Cole & Waxman Tax Services

Cole & Waxman Tax Services Specialize in tax compliance, reporting, consultations, and planning for U.S. citizens living in Israel and around the world.

An unfortunate topic - needs to be answered.
03/05/2026

An unfortunate topic - needs to be answered.

War and Terror-Related Injury and Disability Payments: U.S. Tax Treatment for Americans in Israel Families coping with the trauma of a terror attack or a war injury have already endured more than enough loss and stress. They should not face the burden of unnecessary tax complications on top of their...

Trump accounts part 2
11/01/2026

Trump accounts part 2

Should You Add Family Funds to Your Dual-Citizen Child’s Trump Account? Short answer: usually not. For U.S.–Israeli families, the Trump Account looks attractive on the surface — tax-deferred growth, a government seed deposit, and a retirement-style framework. But once Israeli tax law is applie...

New Trump Savings Account
07/01/2026

New Trump Savings Account

A new U.S. savings vehicle for children — informally known as the “Trump Account” — is beginning to attract attention among American families worldwide. For U.S. citizens living in Israel, this account offers a rare opportunity to start building long-term wealth for children from birth — w...

Passing on US citizenship to the next generations... read this blog
09/11/2025

Passing on US citizenship to the next generations... read this blog

(Plain-English guide for parents, adult kids, and the new grand-babies) by I. David Waxman, EA The story so far Many years ago, you left the alter heim (aka the USA) and built a new life in Israel. Now your children are adults, earning salaries, getting married, and welcoming their own children. If....

Having trouble resolving an IRS mistake?  See this blog
26/10/2025

Having trouble resolving an IRS mistake? See this blog

by I. David Waxman Introduction Dealing with the IRS isn’t anyone’s idea of fun. But mistakes happen, and when they do, you need a roadmap to get them corrected. Below are common issues taxpayers run into, followed by practical steps to resolve them. 1. Common IRS Problems Erroneous tax assessme...

Having FOMO on US real estate investing?  Read this blog
24/10/2025

Having FOMO on US real estate investing? Read this blog

By I. David Waxman, EA 1. U.S. Taxes For U.S. citizens, the IRS taxes worldwide income — including rent from U.S. properties — no matter where you live. Whether your property is in Florida or Ohio, you’ll file a U.S. tax return every year and report the rental activity on Schedule E of Form 10...

Dear everyone,At this time of war, please focus on helping people in need.  In this time of crisis, the people of Israel...
14/10/2023

Dear everyone,

At this time of war, please focus on helping people in need. In this time of crisis, the people of Israel come together as one. As our enemies engage in acts of gratuitous cruelty, we engage in acts of selfless loving kindness.

Don't worry about IRS tax deadlines at this time - see the announcement linked from the IRS. You've got another year to file your filings.

IR-2023-188, Oct. 13, 2023 — The IRS today announced tax relief for individuals and businesses affected by the terrorist attacks in the State of Israel. These taxpayers now have until Oct. 7, 2024, to file various federal returns, make tax payments and perform other time-sensitive tax-related acti...

חג שמח  to our clients, colleagues, and partnersOur office will be closed from April 5 to April13 to celebrate the Passo...
01/04/2023

חג שמח
to our clients, colleagues, and partners

Our office will be closed from April 5 to April13 to celebrate the Passover holiday. Our emails are open if you have a tax emergency.

Enjoy the holiday.

The CW Tax Team

The American Citizen Services (ACS) Units at the U.S. Embassy in Jerusalem and the Branch Office in Tel Aviv want to upd...
19/10/2022

The American Citizen Services (ACS) Units at the U.S. Embassy in Jerusalem and the Branch Office in Tel Aviv want to update you on the current services being provided.



Large Number of Passport and CRBA Appointments to be Released on Wednesday, October 26



On the last Wednesday of this month (October 26, 2022), we will open a base level of passport and Consular Report of Birth Abroad (CRBA) appointments in December, January, February, March, and April. We will continue to release additional appointments every Wednesday between 3PM-4PM for the next week.



Before Making Your In-Person CRBA Appointments, Look Here First!



Baby Quiz --> If you are a U.S. citizen living in Israel and have had a baby here, take the baby quiz to see if your baby needs a U.S. visa or U.S. passport.



Video CRBAs --> No in-person appointment needed for the child under the age of three, if a) both parents are U.S. citizens, and b) one member of your family already has had a passport/Consular Report of Birth/visa processed by Embassy Jerusalem or Branch Office Tel Aviv in the past. Secure video interviews are available with staff from Jerusalem and Tel Aviv, and only one parent will need to come to that consular section to submit the required forms. The child will not need to come to the in-person appointment.



Online Urgent Appointment Request System



If you are unable to find any available appointments and your intended travel is two weeks or less away, you can request an urgent appointment for an emergency passport by clickinghere. After you have submitted your request, you will be contacted by the Embassy with an appointment date and time (given the overall volume of urgent requests, we cannot guarantee that you will receive an appointment before your scheduled travel date). We do not accept any phone call or emails requesting urgent appointments.



New ACS Online Inquiry System Must Be Used Beginning October 24



Beginning October 24, all routine and non-emergency inquiries will need to be directed to us via our new online inquiry system. The two email addresses ([email protected] and [email protected]) will be reserved for only emergency (life or death) communication. Any routine and non-emergency emails will be redirected to the online inquiry system. There is no such thing as an emergency email regarding the status of a passport or CRBA case.



Enroll in the Smart Traveler Enrollment Program (STEP)



STEP is a free service that provides U.S. citizens traveling and living abroad with critical safety information by email. Please enroll in STEP by clicking here or using the QR code below so you can receive important updates from the U.S. Embassy. It also helps us contact you in an emergency while you are here.





Adult Passport Renewals (DS-82s) and Replacement of Limited-Validity Passports (DS-5504s) Can Only Be Accepted by Mail or by Drop Box



We continue to see urgent and routine appointments being made for people who qualify to renew by mail or drop box. We are unable to allow these applicants to enter and submit their applications. Instead, we are re-directing them to submit by mail or drop box. Please leave passport appointments for those who must have an in-person interview. If you have urgent travel, please have your application submitted through the Jerusalem drop box and then send a note through the online inquiry system that it has been submitted so we can be on the lookout for it.



Adult Renewals and Those Replacing Limited-Validity Passports – 10 Tips to Speed the Process



When mailing in your DS-82 or DS-5504 application or dropping it off in the drop box, get it done right the first time to avoid unnecessary delays! See our tips here. We are rejecting far too many applications due to unsigned applications, applications submitted without the pay.gov payment confirmation, or wrong passport photo.



We Still Need Your Help When Scheduling Appointments. There Are Too Many Phone Calls and Emails Requesting Appointments; Too Many Duplicate Appointments; and Far Too Many No-Shows.



We continue to receive far too many phone calls and emails requesting routine or urgent appointments; appointments are only made online.



We also continue to see a high number of duplicate appointments (both within Jerusalem and Tel Aviv, but also between the two locations), including in the urgent appointment system. By making duplicate appointments, other U.S. citizens needing urgent passport and CRBAs services cannot find them. We urge U.S. citizens to cancel appointments they do not need by doing so online or contacting us via the online inquiry system.



Despite the large number of inquiries that we receive about the need to schedule appointments, we remain concerned about the very high rate of no-shows for appointments (even for urgent appointments). We urge U.S. citizens to attend the appointments they make or to cancel with sufficient time for other U.S. citizens to find an open appointment





Actions to Take:

All U.S. citizens should enroll in the Department of State’s Smart Traveler Enrollment Program (STEP) to receive Alerts and ensure you can be contacted in an emergency.
Visit our Embassy webpage on COVID-19 for information on conditions in Israel, the West Bank, and Gaza..
Refer to our website for the latest Alerts and Messages for U.S. citizens.


Assistance:



U.S. Embassy Jerusalem
14 David Flusser St.
Jerusalem
Routine: click here

Emergency (life or death): [email protected]

Phone: +972-2-630-4000

Website: https://il.usembassy.gov/





U.S. Embassy Branch Office Tel Aviv
71 HaYarkon St.
Tel Aviv
Routine: click here

Emergency (life or death): [email protected]

Phone: +972-3-519-7575

Website: https://il.usembassy.gov/

Address

יפו 228
Jerusalem
91346

Opening Hours

Monday 09:00 - 17:00
Tuesday 09:00 - 17:00
Wednesday 09:00 - 17:00
Thursday 09:00 - 17:00
Sunday 09:00 - 17:00

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