- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
Resident citizens vs non-resident citizens vs residents for tax purposes: US tax residency status explained
Citizenship and tax residency are not the same thing – and for many pe...
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<...
How to file taxes as an independent contractor living abroad
US contractors abroad still owe US tax on worldwide income. The core math: report net business income on Form 1040, calculate self-employment tax on Schedule SE. The 15.3% rate applies to 92.35% of net earnings, with the ...