Ines Zemelman
- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
Assurance Vie taxation for US expats: French 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 eight years, FBAR review can start once foreign accounts exceed $10,000 in aggregate, and French withdrawal rules shift around the €150,000 premium threshold. US reporting may also reach Form 8938 and sometimes Form 8621.</...
Who gets audited by the IRS the most? Chances of being audited by the IRS in 2026
The chances of getting audited by IRS examination teams depend more on the return’s facts than on where you live. A US expat with wages that match information returns and complete foreign-account reporting presents a different profile from a business owner with several entities, digital-asset sales, foreign accounts, and large itemized dedu...
Form 8858 guide: foreign disregarded entity filing rules
Certain US persons must file Form 8858 for each reportable foreign disregarded entity or foreign branch they own or operate. Missing required Section 6038 information can start with a $10,000 penalty per form per year and lead to continuation penalties after an IRS notice. These 3 quick takeaways cover the core filing rule for the 2025 ...
Is alimony taxable for US expats? Federal rules explained
For the 2025 tax year filed in 2026, federal treatment turns on the date of the divorce or separation instrument. Agreements executed after December 31, 2018 use the newer rule, while qualifying older agreements can still follow the pre-2019 rule. For US citizens and resident aliens abroad, living overseas does not replace this federal ...
Digital nomad taxes: what US citizens working abroad need to know (2026)
US citizens and green card holders owe federal income tax on worldwide income regardless of where they live or work. That includes freelance payments from foreign clients, remote salaries from US employers, and any other earned income you receive while hopping between countries. Digital nomad taxes follow the same citizenship-based rule...
IRC Section 1446: A complete guide to partnership withholding tax for foreign partners
Under IRC Section 1446, a US partnership that has foreign partners must withhold and pay tax on each foreign partner’s allocable share of effectively connected taxable income each year. IRC 1446 has two main pillars. Section 1446(a) requires a US partnership to withhold tax on income it earns that is effectively c...