- US income taxation
- Financial services
- International tax strategy
- Bachelor of Science in Accounting, State University of New York Binghamton
Articles
Form 8288-B: How to apply for a FIRPTA withholding certificate in 2026
IRS Form 8288-B is an application for a withholding certificate that allows a foreign seller of US real property to reduce or eliminate the FIRPTA withholding amount before closing. Here is the problem it solves. Under FIRPTA, the buyer must withhold a percentage of the gross sales price – not the gain – and remit it to the ...
AMT and foreign tax credit: what US expats must know in 2026
The foreign tax credit can offset AMT liability, but a separate AMT-specific FTC calculation applies under IRC Section 59, limiting the credit based on your alternative minimum taxable income rather than your regular taxable income. The AMT and foreign tax credit interact through a parallel calculation system. ...
Green card holder back taxes: how to fix unpaid taxes and missed filings
If a green card holder stopped filing US taxes, the problem usually is not limited to one late Form 1040. You may also need to catch up on foreign account reporting, such as FBARs and Form 8938, for the 2025 tax year and...
How non-US residents can form an LLC in the US
Non-US residents can form a US LLC without a US visa or green card. The LLC still needs state formation, a registered agent, and often an EIN, while banking and federal tax filings depend on the owner, activity, and tax classification. The IRS treats an LLC according to its number of members and any tax election, not simply because it w...
FATCA letter from your foreign bank: What it means and what to do next
Getting a FATCA letter from your bank can feel alarming. It shouldn't. The letter usually means the bank flagged a possible US tax connection and needs documentation – typically a self-certification, a W-9, or ...