FOR TAX & ACCOUNTING FIRMS
Tax Practice Support
Specialized U.S. tax capacity for firms handling international and complex matters.
Leydenbridge Tax provides preparation, technical review and co-sourced tax support to CPA firms, Enrolled Agents and other professional tax practices requiring additional capacity or specialized international tax capability.
Support may be project-based, seasonal or ongoing and can be structured around the firm’s existing tax software, workpaper standards, documentation procedures and review process.
WHERE WE FIT
Additional capacity. Specialized technical depth. Your established workflow.
Tax practices do not always need another permanent hire.
A firm may instead need additional preparation capacity during periods of increased workload, an experienced reviewer for a difficult international return, or a specialist resource for matters that arise only periodically.
Leydenbridge Tax supports professional firms at the preparation, review and technical-analysis stages while allowing the engaging firm to maintain control of its client relationship, workflow, review standards and filing decisions.
Our role can range from assistance on a single complex matter to recurring support for a defined category of engagements or an ongoing international tax desk.
CAPABILITIES
Support where your practice needs it.
Leydenbridge can support a firm at different points in the tax engagement — from preparation and technical analysis through second-level review and ongoing international tax support.
This section is written for CPA firms, Enrolled Agents, tax managers and professional tax practices.
International Tax Desk
Specialized support for firms handling U.S. taxpayers with international circumstances. The desk can assist with expatriate and international individual returns, foreign income and tax-credit issues, foreign financial accounts and assets, international information reporting, foreign entities, PFIC matters, foreign pensions, treaty-related positions and other cross-border U.S. tax issues. It may be used for individual engagements or as an ongoing specialist resource when a firm does not maintain the full range of international tax capability internally.
Return Preparation & Overflow Capacity
Additional preparation capacity for periods when internal resources are constrained or workloads increase. Assignments can be structured around selected return types, filing periods or defined groups of engagements. Work may include return preparation, workpaper organization, identification of missing information, preparer notes and reviewer-ready open items within the engaging firm’s established process.
Technical Review & Second-Level Review
Independent review support for returns and international reporting prepared by another tax professional. Review may address the complete filing or a defined technical area and may include identification of reporting gaps, inconsistent positions, calculation issues, missing disclosures or matters requiring additional technical consideration. Deliverables may include review comments, open items and suggested areas for further analysis by the responsible professional.
Co-Sourced & Embedded Tax Support
Professional tax capacity incorporated into an established firm’s existing workflow. Depending on scope, Leydenbridge may work within designated tax software, workpaper conventions, documentation procedures and review processes while coordinating with the firm’s own preparers and reviewers. This structure may be useful where ongoing additional capacity or specialized international support is required without establishing a separate internal specialty function.
Technical Tax Analysis
Focused research and analysis of defined U.S. tax questions involving international or complex circumstances. Work may include issue identification, technical research, supporting authority, calculation analysis, alternative treatment considerations, technical observations or written memoranda for use by the engaging professional. The purpose is to support informed professional judgment on issues that require more than routine return preparation.
Prior-Year & Remediation Support
Preparation and technical support for matters involving incomplete, incorrect or previously omitted U.S. tax or international reporting. Assignments may involve amended returns, delinquent filings, Streamlined Filing Compliance Procedures, prior-year FBAR and international information reporting, or other remediation projects. Support can be provided for an entire compliance package or for a defined technical component of the matter.
SELECTED TECHNICAL COVERAGE
International and complex U.S. tax matters.
The scope of professional-firm support can be tailored to a specific filing, technical issue or category of international tax work. Selected areas in which Leydenbridge may provide preparation, review or technical support include:
Individual & Expatriate Tax
- U.S. individual income tax returns involving foreign income
- Form 1040-NR and selected nonresident filing matters
- Dual-status returns
- Foreign Earned Income Exclusion — Form 2555
- Foreign Tax Credit — Form 1116
- Foreign-source income and sourcing considerations
- Foreign pensions and retirement arrangements
- Treaty-related return positions and Form 8833 where applicable
- Internationally mobile taxpayers
- Tax projections and estimated tax analysis
- Expatriation compliance and Form 8854
Foreign Accounts, Assets & Investments
- FBAR / FinCEN Form 114
- Form 8938 — Statement of Specified Foreign Financial Assets
- Foreign bank and financial accounts
- Foreign brokerage and investment accounts
- Foreign financial assets
- Foreign insurance and investment products
- PFIC analysis and Form 8621
- Foreign investment reporting considerations
- Coordination of overlapping FBAR and FATCA reporting requirements
International Entities & Information Reporting
- Form 5471 — Information Return of U.S. Persons With Respect to Certain Foreign Corporations
- Form 8865 — Return of U.S. Persons With Respect to Certain Foreign Partnerships
- Form 8858 — Information Return of U.S. Persons With Respect to Foreign Disregarded Entities and Foreign Branches
- Forms 3520 and 3520-A — selected foreign trust and foreign gift reporting matters
- International ownership and information-reporting considerations
- Review of foreign entity reporting obligations
- Coordination of international information returns with the underlying U.S. income tax return
Remediation, Review & Special Matters
- Streamlined Filing Compliance Procedures
- Prior-year and delinquent filing projects
- Amended U.S. tax returns
- Prior-year FBAR and international information reporting
- Review of previously prepared tax returns
- Second-level technical review
- Identification of potentially omitted international filings or disclosures
- Technical review of complex tax positions
- Selected IRS correspondence involving international reporting matters
- Expatriation and pre-expatriation compliance review
The nature and scope of professional-firm support are determined for each engagement based on the underlying facts, technical requirements and agreed division of responsibilities.
ENGAGEMENT MODELS
Flexible support without changing the way your firm works.
Professional-firm support can be structured around a single assignment, a defined filing period or an ongoing need for additional technical capability.
PROJECT-BASED SUPPORT
A defined return, technical question, review assignment or remediation project. This structure may be appropriate for an occasional matter requiring technical expertise or capacity beyond the firm’s usual internal resources.
DEDICATED INTERNATIONAL TAX DESK
Recurring specialist support for a defined category of international or expatriate tax matters. This structure can provide a firm with access to international tax capability as matters arise without requiring the firm to maintain every specialty internally.
SEASONAL & OVERFLOW SUPPORT
Additional preparation or review capacity during periods of increased workload. The scope can be defined by filing period, return type, expected volume or another agreed group of engagements.
CO-SOURCED PROFESSIONAL SUPPORT
Ongoing preparation, review or technical capacity operating within an agreed portion of the firm’s established workflow. The arrangement can be structured around defined responsibilities, systems, review procedures and communication protocols.
WORKING WITH YOUR PRACTICE
Your workflow remains the starting point.
Professional tax practices differ in software, workpaper standards, review procedures and client-service models. Leydenbridge support can be structured around the systems and processes already in place rather than requiring the engaging firm to adopt a separate workflow.
TAX SOFTWARE & SYSTEMS
Where appropriate, work can be performed within tax preparation software, document-management systems and other platforms designated by the engaging firm. System access, user permissions and responsibilities are established as part of the engagement. Do not claim compatibility with specific software unless confirmed for the particular engagement.
REVIEW & TECHNICAL ESCALATION
Leydenbridge may provide preparation-level review, second-level technical review or focused analysis of defined tax issues. Questions requiring additional judgment can be documented for consideration by the firm’s responsible reviewer or engagement professional.
FINALIZATION & RESPONSIBILITY
The engaging firm determines final review, signature, filing and client-communication responsibilities according to the agreed engagement structure. Leydenbridge’s role is defined by scope and may involve preparation, review, technical analysis or a combination of these functions.
PREPARATION & WORKPAPERS
Assignments can follow the engaging firm’s existing preparation procedures, workpaper conventions and documentation standards. Depending on scope, deliverables may include prepared returns, organized workpapers, preparer notes, identified missing information and reviewer-ready open items.
COMMUNICATION & OPEN ITEMS
Communication protocols are established at the beginning of the engagement. Leydenbridge may coordinate with designated professionals within the engaging firm regarding open items, technical questions, documentation requirements and return status. Where client-facing participation is appropriate, the role and communication protocol should be expressly defined as part of the engagement rather than assumed.
ENGAGING FIRM — Intake & Scope → LEYDENBRIDGE — Preparation / Review / Technical Analysis → ENGAGING FIRM — Final Review & Decisions → FILING / CLIENT DELIVERY
The precise division of preparation, review, communication and filing responsibilities is established for each engagement.
Typical Structures
PREPARATION SUPPORT
TECHNICAL REVIEW SUPPORT
ONGOING INTERNATIONAL TAX DESK
The engaging firm receives the client information and establishes the engagement.
Leydenbridge prepares the assigned return or international reporting component and provides workpapers, preparer notes and open items.
The engaging firm performs final review and determines filing and client communication.
The engaging firm prepares the return or identifies a technical matter requiring additional review.
Leydenbridge performs a defined second-level review or technical analysis and provides written observations for consideration by the responsible professional.
The engaging firm determines the final tax position and filing treatment.
Leydenbridge provides recurring specialist support for a defined category of international or expatriate engagements.
Work may include preparation, review and technical analysis according to an agreed workflow.
The engaging firm maintains overall responsibility for its engagements and determines final review, filing and client-service procedures.
PROFESSIONAL STANDARDS
Confidentiality and clearly defined responsibilities.
Taxpayer information requires careful handling, particularly when work is performed across more than one professional organization.
Before substantive work begins, the participating firms should establish the scope of access, secure information-transfer procedures, communication protocols and the respective responsibilities of preparers and reviewers.
Where tax return information is disclosed to or used by another tax return preparer or service provider, applicable confidentiality, disclosure and taxpayer-consent requirements must be considered, including requirements arising under Internal Revenue Code Section 7216 and related guidance.
Applicable preparer-identification, signing, review and filing responsibilities should likewise be addressed according to the nature of the work and the agreed engagement structure.
Leydenbridge does not encourage the transmission of taxpayer Social Security numbers, tax returns, financial account information or other sensitive client data through general email or public website inquiry forms.
Engagement-specific procedures should be established before sensitive taxpayer information is exchanged.
A practical extension of your tax practice.
Not every tax practice needs to build every specialty internally.
Leydenbridge Tax is designed to provide additional professional capacity where it is useful — whether that means preparing a group of international returns, performing a second-level technical review, supporting a remediation project or functioning as an ongoing international tax resource.
The objective is to help professional firms address technically demanding or capacity-sensitive tax work while preserving the firm’s established workflow, professional judgment and client relationships.
FOR PROFESSIONAL FIRMS
Professional Firm Inquiries
For CPA, EA, tax preparation and accounting firms interested in professional tax support, please provide a brief description of the assistance your practice is seeking.
info@leydenbridgetax.com
Please do not transmit taxpayer Social Security numbers, tax returns, account numbers or other client tax information through this initial inquiry form.