Kateryna Dzhevaga·IRS CAA · Authorized IRS e-file Provider·Federal practice (all 50 states)·EN · RU · UK
Common questions
Frequently asked questions about US taxes
Short answers to what people ask most — about returns, ITIN, foreign accounts, business and deadlines.
Residency and which form to file
Am I a US tax resident or nonresident?
It's decided not by your visa but by the Substantial Presence Test or a green card. Check it in a minute with the residency calculator.
What's the difference between Form 1040 and 1040-NR?
Residents are taxed on worldwide income and file 1040. Nonresidents are taxed only on US-source income and file 1040-NR.
Do I even need to file a return?
It depends on your status and the type and amount of income. Sometimes a form is required even with no income — for example, F-1/J-1 students (Form 8843). When in doubt, check.
ITIN
What is an ITIN and who needs one?
An ITIN is a taxpayer ID for people who have no SSN but must file a return or be listed on one. More on the ITIN page.
Can I get an ITIN without mailing my original passport?
Yes. As a Certified Acceptance Agent (CAA) I certify your documents — you don't mail your original passport to the IRS. It's all handled remotely.
Can an ITIN expire?
Yes — if an ITIN isn't used on a return for 3 years in a row, it expires and must be renewed before your next filing.
Foreign accounts (FBAR, 8938)
What is FBAR and who must file?
FBAR (FinCEN 114) is filed by anyone whose foreign accounts totaled more than $10,000 at any point in the year. Check yourself with the FBAR calculator.
How is FBAR different from Form 8938?
They're two separate reports with different thresholds and recipients (FinCEN and the IRS). Often you file both. More on the FBAR page.
I never filed FBAR before — what do I do?
Don't panic. The Streamlined program lets you catch up on past years, often with no penalties. It's handled case by case.
Business and entities
Can I open an LLC without a green card or SSN?
Should I choose an LLC, S-Corp or C-Corp?
Deadlines and penalties
What are the main 2026 tax deadlines?
April 15 — Form 1040 and FBAR; June 15 — for those living abroad; October 15 — the extended deadline. All dates are on the 2026 calendar.
What happens if I miss the deadline?
You can file an extension to October 15, but tax owed is still due on time. Late filing/payment triggers penalties and interest — which can often be reduced or removed.
Do I need to pay tax quarterly?
If you have income with no withholding (self-employment, dividends) and will owe $1,000+ for the year — yes. The self-employment calculator shows how much to set aside.
How we work
Do you work remotely?
Yes, fully remote across all 50 states: a Zoom video call and documents through a secure portal. No office visit needed.
What languages do you work in?
Russian, English and Ukrainian.
Do you e-file returns?
Yes. I'm an Authorized IRS e-file Provider — returns are filed officially, electronically.
How much do your services cost?
It depends on the complexity of your situation and the set of forms. Message me — I'll assess your case and quote the price up front.
Didn't find your question?
Message me — I'll answer for your situation. Remotely, in Russian or English.
Message on Telegram