- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
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 ...
California nonresident income tax: complete 2026 guide for non-residents
California taxes nonresidents on all income derived from California sources, and the state applies the same graduated rate schedule used for residents – with the top marginal rate reaching 13.3%, the highest of any US state. Nonresidents file Form 540NR for tax year 2025. The following four points summarize how Ca...
QDOT trust (qualified domestic trust): estate planning for a non-citizen spouse
A QDOT trust – short for qualified domestic trust under IRC Section 2056A – is a special irrevocable trust that allows a US citizen spouse to transfer assets to a non-citizen surviving spouse while deferring federal estate tax that would otherwise be due at death. Without a QDOT, the unlimited marital deduct...
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...