Ines Zemelman

If you can move money out of a foreign bank account, the US government may treat you as a filer even if none of the money is yours. That is the core of the ...

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A PFIC annual information statement is a document issued by a foreign fund to its US shareholders that provides the data required to make or maintain a Qualified Electing Fund election on IRS Form 8621. Without this statement, a US investor...

Assurance Vie can work well in France, but US expats need a second tax lens. French income-tax treatment improves after eight years, FBAR review can start once foreign accounts exceed $10,000 in aggregate, and French wit...

An ITIN expires after 3 consecutive years of non-use on a US federal tax return, or earlier if its middle digits fall in the ranges the IRS phased out between 2016 and 2020. ITIN renewal requires ...

The chances of getting audited by IRS examination teams depend more on the return’s facts than on where you live. A US expat with wages that match information returns and complete foreign-account reporting presents...