Ines Zemelman

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...

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...

Viele Amerikaner, die in Deutschland leben, stellen Jahre später fest, dass von ihnen immer noch erwartet wird, US-Steuererklärungen abzugeben, ausländische Bankkonten zu melden und die internationalen Meld...

An IRS streamlined installment agreement lets eligible taxpayers pay a 2025 tax-year balance over time instead of paying the full amount in 2026. For individuals, the key current Simple Payment Plan threshold is $50,000 ...

A country of domicile is the country a person treats as their permanent legal home and intends to return to, even after living elsewhere for years. Your country of domicile is about permanence and intent – not where you happen to be right now. A country of residence is simply where a person currently lives, works, or holds a visa....

If you can move money out of a foreign bank account, the US government may treat you as a filer even if none of the money is yours. That is the core of the FBAR signature authorit...