In the News

2/2026

2026 USA Reporting Checklist and Deadlines Relevant to Non US Persons and US Taxpayers with Foreign Financial Assets

Jennie Cherry
Eileen Reardon

Best practice is for family advisers and trustees of foreign trusts to determine early in 2026 which US filings will be required and the respective deadlines. If a foreign individual, entity or trust (a non-US person) cannot meet the US reporting deadline, a request for extension should be filed prior to the due date. Download

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