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Portability of DSUE: Essentials of the Deceased Spousal Election
Survivors can use DSUE only if the spouse died on/after Jan 1, 2011, was a U.S. citizen/resident, and the executor…
Estate Tax Form 706: 2024 Exclusion, Credit, and Rates
Estates for 2024 deaths must file Form 706 if taxable estate plus lifetime taxable gifts exceed $13,610,000. Filing is also…
Aadhaar Not Proof of Birth, Residence, or Citizenship, CEC Says
The Election Commission clarified on Oct 6, 2025 that Aadhaar only proves identity and cannot establish birth, residence, or citizenship…
Top 10 U.S. Visa Mistakes and Clear Fixes to Avoid Delays
Top visa denial causes are incorrect DS-160/DS-260 entries, fraudulent documents, weak ties, poor financial proof, and bad interviews. Consistency across…
Understanding IRS Refund Claims: Deadlines, Extensions, and 1040-X
Refund claims must be filed by the later of three years from filing or two years from payment. Early returns…
Joint and Several Liability: Relief Options for Married Taxpayers
Filing jointly creates full shared liability. Use Form 8857 for tax understating issues (innocent, separated, equitable relief). Use Form 8379…
Overpayment Decisions: Apply to Next Year or Request a Refund
Overpayments can be applied to next year, refunded, or split; attach Form 8888 to divide refunds or buy up to…
IRS Payment Plans: Short-Term Relief and Installment Options
IRS payment plans include short-term (180 days, no user fee) and long-term installment agreements (monthly payments). Streamlined plans apply up…