Ines Zemelman

An ITIN expires after 3 consecutive years of non-use on a US federal tax return, or earlier if its middle digits fall in the ranges the IRS phased out between 2016 and 2020. ITIN renewal requires ...

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...

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 an...

A US tax treaty is a bilateral agreement between the US and a foreign country that reduces or eliminates double taxation on cross-border income. The IRS currently lists ...

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 ...

An urgent IRS-looking email, letter, text, or call is not automatically real just because it uses the IRS logo, a payment deadline, or a tax year such as 2025. In 2026, the IRS says ...