From: "jeffrey E." <[email protected]>

From: "jeffrey E." <[email protected]> To: Richard Kahn • Subject: Re: Karyna Date: Tue, 17 Apr 2018 20:21:57 +0000 vi tax On Tue, Apr 17, 2018 at 4:21 PM, Richard Kahn c lia> wrote: karyna JSC 2017 W-2 income was 70,000 form 8898 is not required as there is a 75,000 gross worldwide income requirement however not sure if you still want to file if so what date should we make move effective as of.. also may want to begin 2018 payroll on one of USVI entities - STC / LSJE / Karyna Dental entity? karyna will not be required to file US tax return for 2018 even though she has been on JSC payroll for first 4 months of this year by choosing option to use Form 1040 Info and file form 8898 if over 75k worldwide income https://www.irs.gSpub/irs-pdf/f8898.pdf https://www.irs.gSpub/irs-pdf/i8898.pdf lets discuss thank you SUMMARY BELOW US Resident - wi W-2VI ( USVI source income) and US source income • File return with the IRS with a Form 8689 • File return with the BIR with a Form 8689 on the First Page USVI Resident — w/ W2-VI(USVI source income) and a W-2( US Source Income) • File return with the BIR N% ith Form I 040 INFO Part II completed and attached to back of return • No IRS filing USVI Resident — w/ only a W-2( US Source Income) • File return with the BIlt Kith Form 1040 IN FO Part 1 completed and attached to hack of return • No IRS filing US Resident — wi W-2 ( From a USVI entity that was not filed as USVI source income) EFTA00831394 • File return with the IRS USVI Company • USVI Resident —file W-2VI with VIBIR and Red Copy with SSA • US Resident — o File W2 with IRS if sourcing is stateside o File W-2VI with BIR if sourcing is USVI US Company • USVI Source income W2VI ( technically should file am checking on this) Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 tel 212-971-1306 fax 212-320-0381 cell 917-414-7584 please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected], and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA00831395