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Articles

Form 8814: Parent's election to report child's interest and dividends

Form 8814 allows parents to report a child's investment income on their own tax return instead of filing a separate return for the child. This election is generally available when the child is otherwise required to f...

Foreign Investment Tax for US expats: Rules, forms, and reporting

US taxpayers generally pay US tax on foreign investment income for the 2025 tax year, even when the account is outside the United States. A foreign country may also withhold or assess tax on dividends, interest, or gains. The foreign tax credit can reduce double taxation when the foreign tax qualifies. Ext...

O-1 visa tax filing requirements: 1040 vs 1040-NR, payroll taxes, and worldwide income

O-1 visa tax obligations depend on tax residency status, not the visa itself. The IRS uses tax-residency rules to decide whether an O-1 holder is taxed as a nonresident alien or resident...

ESPP double tax: How to avoid getting double-taxed on employee stock purchase plan shares

At a glance: What it means: ESPP double taxation means the same economic gain from your employee stock purchase plan can end up taxed twice on your return – once as compensation income and again as capital gain. <...