The Litmus tax library
Prepare for your next tax filing
Practical guides to individual and business tax returns, international filing questions, ITIN applications and EIN administration.
60 articles found.
ITIN
Updating Your Name or Address on ITIN Records
Learn how to organize a legal-name or address change on ITIN records, distinguish a pending application from an existing account, and avoid duplicate numbers.
Read article ↗International Tax
US Rental Income for Nonresident Owners: Filing Preparation
Prepare US rental income records as a nonresident owner, including gross rents, expenses, withholding, section 871(d) elections and filing history.
Read article ↗International Tax
US State Tax Questions for Nonresident Business Owners
Review nonresident business owner state tax questions on nexus, LLC returns, Texas and California examples, sales tax, staffing and filing records.
Read article ↗International Tax
US Tax Residency: Organising Records for the Substantial Presence Test
Organise substantial presence test records with travel dates, visa history, excluded-day evidence and questions for a careful US tax residency review.
Read article ↗International Tax
US Tax Treaty Claims: Documents to Discuss with Your Preparer
Organise US tax treaty claim documents covering residence, income type, beneficial ownership, treaty conditions, withholding forms and disclosures.
Read article ↗International Tax
W-8BEN for Overseas Freelancers and Individual Sellers
Understand W-8BEN for overseas freelancers, including foreign status, work location, treaty claims, secure submission and when another form may apply.
Read article ↗International Tax
W-8BEN-E for Foreign Businesses: Preparing the Right Information
Prepare a W-8BEN-E foreign business checklist covering entity classification, NFFE status, ownership, treaty claims and authorised certification.
Read article ↗ITIN
What to Do After an ITIN Application Is Rejected
Learn how to review a CP567 ITIN rejection notice, correct the underlying issue, reapply appropriately and coordinate the associated tax return.
Read article ↗ITIN
What to Do When You Receive an SSN After Using an ITIN
Learn what to do after receiving an SSN if you previously used an ITIN, including notifying the IRS, combining records and updating future tax filings.
Read article ↗ITIN
When Can You Apply for an ITIN Without a Tax Return?
Understand when an ITIN application can omit a tax return, which W-7 exceptions may apply, and what evidence is needed to support a legitimate request.
Read article ↗EIN
When Does an Ownership Change Require a New EIN?
Review whether a business ownership or structure change calls for a new EIN, a responsible-party update, or a closer review of the transaction documents.
Read article ↗Business Tax
Year-End Bookkeeping Review Before Your Business Tax Return
Make your books ready for tax preparation with a year-end review of cash, sales, assets, payroll, owner accounts, supporting evidence and unresolved questions.
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