- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
Form 8960: Understanding the Net Investment Income Tax
Form 8960 is the IRS tax form used to calculate the 3.8% Net Investment Income Tax (NIIT) for individuals, estates, and trusts with investment income above fixed income thresholds. For the 2025 tax year filed in 2026, the individual thresholds remain $200,000 for single and head of household filers, $250,000 for married filing jointly, and $125,0...
MAGI explained: What modified adjusted gross income means and how to calculate it
Modified adjusted gross income, or MAGI, can decide whether a US taxpayer qualifies for a Roth IRA contribution, a Traditional IRA deduction, Premium Tax Credit, Medicare premium tier, or the 3.8% Net Investment Income Tax...
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 expats automatically had until June 15, 2026, then could file Form 4868 by June 15 to reach October 15. A tax extension...
Can expats claim the Child Tax Credit? 2026 rules for Americans abroad
Yes. A US citizen or green card holder living abroad can claim the credit for tax year 2025, filed in 2026, provided each qualifying child holds a valid SSN and the family meets the standard income and dependency tests. The Child Tax Credit for expats works almost identically to the version available to families inside ...
How much do you have to make to file taxes?
Determining whether you need to file a tax return in 2026 depends on your 2025 gross income, filing status, age, dependency status, and special tax situations. For most non-dependent taxpayers under age 65, the minimum income is $15,750 for single filers, $31,500 for married filing jointly, and $23,625 for head of household. The IRS fil...
Foreign inheritance tax: US reporting requirements (2026)
Do you pay tax on inheritance from overseas? No federal income tax on the in...