Ines Zemelman

A US tax treaty is a bilateral agreement between the US and a foreign country that reduces or eliminates double taxation on cross-border income. The IRS currently lists 68 treaty entries on Table 3, which was last updated...

It is a payer or issuer reporting flag, not a box you complete yourself. In current IRS instructions, the 1099 FATCA filing requirement box is tied to chapter 4 account-reporting rules, which are part of FATCA. ...

Form 8858 is the IRS return that links your foreign entity's books to your US taxes – and missing it can trigger a $10,000 penalty per entity. Following Farhy, section 6038(b) penalties are treated as assessable in the D.C. Circuit – meaning the IRS can collect them administratively – but the issue remains actively litigated...

US dual citizens must file a federal tax return with the IRS each year if their gross worldwide income meets the filing threshold for their filing status and age, or if another filing trigger applies, regardless of their country...

Citizenship and tax residency are not the same thing – and for many people, that gap comes as a surprise. A US citizen living abroad is still generally inside the US tax system, while a ...

Life on the move has its perks – new cities, fresh Wi‑Fi, and maybe even beachside Zoom calls. But there’s one thing digital nomads can’t outrun: taxes. Whether you're freelancing from Lisbon or managing remote teams in Chiang Mai, understanding digital nomad taxes is essential to avoid surprises from the IRS or foreign tax offices....