Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
Three separate rules: the 1% remittance tax (cash and money orders only; §4475 regulations still proposed, not final as of October 21, 2026), the $19,000 per-recipient gift exclusion and Form 709, and Form 3520 for gifts over $100,000 you receive. A PERM suspension does not change your tax residency.
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Proposed Treasury/IRS rules (REG-101576-26, not final as of October 19, 2026) would limit the premium tax credit from 2027 to citizens, nationals and certain lawfully present noncitizens, and excess APTC must be repaid in full from tax year 2026. A self-check before open enrollment starts on November 1, 2026.
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Articles are general information, not tax or legal advice for your specific situation.
