Ines Zemelman
Articles
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 Form W-7 filed on paper, with IRS processing of about 7 ...
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 Social Security portion capped at the annual wage base. FEIE and the Foreign Tax Credit are separate ways to reduce f...
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 c...
PFIC explained: What is a PFIC, form 8621 reporting requirements & US tax rules
Passive foreign investment companies (PFICs) are foreign corporations subject to complex US tax rules that can lead to high tax rates, interest charges, and strict reporting obligations. US investors holding shares in fo...
US tax treaties: complete guide for expats (2026)
A US tax treaty is a bilateral agreement between the US and a foreign country that reduces or eliminates double taxation on cross-border income. The IRS currently lists 68 treaty entries on Table 3, which was last updated...
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 FATCA. ...