Ines Zemelman

For the 2025 tax year, qualified education expenses depend on the benefit claimed. AOTC and LLC use credit rules, while 529 plans and the $2,500 student loan interest deduction use different tests. Certain foreign schools qualify only if they are eligible educational institutions. The ...

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 withdrawal rules shift around the €150,000 premium threshold. US reporting may also reach Form 8938 and sometimes Form 8621.</...

For the 2025 tax year filed in 2026, federal treatment turns on the date of the divorce or separation instrument. Agreements executed after December 31, 2018 use the newer rule, while qualifying older agreements can still follow the pre-2019 rule. For US citizens and resident aliens abroad, living overseas does not replace this federal ...

Under IRC Section 1446, a US partnership that has foreign partners must withhold and pay tax on each foreign partner’s allocable share of effectively connected taxable income each year. IRC 1446 has two main pillars. Section 1446(a) requires a US partnership to withhold tax on income it earns that is effectively c...

Viele Amerikaner, die in Deutschland leben, stellen Jahre später fest, dass von ihnen immer noch erwartet wird, US-Steuererklärungen abzugeben, ausländische Bankkonten zu melden und die internationalen Meld...

An IRS streamlined installment agreement lets eligible taxpayers pay a 2025 tax-year balance over time instead of paying the full amount in 2026. For individuals, the key current Simple Payment Plan threshold is $50,000 ...