- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
PFIC annual information statement: Requirements, examples, and what US expats need to know in 2026
A PFIC annual information statement is a document issued by a foreign fund to its US shareholders that provides the data required to make or maintain a Qualified Electing Fund election on IRS Form 8621. Without this statement, a US investor...
Assurance Vie taxation for US expats: French benefits and US reporting rules
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 wit...
ITIN renewal guide 2026: Expiration rules, status check, and renewal steps
An ITIN expires after 3 consecutive years of non-use on a US federal tax return, or earlier if its middle digits fall in the ranges the IRS phased out between 2016 and 2020. ITIN renewal requires ...
How to file taxes as an independent contractor living abroad
US contractors abroad still owe US tax on worldwide income. The core math: report net business income on Form 1040, calculate self-employment tax on Schedule SE. The 15.3% rate applies to 92.35% of net earnings, with the...
Who gets audited by the IRS the most? Chances of being audited by the IRS in 2026
The chances of getting audited by IRS examination teams depend more on the return’s facts than on where you live. A US expat with wages that match information returns and complete foreign-account reporting presents...
Form 8858 guide: foreign disregarded entity filing rules
Certain US persons must file Form 8858 for each reportable foreign disregarded entity or foreign branch they own or operate. Missing required Section 6038 information can start with a $10,000 penalty per form per year an...