U.S. Individual Tax & Cross-Border Compliance

Individual Tax Filing & Compliance Services

Accurate U.S. Tax Returns, Information Reporting, and Cross-Border Planning

Filing U.S. individual tax returns involves far more than submitting Form 1040. Domestic and international taxpayers must navigate federal, state, and local obligations, including 1040-NR for non-residents, information reporting (Forms 3520, 8938, 5471, 8621, 8865), and FBAR (FinCEN 114) for foreign bank accounts. Misunderstanding filing requirements, residency rules, or reporting obligations can trigger audits, penalties, and unnecessary tax exposure.

Common doubts arise around residency determination, treaty benefits, foreign asset reporting, and income sourced outside the U.S. Many international clients assume that being non-resident or holding assets abroad exempts them from reporting, which can result in heavy penalties. Without structured planning, issues often surface during IRS examinations, financial account scrutiny, or cross-border tax filings.

SGA USA solves these challenges with a full-spectrum approach, guiding clients through residency analysis, income reporting, FBAR and FATCA compliance, treaty utilization, and planning for cross-border income and investments. We integrate tax return preparation, information reporting, bookkeeping oversight, and IRS representation, ensuring clients maintain compliance, minimize penalties, and strategically plan for long-term financial efficiency.

U.S. Individual Tax Returns, Information Reporting & Cross-Border Planning

Comprehensive Guidance on 1040/1040-NR, FBAR, FATCA, Information Returns, and Strategic Treaty Planning

Residency Analysis & Tax Classification

We determine U.S. tax residency status under substantial presence rules or green card tests. Proper classification ensures correct 1040 or 1040-NR filing, application of treaty benefits, and avoidance of double taxation for international clients. Our proactive analysis helps clients plan transactions and income recognition in a tax-efficient manner.

U.S. Individual Tax Return Preparation

Preparation and filing of Forms 1040, 1040-NR, and state returns for residents and non-residents. We handle income from employment, self-employment, investments, rental properties, and capital gains, while applying deductions, credits, and AMT calculations accurately. We also ensure all reporting aligns with current IRS guidance to minimize audit risk.

Foreign Bank Account & FATCA Compliance

FBAR (FinCEN 114) and FATCA (Forms 8938/3520/5471/8865) reporting for foreign accounts, trusts, and entities. We ensure full disclosure of foreign assets and income to mitigate penalties and demonstrate compliance with IRS requirements. SGA USA helps structure foreign holdings to simplify ongoing reporting obligations.

Information Returns & Cross-Border Reporting

Preparation of critical information returns including Forms 3520, 8938, 5471, 8865, and 8621 for foreign trusts, partnerships, and controlled foreign corporations (CFCs). Ensures alignment with U.S. tax law and global reporting obligations. We provide guidance to maintain defensible positions for complex multi-jurisdiction structures.

Tax Planning & Treaty Optimization

Strategic planning to optimize tax treaty benefits, foreign tax credit utilization, and cross-border income structuring. We help minimize double taxation, withholding exposure, and permanent establishment risks while planning for repatriation of income. Our team integrates these strategies with long-term financial planning for global investors.

IRS Representation & Audit Support

Representation for IRS inquiries, notices, and examinations, including FBAR audits, non-resident return reviews, and information return audits. Our team provides defensible positions, documentation support, and penalty mitigation strategies. Clients benefit from continuous guidance and proactive risk management throughout IRS interactions.

SGA USA’s Individual Tax Methodology

Consistency, Control, and Continuity

SGA USA provides tailored guidance that ensures U.S. tax compliance is accurate, efficient, and strategically optimized. We start by analyzing each client’s residency status, source of income, and cross-border exposures, determining whether 1040, 1040-NR, or combined federal and state filings are required. This upfront evaluation allows us to structure reporting, deductions, and credits correctly while leveraging applicable tax treaties to reduce double taxation.

For clients with foreign assets or interests, we manage all aspects of FBAR, FATCA, and information return obligations (Forms 8938, 3520, 5471, 8865, 8621). Beyond preparation, we advise on account structuring, income timing, and repatriation strategies to minimize exposure to penalties and audit triggers. Our team ensures that even complex holdings, such as trusts, partnerships, or controlled foreign corporations, are accurately reported, in compliance with IRS requirements and global tax law.

SGA USA also acts as a proactive partner for ongoing compliance and risk management. We coordinate with foreign advisors, oversee bookkeeping, and provide IRS representation during audits or inquiries. By combining technical expertise, cross-border experience, and real-world insight, we help clients navigate regulatory complexity, avoid costly errors, and maintain defensible positions, all while allowing them to focus on personal or business growth without worrying about U.S. tax compliance.

Releated Services

We provide end-to-end support including company formation, tax registration, compliance management, and banking assistance to help your business operate smoothly.

US Incorporation Services

Disregarded Single-Member LLC, C Corporation, S corporation, Limited Partnership (LP GP structure) and related Planning

Corporate Tax Returns ( LLC, C Corporation, S corporation and Partnership) and Planning

Professional Support for Entity Formation, Compliance, and Strategic Tax Planning

Our Experts

Sumit Garg, CPA, CA, LPA (Canada), CPA (USA), CA (India), JD (Canada), LLB

Founder & President, SGA Globe Inc.

Legal and financial professional specializing in corporate law, tax planning, estate structuring, and mergers & acquisitions. Provides strategic multi-jurisdictional legal and tax advisory across Canada, the U.S., and India.

Sristy Garg, M.Com, LLQP, RIBO

Wealth Advisor, SGA Globe Inc.

Specializes in corporate insurance, estate planning, and wealth strategies for high-net-worth clients. Combines financial advisory expertise with legal support experience to deliver integrated financial and risk management solutions.

CA. Harsh Mittal, B.Com, M.Com, ACA, CPA (US)

Accounting & Tax Advisor

Dual-qualified CPA (USA) and Chartered Accountant (India) with expertise in U.S. and Canadian accounting, auditing, financial reporting, and taxation for multinational and cross-border business entities.

CA. Shubham Goyal, B.Com, M.Com, FCA

Chartered Accountant

Finance and taxation professional with 10+ years of experience in auditing, tax planning, and regulatory compliance. Experienced in Indian, U.S., and Canadian accounting and taxation advisory.

Nishant Manchanda, B.Com., LL.B.

Advocate & Accounts Manager

Experienced in accounting, taxation, and compliance, specializing in Canadian corporate and individual tax. Supports businesses with filings, GST/HST, and regulatory correspondence.

Sachchida Nand Sharma, MBA, M.Com., B.Com.

Manager – Accounts

Accounting and taxation professional with 9+ years’ experience in financial reporting, compliance, and payroll management across Indian and international operations.

Monika Garg, BA, PGDM

Accounts & Bookkeeping Specialist

Skilled in managing international financial records and reconciliations, ensuring accuracy and compliance. Combines strong communication and analytical skills with hands-on accounting expertise.

Krishan Kumar Pal, B.Com

Senior Accounting & Tax Specialist

Accounting professional with 15+ years’ experience in bookkeeping, year-end finalization, and Canadian tax compliance. Expert in GST/HST, CRA correspondence, and multiple accounting software platforms.

Why Choose SGA Tax for Corporate Reorganizations?

1

Integrated Expertise

Our services combine tax, legal, and estate planning solutions all in one place.

2

U.S. Tax Expertise

We have in-house U.S. CPAs registered with the US CPA local state and accounting boards, along with AICPA, providing cross-border tax advice and have extensive experience dealing with the IRS, long-time serving our clients.

3

Canadian Certified Professionals

Our team includes local Canadian CPA, CAs, and lawyers from SGA CPA Professional Corporation and Spear & Shield Law Professional Corporation.

4

Prestigious Memberships

Our team is part of national organizations like the Canadian Tax Foundation (CTF), Society of Trust and Estate Practitioners Canada (STEP Canada), Estate Planning Council of Canada, Chartered Professional Accountants of Canada (CPA Canada), Conference for Advanced Life Underwriting (CALU), Law Society of Ontario (LSO), and the Canadian Bar Association.

5

Decades of Experience

Our professionals bring over 15 years of experience in tax and law.

6

Advanced Qualifications

Our experienced team has completed advanced tax courses, including the CPA Canada In-Depth Tax Course and the Trust and Estate Practitioner course, to provide in-depth tax advice to our clients.

7

Continuous Learning

We attend workshops and seminars from bodies like CPA Canada, AICPA, STEP US and STEP Canada, CALU, Canadian Tax Foundation (CTF), The Advocate Society (TAS), Toronto Lawyer Association (TLA), Law Society of Ontario (LSO), Estate Planning Council of Canada, and Mississauga (EPCM).

8

Unified Approach

Our professionals collaborate to provide comprehensive advice, eliminating the need for multiple experts.

Services

SGA CPA

SGA Tax

Spear and Shield Law

TaxShield Law

SGA Wealth

Tick and Tally

SGA USA

SRGM