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To Include or Not to Include Your Foreign Spouse’s Income on Your US Expat Tax Return

Living overseas and married to a non-resident alien spouse (that is, not a US Citizen or Green Card Holder), you can choose to file jointly and add your spouse's income but there are situations, however, when it doesn’t behoove either o...

Market-based sourcing for individual filers

Market-based sourcing has become a significant tax issue for individual filers, particularly those providing services across state lines. States like New York and California have implemented rules that source income to their jurisdiction based on where the "benefit" of a service is received rather than where the service is per...

Do churches pay taxes? [Understanding the nuances of church tax exemption]

In the United States, the phrase "do churches pay taxes?" often sparks curiosity, debate, and sometimes even confusion. While the short answer is generally "no," the topic is far more complex than it appears. From federal income tax exemptions to property taxes and ...

Taxes in retirement: a CPA's guide to keeping Uncle Sam at bay

Retirement – it's the time to kick back, relax, and enjoy the fruits of your labor. But, just when you thought you were done with your W-2s and quarterly tax payments, taxes in retirement pop up like that unexpected plot twist in your favorite my...

Inherited IRA distribution rules [spouse and non-spouse beneficiaries’ guide]

Understanding the rules surrounding Inherited Individual Retirement Accounts (IRAs) can be a daunting task. These rules are complex and depend on several factors, including the type of IRA, the date of the original owner's death, and the beneficiary's relationship to the original owner. NOTE! In July 2024, the IRS fina...

Moving expenses tax deduction: a primer

Disclaimer This article is for informational purposes only and does not constitute legal or tax advice. Always consult with a tax professional for your specific circumstances. ...