Advisors
For US advisors who meet a foreign element in a client file: a client who moved to the United States, a parent who died abroad, an heir or trust beneficiary in another country, a portfolio held from abroad.
Law stated as of October 2026
In brief.
- Income tax residence and estate tax domicile are separate tests. A green card holder can be a US resident for income tax and a nonresident for estate tax, and the reverse.
- The estate of a nonresident who was not a citizen is taxed only on US-situs property, with a credit of USD 13,000 that covers the tax on the first USD 60,000, unless a convention allows more.
- Property passing to a surviving spouse who is not a US citizen qualifies for the marital deduction only in a qualified domestic trust; several conventions grant relief of their own.
- A US person who receives a gift or bequest from a foreign person above the reporting threshold reports it on Form 3520.
- A return position based on a convention is disclosed on Form 8833 or an equivalent statement.
Most of the firm’s matters come from advisors. The advisor keeps the client relationship; the firm takes on the cross-border part of the matter and drafts or reviews the documents that depend on it.
The Cross-Border Advisor Series
Six books for professionals who advise clients with assets, residences, heirs or trusts in more than one country. Each book addresses one client situation, is written for the advisors who handle it, and is sold on its own. By Caroline E. Ashford, PhD, JD. Published by Clarison Press.
- 1Tax and Estate Planning for Non-Citizens in the United StatesA Guide for Financial Advisors, Tax Advisors and Estate Planners. For financial advisors, tax advisors and estate planners serving green card holders, visa holders and their families. About 530 pages; to be published in mid-December 2026.USD 225
- 2U.S. Assets of Nonresident AliensA Guide for Financial Advisors. For financial advisors, including wealth managers, private bankers and foreign advisers, serving non-U.S. clients. About 540 pages; to be published in mid-December 2026.USD 225
- 3Withholding on Payments to Foreign PersonsA Guide for Custodians and Other Withholding Agents. For custodians, banks, brokers, paying agents, fiduciaries and other withholding agents. About 340 pages; to be published in mid-January 2027.USD 150
- 4Foreign Beneficiaries of U.S. Estates and TrustsA Guide for Trustees and Executors. For trustees, executors, trust officers and their advisers paying beneficiaries abroad. About 470 pages; in preparation.USD 200
- 5Americans Living AbroadA Guide for Wealth Managers and Tax Advisors. For wealth managers and tax advisors serving U.S. citizens and green card holders abroad. About 350 pages; in preparation.USD 150
- 6The Cross-Border EstateA Guide for Estate Attorneys. For estate attorneys. About 600 pages; in preparation.USD 250
Books 1 and 2 in mid-December 2026, Book 3 in mid-January 2027; Books 4 to 6 in preparation. USD 150 to USD 250 a book.
Three ways the firm supports an advisor
The cross-border part of a file
Domicile, situs, the treaty position and the filing obligations, determined in writing and carried through the returns, the documents and the release of accounts.
Co-counsel on an estate plan
The firm drafts the cross-border parts of a plan, or the whole plan where assets or heirs are in more than one country, in coordination with the advisor.
Treaty analysis
An article-by-article reading of the estate, gift or income tax convention against the Code for the facts of the case.
Topics advisors ask about most
Tax treaties
Estate, gift and income tax conventions read against the Code.
Estate and gift tax
Situs, exemptions, the marital deduction and credits.
Spouses and marital property
Spouses who are not citizens, QDOTs and foreign regimes.
Residence, immigration and expatriation
Domicile, the pre-immigration window and the exit tax.
Reporting and compliance
FBAR and Forms 8938, 3520, 5471 and 1042-S.
Trusts and distributions
Classification, beneficiaries abroad and fiduciary liability.
Retirement accounts
IRAs, 401(k) plans and foreign pensions across borders.
Real estate and FIRPTA
Purchase, holding structures, sale and the estate.
Material for advisors
The filter opens with advisors selected. Add a practice area or a country to narrow it.
Webinars for advisors
Who Is a US Person for Income Tax Purposes, and Separately for Transfer Tax Purposes?
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The USD 60,000 Trap: US Estate and Gift Tax on Nonresident Clients
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The W-8 File: US Investment Accounts for Non-US Clients
Register →The Pre-Immigration Window: The Twelve Months before a Client Becomes a US Taxpayer
Register →Describe the file in a few lines
The client’s citizenship and residence, the countries involved, the assets and what the client needs. The firm replies with what it needs and how it would charge for the work.
