2026-09

Money

Protect Yourself From Tax Identity Theft: SSN Leaks, Fake Returns, IRS Online Accounts, IP PINs, and How to Share Them With Your Tax Preparer

If you live in the United States, you use your Social Security Number, or SSN, in many parts of everyday life.You may ne...
Money

Didn’t Know Your Japanese Mutual Fund Was a PFIC? A New IRS Ruling Shows Retroactive QEF Relief May Be Possible

For Japanese residents in the United States, one of the most intimidating U.S. tax topics is the PFIC.PFIC stands for Pa...
Money

Section 174A Brings Back Immediate Deductions for U.S. R&D — But Is R&D Performed in Japan Still Amortized Over 15 Years?

The IRS has issued Rev. Proc. 2026-32.This is a highly technical Revenue Procedure, so it is unlikely to attract much at...
Miscellaneous

Trees of the Month (September 2026)

PrefaceSeptember is here. How is everyone doing?In the United States, Labor Day always seems to mark the unofficial end ...