Blog (EN)
The CLT NY INC. blog explains U.S. taxes for Japanese expats, green card holders, people moving between Japan and the U.S., and Japanese-owned U.S. businesses. Articles are written by an IRS Enrolled Agent and grouped by topic: tax filing and deductions, payroll and state tax, visas and residency, real estate, international tax, family and estate tax, investments, business compliance, and retirement. Good places to start: the U.S. tax return documents checklist, the substantial presence test, and Form 8938 vs. FBAR.





![Form 8938 vs. FBAR (FinCEN Form 114): Thresholds, Covered Assets, Deadlines and Penalties Compared [2026] temp 1767708466](https://cltny.com/wp-content/uploads/2026/01/temp_1767708466-1024x682.jpg)




