WEBINAR – Remote Work, Global Teams & U.S. Tax: What Every CPA and EA Needs to Know

Some exciting news. I am presenting a webinar on Monday, July 28 2025. 2 IRS CPE credits. 12:00 PM ET | 11:00 AM CT | 09:00 AM PT 90 MINUTES Hope to see you there. Please share with your colleagues and friends who may have interest in this topic. REGISTER AT THE LINK: https://educatorprime.com/product/remote-work-global-teams-u-s-tax-what-every-cpa-and-ea-needs-to-know WEBINAR … Continue reading WEBINAR – Remote Work, Global Teams & U.S. Tax: What Every CPA and EA Needs to Know →

New Self-Employment Tax Risks For U.S. Investors In Global Funds

The U.S. Tax Court decided Soroban Capital Partners LP v. Commissioner (T.C. Memo 2025-52) in May 2025 leaving financial, tax and legal advisors concerned. The court upended assumptions about the self-employment tax exemption for limited partners in hedge funds, and by analogy to venture capital, and private equity partnerships both in the U.S. and abroad. U.S. … Continue reading New Self-Employment Tax Risks For U.S. Investors In Global Funds →

American Taxpayer Abroad: U.S. Social Security, What You Need To Know

The world of work has changed dramatically. No longer confined to an office in a fixed location, people are working from many different locales and exploring varied work lifestyles. The possibilities are vast - working in foreign countries, living as a digital nomad, owning one’s own company abroad, are but a few. If you are an … Continue reading American Taxpayer Abroad: U.S. Social Security, What You Need To Know →

Moving Overseas? 6 U.S. Tax Tips For Expats And Digital Nomads

Imagine the freedom of working from anywhere in the world, with just an internet connection and a trusty laptop. For many Americans, this dream is becoming a reality as the allure of lower taxes, improved quality of life, and better weather beckons. Before embarking on a global adventure, it's essential to understand the intricate U.S. … Continue reading Moving Overseas? 6 U.S. Tax Tips For Expats And Digital Nomads →

Understanding Self-Employment Tax: The American Abroad

US Social Security and Medicare taxes continue to apply to “wages” for services performed as an employee working outside of the United States if you are working for an “American employer”. Many Americans abroad are employees of a foreign employer and I will write a separate blog post about their situation. Many Americans abroad are self-employed … Continue reading Understanding Self-Employment Tax: The American Abroad →

All You Need to Know about the 3.8% Medicare / Net Investment Income Tax & how Pres. Biden Will Expand Who Pays It

Under current law, limited partners who materially participate in a partnership's business are not subject to self-employment tax. Members of an S corporation who materially participate in the S corporation's business are subject to self-employment tax only on "reasonable compensation" received in their capacity as an “employee”. These individuals are also exempt from the 3.8% … Continue reading All You Need to Know about the 3.8% Medicare / Net Investment Income Tax & how Pres. Biden Will Expand Who Pays It →