<?xml version="1.0" encoding="UTF-8"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"><url><loc>https://www.serbinski.com</loc><lastmod>2025-04-23</lastmod></url><url><loc>https://www.serbinski.com/2019-tax-cuts-and-jobs-act-summary-individual-changes</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/2020-us-quick-tax-facts</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/2020-us-tax-rates-details</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/2020-us-taxes-and-phaseout-amounts</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/2025-canada-check-list</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/2025-us-check-list</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/2026-income-tax-calendar</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/FileUploadDownload</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/about-us</loc><lastmod>2025-04-23</lastmod></url><url><loc>https://www.serbinski.com/about-us/Mark-T-Serbinski</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/about-us/Stephen-J-Armstrong</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/about-us/team</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/access-denied</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/affordable-care-act</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/american-rescue-plan-act-2021</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/articles</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/book-consultation</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/canadian-tax-2020</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/canadian-tax-chapter-2026</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/client-area/canadian-tax-data-entry</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/client-area/invoice-payment</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/client-area/us-tax-notebook-entry</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/contact-us</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/corporate-beneficial-ownership-information-reporting-2024</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/disclaimer</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/economic-impact-payments</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/estate-planning-for-canadian-situs-property-owned-by-a-us-citizen</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/faq/common-questions</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/for-businesses</loc><lastmod>2025-04-23</lastmod></url><url><loc>https://www.serbinski.com/for-businesses/entity-selection</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/for-businesses/subchapter-s-corporations</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/for-businesses/using-an-llc</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/for-practitioners/accounting-and-law-firms-services</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/foreign-bank-and-financial-account-reporting-fbars</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/foreign-bank-pdf-template</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/form-8938-statement-specified-foreign-assets</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/form-t1135-template</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/global-intangible-low-taxed-income-gilti</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/important-dates</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/important-dates/canada</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/important-dates/usa/2016-employment-tax-calendar</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/important-dates/usa/2016-flow-through-tax-calendar</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/important-dates/usa/2016-us-corporate-tax-calendar</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/important-dates/usa/2017-us-corporate-and-franchise-tax-calendar</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/internal-revenue-code-sec-965-excerpts</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/international-asset-reporting</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/international-tax-accountants</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/international-taxation-incentive-stock-options</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/international-treatment-of-stock-options-2025-2026</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/irs-announces-relief-procedures-certain-us-citizens</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/irs-reporting-tfsa</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/links</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/living-abroad/fatca-news</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/living-abroad/filing-obligations</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/living-abroad/foreign-asset-reporting</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/living-abroad/guide-to-foreign-bank-reporting</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/new-us-entrepreneurs-tax-tips</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/one-big-beautiful-bill-act-obbba</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/pay-an-invoice-us-cdn</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/policies</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/qualified-domestic-trust</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/re-sourcing-of-pension-income-received-by-us-citizens-resident-in-canada-2024</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/reporting-relief-foreign-trusts-forms-3520-3520a</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/roth-ira-when-moving-canada</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/search</loc><lastmod>2023-01-19</lastmod></url><url><loc>https://www.serbinski.com/specialized-tax-topics</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/stock-option-compensation-us-and-canada-comparison</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/tax-cuts-and-jobs-act-summary-corporation-changes</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/tax-preparation</loc><lastmod>2025-04-23</lastmod></url><url><loc>https://www.serbinski.com/tax-preparation/corporate</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/tax-preparation/individual</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-abroad/controlled-foreign-corporations-cfcs</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-abroad/foreign-earned-income-exclusion</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-abroad/net-investment-income-tax-niit-us-citizen-expatriates</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-abroad/receiving-bequest-abroad</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-abroad/tax-treatment-persons-giving-us-citizenship-avoid-taxation</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-canadians-living-working-or-investing-united-states-2021</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-in-usa/determining-residence</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-in-usa/double-taxation</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-in-usa/estate-taxes</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-in-usa/ira-or-roth</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-in-usa/moving</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-in-usa/overview</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-in-usa/ssn-and-itin</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-in-usa/usa-taxation-on-residents-and-non-residents</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/taxation-incentive-stock-options-united-states</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/test</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/test-page</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/testimonials</loc><lastmod>2025-04-23</lastmod></url><url><loc>https://www.serbinski.com/treatment-deferred-foreign-income-corporations</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/treaty-changes-fifth-protocol-highlights</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/us-2020-year-end-tax-planning</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/us-citizens-resp-exemption</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/us-flow-through-entities-owned-residents-canada</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/us-tax-calendars-2017</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/us-tax-chapter-2026</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/useful-articles</loc><lastmod>2025-04-23</lastmod></url><url><loc>https://www.serbinski.com/whats-new</loc><lastmod>2025-04-23</lastmod></url><url><loc>https://www.serbinski.com/whats-new-for-canada-2025</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/whats-new-for-us-2025-2026</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/whats-new/amt-calculations</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/whats-new/canada</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/whats-new/expatriation-tax</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/whats-new/private-health-services-plan</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-abroad/international-moving-expenses-reimbursements</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/canadian-rental-property</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/canadian-residence-definition</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/child-support</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/contractors</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/dual-status</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/per-diem-expenses</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/residence-sale</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/rrsp</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/vehicle-imports</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.serbinski.com/working-in-usa/witholding</loc><lastmod>2025-11-06</lastmod></url></urlset>