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How does one report capital gains generated in Costa Rica after the sale of property if you are a U.S. citizen. I’ve been told a separate form–5471– is also required if you own shares in a foreign country as is the case when you own a S.A. Whether you own property as an individual or through an S.A. and subsequently incur a capital gain I think the tax liability in the U.S. is the same. Even the CPA’s here in U.S. don’t seem to know for sure.
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