The UK rental activity is reported on Schedule E plus Form 8858 and Form 1116. All 3 forms are required each year. To ensure there are adequate credits to claim
in the US, most people accelerate payments to HMRC.

The IRS lose pages even when forms are efiled...bizarre that this may sound. Article 11 is usually irrelevant however, because US domestic law exempts most interest from US tax, making use of a treaty claim unnecessary. We use CCH Axcess incidentally, I am not aware of any such restriction. What kin...

The UK tax position on distributions from inherited US plans is soon to be clarified by HMRC. I met with a senior HMRC official today to discuss this matter.

Should professional help be needed, US filing will also be required, these are issues that our firm handles routinely every day.

Janet - if I understand the question correctly, you are a resident of the United States. If the filing thresholds are met, you will already be reporting the UK pension plan annually to the IRS on Form 8938 and may also be reporting the plan to FinCEN annually on an an FBAR. The question references F...

Which of the following items were undeclared?

• Dividends
  Interest
  Capital gains distributions
  Gains taxed to capital gains tax
  Gains taxed as offshore income gains?

The US tax answers are:
1. As a remittance basis user you will not be able to benefit from the 15% treaty rate on US source dividends. These will be taxed at 30%.
2. US domestic law exempts gains from US tax.

Our clients routinely receive refunds and correspondence from the IRS. I'd suggest telephoning the IRS using this telephone number: 001 267 941 1000 (selecting options 1, 4 and then 2 to speak with an operator). Because it is sometimes tough to get the IRS to answer the phone, we recommend calling a...

Sad to hear they are not keeping it longer as you'll lose out on future interest at the excellent 7% interest rate they'll be paying you up to the date the refund is issued: https://www.irs.gov/payments/quarterly-interest-rates#2023

The conversion in 2018 was subject to US tax. Was a 2018 US tax return filed? If not, you'd want to file this now.

Under US domestic law, a lump sum is a complete distribution in a single calendar year. Again, from a US domestic perspective, in calculating US tax payable, any distribution(s) would need to be bifurcated between contributions & growth. Treaties can override domestic law. The treaty states that lum...