This Issue

Tax Compliance for Refugees

How can immigrants navigate one of the world’s most complex tax codes?

This Issue

Preparation

Debt Basis: Is it what you think it is?

This Issue

Tax Court

Can late-filed collection due process requests be honored?

This Issue

2024 Call for Articles

EA Journal is accepting articles on a variety of topics.

Feature Article

The Creditability of Contemporaneously Paid Foreign Taxes

Taxpayers earning foreign source income can satisfy their foreign tax liabilities in one of several different ways depending on the character of the income earned, the taxpayer’s level of foreign activity... Anthony (“Tony”) Malick, EA

Spring 2024, Feature Article, Revenue Ruling 70-425, §901, income, Rev. Rul. 59-101, foreign, Rev. Rul. 74-373, international, Form 1116, Publication 514, §901(a), Revenue Ruling 71-517, Rev. Rul. 57-516

Feature Article

Tax Compliance for Refugees

“Give me your tired, your poor, your huddled masses yearning to breathe free…” – Emma Lazarus All... Mary Beth Lougen, EA, USTCP

Spring 2024, Feature Article, earned income tax credit, international information returns, green card, EITC, humanitarian, child tax credit, §6013(g), visa, Economic Impact Payment, §6013(h), employment authorization document, Form 8858, §6428B, EAD, Form 8938, §6428, foreign, §7701(b), Form 5471, §7701(b)(1)(A), immigrants, Form 8865, Form 8621, FBAR, Form 3520, refugees, COVID-19, Form 3520-A, asylees, Form 114, nonresident alien, permanent resident

Feature Article

The Best (and Worst) Countries for Crypto Taxes in 2023

Cryptocurrency (crypto) has taken the world by storm, revolutionizing the way we perceive and use money. With this digital and financial revolution, the issue of crypto taxes has become a major concern for... Zac McClure and Tynisa (Ty) Gaines, EA (She/Her)

Spring 2024, Feature Article, international, capital gains, country, cryptocurrency, crypto, bitcoin