Ines Zemelman
- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
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...
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...
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 ...
Dual citizenship taxes: Complete guide for US expats (2026)
In 2025, dual citizenship taxes sound big and scary, but the idea is simple. This guide shows how the rules work and how life with two passports affects your money in a clear, easy way. US dual citizen taxes follow one basic rule: the US asks you to report your income each year, even when you live in another country. Most people do not ...
Form 8858 and Foreign Disregarded Entities: a complete guide
Few things sting more than a $10,000 fine for a simple oversight. That’s what many Americans with overseas businesses face when Form 8858 goes unfiled. This form links your foreign entity’s books to your US taxes and keeps your international tax compliance airtight. With 2025 now bringing section 987 rule changes for tax years startin...