Season 2 Episode 08:

U.S. Tax Sourcing Rules: How to Determine Where Income Is Taxed

Sourcing rules answer a simple but critical question: where is your income actually earned for tax purposes?

Sourcing rules determine whether income is taxed in the U.S. or elsewhere.

This conversation explores how those rules apply to interest, dividends, services, royalties, and more. 

This episode covers:

  • What are sourcing rules in U.S. tax?

  • How is interest income sourced?

  • How services are taxed internationally

  • How royalties and rental income are sourced

  • Why sourcing rules matter for tax planning

Host: Chris Klug

Chris is a trusted attorney with extensive experience in taxation, corporate planning, mergers and acquisitions, and estate planning. He guides clients through complex tax matters to deliver practical solutions.

Host: Gina Lee

Gina Lee is your trusted guide for U.S. tax law, corporate compliance, and estate planning, providing personalized, strategic counsel to help achieve your financial and personal goals with confidence.

If this episode resonates with what you’re working through, contact info@basswoodcounsel.com. We’ll help you bring clarity to the key decisions, risks, and priorities, with the right support across our complementary practice areas.

Share:

More Podcasts

What Really Happens in an M&A Deal?

From first contact to post-closing integration, M&A transactions demand structure, foresight, and resilience. In this episode, we explain how understanding the process helps owners navigate risk, timing, and negotiation more

Send Us A Message

Scroll to Top