Ines Zemelman

Do you pay tax on inheritance from overseas? No federal income tax on the inhe...

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...

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...

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 ...

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 ...

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...