Evelyn Fernandez, CPA, MST
PRINCIPAL — TAX
Evelyn Fernandez is a Tax Principal at KROST. She has been in the public accounting profession for over 15 years. Her areas of expertise include tax planning and compliance for high-net-worth individuals, international entities and individuals, multi-state taxation, partnerships, S corporations, trusts, nonprofit organizations, and entertainment businesses.
Evelyn has extensive experience in working with clients and their attorneys in participating in the Federal offshore voluntary disclosure initiative programs (OVDI). Her experience includes Foreign Bank and Financial Account reporting, foreign trusts, controlled foreign corporations, and passive foreign investment companies.
Prior to joining KROST, she was working for a mid-size firm in Miami, Florida.
Professional Experience
- KROST, Principal
- KROST, Tax Director
- KROST, Senior Tax Manager
- Morrison, Brown, Argiz & Farra, LLP, Tax Manager
- Deloitte Tax LLC, Tax Staff
Education
- Masters in Taxation, Golden Gate University
- Bachelor of Science in Accountancy & Finance, California State University, Northridge
Professional Affiliations
- Member of American Institute of Certified Public Accountants (AICPA)
- Member of California Society of Certified Public Accountants (CalCPA)
- Member of Toastmasters International
Extracurricular Activities
Evelyn is a passionate long-distance runner participating in multiple marathon events on a yearly basis. She also does CrossFit and participates in various obstacle and mud races like Muddy Buddy, Tarzan’s Cup, and Merrell Obstacle Run.
Certificates
- AICPA & CIMA U.S. International Tax: Advanced Issues
- AICPA & CIMA U.S. International Tax: Inbound and Outbound Transactions
- AICPA & CIMA U.S. International Tax: Core Concepts
Evelyn's Thought Leadership

FinCEN Beneficial Ownership Information Reporting Rule
August 15, 2023Starting January 1, 2024, business owners will face additional reporting requirements enforced by the Financial Crimes Enforcement

Foreign Earned Income Exclusion (Form 2555)
September 27, 2022The US tax system requires all its citizens and permanent residents to file tax returns based on

Foreign Nationals in the US Are Now Subject to US Income Taxes
July 19, 2022Foreign nationals in the US: Do you have a federal income tax filing obligation? Now that you

KROST Welcomes New Principal – Evelyn Fernandez
August 17, 2021Los Angeles-based CPA Firm, KROST CPAs and Consultants, welcomes Evelyn Fernandez, CPA, MST, as a new Principal.

Changes in Reporting Requirements for Foreign-Owned Domestic Disregarded Entities
March 22, 2021Foreign-owned domestic disregarded entities have not had filing requirements in the past unless an election was made

Expatriation Exit Tax
February 24, 2021US citizens living abroad and foreign nationals residing in the US are renouncing their citizenship in a

Is the GILTI High Tax Exception a Benefit for Controlled Foreign Corporations?
February 23, 2021Navigating the ins and outs of US taxes as a US shareholder of a controlled foreign corporation

Foreign-Derived Intangible Income (FDII) Can Increase Cash Flow for Manufacturing Companies and Distributors with Global Operations
September 10, 2020This is a preview of one of the articles in the new KROST Quarterly Manufacturing Issue, titled

Tax Breaks for US Citizens Living Abroad
August 18, 2020More and more US citizens are moving abroad for various reasons. The move could be work-related, family-related,

KROST Quarterly Magazine: The Manufacturing Issue is Now Available!
July 28, 2020We are happy to announce the release of our newest quarterly magazine! The Manufacturing Issue highlights some