Not sure which service you need?

Not sure which service to book with FRESH?

The purpose of orientation meetings is to:

- Identify the key issues relevant to your situation

- Match you with the most suitable professional to assist you

Please DON'T book an orientation meeting if you know that you need a consultation.

- Consultations are paid professional advice.

- Orientations are get-to-know meetings without advice.

A focused consultation for non-U.S. citizens (nonresident aliens) with U.S. income, assets, or business activity who may have U.S. tax filing obligations.

Who this is for

For nonresident aliens who:

- Live in the U.S., or

- Own a business, rental property, or investments in the U.S.

Even if you are not a U.S. tax resident, you may still have U.S. filing and tax obligations.

How it works

During the consultation, we normally consider:

- Determining U.S. tax residency status (substantial presence test, Green Card test, treaty positions)

- U.S. income sourcing rules and what income is taxable to nonresidents

- Filing obligations for nonresident aliens

- U.S. business ownership and effectively connected income (ECI)

- Treaty benefits and how they may reduce U.S. withholding tax on dividends, interest, and royalties

- Withholding obligations for U.S. payors and how to manage compliance

- State tax considerations and residency pitfalls

- Planning approaches to minimize double taxation

What’s included

- 30-minute discussion focused on your U.S. tax obligations as a nonresident

- Guidance tailored to your income sources, visa status, investments, or business activities

- No written follow-up included (if you require written notes, please consider our Tax Plan service)

Who delivers the consultation

This service is led by a U.S. CPA with extensive experience advising nonresident aliens and foreign businesses on U.S. tax compliance.

Consultations are also supported by qualified tax lawyers at FRESH, with the professional assigned based on availability.

Availability & booking

Consultations are available within days (usually 1–2 days).

After booking, you will receive a confirmation email which you can reply to. If you do not see an available time slot within the next few days, please reply to the email and we will arrange an alternative time.

Booking note

Please provide as much detail as possible about your U.S. income sources, investments, or business activity when booking so we can tailor the discussion to your situation. After completing payment, wait a few minutes for the calendar to appear so you can schedule your consultation.

A focused consultation for U.S. citizens and Green Card holders living or moving abroad.

Who this is for

For U.S. citizens and Green Card holders who are:

- Living outside the United States, or

- Planning to relocate abroad

How it works

- During the consultation, we normally consider:

- Annual U.S. filing obligations while abroad

- Qualification for the Foreign Earned Income Exclusion (FEIE) and Foreign Housing Exclusion, and how they apply in practice

- Use of Foreign Tax Credits and their interaction with Portuguese taxes

- Self-employment income abroad, including Social Security and Medicare considerations

- The U.S.–Portugal Totalization Agreement and retirement benefits

- Reporting foreign bank accounts, assets, investments (including PFICs), and company ownership

- Record-keeping best practices to stay compliant and simplify reporting

- Other common expat considerations, such as state tax ties

What’s included

- 30-minute discussion focused on your U.S. tax obligations as an expat

- Guidance tailored to your income sources and future plans

- No written follow-up included (if you require written notes, please consider our Tax Plan service)

Who delivers the consultation

This service is led by a U.S. CPA with extensive experience supporting Americans abroad and focuses on U.S. tax matters.

Consultations are also supported by qualified tax lawyers at FRESH, with the professional assigned based on availability.

If you have Portugal-specific tax questions, you may wish to consider booking a Combined U.S. & Portugal Tax Consultation.

Availability & booking

Consultations are available within days (usually 1–2 days).

After booking, you will receive a confirmation email which you can reply to. If you do not see an available time slot within the next few days, please reply to the email and we will arrange an alternative time.

Booking note

Please provide as much detail as possible about your income, employment, relocation plans, and any particular topics of concern so we can tailor the discussion to your situation.

After completing payment, wait a few minutes for the calendar to appear so you can schedule your consultation.

A coordinated cross-border session for clients with U.S.–Portugal ties who want clarity and tax-efficient structuring.

Designed for:

- Individuals planning to move to Portugal who want to understand obligations and optimize across both jurisdictions

- Non-U.S. persons planning to incorporate a business in the U.S. or with U.S.-sourced income

How it works

During the consultation, we will:

- Review your current structure, residency, and income streams

- Explore eligibility and planning under Portuguese tax regimes (NHR or TISRI/IFICI), including historical NHR considerations

- Discuss taxation of foreign income, including relevant double taxation treaties

- Identify opportunities for tax efficiency for individuals, digital nomads, remote workers, or those holding cryptocurrency, trusts, or other cross-border assets

- Provide clear guidance on your potential U.S. and Portuguese tax liabilities

What’s included

- 45-minute session tailored to your specific income streams (no written follow-up included)

- 2 senior tax advisors — one from Portugal and one from the U.S. — providing coordinated guidance

Outcome

You will leave with a practical understanding of your tax position and key considerations for next steps — either as a first overview before relocating, or for residents aligning their structure for optimal outcomes.

Booking note

Please provide as much detail as possible when booking so we can assign the most suitable expert.

A cross-border tax strategy session for individuals and business owners operating between the United States and the United Kingdom.

This consultation is designed for clients who want clarity, risk awareness, and coordinated professional insight across two complex tax systems.

Who this is for

- U.S. citizens or Green Card holders residing in the UK

- UK residents with U.S. income, investments, or business structures

- Founders, consultants, and executives operating across both jurisdictions

- Individuals planning a relocation between the U.S. and the UK

- Clients with cross-border assets (LLCs, UK Ltd companies, trusts, brokerage portfolios, pensions, RSUs, crypto)

What we cover

During this 45-minute strategic session, we will:

- Analyse your tax residency position in both jurisdictions

- Assess worldwide taxation exposure (U.S. citizenship-based taxation vs. UK residence-based taxation)

- Review application of the U.S.–UK Double Taxation Treaty

- Examine taxation of employment income, self-employment, dividends, capital gains, pensions, equity compensation, and business profits

- Evaluate foreign tax credit positioning and double-tax mitigation strategies

- Identify compliance risks (FATCA, FBAR, PFIC exposure, CFC considerations, reporting obligations, etc.)

- Highlight structural inefficiencies and optimisation opportunities

This is not a generic overview — the session is tailored to your specific income streams and asset structure.

Professional team

You will receive coordinated insight from two senior cross-border tax professionals:

- A U.S. Certified Public Accountant (CPA) specialising in international tax compliance and reporting

- A UK Financial Advisor & Accountant with cross-border structuring experience

Together, they provide aligned guidance across both systems to ensure consistency and clarity.

What’s included

- 45-minute private strategy consultation

- Cross-jurisdiction coordination during the session

- Strategic guidance and practical next-step direction

No written follow-up memo included

Outcome

By the end of the session, you will have:

- A clear understanding of your tax exposure in both countries

- Awareness of key compliance and reporting obligations

- Identification of material risk areas

- Strategic considerations for restructuring or optimisation

-Confidence in deciding your next steps

This consultation is ideal before relocation, business expansion, restructuring, or aligning historical compliance across both jurisdictions.

Booking note

Please provide detailed background information (residency history, income streams, entities, investments, pensions, and prior filings) when booking so we can prepare the session in advance.

Preparation and filing of the U.S. corporate tax return for a foreign corporation engaged in U.S. business activity.

For which entities

This service covers one foreign corporation that:

- Is engaged in a trade or business within the United States, or

- Has U.S.-source income subject to U.S. taxation or withholding

Foreign corporations with U.S. branches may also be subject to branch profits tax in addition to tax on effectively connected income.

How it works

Foreign corporations are taxed in the U.S. on:

- Effectively Connected Income (ECI) under section 882, at corporate tax rates

- Certain U.S.-source FDAP income (interest, dividends, rents) under section 881, typically subject to 30% withholding, subject to treaty reductions

Deductions are allowed only to the extent they are connected with ECI and where a true and accurate return is filed.

What’s included

This service includes preparation and filing of Form 1120-F, including:

- Computation of effectively connected income and connected deductions (section 882)

- Treatment and disclosure of U.S.-source FDAP income and withholding considerations (section 881), including treaty claim considerations where applicable

- Branch profits tax analysis and calculation of the “dividend equivalent amount” (section 884)

- Guidance on Form 5472 information reporting where reportable related-party transactions exist

What’s not included / complex cases

Some situations may require additional work and be subject to a separate quote, including:

- U.S. domestic entity returns (Forms 1120, 1120-S, 1065) or state corporate tax returns

- Foreign information returns such as Form 5471, Form 8865, Form 8858

- PFIC reporting (Form 8621)

- FBAR/FATCA filings beyond standard scope

- Large volume of capital assets (25+) or complex crypto activity (airdrops, staking, etc.) or 20+ standard crypto transactions

- Transfer pricing analyses, advanced treaty positions, or competent authority requests

- Corporate Transparency Act (BOI) filings

- Amendments to prior-year returns

Important notes

If treaty benefits are claimed to reduce or exempt U.S. tax, eligibility depends on the applicable treaty and limitation-on-benefits provisions. Certain treaty positions may require formal disclosure.

Pricing transparency

Our standard fee is $2,000. If your situation falls outside the standard scope, we will provide a transparent revised quote. If you prefer not to proceed, you will receive a full refund.

U.S. Tax Services are provided by our U.S. Tax Division, operating independently as Inova LLC, a Wyoming company.

A coordinated tax return package for Portugal and the United Kingdom.

Who this is for

This combined package is ideal if, in the same year:

- You are tax resident in Portugal and still have UK income or reporting obligations; or

- You are tax resident in the UK and have income or reporting obligations in Portugal

How it works

Both returns are prepared within the same group, allowing our Portugal and UK teams to coordinate:

- Treatment of income

- Application of double tax treaty rules

- Foreign tax credits

- Cross-border reporting positions

This approach helps avoid contradictions between the two filings.

What’s included

- Preparation and filing of one 2025 Portuguese tax return

- Preparation and filing of one 2025/26 UK personal tax return

- Coordination between our Portugal and UK teams to ensure consistent treatment

- Basic review of cross-border issues (e.g. where income is reportable in both countries and how it should appear)

Complex cases

Some situations may require additional work and be subject to a separate quote, including:

- Corporate and business tax returns

- Complex or high-volume capital gains / crypto transactions

- Complex coordination requiring detailed tax estimates for a third country

- Tax planning or strategy work

- Amendments to prior-year returns or last-minute filings

If your situation falls outside the standard scope, we will review your case and provide a transparent revised quote. You can then decide whether to proceed or receive a full refund of any payments made.

Preparation and filing of your U.S. corporate income tax return for a domestic U.S. Corporation.

For which entities

Domestic corporations generally must file Form 1120 each year. The return is due the 15th day of the 4th month after the end of the tax year (April 15 for calendar‑year filers). Corporations generally make quarterly estimated payments and penalties may apply for underpayment or late payments.

What’s included

- Preparation and e-filing of Form 1120 (one corporation)

- Standard schedules, including Schedule J and Schedule K, as applicable

- Return timing guidance and support to meet statutory due dates

- Penalty awareness and prevention guidance

What’s not included / complex cases

Some situations require additional work and may be subject to a separate quote:

- International reporting and foreign‑related filings (for example, Form 5472 for certain foreign‑owned corporations; information maintenance and reporting is required under §6038A)

- Base Erosion and Anti‑Abuse Tax (BEAT) computations and reporting (Form 8991) 

- FDII/GILTI deduction computations (Form 8993) and related analysis

- Business interest expense limitation (Section 163(j); Form 8990)

- Corporate alternative minimum tax/corporate minimum tax or other specialized computations, and any related estimated tax relief filings (as applicable)

- Multi‑state corporate income/franchise tax returns.

- Extensive investment activity or numerous transactions requiring detailed schedules.

- Prior‑year amendments.

- Payroll, sales, excise or other non‑income taxes; employment tax returns (Forms 940/941/944) are outside the scope of this service

- Large volume information returns and third‑party filings beyond standard e‑file needs.

Important notes

Failure to file can trigger a penalty of 5% per month (up to 25%), with a minimum penalty if more than 60 days late. Failure to pay penalties accrue at 0.5% per month (up to 25%). Corporations may also owe penalties for failing to timely pay required installments.

Pricing transparency

Our standard corporate U.S. tax return (Form 1120) costs $2,000. If your situation falls outside the standard scope, we will review it and provide a transparent revised quote. If you prefer not to proceed, you will receive a full refund.

U.S. Tax Services are provided by our U.S. Tax Division, operating independently as Inova LLC, a Wyoming company.

Preparation and filing of the U.S. fiduciary income tax return for one estate or trust.

For which entities

This service covers one domestic decedents’ estate or domestic trust return. Domestic decedents’ estates and domestic trusts are separate legal entities for federal income tax purposes and compute taxable income largely like individuals, subject to Subchapter J rules. Estates typically arise at death and encompass property that produces income (for example, CDs, bonds, and rental real estate). Trusts may be inter vivos or testamentary arrangements holding property for beneficiaries.

How it works

Estates generally must file Form 1041 if they have $600 or more of gross income during the tax year. Trusts have similar rules, and beneficiary distribution reporting is made on Schedule K-1. Trust/estate income is taxed either to the entity or to its beneficiaries via the income distribution deduction framework. If a grantor or another person is treated as the owner, items are reported directly by that owner, and typically no Form 1041 income is computed for that portion.

What’s included

- Preparation and filing of Form 1041 (one trust or estate)

- Standard domestic schedules including Schedules B, G, and K-1s

- Filing of Form 7004 for extensions where required

- E-file and payment guidance

What’s not included / complex cases

Some situations require additional work and may be subject to a separate quote:

- Preparation of the decedent’s final individual income tax return (Form 1040); a fiduciary return (Form 1041) is separate and reports income generated by the estate or trust after death

- Estate transfer tax filings (Form 706), state fiduciary returns, or specialized trust accountancy; these are outside the scope of a federal fiduciary income tax return engagement

Important notes

Calendar-year estates and trusts generally must file by April 15 of the following year. Fiscal-year filers generally by the 15th day of the fourth month after year-end. Extensions are available via Form 7004. Estates/trusts must obtain an EIN before filing Form 1041 and issuing Schedules K-1. Estates and trusts owe NIIT (3.8%) on the lesser of undistributed net investment income or the excess of AGI over the trust/estate threshold. Special rules apply to certain exempt or grantor trusts. Estates/trusts generally must make estimated tax payments unless exceptions apply, including certain decedent’s estate exceptions for two years after death. The section 663(b) election can optimize beneficiary taxation and entity deductions by timing distributions near year-end. Failure to file by the due date (including extensions) can trigger a penalty with a minimum penalty if over 60 days late. Underpayment of estimated tax penalties may apply. 

Pricing transparency

The $850 fee covers preparation and filing of one Form 1041 return package (including core schedules and up to a standard set of beneficiary Schedules K-1). If the entity has complex allocations, unusual elections, or extensive beneficiary reporting beyond the standard scope, we will review it first and provide a fair, transparent quote. If you prefer not to proceed, you’ll receive a full refund of any payments made.

Information filing required for foreign-owned U.S. disregarded entities with reportable related-party transactions.

For which entities

Domestic disregarded entities (e.g. single-member LLCs) wholly owned by a foreign person are treated as “reporting corporations” solely for information reporting, recordkeeping, and summons/agent-authorization rules under section 6038A, even though they are disregarded for income tax purposes.

A “foreign person” includes:

- non-resident individuals

- foreign entities

- certain foreign trusts/estates, and

- foreign governments engaged in commercial activity

with limited exceptions for individuals making joint return elections.

Who needs to file

Any foreign-owned U.S. DE that had “reportable transactions” with a foreign or domestic related party during the tax year must file Form 5472 (as a reporting corporation) attached to a pro forma Form 1120. If the DE had no reportable transactions of the types listed in Parts IV-VI, Form 5472 is not required for that year.

What’s included

- Preparation of a pro forma Form 1120 (limited to required identification fields) as the attachment vehicle for Form 5472

- Completion of Form 5472, identifying related parties and detailing reportable monetary and non-monetary transactions, such as sales/purchases, services, rents/royalties, loans/interest, and other exchanges (Parts IV-VI), with related party status

- Filing using the dedicated DE submission procedures

Important notes

- This is not an income tax return, it is an information filing required under section 6038A.

- Small-corporation and de minimis safe harbors for recordkeeping/agent authorization do not apply to foreign-owned U.S. DEs. They must comply with the full requirements.

- Failure to timely file Form 5472 or to maintain/produce required records triggers a $25,000 penalty per taxable year. If the failure continues for more than 90 days after IRS notice, additional $25,000 penalties apply for each 30-day period and may apply per related party.

- Reasonable cause relief may be available upon an affirmative written statement showing under penalties of perjury. Summons of noncompliance can lead to IRS noncompliance adjustments.

Pricing transparency

The standard $650 fee covers preparation and filing of one pro forma Form 1120 and one Form 5472 for a foreign-owned U.S. DE using the dedicated DE filing methods. Each additional related party generally requires a separate Form 5472 for the same tax year, which may increase the total fee. If your situation is outside the standard scope (for example, multiple related parties with transactions), we’ll review it first and provide a fair, transparent quote. If you prefer not to proceed, you’ll receive a full refund of any payments made.

U.S. Tax Services are provided by our U.S. Tax Division, operating independently as Inova LLC, a Wyoming company.

Preparation and filing of your U.S. nonresident income tax return.

Who this is for
You must file a U.S. nonresident tax return (Form 1040-NR) if you were engaged in a trade or business in the U.S. at any time during the year, had U.S. source income on which tax was not fully satisfied by withholding and wish to claim deductions, credits, treaty benefits, or a refund, or you otherwise need to report U.S.-source income not effectively connected with a U.S. trade or business on Schedule NEC. Whether you are a nonresident or resident for tax purposes is determined by the green card test or substantial presence test. If you do not meet either test, you are generally a nonresident alien for U.S. tax purposes.

For one person or a couple?
This fee covers one tax return. Nonresident aliens generally cannot file jointly. Form 1040-NR does not permit a Married Filing Jointly status. Married filers typically use Married Filing Separately, as Head of Household is generally unavailable with limited exceptions. A joint filing is only possible if a nonresident spouse makes a valid election to be treated as a U.S. resident with a U.S. citizen or resident spouse. This election has specific requirements and consequences and is not part of a standard Form 1040-NR engagement.

Filing deadlines (Federal)

If you had wages subject to U.S. withholding, your Form 1040-NR is generally due by April 15 for calendar-year filers. If you did not have wages subject to U.S. withholding, it is generally due by June 15.

What’s included
This service covers most standard U.S. nonresident tax returns, including:

- Preparation of Form 1040-NR and required schedules to report effectively connected income and U.S.-source income not effectively connected with a U.S. trade or business

- Guidance on ITIN application where required (Form W-7), including documentation standards and disclosure requirements

- FBAR filing for up to 5 foreign accounts, where required

What’s not included / complex cases
Some situations require additional work and may be subject to a separate quote:

- Business tax returns (including U.S. LLCs, corporations, partnerships, and S-corps)

- Foreign company reporting in the U.S. / CFC filings (Forms 5471, 8865, 8858)

- PFIC reporting (Form 8621)

- Large number (25+) of capital gains transactions

- Complex cryptocurrency/digital asset transactions (airdrops, staking, etc.) or large number (20+) of standard crypto transactions

- Large number (3+) of K-1s or other similar forms

- State tax returns

- Complex coordination requiring tax estimates for other countries

- FBAR filings with more than 5 accounts / FATCA filing

- Forms 3520 / 3520-A (foreign gifts, trusts, inheritances)

- Gift tax returns (Form 709)

- Tax planning or strategy services

- Corporate Transparency Act (BOI) filings

- Amendments to prior-year returns

- Separate returns for spouses filing separately

*If you claim treaty benefits, you may need to disclose a treaty-based position on Form 8833 with your Form 1040-NR. Treaty relief varies by country and type of income.

Pricing Transparency
Our standard U.S. tax return costs $950. If your situation is outside the standard scope, we’ll review it first and provide a fair, transparent quote. If you prefer not to proceed, you’ll receive a full refund of any payments made.

U.S. Tax Services are provided by our U.S. Tax Division, operating independently as Inova LLC, a Wyoming company.

Preparation and filing of your U.S. personal income tax return.

Who this is for

You must file a U.S. tax return if you are:

- A U.S. citizen

- A Green Card holder

- A U.S. tax resident

- A person with U.S.-sourced income

For one person or a couple?
This fee covers one tax return. If you are eligible to file jointly, it applies to a joint return. If you are not, it’s for an individual return. Please note: the U.S. only allows married couples to file jointly.

What’s included

This service covers most standard U.S. personal tax returns, including:

- Preparation and filing of your U.S. tax return

- FBAR filing for up to 5 accounts, where required

What’s not included / complex cases
Some situations require additional work and may be subject to a separate quote:

- Business tax returns (including U.S. LLCs, corporations, partnerships, and S-corps)

- Foreign company reporting in the U.S. / CFC filings (Forms 5471, 8865, 8858)

- PFIC Reporting (Form 8621)

- Large amounts (25+) of capital gains transactions

- Complex cryptocurrency/digital asset transactions (airdrops, staking, etc.) or large amounts (20+) of standard crypto transactions

- Large amount (3+) K-1s or other similar forms

- State tax returns

- Complex coordination requiring tax estimates for other countries

- FBAR filings with more than 5 accounts / FATCA filing

- Forms 3520 / 3520-A (foreign gifts, trusts, inheritances)

- Gift tax returns (Form 709)

- Tax planning or strategy services

- Corporate Transparency Act (BOI) filings

- Amendments to prior-year returns

- Separate returns for spouses filing separately

Pricing Transparency
Our standard U.S. tax return costs $950. If your situation is outside the typical scope, we’ll review it first and provide a fair, transparent quote. If you prefer not to proceed, you’ll receive a full refund of any payments made.

U.S. Tax Services are provided by our U.S. Tax Division, operating independently as Inova LLC, a Wyoming company.

Preparation and filing of the federal tax return for one domestic partnership.

For which entities

This service covers one domestic partnership filing a single Form 1065 (including multi-member LLC taxed as a partnership). A domestic LLC with two or more members is classified as a partnership for federal income tax purposes unless it elects corporate status. Every domestic partnership must file a return unless it has no income, deductions, or credits for federal tax purposes.

Who needs to file

Domestic partnerships generally must file Form 1065 each year to report income, deductions, and other items passed through to partners. For calendar year partnerships, the return is generally due by the 15th day of the third month after year-end (March 15). Each partner must receive a Schedule K-1 (and any required international schedules) by the same date the partnership return is due.

What’s included

This service includes preparation and e-filing of Form 1065 (one partnership) and standard domestic schedules including Schedules K, L, M-1, M-2, and K-1s for up to 4 partners (additional partners billed separately). Partnerships pass through income, deductions, and credits to partners who report them on their returns.

What’s not included / complex cases

Some situations require additional work and may be subject to a separate quote:

- International reporting (Schedules K-2 and K-3) or partner-level international tax needs (e.g. foreign tax credit detail)

- Section 163(j) business interest limitation (Form 8990)

- Section 250 (FDII/GILTI) deduction computations (Form 8993) and related Schedule K-3 Part IV reporting

- BEAT computations (Form 8991) for applicable taxpayers (corporate partners; partnership information reporting may be required)

- ECI calculations and Withholding on foreign partners (Form 8804, 8805, 8813)

- Large number of partners (more than 4 Schedules K-1)

- Multi-state filings

- Prior-year amendments

- FBAR/FATCA compliance

Important notes

Any one partner may sign the partnership return. A partner’s signature is prima facie evidence of authority to sign on behalf of the partnership. Late or incomplete partnership returns may be subject to penalties based on the number of partners and months late (up to 12 months). Penalty relief may be available for reasonable cause.

Pricing transparency

Our standard partnership U.S. tax return (Form 1065) costs $1,500 and includes Schedules K-1 for up to 4 partners. If your situation is outside the standard scope (for example, international reporting, special limitation computations, foreign partner withholding, or additional partners), we’ll review it first and provide a fair, transparent quote. If you prefer not to proceed, you’ll receive a full refund of any payments made.

U.S. Tax Services are provided by our U.S. Tax Division, operating independently as Inova LLC, a Wyoming company.

Preparation and filing of the federal tax return for one domestic S-corporation.

S corporations pass corporate income, losses, deductions, and credits through to shareholders for federal tax purposes, avoiding entity-level income tax except in specific cases (for example, built-in gains and excess net passive income). Shareholders report flow-through items on their personal returns. To qualify and remain an S corporation, the entity must meet eligibility rules and file on time using Form 1120-S, issuing Schedule K-1s to each shareholder.

For which entities

This service covers one domestic S‑corporation filing a single Form 1120-S. Domestic corporations that have validly elected S status (generally using Form 2553) and meet eligibility requirements must file. 

Who needs to file

S corporations must file Form 1120-S annually. The federal return is due the 15th day of the 3rd month after the end of the tax year (March 15 for calendar‑year filers). Partnerships have similar timing. 

What’s included

This service includes preparation and e‑filing of Form 1120-S and required schedules, including Schedule K and Schedule K-1 for up to 4 shareholders. S corporations generally do not pay entity-level income tax. Rather, they report items to shareholders on Schedule K-1. We address ordering and taxability of distributions, including when non-dividend distributions reduce stock basis and when amounts are treated as dividends or capital gains. 

What’s not included / Complex cases
Some situations require additional work and may be subject to a separate quote:

- International reporting with Schedules K-2/K-3 and complex foreign items

- Detailed Built-In Gain (BIG) analysis (for prior C-corp assets and recognition period considerations) and computations for excess net passive income tax and related termination rules

- Trust shareholder special rules that require coordination with trust filings

- Large number of shareholders (more than 4 Schedules K-1)

- Multi-state filings

- Prior-year amendments

- Business interest expense limitation (Section 163(j); Form 8990)

- Payroll, sales, excise or other non‑income taxes; employment tax returns (Forms 940/941/944) are outside the scope of this service

Important notes

Because S corporation income is generally taxed at the shareholder level, shareholders may need to make quarterly estimated payments to avoid underpayment penalties. While S corporations generally don’t pay income tax, they may owe payments for entity-level taxes. 

Pricing Transparency
Our standard S corporation U.S. tax return (Form 1120-S) costs $2,000. If your situation is outside the standard scope (for example, international reporting, BIG or excess net passive income, multi‑state returns, or extensive information reporting), we’ll review it first and provide a fair, transparent quote. If you prefer not to proceed, you’ll receive a full refund of any payments made.

U.S. Tax Services are provided by our U.S. Tax Division, operating independently as Inova LLC, a Wyoming company.

Preparation and filing of your UK and U.S. tax returns, coordinated within the same group.

Who this is for

This combined package is ideal if, in the same year, you:

- Are a U.S. citizen, green card holder, or U.S. tax resident with UK filing obligations; or

- Are UK tax resident with U.S.-source income or U.S. filing obligations (e.g. citizenship or green card)

How it works

Your UK and U.S. tax returns are prepared in coordination so that:

- Income is treated consistently

- Foreign tax credits and treaty positions are aligned

- Timing of reporting is consistent across both returns

This reduces the possibility of mismatches or double taxation between the two filings.

What’s included

- Preparation and filing of one 2025/26 UK personal tax return

- Preparation and filing of one 2025 U.S. tax return

- FBAR filing up to 5 accounts

- Basic review of cross-border issues (e.g. which country taxes each income first and how it is reflected in the other return)

For one person or a couple?

This fee covers one tax return:

- If you are eligible to file jointly, it applies to a joint return

- If not, it applies to an individual return

Please note: the U.S. only allows married couples to file jointly.

What’s not included / complex cases

- Some situations may require additional work and be subject to a separate quote, including:

- Business and corporate tax returns in either country (LLCs, corporations, partnerships, S-corps)

- Foreign company reporting in the U.S. (CFC forms, PFIC reporting) or complex UK foreign income structures

- Large volumes of capital gains / crypto transactions

- U.S. state tax returns

- Complex coordination requiring detailed projections for a third country

- Tax planning or strategy work

- Amendments to prior-year returns or last-minute filings

If your situation falls outside the standard scope, we will review your case and provide a transparent revised quote. You may then choose to proceed or receive a full refund.

Preparation and filing of your 2025 tax returns in both Portugal and the U.S., coordinated within Fresh Legal Group.

Who this is for

For individuals who, in the same year, have tax filing obligations in both Portugal and the United States.

How it works

Your Portuguese and U.S. tax returns are prepared in coordination to ensure consistent treatment of income and cross-border reporting.

The U.S. return is filed by a consultant and, although closely aligned, you will work with two different teams.

What’s included

- Preparation and filing of one 2025 Portuguese tax return

- Preparation and filing of one 2025 U.S. tax return

- FBAR filing up to 5 accounts

- Most standard tax return situations in both countries

For one person or a couple?

The price is for one tax return:

- If you are eligible to file jointly, it applies to a joint return

- If not, it applies to an individual return

Please note the difference: Portugal allows common law partners to file jointly, the U.S. only allows married couples to file jointly

Who needs to file?

Portugal
You need to file if:

- You were a tax resident in Portugal during 2025, or

- You were not a tax resident but had income in Portugal (such as income from a property located in Portugal)

United States
You need to file if you are:

- A U.S. citizen

- A green card holder

- A U.S. tax resident, or

- Have U.S.-sourced income

U.S. citizens living in Portugal normally need to file in both countries.

What’s not included / complex cases

Some situations may require additional work and be subject to a separate quote, including:

- Business tax returns (U.S. LLCs, corporations, partnerships, S-corps)

- Foreign company reporting in the U.S. / CFC filings (Forms 5471, 8865, 8858)

- PFIC reporting (Form 8621)

- Large amounts (25+) of capital gains transactions

- Complex cryptocurrency/digital asset transactions (airdrops, staking, etc.) or 20+ standard crypto transactions

- Large amount (3+) K-1s or similar forms

- State tax returns

- Complex coordination requiring tax estimates for other countries

- FBAR filings with more than 5 accounts / FATCA filing

- Forms 3520 / 3520-A (foreign gifts, trusts, inheritances)

- Gift tax returns (Form 709)

- Tax planning or strategy services

- Corporate Transparency Act (BOI) filings

- Amendments to prior-year returns

- Separate returns for spouses filing separately

If your tax return is not considered “typical,” we will inform you in advance and provide a revised quote. You may then choose to proceed or receive a full refund.