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July 19, 2018







June 30, 2018




配偶者: 赴任者と共に米国で滞在しているがSocial Security Number (SSN)が無い場合、または、赴任者と離れて日本に居住しているが所得がない場合。 或いは前年度に納税者が赴任、同年は配偶者のITINを取得しなかったが、2019年納税者が米国に通年滞在している場合は、申請が可能となります。そのようなケースの申請漏れがない...

May 26, 2018



1) 2018年より施行されたトランプ税制改正により、標準控除の金額が各申告身分でほぼ倍増したことがあります。独身の場合2017年6,350ドルから2018年12,000ドル(2019年12,200ドル)、夫婦合算申告で2017年12,700ドルから2018年24,000ドル(2019年24,400ドル)に増加しました。

2) 州税を始めとする支払い税金に対する控除が夫婦合算申告で最大10,000ドル、独身で5,000ド...

April 28, 2018



  • 米国市民、米国居住者、米国のパートナーシップ、米国法人(非居住者は対象外となります。)


  • 米国外で保有する銀行預金、有価証券、投資信託、年金資産、商品先物、オプション口座、現金価値のある保険契約等が含まれます。


  • 所得税申告書と同様4月15日となります(ただし、延長可能)。


  • 過失により報告をしなかった...

March 30, 2018

It’s challenging enough to find the right person to care for your child in the home without having to worry about the tax complications of becoming a household employer. Although the rules have been liberalized in some ways, other requirements are just as stringent as t...

March 17, 2018

Archer Medical Savings Accounts (also called Medical Savings Accounts or MSAs for short) are similar to IRAs. Like IRAs, special rules govern when your money can be withdrawn, for what purpose the funds can be used and the deductibility of contributions.

If you have an M...

March 13, 2018

Roth IRAs are tax-favored accounts to which qualified taxpayers can make after-tax contributions. Contributions to the account can grow tax-free, and neither the contributions nor the earnings on them are subject to tax when a Roth IRA owner receives a qualified distrib...

March 8, 2018

The biggest advantage of a Roth 401(k) is that appreciation on the contributions are never taxed. However, this comes because of the main disadvantage of Roth 401(k)s - contributions are elective contributions under a qualified 401(k) plan that, unlike pre-tax 401(k) el...

March 5, 2018

The Patient Protection and Affordable Care Act (PPACA) imposes an Additional 0.9 Percent Medicare Tax on earned income above specified dollar amounts. The 0.9 percent tax is imposed on individuals and does not apply to corporations, estates, or trusts. The tax on earned...

February 28, 2018


The Tax Cuts and Jobs Act was signed by President Trump on December 22. The Act makes sweeping changes to the U.S. tax code and impacts virtually every taxpayer. Individuals are more impacted by the provisions of the act than any other class of taxpayer. With the reduc...

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