U.S. Tax Season: Five Key Considerations to Be Prepared

It happens every year: one moment we are toasting the start of January and, before we know it, the mid-April filing deadline is just around the corner. For Latin American entrepreneurs and investors with interests in the United States, this period is often synonymous with administrative pressure and regulatory complexity. However, with proper preparation and knowledge, tax season can become a strategic financial planning opportunity rather than merely a compliance burden.

To explore this topic in greater depth, we spoke with Maryana Di Prisco, Director of the Tax Unit at VIVANCO & VIVANCO. Di Prisco is an IRS-authorized tax preparer specializing in both corporate and individual taxation. She holds certified accounting training from Miami-Dade County, participates annually in the IRS Annual Filing Season Program, and is also a Certifying Acceptance Agent (CAA)—placing her at the forefront of international tax compliance and planning.

In this interview, she outlines the five fundamental pillars for successfully navigating the 2025 tax season: engaging specialized tax advisors, understanding taxation from a dual-jurisdiction perspective, staying current with regulatory developments and preventive compliance

LATIN COUNSEL: Maryana, many entrepreneurs view IRS compliance as an obstacle to their business operations. Why is it so important not to leave this process until the last minute?

Maryana Di Prisco: This is a very common situation. When you are running a business, the last thing you want to devote time to is complex regulatory requirements. However, filing on time is much more than a formal obligation—it is a matter of financial protection. Preparing the return in advance allows taxpayers to identify deductions that might otherwise be overlooked and helps avoid unnecessary penalties that can significantly impact cash flow. At VIVANCO & VIVANCO, our goal is to ensure that clients approach the 2025 tax season with organization, clarity, and minimal stress.

First pillar: engaging specialized tax advisors

LATIN COUNSEL: Let’s begin with the first pillar. Why is specialized advisory support so important in the U.S. tax system?

Maryana Di Prisco: The U.S. tax system is highly technical and constantly evolving. Working with professionals who participate in IRS validation programs and remain actively engaged in continuing education and audit forums makes a significant difference. The objective is not simply to complete forms but to design a tax strategy that ensures compliance while optimizing the taxpayer’s financial position.

Second pillar: understanding taxation from a dual-jurisdiction perspective

LATIN COUNSEL: For Latin American entrepreneurs, tax compliance often involves more than one jurisdiction. How does this affect tax planning?

Maryana Di Prisco: That is precisely the second pillar: understanding the tax framework from a dual-jurisdiction perspective. U.S. taxation cannot be analyzed in isolation. It is essential to understand how the tax laws of the investor’s home country interact with U.S. federal tax obligations. When both jurisdictions are considered together, it becomes possible to avoid regulatory conflicts, double taxation risks, or incorrect interpretations of applicable rules.

Third pillar: anticipation and planning

LATIN COUNSEL: Timing seems to play a critical role every year. Why is early preparation so important?

Maryana Di Prisco: Because the difference between a rushed return and a planned one often translates directly into financial outcomes for the taxpayer. When there is sufficient time, documentation can be reviewed carefully, deductions can be properly evaluated, and the taxpayer’s fiscal structure can be analyzed before the close of the fiscal year. Proactive tax planning allows businesses and individuals to optimize decisions and avoid errors that could easily have been prevented.

Fourth pillar: staying current with regulatory developments

LATIN COUNSEL: The IRS frequently updates its rules and guidance. How do these changes affect international taxpayers?

Maryana Di Prisco: Staying up to date is essential. The regulatory landscape evolves constantly—whether through new deductions, updated reporting requirements, or regulations related to corporate transparency. As a certified professional, I participate in specialized training each year to understand these developments and assess how they may affect both individuals and corporations. What worked in one tax year may not necessarily be sufficient in the next.

Fifth pillar: preventive compliance

LATIN COUNSEL: Finally, what does a preventive approach to tax compliance entail?

Maryana Di Prisco: It means not waiting for a problem to arise before taking action. Preventive compliance involves reviewing structures, identifying potential risks, and ensuring that all obligations are properly addressed before any inquiry from the IRS. A specialized advisory team can anticipate potential scenarios and help both individuals and corporations maintain a sound tax position. Filing correctly is not only a legal obligation—it is also the most effective way to prevent financial losses resulting from omissions or errors.


Navigating the U.S. tax system from Latin America can represent an opportunity to strengthen a company’s international presence with confidence and certainty. With the strategic guidance of Maryana Di Prisco and the VIVANCO & VIVANCO team, entrepreneurs can focus on what truly matters: the growth and expansion of their businesses.

As the April filing deadline approaches, the combination of specialized advisory services, early planning, and a global tax perspective becomes the most effective approach to managing the 2025 tax season with efficiency, organization, and peace of mind.


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