In the News


Overview of US Tax and Reporting System

  • picture of Jennie Cherry
    Jennie Cherry
  • picture of Don Kozusko
    Don Kozusko

US citizens and non-citizens who are resident in the United States are subject to US gift and estate tax on their worldwide assets, and to US income tax on their worldwide income. The gift and estate taxes are sometimes referred to together as a transfer tax, since they apply to transfers during life or at death. Download