Ines Zemelman
Articles
PFIC explained: What is a PFIC, form 8621 reporting requirements & US tax rules
Passive foreign investment companies (PFICs) are foreign corporations subject to complex US tax rules that can lead to high tax rates, interest charges, and strict reporting obligations. US investors holding shares in fo...
Do you pay US tax on foreign lottery winnings? Tax on casino and gambling winnings in the US
US citizens and green card holders generally report worldwide gambling and lottery winnings on the US return, including prizes won abroad. Foreign nationals are generally taxed by the US only on US-source winnings, with a...
Dual citizenship taxes: US tax rules for dual citizens
Holding two passports does not remove US filing duties. As a US citizen, you...
Foreign inheritance tax: US reporting requirements (2026)
Do you pay tax on inheritance from overseas? No federal income tax on the inhe...
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 ex...
IRS removes Delinquent FBAR Submission Procedures: what late FBAR filers need to know
On June 30/July 1, 2026, the IRS quietly removed the Delinquent ...