Income Tax Consequences of Expatriation

Income Tax Consequences of Expatriation

In this down economy, many companies are laying off employees. While this could be deeply troubling for those who get laid off, imagine if you were also subject to a huge income tax penalty as a result. This could be happening to you now if you are a permanent resident alien who decides to leave […]

Is there a Federal Inheritance Tax?

Federal Inheritance Tax

It’s true. Most people think that the United States only has a federal estate tax (and yes, I know that technically there is no federal estate tax for 2010). However, the United States also has an inheritance tax that taxes certain inheritances that are received by United States citizens and permanent resident aliens if the […]

Estate tax liability for Non-Citizen Non-Residents of America

Estate tax liability for Non-Citizen Non-Residents of America

In this real estate market, some foreign investors may be tempted to buy property in the United States on the cheap. Overall, this may be a good idea, but I wish to caution you about one potential tax trap: When a person who owns property in America dies, and that person is not a citizen […]