- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Section 245A dividends received deduction: IRC 245A explained for US corporations
IRC 245A gives certain US corporations a 100% deduction for the foreign-source portion of qualifying dividends from 10%-owned foreign corporations. For 2025 returns filed in 2026, the core statute is unchanged, but current cases and proposed rules affect how limits are analyzed. This IRC 245A explained guide focuses on the 202...
Covered expatriate: definition, rules, and tax consequences in 2026
What is a covered expatriate? A covered expatriate is a US citizen or long-term resident who relinquishes status and meets at least 1 of 3 IRS tests – net worth, average annual tax liability, or five-year tax compliance certification – making them subject to Section 877A exit-tax rules. For a 2025 expatriati...
The best US expat tax service in 2026: Top expat tax filing providers compared
For Americans abroad filing 2025 returns in 2026, the best ...
FBAR joint filing for married couples: joint accounts and when you must file separately
FinCEN Form 114, better known as the ...
FBAR exchange rate: which rate to use for foreign accounts
For the FBAR exchange rate, you use the ...
Crypto FBAR 2026: Do you need to report cryptocurrency on FinCEN Form 114?
If you hold cryptocurrency on a foreign exchange, the answer changes depending on how the account is structured and what FinCEN has finalized. As of the 2026 filing season, a foreign account holding only virtual currency...