Argentina Cross-Border Tax
Argentina-related cross-border situations come up across all four of our service areas. This page gives a brief overview of each. The U.S. and Argentina do not have an income tax treaty, and Argentina’s economic environment — including currency controls and inflation — can add practical complexity to the cross-border analysis.
U.S. Individuals with Argentine Ties
U.S. residents and dual citizens with Argentine business interests or financial accounts have annual reporting obligations that apply regardless of where they live. Argentine entity structures need to be classified under U.S. tax rules before the correct filing path can be determined.
- Form 5471 for U.S. persons with ownership in Argentine corporations (S.A., S.R.L., and similar)
- Form 8865 for interests in Argentine partnerships
- Form 8858 for foreign disregarded entities or branch operations
- FBAR and FATCA for Argentine bank and investment accounts
- PFIC analysis for Argentine investment funds
- Subpart F and GILTI analysis for controlled foreign corporations
- Foreign tax credit coordination where Argentine tax has already been paid
- Pre-immigration restructuring for those planning to move to the U.S.
U.S. Expats Living in Argentina
Americans living in Argentina still file a U.S. return each year. Without a U.S.-Argentina income tax treaty, FEIE and foreign tax credits are the main tools. Argentina’s tax and inflation environment means that what constitutes income on the Argentine side sometimes does not align cleanly with U.S. reporting.
- FEIE and housing exclusion analysis
- Foreign tax credit vs. FEIE comparison
- FBAR and FATCA for Argentine accounts
- Currency and valuation considerations for Argentine income and assets
- State residency and domicile issues
Argentine Investors and Businesses in the U.S.
Argentine nationals forming U.S. businesses or making U.S. investments need proper setup and compliance support. Without a U.S.-Argentina income tax treaty, standard U.S. withholding rates apply to U.S.-source income paid to Argentine residents.
- U.S. LLC formation and structure analysis
- EIN and ITIN applications
- Form 5472 compliance for foreign-owned single-member LLCs
- U.S. tax return filing for inbound structures
- Back-office support for setup, renewals, and ongoing filings
U.S. Real Estate Owned by Argentine Investors
Argentine buyers of U.S. real estate — commonly in Miami and Florida markets — are subject to FIRPTA withholdings on sale and require proper filings to handle rental income correctly.
- FIRPTA withholdings on sale and withholding certificate applications
- Net income election for rental property to avoid gross withholding on receipts
- Form 1040-NR, ITIN support, and state returns
- LLC formation, annual renewal, U.S. mailing address, and bank setup
- U.S. estate tax review — U.S. real property is a U.S.-situs asset
Who This Is For
This page fits Argentine-American dual citizens and U.S. residents with Argentine holdings, Americans living in Argentina, Argentine nationals investing or operating in the U.S., and Argentine buyers of U.S. real estate.