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Digital Disembarkation Card for Foreign Nationals: 72-hour Submission

India now requires foreign nationals, including OCIs, to submit an e-Arrival Card before arrival. File online up to 72 hours…

Minor Typo in Your Passport File Number: Renewal, Visa, and OCI

A single incorrect digit in the previous passport file number can cause manual review, delays, and downstream visa or OCI…

B1/B2 Visa Denied in Seconds: Indian Tech Lead Faces 214(b) Dilemma

A New Delhi B1/B2 interview ended in a Section 214(b) denial in under a minute despite strong professional ties and…

FBAR Filing Essentials: Form 114 Due April 15 with 6-Month Extension

U.S. persons with foreign accounts over $10,000 must file FBAR (FinCEN Form 114). For 2025 (2024 accounts) the deadline is…

FATCA Essentials: Form 8938 thresholds and foreign asset reporting

IRS deadlines require FFIs to certify FATCA compliance by July 1, 2025 for the 2024 period. Taxpayers must use Schedule…

Nonresident Filing Status for 1040-NR: Single, MFS, QSS

Nonresident aliens filing Form 1040-NR cannot file jointly or as head of household; they must use Single, MFS, or QSS.…

TCJA Exemptions Repealed: Personal Exemptions Non-Deductible by 2025

The TCJA removed personal exemptions in 2018 and raised the standard deduction; 2025 legislation aims to make that repeal permanent.…

Understanding FBAR Definitions: Financial Accounts, Interests, and Rules

U.S. persons must report foreign financial accounts on FinCEN Form 114 if they have financial interest or signature authority. Determine…