Compliance Issues Elections Forms and Filings Immigration

6013(g) Election – Treating a Foreign Spouse as a U.S. Resident

In situations where a U.S. resident is married to a nonresident, an election can be made under IRC § 6013(g) to treat that nonresident spouse as a resident alien for…

Compliance Issues Immigration

Failure to Pay Taxes Could Mean Passport Revocation or Denial

On December 4, 2015, the Fixing America’s Surface Transportation Act (“FAST Act”) was signed into law, which granted the IRS the power to revoke passports.  Under the FAST Act, the…

Brazil Immigration

Brazilians Flock to Miami to Bear their Children

There has been an influx of affluent Brazilian families coming to Miami to bear their children due to the deep recession, swelling unemployment and crime rising in Brazil, and the…