Ines Zemelman
Articles
Dual citizenship taxes: US tax rules for dual citizens
Holding two passports does not remove US filing duties. As a US citizen, you...
Foreign inheritance tax: US reporting requirements (2026)
Do you pay tax on inheritance from overseas? No federal income tax on the inhe...
How to file a tax extension from the US or abroad in 2026
A federal tax extension gives most taxpayers until October 15, 2026, to file a 2025 federal income tax return. It does not extend the normal payment deadline, which was April 15, 2026, for most taxpayers. Qualifying US ex...
IRS removes Delinquent FBAR Submission Procedures: what late FBAR filers need to know
On June 30/July 1, 2026, the IRS quietly removed the Delinquent ...
IRC 951A and NCTI tax: What US expat business owners must know in 2026
If you own part of a foreign company, the US may tax you on that company's profits even if it never pays you a dividend. IRC 951A is the rule that makes this happen, and understanding it is the single most important step an expat business owner can take to avoid unexpected tax bills and penalties. This guide explains how the IRC 951...
Qualified education expenses: what counts and how to claim it
For the 2025 tax year, qualified education expenses depend on the benefit claimed. AOTC and LLC use credit rules, while 529 plans and the $2,500 student loan interest deduction use different tests. Certain foreign schools qualify only if they are eligible educational institutions. The ...