クーポンはこちら

Showing [Useful info]

    • Useful info / Professional
    • 2026/03/09 (Mon)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    U.S. Taxation ・ Changes to the Preferential Treatment System "OBBBA"

    Hello.
    This is Ozaki Accounting Office.

    On July 4, 2025, there is a very big new law in the US.
    This law changes a lot of tax （ tax ） rules.

    We will only tell you the important points in a simple way.

    ① Tax exemption for tips and overtime

    From 2025 to 2028, there will be almost no tax on tips received at restaurants and some overtime work at work.
    High-income earners are exempt ： Not applicable to those above a certain annual income.
    SSN （ Social Security Number ） is required ： Application is required.
    ITIN holders are not eligible

    ② 1% tax on foreign remittances

    Starting January 2026, a 1% tax will be imposed on remittances from the US to foreign countries.
    Mainly applicable ： Cash remittances, use of Western Union, etc.

    *People who use means other than bank transfers should be especially careful.

    ③ Electric Vehicles （ EVs ） Tax Credit Ends Early

    Tax Discount for Electric Vehicles （ EVs ） Ends
    There is a tax discount program for buying an electric vehicle, However, the discount is only available if the vehicle is delivered before September 30, 2025.

    IMPORTANT ： The vehicle must be delivered by this date.
    Please note that this offer does not apply to orders placed alone.

    ④ Tax credit for home eco-renovation ends

    The tax discount for the following work to improve the energy efficiency of a house ends.

    Major eligible work ： Replacement of solar panels, insulation, and windows
    Important ： This will only apply before December 31, 2025.

    ⑤ Families raising children save

    Families with children under 17 pay less tax.
    （ $2,200 per child ）

    ⑥ 65 and older

    An additional $6,000 worth of tax relief

    ⑦ More state tax deductions

    People who pay state and property taxes can now deduct
    more than before.

    Good news for those who pay high state taxes.

    ⑧ Gambling rules change

    Losing amounts can now only be deducted up to 90% of the amount won.

    ⑨ Interest on car loans can also be deducted

    People who bought a car with a loan can now deduct
    part of the interest paid from their taxes.

    ⑩ Stricter checks on foreign assets

    People who receive money from foreign countries or have companies in foreign countries may face a big penalty

    if they forget to file a return （ and a fine ） .

    If you are concerned, please contact us as soon as possible.

    Summary

    Some people will pay less tax with this new law.
    But some people will lose out if they don't move quickly.
    And it is very important to have an SSN.
    If you have any questions, please contact us anytime.
    We will give you personalized advice.

    • Useful info / Professional
    • 2026/02/23 (Mon)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Ozaki Accounting Office - We solve your U.S. tax problems!

    Do you have any of these problems ？

    ・ US tax rules are complicated and I don't understand them
    ・ My mind goes blank when I look at English documents
    ・ I have income and assets in both Japan and the US and it is difficult to file
    I'm using TurboTax, but I'm not sure if it's right
    ・ FBAR ・ FATCA … I don't know if I'm eligible
    ・ I'm afraid of declaration error or fine

    But don't worry.
    With a little knowledge of how it works, saving taxes is surprisingly easy.

    The benefits of just learning
    ・ Avoid paying unnecessary taxes
    ・ Money returned （ Refund ） increases
    ・ Stress of filing is dramatically reduced
    Investing ・ Side Business ・ You can also understand real estate
    ・ You can determine deductions and credits
    ・ You can understand the difference between Japanese and US tax systems

    Why do you find it difficult ？
    The reason is simple. It's because no one tells you.
    But the required documents and rules are almost the same every year.
    You can understand 80% of them if you follow 5 points.

    Anyone can do it
    ・ Even if you are not good at English
    ・ Even if you are not good with numbers
    ・ Even if you are raising children or working full-time

    With a little learning, you can be a " You can become a "tax man.
    With knowledge, you can protect your family's future and live in America with peace of mind.

    Take the first step now

    Ozaki Accounting Office can help you with your tax worries.
    Save tax wisely and enrich your life.

    2026 Tax Savings Information Part 1 （ NY In-person ）

    January 23, 2026 ...

    • Useful info / Professional
    • 2026/02/20 (Fri)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Expatriation ・ Freelance Required ！ In-depth "Double Taxation Measures" for U.S. Taxpayers

    ---Two Options for U.S. Taxpayers Working Abroad ： Two Options to Prevent Double Taxation ---
    When a U.S. citizen, green card holder, or other person with U.S. tax obligations earns income abroad, there are two important programs to prevent "double taxation （ in both the foreign country and the U.S.": the Foreign Earned Income Exclusion （ and the Foreign Tax Credit （. There are two important programs to prevent "double taxation ）": the Foreign Earned Income Exclusion and the Foreign Tax Credit . The choice of which one to choose depends on the amount of income, local tax rates, and family structure.

    1 ． Foreign Earned Income Exclusion （ What is the Foreign Earned Income Exclusion ） ？
    This is an exclusion of income earned abroad by U.S. citizens, green card holders, and others who have tax obligations in the United States, This is a system that allows U.S. citizens, green card holders, and other individuals with U.S. tax obligations to exclude up to a certain amount of income from U.S. taxation.
    This system is designed to prevent "double taxation （ in both foreign countries and the U.S. ） on the same income.

    \1) Outline of the System
    This system allows a person who has a tax liability in the U.S. to exclude from U.S. taxation up to a certain amount of income earned by working abroad. It is one of the mechanisms to prevent double taxation.

    (2) Who is eligible
    U.S. citizenship or permanent residence holders （ Green card holders ） and other U.S. taxpayers who meet one of the following criteria ：
    1. Bona Fide Residence Test （ True Residence Test ） ： Resided in a foreign country from January 1 through December 31
    2. Physical Presence Test （ Physical Residence Test ） ： Spent 330 or more days out of 12 consecutive months 330 days or more in a foreign country （ including long term business trips ）
    *It is important to have a "Tax Home （ Tax Base ）" in a foreign country for the entire year.

    (3) Maximum amount that can be excluded
    • For 2025 ： Up to approximately $ 126,500 （ per person ） "Wages ・ wages ・ self-employment income earned abroad" etc. can be excluded from U.S. taxable in the U.S.
    • Married couples filing jointly can exclude up to $ 253,000 if they each meet the requirements.
    • Foreign housing expenses such as rent and utilities can be additionally excluded if they meet the requirements.

    (4) "Foreign-earned income" （ Foreign-earned income ） is ？
    • salary, compensation, or professional fees for work provided by an individual abroad.
    • It does not include income considered as profit sharing, such as shares or dividends.

    (5) Income earned abroad not included
    • Military personnel of the U.S. government or its agencies ・ Civil service pay
    • Pensions ・ Pension benefits
    • Investments ・ Stock income, Dividends ・ Interest

    (6) Notes
    • Once you choose an exclusion, it will continue to apply automatically in that and future years （ Withdrawals require a procedure ） .
    • You will not receive the Foreign Tax Credit （ ） for foreign taxes on excluded income.
    • If you choose to exclude, you will not be able to use the Earned Income Credit （ Earned Income Tax Credit ） or Additional Child Tax Credit （ Additional Child Tax Credit ） or other credits ・.

    2. Foreign Tax Credit （ Foreign Tax Credit ）
    Outline of the System
    If an American taxpayer pays income tax in a foreign country, the tax paid in that foreign country is deducted directly from the American income tax to prevent double taxation. The taxpayer is allowed to deduct the tax paid in the foreign country directly from his/her U.S. income tax liability to avoid double taxation.

    (2) Who is eligible
    • US taxpayers who paid foreign income tax on foreign income
    • US citizens and green card holders

    (3) What taxes are eligible
    The deduction is limited to income taxes imposed on the taxpayer by a foreign country. Inheritance tax and consumption tax are not eligible.

    (4) Merit
    • Taxes paid in a foreign country are deducted directly from the "tax" due in the U.S., making the tax reduction very effective.
    • Unlike the exclusion system, there is no dollar limit on the deduction.
    • A wide range of "foreign-source income （ including investment income ） is eligible.
    • Undeducted foreign taxes can be carried forward up to 10 years after the previous ・ year.

    (5) Notes
    • Taxes on income excluded by the Foreign Earned Income Exclusion cannot be deducted.
    • In order to accurately calculate and reflect the foreign tax amount, the tax payment procedure （ withholding and tax return ） must be completed in the foreign country.


    ---Important Points to Know---
    Choice ： FEIE and FTC cannot be combined. You must choose one of them to file.
    Continuity （ FEIE ） ： Once you elect the FEIE, it automatically applies to the following year, and there is a 5-year limit on re-election after withdrawal.
    Disadvantages （ FEIE ） ： If you choose FEIE, you may not be able to use other major tax credits such as Child Tax Credit.
    Flexibility （ FTC ） ： Foreign taxes not fully deductible under the FTC can be carried forward for up to 11 years （ 1 year before and 10 years after ）.

    In conclusion, it is important to carefully select the most tax-efficient plan, taking into account your income, the tax rate in your country of residence, the number of children you have, and the types of deductions you wish to take in the U.S.

    Tax税金節税会計海外居住

    FY 2025 Early Bird Special
    For more information, visit INFO@AOAHA.COM
    ...

    • Useful info / Professional
    • 2026/02/18 (Wed)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    I should file Tax Return ？" ---Basics of U.S. Taxation that you may not know

    Should I File a Tax Return ？ The Basics of U.S. Taxation That You May Not Know"

    1. Introduction ： Unexpectedly many "people who really need to file a tax return"
    "Do I need to file a tax return? ？ "Do I need to file a Tax Return?

    - I received withholding tax in Japan …
    - I retired and my income is low …
    - My company is withholding …

    Many people think that they have to file a Tax Return （ tax return ） but they do not file it.
    However, failure to file can lead to serious risks later, including additional tax ・ penalties ・ and adverse effects on the immigration process.
    This article explains
    ✔ whether you are eligible for Tax Return
    ✔ and
    what the benefits of Tax Return are.

    2. What is Tax Return （ Tax Return ） in the first place ？
    In the US,
    • even if taxes are withheld from your salary
    • and your company issues W-2 or 1099
    the individual is still responsible for properly calculating and reporting his/her annual income to the IRS.
    The taxpayer cannot rely on the company to "do it all" and the ultimate responsibility is the taxpayer him/herself.

    3. Who "must" file a Tax Return ？
    （ Those whose income exceeds a certain amount Most typical ） （ See ： Image 1 ）
    Age ・ There is a threshold amount for each filing status and it is determined if the threshold amount is exceeded.
    • Salary
    • Self-employment income
    • Investment income
    • Foreign income
    All of these are included.

    (2) Self-employment （ sole proprietorship ） income in excess of $ 400 per year
    Uber, freelance, influencer income, etc
    → even if amount is small $ over 400, you are obliged to file a tax return.

    (3) Nonresidents with US source income （ 1040NR ）
    • Dividends from US investments ・ Interest
    • US real estate income
    • Studying abroad and taxable scholarship
    • Part-time work in the U.S.
    etc. must be reported on a 1040NR.

    Cases where even dependents or spouses with (4) ITIN need to file
    e.g. investment income or interest on US accounts.

    4. Conversely, people who are not required to file but "should" file
    (1) Withholding is too high → Refund is available
    Tax is taken from your wages If this is the case, you must declare it or you will not get it back.
    (2) Education Expenses ・ Child Credit
    • Child Tax Credit
    • American Opportunity Credit
    and other refundable credits that you must report to get. Credits are available.
    (3) People whose Social Security or Medicare records are affected
    Self-employed people who do not file risk having their future pension （ SSA ） reduced.

    5. Advantages of Filing a Tax Return
    Benefits ① Money Back （ Potential Refund ）
    It is not unusual for the amount returned to be several thousand dollars.
    Advantages ② Advantage in immigration process （ Visa ・ Green Card ）
    Failure to declare
    • Renewal of status
    • Green Card
    • Permanent Residency Application
    Many times you will be asked why you have not filed.
    Advantages ③ Reduce risk of later IRS investigation
    Not filing is the most dangerous situation.
    If you file a return, it is easier to prove if a tax audit comes later.
    Benefits ④ Past subsidies ・ Tax credit payments
    Corona benefits distributed during the pandemic （ EIP ） were not received because "people did not file a Tax Return. There were large numbers of people who "did not receive the benefits because they did not make a Tax Return. Some subsidies and credits can be received later by filing a Tax Return （ within 3 years ）.

    7. Summary ： Check with an expert to see if you are eligible
    Tax returns are becoming more complex every year, and it is easy to make a mistake if you do not have expertise in determining residency, bilateral taxation, credit systems, etc. It is very easy to make a mistake if you don't have any specialized knowledge.
    "I don't know if I need to file"
    "I feel like I have to file"
    If so, consulting with a professional can greatly reduce your risk of
    missing a tax refund ・ in the future.

    At Aohama Accounting Office, we can
    • diagnose whether a tax return is necessary
    • suggest the best way to file
    • 1040 ・ 1040NR ・ self-employment International student cases
    • Foreign income （ Including Japan ） We provide professional support for
    handling
    For a free initial consultation, please contact us via email ！ info@aohama.com

    TaxReturn会計タックス税金

    2025 Early Bird Special
    For more information, visit INFO@AOAHA.COM

  • 1/1
  • 1