Services
U.S. tax return preparation
Diana Stelmakh Tax Services LLC is a tax practice specializing in U.S. individual tax returns. We work with clients in the U.S. and abroad, including situations where the obligation to file a U.S. tax return continues while living in another country.
Who this service is for
For clients who need a complete individual U.S. tax return and one coordinated review of the year. This can include a straightforward W-2 return or a return that combines 1099 income, dependents, multiple states, foreign income, or foreign accounts.
Common situations
- A regular annual return with a W-2 and several additional tax forms.
- A move between states or income connected with more than one state.
- 1099 or small self-employment activity in addition to an employee job.
- Foreign income or accounts that need to be considered while preparing the U.S. return.
What to prepare
- Income forms such as W-2s, 1099s, and other tax documents received for the year.
- A prior-year return when it helps confirm carryover information or the structure of an earlier filing.
- Records related to dependents, Marketplace insurance, education, business activity, rental activity, or other items that apply to your situation.
- Information about foreign income and financial accounts if they existed during the year.
What we review
We first build a complete picture of the year: income sources, household facts, possible deductions and credits, state filing needs, and any additional forms. Then we reconcile the documents and determine which parts of the return actually apply.
If the situation includes a separate issue such as FBAR, Schedule C, an IRS notice, or a prior-year return, that issue is reviewed separately so different filing obligations are not treated as one item.
Helpful resources
What to prepare
A list of documents and supporting records for credits, dependents, mileage, expenses, and foreign items.
How it works
Four steps from initial contact to filing: we first understand the situation, then identify the documents, receive them securely, and review the result with you.
Documents are transmitted only through a secure method after the initial contact.
Common questions
This is my first U.S. tax return. Where do I start?
Start with a short description of your situation: status, income sources, family/dependents, states of residence, and any foreign income or accounts.
Do I need to file if my income was small?
It depends on income type, filing status, withholding, self-employment, and possible credits. Even a small amount of income may need review.
How do I choose a filing status?
Filing status depends on marital status, dependents, and the facts of the year. If there is uncertainty, it should be checked before calculating the return.
Can we start if not all documents are ready yet?
Yes. You can start by describing the situation, but preparation and filing require complete documents and support for income, deductions, and credits.
Can the return be filed without my final confirmation?
No. Before filing, the client must have the opportunity to review the return and sign the required authorizations. A return is not filed without the client’s final confirmation.
Which services are outside your scope?
The main focus is U.S. individual tax returns. Payroll, sales tax, corporate returns, and full bookkeeping are not included in standard Form 1040 preparation. If a matter is outside our scope, we will say so before preparation begins.
Contact
Describe what you have: W-2, 1099, Schedule C, income outside the U.S., foreign accounts, an IRS letter, or another question. We will then suggest the next step.