- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
BEAT tax: What is the base erosion and anti-abuse tax in 2026?
The BEAT tax – formally the base erosion and anti-abuse tax – is a US corporate minimum tax that targets large C corporations making deductible payments to foreign related parties. It applies only to corporations with average annual gross receipts of $500 million or more over the prior three tax years, so most small and mid-...
Dual citizenship taxes: US tax rules for dual citizens
Holding two passports does not remove US filing duties. As a US citizen, you generally file Form 1040 every year on worldwide income, whatever the second country. Most dual citizens avoid double taxation on income through the ...
Form 8960: Understanding the Net Investment Income Tax
Form 8960 is the IRS tax form used to calculate the 3.8% Net Investment Income Tax (NIIT) for individuals, estates, and trusts with investment income above fixed income thresholds. For the 2025 tax year filed in 2026, the individual thresholds remain $200,000 for single and head of household filers, $250,000 for married filing jointly, and $125,0...
MAGI explained: What modified adjusted gross income means and how to calculate it
Modified adjusted gross income, or MAGI, can decide whether a US taxpayer qualifies for a Roth IRA contribution, a Traditional IRA deduction, Premium Tax Credit, Medicare premium tier, or the 3.8% Net Investment Income Tax...
How to file a tax extension from the US or abroad in 2026
A federal tax extension gives most taxpayers until October 15, 2026, to file a 2025 federal income tax return. It does not extend the normal payment deadline, which was April 15, 2026, for most taxpayers. Qualifying US expats automatically had until June 15, 2026, then could file Form 4868 by June 15 to reach October 15. A tax extension...
Can expats claim the Child Tax Credit? 2026 rules for Americans abroad
Yes. A US citizen or green card holder living abroad can claim the credit for tax year 2025, filed in 2026, provided each qualifying child holds a valid SSN and the family meets the standard income and dependency tests. The Child Tax Credit for expats works almost identically to the version available to families inside ...