USA Tax and Compliance Guides
Step-by-step guides to U.S. tax returns, foreign account reporting, employer compliance, business forms and Illinois filings for people with India or Canada ties.
The United States taxes its citizens and residents on income from everywhere in the world, and it requires them to report foreign bank accounts, funds, companies and trusts on separate forms with their own deadlines and penalties. If you arrived from India or Canada, hold accounts or property there, or run a business that crosses the border, the U.S. return is usually the one with the most moving parts.
These guides explain how to file and comply, in the order most people need them: whether you are a resident or a nonresident for tax purposes, how to get a Social Security number or ITIN, what your first return looks like, which foreign reports you owe, and how to set up and run a compliant business in Illinois or any other state.
Every guide states the tax year, links to the official IRS or state source and shows the matching rules in Canada and India where they differ. For the other two countries, see Canada and India, and for situations that touch more than one country, the cross-border guides.
Individuals and newcomers
First-year returns, residency tests, ITIN and SSN, withholding and treaty-based rules.
US Tax Return for Newcomers: Your First-Year Filing Guide
How to file your first US return after moving from India or Canada: residency, forms, deadlines and penalties.
Read USINCAUS Tax Residency Tests Explained: Green Card and Substantial Presence
How the green card and substantial presence tests decide US tax residency, with India and Canada examples.
Read USINCAForm 1040 Roadmap: Schedules and Attachments for Newcomers and NRIs
Which Form 1040 schedules and forms to attach with foreign income, foreign accounts or a dual-status year.
Read USINCASSN and ITIN: How to Apply for a US Taxpayer ID as a Newcomer
Who gets an SSN or an ITIN, how to apply with SSA or the IRS, documents and renewals.
Read USINCAUS Withholding and Estimated Tax for Newcomers: W-4, 1040-ES and Safe Harbors
Set your W-4 correctly, know when to pay quarterly estimates and avoid underpayment penalties in your first years.
Read USINCAUS Tax for Nonresidents: FDAP and ECI Income Explained
How the US taxes nonresidents on passive and business income, with India and Canada treaty rates.
Read USINCAUS Tax Treatment of Foreign Retirement and Savings Accounts
How US tax and reporting rules treat Indian and Canadian retirement and savings accounts for new US residents.
Read USINCASocial Security and Medicare Taxes for Foreign Workers: FICA Rules
FICA exemptions by visa, the Canada totalization agreement, no India agreement, and how to claim refunds.
Read USINCAUS Tax for Students and Scholars: F-1, J-1, OPT and Treaty Rules
Form 8843, 1040-NR, treaty benefits, scholarships and OPT pay for international students and scholars from India and Canada.
ReadBusiness owners and employers
Entities, employer checklists, sales tax, foreign-owned companies and closing a business.
Checklist to Start a US Business: Federal, State and Local Steps for 2026
Ordered checklist from choosing an entity through EIN, bank account, state registrations, licenses and first-year federal filings.
Read USINCAUS Business Entity Types and Tax Forms: Which Return Each One Files
Which federal return each US business structure files, who pays the tax, and what changes for owners abroad.
Read USUS Employer Compliance Checklist: Registrations, Payroll Taxes and I-9 (2026)
First-time employer checklist covering registrations, onboarding forms, payroll tax deposits, quarterly and annual returns, and records.
Read USINCAUS Sales Tax Registration for Foreign Sellers: Economic Nexus Rules and Steps
When overseas sellers must register and collect US state sales tax, with Illinois and Texas thresholds.
Read USINCAForms 5472 and 1120 for a US Subsidiary of a Foreign Parent
How a US subsidiary or foreign-owned LLC reports related-party transactions on Form 5472, and what a miss costs.
Read USINCAUS Withholding on Payments to Foreign Persons: Chapter 3, Chapter 4, 1042 and 1042-S
When US payers must withhold on dividends, interest, royalties and fees paid abroad, and how W-8 forms work.
Read USINCAUS Bookkeeping and Record Retention: How Long to Keep Business Records
What a US business should record, and how long to keep tax, payroll, I-9, FBAR and foreign-owner records.
Read USINCAUS Business Closing and Dissolution Tax Steps: Final Returns, Payroll and EIN
Federal tax steps for closing a US business: final returns, payroll, contractor reports, EIN closure and records.
ReadForeign account and asset reporting
FBAR, Form 8938, PFIC, foreign trusts and gifts, and foreign business reporting.
FBAR Filing Step by Step: FinCEN Form 114 for Indian and Canadian Accounts
Who must file the FBAR, which Indian and Canadian accounts count, how to e-file, deadlines and penalties.
Read USINCAForm 8938 Step by Step: Statement of Specified Foreign Financial Assets
Who files Form 8938, dollar thresholds, which foreign assets count, how it differs from the FBAR, penalties.
Read USINCAForm 8621 PFIC Step by Step: Indian and Canadian Mutual Funds and ETFs
How PFIC rules treat foreign mutual funds and ETFs, when Form 8621 is required, and the three methods.
Read USINCAForms 3520 and 3520-A: Foreign Trusts and Large Foreign Gifts
Who files Forms 3520 and 3520-A for foreign gifts and foreign trusts, due dates, exceptions and penalties.
Read USINCAForms 5471, 8858 and 8865: Foreign Business Reporting for Indian and Canadian Owners
Which US information return covers your Indian or Canadian company, partnership, branch or disregarded entity, and the penalties.
ReadIllinois and multistate
Illinois income, sales and payroll rules and how nexus and residency work across states.
Illinois Income Tax for Individuals and Businesses: IL-1040, PTE and Replacement Tax
How Illinois taxes residents, part-year residents and businesses: IL-1040, Schedule NR, MyTax Illinois, PTE tax and replacement tax.
Read USINCAIllinois Sales and Use Tax: Registration and Filing Guide (REG-1, ST-1)
How Illinois sales and use tax works: REG-1 registration, rates, ST-1 filing dates, remote-seller thresholds and use tax.
Read USINCAIllinois Payroll: Withholding, Unemployment Insurance and New-Hire Reporting
Register with IDOR and IDES, withhold Illinois tax, file IL-941 and UI-3/40, and report new hires on time.
Read USINCAUS Multistate Tax Residency and Nexus: A Practical Guide for Illinois Families and Businesses
How domicile, income source and nexus decide which states tax you or your business, with examples.
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