Tools: lookups and calculators
7 free tools that look up published data or do plain arithmetic: FATCA agreements, treaty documents, Treasury exchange rates, IRS forms, Form 3520 due dates, reporting roles and PFIC test percentages.
About the tools
The tools provide lookups of published data and calculations using values entered by the user, with links to the relevant official sources. None of them calculates a tax liability, decides eligibility or recommends anything.
All tools
FATCA agreement lookupLook up any jurisdiction in the U.S. Treasury FATCA table and see its agreement model and status as the Treasury lists them, with a link to the source.Foreign trust reporting role finderTick the roles that describe a connection to a foreign trust or foreign account to see the forms the IRS and FinCEN instructions discuss. Roles can overlap.Form 3520 and 3520-A due-date calculatorEnter the filer's year end and the trust's year end to see the due dates in IRS instructions for Forms 3520 and 3520-A, adjusted for weekends but not holidays.IRS form finderSearch form reference pages by keyword or number. Each result has a one-line description, and matches run across form titles and numbers, plus descriptions.PFIC income and asset test arithmeticEnter income and asset amounts to see the two percentages compared by passive foreign investment company tests, alongside figures stated by official sources.Treasury exchange rate converterConvert a foreign currency amount to U.S. dollars with the Treasury Reporting Rates of Exchange, the rates the Treasury publishes for use in federal reporting.Treaty documents lookupFind the U.S. income tax treaty and protocol, plus the technical explanation PDFs, that the IRS lists for each treaty partner, with links to each document.
Related reading
PFIC income and asset test arithmetic covers the 75 percent passive income test and the 50 percent passive asset test.
Related resources
Related glossary terms
- Income tax treaty: An income tax treaty may provide reduced U.S. tax rates or exemptions for specified U.S.-source income. Rules vary by country and income type under each treaty.
- FATCA: FATCA requires certain U.S. taxpayers to report specified foreign financial assets, and requires foreign financial institutions to report accounts held by U.S. persons to the IRS. Form 8938 applies when the reporting thresholds are met.
- Intergovernmental agreement: An intergovernmental agreement appears in FATCA rules for foreign financial institutions. Form 8938 instructions also use the term for certain foreign accounts.
Tools and official documents
- IRS and FinCEN forms: reference pages: Reference pages for 15 IRS and FinCEN forms tied to foreign trusts, foreign accounts and entities, built from the official forms and their instructions.