Ines Zemelman
- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
Qualified education expenses: What you can (and can’t) claim on your taxes
Higher education is expensive – but the IRS offers tax breaks to help offset the cost. The key to maximizing your tax savings? – Understanding qualified education expenses (QEE). Not all education expenses qualify for tax benefits, and using them incorrectly could lead to missed savings or ...
How much do you have to make to file taxes?
Determining whether you need to file a tax return in 2026 comes down to age, filing status, and how your earnings line up with the current filing threshold set for 2025 income. Salaries, freelance projects, investment payouts, and even income earned abroad all play a role, and this guide breaks it down in a way that feels clear and easy from the ...
Taxation of foreign dividends: How to report US tax, withholding, and foreign tax credits
The taxation of foreign dividends can be complex for US taxpayers, especially expats who invest globally. Tax obligations and withholding requirements vary, but proper reporting helps you avoid double taxation and stay compliant. What you'll learn: How qualified vs. ordinary dividends affect your t...
Foreign inheritance tax: US reporting requirements (2026)
The United States does not impose federal income tax on foreign inheritance received by US citizens or residents. In simple terms, money or property received from abroad is usually not taxed when it comes in. However, foreign inheritances over $100,000 must be reported to the IRS using Form 3520, and any income earned from inherited assets is tax...
How to file a tax extension in 2026
Filing a tax extension gives you until October 15, 2026, to submit your federal tax return instead of the April 15 deadline. The extension is automatic, free to file, and approved instantly using IRS Form 4868. File online in 5 minutes through IRS Free File or mail a paper form. Important: An extension to file is not an...
PFIC explained: What it is and how it affects US taxpayers
Today, many foreign investment vehicles can be classified as PFICs, including certain foreign mutual funds, index funds, ETFs, and investment structures held through foreign pension arrangements. Passive foreign investment company (PFICs) are foreign investment vehicles subject to complex US tax rules that often lead to high tax r...