- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
Resident citizens vs non-resident citizens vs residents for tax purposes: US tax residency status explained
Citizenship and tax residency are not the same thing – and for many pe...
What does the "FATCA Filing Requirement" box on Form 1099 mean?
It is a payer or issuer reporting flag, not a box you complete yourself. In current IRS instructions, the 1099 FATCA filing requirement box is tied to chapter 4 account-reporting rules, which are part of ...
FBAR signature authority: What US persons must know in 2026
If you can move money out of a foreign bank account, the US government may treat you as a filer even if none of the money is yours. That is the core of the ...
IRS currency exchange rates: how to use IRS yearly average currency exchange rates for your US tax return
The IRS does not publish a single official exchange rate. Instead, it accepts any posted exchange rate that is used consistently. For most expats converting a foreign salary or pension to USD on Form 1040, the IRS yearly average currency exchange rates table on irs.gov is the most widely accepted source. For most expat...
Foreign tax credit limitation: how the limit works and how to calculate it in 2026
The foreign tax credit limitation caps the US tax credit you can claim for foreign taxes paid to the amount of US tax attributable to your foreign-source income. The limitation is calculated separately for each category of income under IRC Section 904, using ...