Ines Zemelman
Articles
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 ...
IRC 951A and NCTI tax: What US expat business owners must know in 2026
If you own part of a foreign company, the US may tax you on that company's profits even if it never pays you a dividend. IRC 951A is the rule that makes this happen, and understanding it is the single most important step an expat business owner can take to avoid unexpected tax bills and penalties. This guide explains how the IRC 951...