ITIN · FIRPTA · Form 5471 · FBAR · Bilingual

International CPA for Miami's LATAM businesses and expats.

Miami's LATAM business community — Doral's import/export firms, Brickell's holding companies, and the international families across Miami-Dade — faces U.S. tax complexity that requires a bilingual CPA who knows the cross-border rules. We handle ITINs, FIRPTA, Form 5471, FBAR, treaty positions, and withholding compliance.

Who we serve

Four types of Miami LATAM and international clients we work with.

LATAM holding companies and import/export firms

Miami-based LATAM holding companies, distribution firms, and import/export businesses with related foreign entities. We prepare Form 5471, coordinate withholding on cross-border payments, and advise on treaty positions that reduce or eliminate double taxation.

Dual-status and nonresident alien filers

Individuals who became U.S. residents mid-year (dual-status returns) or who maintain LATAM tax residency while earning U.S.-source income (nonresident alien). We prepare Form 1040-NR, dual-status returns, and treaty-based returns with full documentation.

Foreign real estate investors (FIRPTA)

LATAM investors who own or are acquiring U.S. real property in Miami face FIRPTA withholding (IRC §1445). We prepare Form 8288-B for withholding certificates on pre-closing, coordinate with closing agents, and prepare the FIRPTA return for foreign sellers.

ITIN applicants and undocumented earners

Miami residents who are not eligible for a Social Security number but have U.S. tax filing obligations can apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7. We are a Certifying Acceptance Agent (CAA) and can certify identity and foreign status documents without requiring the original passport to be mailed to the IRS.

Why a Miami-based CPA matters for LATAM businesses

The cross-border tax obligations are real — and the penalties for missing them are severe.

Miami is the gateway city between the U.S. and Latin America. Doral is home to the largest concentration of Venezuelan, Colombian, and Peruvian-owned businesses in the country. Brickell hosts LATAM holding companies, private banking clients, and international family offices. This economic reality creates a specific set of U.S. tax obligations — Form 5471, FBAR, FIRPTA withholding, Subpart F income, GILTI inclusions — that most CPAs in the U.S. are not equipped to handle.

The penalties for non-compliance are among the most severe in the tax code. Form 5471 failure-to-file is $10,000 per form per year, and the IRS does not start the statute of limitations clock on the return until the form is filed. FBAR willful failure penalties can reach 50% of the account balance. FIRPTA withholding failures expose both the buyer and the selling foreign person to withholding tax, interest, and penalties. These are not hypothetical risks for Doral and Brickell clients — they are common findings when we review new international-client returns at intake.

Treaty positions matter for Miami LATAM clients. The U.S. has tax treaties with Mexico, Colombia, Venezuela (the treaty was suspended in 1999 and has limited applicability), Panama, Costa Rica, and most other LATAM countries. Treaty provisions can reduce or eliminate U.S. withholding on dividends, interest, and royalties paid to or from LATAM entities. Form 8833 (Treaty-Based Return Position Disclosure) is required when a treaty position reduces the U.S. tax otherwise owed. We identify treaty positions at intake and document them correctly on the return.

How we work

Cross-border intake, treaty analysis, filings, monitoring.

01

Cross-border intake

We map every cross-border income stream, entity structure, and account at intake. Foreign corporations, passive foreign investments, LATAM bank accounts, and U.S.-source income for nonresident aliens are all flagged before we open a return.

02

Treaty and withholding analysis

We identify applicable U.S. tax treaties — including the Venezuela, Colombia, and other LATAM country treaties — and their impact on withholding rates on dividends, interest, royalties, and compensation. Treaty elections and treaty-based return disclosures (Form 8833) are prepared where applicable.

03

Compliance filings

Form 5471, FBAR, Form 8938, Form 8621 (PFIC), Form 8288-B (FIRPTA withholding certificate), and Form 1042-S (U.S. source income of foreign persons) are prepared as part of the engagement. Each form is due on its own schedule; we track all deadlines.

04

Year-round planning

Foreign account balances, ownership percentages in foreign corporations, and LATAM entity structures change throughout the year. We monitor Form 5471 category thresholds, FBAR aggregate balances, and treaty-position changes on an ongoing basis — not just at year-end.

Pricing

International engagements start at Growth.

Miami LATAM and international clients typically start at Growth ($449/quarter). Clients with Form 5471, FIRPTA filings, multiple foreign accounts, or active cross-border business structures often fit Professional ($899/quarter). Form 5471, Form 8621, FIRPTA withholding certificates, and ITIN applications are add-ons priced at /pricing.

Your CPA

Cassandra de la Fe — bilingual Florida CPA for Miami's LATAM community.

Cassandra de la Fe holds a Florida CPA license and is bilingual in English and Spanish. She is a Certifying Acceptance Agent (CAA) for ITIN applications and works with Miami's LATAM business community across all international tax engagements. Every return — including international compliance forms — is filed under her own EFIN. Read her full profile →

  • Florida-Licensed CPA (DBPR)
  • EFIN-Authorized (IRS) · Certifying Acceptance Agent
  • Bilingual — English & Spanish

Questions

Miami LATAM and international tax — frequently asked

Cross-border compliance starts with the right intake.

Form 5471, FBAR, FIRPTA, treaty positions — we screen every Miami LATAM client at intake, not at filing. A bilingual, Florida-licensed CPA on every return.