expat tax preparation US expat tax services US tax preparation 1040 for expats
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1350 Avenue of the Americas, 2nd floor
New York, NY 10019
© 2016 - 2026 by Cezary Tchorznicki, CPA LLC
The firm helps U.S. expats and those who either intentionally or 'accidentally' have stepped into the shoes of a U.S. tax resident, and as such require sound advice on tax compliance. The firm also offers comprehensive pre-arrival/pre-investment tax planning and compliance services to entrepreneurs and investors who are considered nonresidents.
Principal's
Bio
Cezary Tchorznicki is a licensed Certified Public Accountant in the State of New York. Cezary held professional positions with the Internal Revenue Service during a career that spanned over 24 years - a career that commenced in 1991 in Los Angeles and ended in 2015 in New York City.
Over the past ten years, Cezary has advised company executives and individual investors on a number of tax matters, to include choice of entity, permanent establishment, income repatriation, income sourcing rules for digital and cloud transactions, tax consequences of intellectual property transfers, requirements for foreign-owned domestic disregarded entities, tax treatment of hybrid entities, Controlled Foreign Corporation reporting, GILTI reporting, redemption of US partnership interest of foreign partners, and the impact of the U.S. estate and gift tax regime on a foreign real estate investor. He has also assisted clients in a number of compliance and tax controversy related matters.
Cezary earned a master's degree in taxation from Villanova University and a master's degree in financial management from University of Barcelona.
He is a member of the New York State CPA Society, the International Fiscal Association, and the Beta Gamma Sigma honor society.
Cezary speaks English, Polish and Spanish (DELE Level C1).
The firm provides income tax return and information return preparation services to U.S. tax residents, as well as to nonresident individuals and business entities that have income effectively connected with the conduct of trade or business within the United States.
Read about more specific topics by making a selection from the drop-down menu under U.S. Tax Compliance
Expat Tax Monitor
Tax Monitor Alert
Mar. 2018
The IRS to End the Offshore Voluntary Disclosure Program
Yesterday, the IRS announced...
Tax Monitor Alert
Jan. 2018
The State Department may deny a passport application due to a seriously delinquent tax debt.
As a consequence of implementing the legislated
Vol.2
Issue 1.
Section 199A Qualified Business Income Deduction – How does the new law affect the expatriates?
This new law, apart from the decrease of corporate tax rates, can be considered the centerpiece of the recently passed tax legislation. I will refrain from calling it a reform nor will I pour out a bucket of ink critiquing the [as ever] politicized nature of the changes and the apparent wanton disregard for economic realities of the country [Read More]
Vol.1
Issue 2.
CO-INVESTING (with Foreign Persons) in the U.S. Real Estate – When Implementing Your Business Strategy Hits a Snag.
Tax Monitor Alert
Mar. 2016
You are a U.S. citizen living abroad and decide to invest in the U.S. real estate. You find a cohort of three business partners that are willing to embark with you on this venture and, upon taking into consideration that two of them are foreign persons, you select [Read More]
New Proposed Rules New regulations have been proposed regarding tax on gifts and bequests from certain expatriates. [Read More]
Vol.1
Issue 1.
DISPOSING OF YOUR U.S. PROPERTY - Things to Watch Out For
Citizens and resident aliens living abroad might face one, or more, of these three tax code complexities when contemplating disposal of their U.S. property. [Read More]
Expat Tax Monitor
Tax Monitor Alert
Mar. 2018
The IRS to End the Offshore Voluntary Disclosure Program
Yesterday, the IRS announced...
Tax Monitor Alert
Jan. 2018
Vol.2
Issue 1.
Vol.1
Issue 2.
This new law, apart from the decrease of corporate tax rates, can be considered the centerpiece of the recently passed tax legislation. I will refrain from calling it a reform nor will I pour out a bucket of ink critiquing the [as ever] politicized nature of the changes and the apparent wanton disregard for economic realities of the country [Read More]
CO-INVESTING (with Foreign Persons) in the U.S. Real Estate – When Implementing Your Business Strategy Hits a Snag.
Have a Well Crafted Plan
Pre-arrival
The best time to optimize your global tax bill is before you become a U.S. resident for income tax purposes.
Tax and tax adjacent considerations should be an integral part of the pre-arrival planning for a foreign individual; a foreign company management would be negligible not to consider it in the pre-market-entry phase... [Read More]
Pre-investment
The income tax is not the only type of tax that may be potentially imposed on your U.S. assets.
Many foreign investors are poorly informed about the forms and the extent of wealth tax in the United States. Critically so, they lack the understanding of the differences in how certain aspects of the U.S. tax system are applied to them in contrast to the treatment of persons domiciled in the United States. The most stark difference...