Andrew Coleman
Articles
アメリカの税金：規則、税率、および国際租税条約
アメリカの税制を理解することは、米国市民やグリーンカード保有者にとって非常に重要です。たとえ海外に長く居住していても、アメリカでは独自の税制が適用され、全世界所得課税の対象となる場合があります。 本ガイドでは、アメリカの税制度について体系的に解説し、以下のポイントを詳しく説明します： 誰がアメリカで納税義務を負うのかどのような税金の種類があるのか 現行の税率や控除の内容 アメリカの確定申告の方法と提出時期 国際租税条約によるアメリカ国外在住者の二重課税回避の仕組み 誰がアメリカで税金を支払う必要があるのか？ ...
How to renounce US citizenship: process, costs, and exit tax
Deciding to renounce American citizenship is more than signing a set of forms – it's a legally irreversible act that permanently ends your US nationality and your passport rights, but it does not automatically eliminate past US tax obligations or future filing requirements related to US-source income. The process begins at a <...
What is IRS Form 4852? How to use a substitute for Form W-2 or 1099-R
IRS form 4852 at a glance Form 4852 is a substitute for Form W-2, Form W-2c, or Form 1099-R when the original or corrected form is missing or wrong. You should first try to get the form from your employer or payer. If you still do not have it by the end of February, the IRS says you may contact the...
Impuestos en Estados Unidos: tipos, escalas, cómo calcularlos y pagarlos en 2026
¿Tienes ingresos, propiedades o intereses en EE.UU.? ¿Planeas mudarte o ya vives allí y quieres entender cómo funcionan los impuestos en Estados Unidos? El sistema fiscal estadounidense puede parecer complejo, especialmente si no estás familiarizado con sus reglas o si tienes ingresos internacionales. ...
Taxes for green card holders 2026: Do green card holders pay taxes on foreign income?
If you're a green card holder living outside the United States, your tax obligations don’t stop when you move abroad. Even while earning income overseas, the IRS taxes green card holders. For example, when filing in 2026, you'll report income earned in 2025, just as if you were still in the United States. ...
Why is my tax refund delayed? Common reasons for IRS tax refund delay & how to fix it
Most refunds are issued in fewer than 21 days, but tax refund delays can happen when the IRS needs corrections, extra review, identity verification, or when PATH Act rules apply to certain credits. The IRS opened the 2026 filing season on January ...