<table><tr><th>From:</th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:</td><td>Tuesday, April 17, 2018 8:22 PM</td></tr><tr><td>To:</td><td>Richard Kahn</td></tr><tr><td>Subject:</td><td>Re: Karyna</td></tr></table>

vi tax

On Tue, Apr 17, 2018 at 4:21 PM, Richard Kahn wrote:

karyna JSC 2017 W-2 income wa= 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 f=le

if so what date should we make move effective as of..

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also may want to begin 2018 payroll on one of USVI entities - ST= / WE / Karyna Dental entity?

karyna will not b= required to file US tax return for 2018 even though she has been on JSC p=yroll for first 4 months of this year by choosing

option t= use Form 1040 Info and file form 8898 if over 75k worldwide income c=iv>

https://www.irs.gov/pub/irs-pdf/f8898.pdf

https://w=w.irs.gov/pub/irs-pdf/i8898.pdf

lets discuss
thank you

=div>

SUMMARY BELOW

=div>

US Resident — w/ W-2VI ( USVI source income) =nd US source income

• File return with the IRS with a Form 8689

## =/div> (cont.)

USVI Resident — w/ W2-VI(USVI source income) and a W-2( US Source Income)</=>

=li class="m_-8737756663613345512MsoNormalCxSpMiddle">File return with=the BIR with Form 1=40
INFO Part II completed and attached to back of return=/li>
* No IRS fili=g

<=p>

USVI Resident — w/ only a=C2 W-2( US Source Income)

• File r=turn with the BIR w=th Form 1040 INFO Part I completed and attached to back of return • No=IRS filing

=/b>

<=pan style="color:rgb(112,48,160)">US Resident — w/ W-2 ( From a USVI entity that wa= not filed as USVI source income)

• <=pan style="color:windowtext">File return with the IRS <=>

USVI Company

• USVI Resident —file W-2VI with VIBIR and Red Copy with =SA

	- US Resident =80

	• File W2 with IRS if sourcing is stateside<=>

	• F=Ie W-2VI with BIR if sourcing is USVI

<= class="MsoNormal" style="margin:0in 0in 8pt;line-height:15.3999996185=0273px;font-size:11pt;font-family:Calibri,sans-serif">US Company<=u>

- USVI Source income W2VI ( technically should file a= checking on this)

<=r>
Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue 4th =loor

## =/div> (cont.)

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