Professional Tax Tools
Complex international tax,
finally made clear. For everyone.
Whether you're a CPA, an in-house tax director, a CFO, a business owner with foreign subsidiaries, or a student learning international tax — these tools give you the framework, the analysis, and the output to actually understand what's happening.
10 Pro tools. Workpaper-quality output. Save and export to PDF.
Pro — Compliance Tools$49/mo
Pro
E&P Rollforward — Multi-Year
| Tax Year | Current E&P | Beg. Acc. E&P | PTEP (Sub F) | PTEP (GILTI) | End. Acc. E&P |
|---|---|---|---|---|---|
| 2021 | $842,000 | $1,200,000 | $210,000 | $180,000 | $2,112,000 |
| 2022 | $1,240,000 | $2,112,000 | $310,000 | $290,000 | $3,532,000 |
| 2023 | ($180,000) | $3,532,000 | $410,000 | $380,000 | $3,202,000 |
| 2024 | $2,180,000 | $3,202,000 | $545,000 | $610,000 | $5,157,000 |
§959 / Schedule H
E&P Calculator & Multi-Year Tracker
- Schedule H GAAP-to-tax adjustments for current E&P
- §959 distribution ordering: PTEP Subpart F → PTEP GILTI → non-PTEP E&P → return of capital
- Multi-year rollforward with accumulated E&P and PTEP tracking across CFCs
Pro
§959 PTEP Groups — Balance by Year
| PTEP Category | 2022 Beg. | Additions | Distributions | 2022 End |
|---|---|---|---|---|
| §951(a)(1)(A) Sub F | $210,000 | $188,000 | ($50,000) | $348,000 |
| §951A GILTI | $180,000 | $245,000 | ($30,000) | $395,000 |
| §965(a) Transition | $95,000 | $0 | $0 | $95,000 |
| Non-PTEP E&P | $1,427,000 | $609,000 | ($220,000) | $1,816,000 |
§959 / Rev. Proc. 2019-40
PTEP Tracker
- 10-column PTEP tracking per Rev. Proc. 2019-40 group ordering
- Annual additions from Subpart F, GILTI, and §965 transition tax
- Distribution ordering and reclassification between PTEP groups
Pro
SECTION 962 ELECTION STATEMENT
TaxpayerJohn Smith, SSN XXX-XX-1234
Tax YearDecember 31, 2024
GILTI Gross Inclusion$485,000
§960(d) Deemed-Paid FTC$142,800
§250 Deduction (50%)($242,500)
§962 / Schedule I-1
§962 Election Package Generator
- Computes §962 election benefit: GILTI + Subpart F gross inclusion vs. §960 deemed-paid FTC
- Client-ready election statement with statutory language and supporting calculation
- Net tax savings analysis before and after §962 election
Pro
§904 FTC Basket Analysis
| Basket | Foreign Tax Paid | FTC Limitation | Usable Credit | Carryforward |
|---|---|---|---|---|
| General | $142,000 | $98,000 | $98,000 | $44,000 |
| Passive | $8,400 | $12,000 | $8,400 | $0 |
| GILTI | $68,000 | $54,600 | $54,600 | $13,400 |
| Foreign Branch | $22,000 | $18,000 | $18,000 | $4,000 |
§904 / §960
FTC Basket Calculator
- 5-basket analysis: General, Passive, GILTI, Foreign Branch, §901(j) sanctioned countries
- Foreign tax credit limitation, excess credit, and carryforward/carryback tracking
- CFC §960 deemed-paid credit flow-through by basket
Pro
CFC Structure Map
US
US Parent Corp.
Cat. 5 Filer100%
IE
Ireland HoldCo
CFC60%
DE
German OpCo
CFC§6038 / Form 5471
CFC Org Chart Generator
- Visual ownership chart with US-to-foreign entity chains and percentage ownership
- Form 5471 Category 1–5 filer determination for each US person in the structure
- CFC, PFIC, and Form 8865 badges auto-assigned based on ownership thresholds
Pro
Form 3520 Part IV Analysis
Gift from Foreign Individual (Mother): $185,000 — Exceeds $100,000 threshold
Transfer from Foreign Corp (client is shareholder): $65,000 — Likely dividend income, not a gift
Form 3520 Part IV Required: Yes — File by April 15, 2025
Max §6039F Penalty (individual gift): $46,250 (25% of $185,000)
Statute of Limitations: Open indefinitely until Form 3520 filed — §6501(c)(8)
§6039F / Form 3520 Part IV
Form 3520 — Foreign Gift & Bequest Analyzer
- Real-time threshold tracking for gifts from foreign individuals/estates ($100k) and foreign corporations/partnerships (indexed annually)
- Critical distinction: transfers from foreign corporations are generally not tax-free gifts — flags likely dividend or compensation income with applicable IRC analysis
- §6039F penalty calculator (5%/month, max 25%, min $10,000) with reasonable cause toggle and statute of limitations warning
Pro+ — Transaction Tools$99/mo
High-stakes transaction tools for §367 transfers, reorganizations, exit tax, and §988 foreign currency — where understanding the rules can save six figures.
Pro+
§367 Analysis Report
Transaction Type: Outbound Transfer — §367(a)
Active Trade or Business Exception: REPEALED by TCJA (2017)
Tangible Property Gain: $1,240,000 — Full recognition required
§367(d) Annual Inclusion: $185,000/yr over 15 years
GRA Available (Stock): Yes — $340,000 deferred under Reg. 1.367(a)-8
Form 926 Required: Yes — 10%+ ownership threshold met
§367(a) / §367(d) / Form 926
§367 Transfer Analysis Report
- Per-asset analysis: tangible (§367(a) full gain), intangible (§367(d) deemed sale), stock (GRA), cash
- §91 foreign branch loss recapture with transferred loss amount computation
- Complete Form 926 filing checklist, GRA eligibility, and penalty exposure table
Pro+
§877A Covered Expatriate Analysis
Net Worth Test: $3,240,000 > $2,000,000 threshold
Avg. Annual Tax Liability: $184,200 — Below $201,000 (2024)
Certification Test (§7701(b)): ✓ 5 years compliant
COVERED EXPATRIATE: Yes — Net Worth Test failed
Mark-to-Market Gain: $1,180,000 (above $866,000 exclusion)
Estimated Exit Tax: $123,480 (at 20% capital rate)
§877A / §877(a)(2)
Exit Tax / Covered Expatriate Analyzer
- Three-test covered expatriate determination: net worth, average annual tax, and compliance tests
- Mark-to-market exit tax computation on worldwide assets with §877A(a)(3) exclusion
- Deferred compensation, specified tax deferred accounts, and §2801 gift/estate exposure
Pro+
§988 Transaction Analysis
| Transaction | Currency | FC Amount | Gain/Loss | Character |
|---|---|---|---|---|
| EUR Trade Receivable | EUR | €2,400,000 | +$128,400 | Ordinary |
| GBP Intercompany Loan | GBP | £5,000,000 | ($310,000) | Ordinary |
| EUR Forward (§988(d)) | EUR | €1,200,000 | $0 | Excluded |
| JPY Futures (§1256) | JPY | ¥80,000,000 | +$44,200 | §1256 60/40 |
§988 / §954(c)(1)(D)
§988 Foreign Currency Analyzer
- Transaction-level §988 gain/loss: receivables, payables, loans, forwards, bank deposits
- §988(d) hedge identification and §988(a)(1)(B) capital election analysis with timing traps
- CFC §954(c)(1)(D) Subpart F classification of foreign currency gains
Pro+
§368 Reorg Type Comparison
| Type | Structure | Boot Limit | §367 Risk | Key Requirement |
|---|---|---|---|---|
| Type A | Statutory merger | No limit | Yes | COI + COBE |
| Type B | Stock-for-stock | 0% boot | Yes | Solely voting stock |
| Type C | Asset acquisition | 20% boot | Yes | Substantially all assets |
| Type D | Divisive/acquisitive | Varies | Yes | §355 or §354 overlap |
§368 / §367 / GRA
368 Reorganization Guide & Statement Generator
- Interactive visual guide to all 7 IRC §368 reorganization types (A–G) with continuity of interest and business enterprise rules
- Statement generator: Reg. 1.368-3, §367(a)/(b), GRA under Reg. 1.367(a)-8, §1248 analysis, and Form 926 schedule
- Interactive flow tool to identify the right reorg type, then jump directly to the statement generator
Pro+
Structure Comparison — Swiss Investor
| Structure | Annual Tax | Exit Tax | Total (10yr) | Rating |
|---|---|---|---|---|
| Treaty Holdco | $142,500 | $380,000 | $1,805,000 | Best Match |
| C-Corp Blocker | $180,000 | $520,000 | $2,320,000 | Good |
| Direct LLC | $285,000 | $680,000 | $3,530,000 | Fair |
| REIT Structure | $95,000 | $0 | $950,000 | Conditional |
§894 / §897 / §2101 / Treaty
Inbound Structures Analyzer
- Ranked structure analysis for 22 treaty countries: Treaty Holdco, C-Corp Blocker, Direct LLC, REIT
- Actual dollar tax calculations — dividend/interest/royalty WHT, §897 FIRPTA exit tax, §2101 estate tax exposure
- LOB clause warnings, pre-immigration planning alerts, IP structure guidance (FDII vs offshore)
Simple, transparent pricing
Tools that used to require a specialist or cost thousands in advisory fees — now available to anyone who needs them.
Pro
$49/month
All compliance tools. Unlimited projects. PDF export.
Compliance Tools
E&P Calculator & Multi-Year Tracker
PTEP Tracker
§962 Election Package Generator
FTC Basket Calculator
CFC Org Chart Generator
Form 3520 — Foreign Gift & Bequest Analyzer
Pro+Most Popular for Transaction Practices
$99/month
Everything in Pro + all high-stakes transaction tools.
Everything in Pro, plus:
§367 Transfer Analysis Report
Exit Tax / Covered Expatriate Analyzer
§988 Foreign Currency Analyzer
368 Reorganization Guide & Statement Generator
Inbound Structures Analyzer
| Tool | Pro $49/mo | Pro+ $99/mo |
|---|---|---|
| Compliance Tools | ||
| E&P Calculator & Multi-Year Tracker§959 / Schedule H | ||
| PTEP Tracker§959 / Rev. Proc. 2019-40 | ||
| §962 Election Package Generator§962 / Schedule I-1 | ||
| FTC Basket Calculator§904 / §960 | ||
| CFC Org Chart Generator§6038 / Form 5471 | ||
| Form 3520 — Foreign Gift & Bequest Analyzer§6039F / Form 3520 Part IV | ||
| Transaction Tools (Pro+ Only) | ||
| §367 Transfer Analysis Report§367(a) / §367(d) / Form 926 | ||
| Exit Tax / Covered Expatriate Analyzer§877A / §877(a)(2) | ||
| §988 Foreign Currency Analyzer§988 / §954(c)(1)(D) | ||
| 368 Reorganization Guide & Statement Generator§368 / §367 / GRA | ||
| Inbound Structures Analyzer§894 / §897 / §2101 / Treaty | ||
| PDF Export | ||
| Save & Load Projects | ||
9
Pro tools across all major international tax workflows
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Built around actual IRS regulations — not simplified approximations
PDF
Client-ready workpaper output from every tool
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