Ines Zemelman

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

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. ...

Assurance Vie for US expats: French tax 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 8 years, FBAR review can start once foreign accounts exceed $10,000 in aggregate, and French withdra...

Dual citizenship taxes: Complete guide for US expats (2026)

US dual citizens must file a federal tax return with the IRS each year if their gross worldwide income meets the filing threshold for their filing status and age, or if another filing trigger applies, regardless of their country...

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 people, that gap comes as a surprise. A US citizen living abroad is still generally inside the US tax system, while a ...

Digital nomad taxes: What US citizens working abroad need to know (2026)

Life on the move has its perks – new cities, fresh Wi‑Fi, and maybe even beachside Zoom calls. But there’s one thing digital nomads can’t outrun: taxes. Whether you're freelancing from Lisbon or managing remote teams in Chiang Mai, understanding digital nomad taxes is essential to avoid surprises from the IRS or foreign tax offices....

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