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Ines Zemelman
Articles
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...
Dual citizenship taxes: US tax rules for dual citizens
Holding two passports does not remove US filing duties. As a US citizen, you...
How to get an ITIN for non-residents: complete 2026 guide
An ITIN is a 9-digit tax processing number issued by the IRS to individuals who have a US tax filing or payment obligation but are not eligible for a Social Security Number. ...
Form 720: Quarterly federal excise tax return guide for 2026
Form 720 is the IRS return for specified federal excise taxes, and most filers submit it four times a year. This guide explains the 720 quarterly federal excise tax return for 2025 liabilities filed in 2026. The June 2026 IRS Form 720 instructions<...