- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Foreign gift tax rules: Are gifts from overseas taxable?
Receiving a large gift or inheritance from someone abroad rarely creates a US income tax bill. What it can create is a reporting obligation. Under IRC §102, gifts and inheritances are excluded from the recipient’s gross income, but US persons must disclose qualifying foreign gifts on Form 3520 when the amount crosses specific threshold...
Dual citizenship countries list: US rules, eligibility & how to get it
The US allows dual citizenship, and many countries worldwide permit it in some form, though no official master list exists. Whether you can actually hold a US passport plus a second one comes down to the nationality law of the other country – ...
What is unearned income vs. earned one & how it is taxed (with examples)
In 2026, the source of your income matters almost as much as the amount because the IRS treats money you work for differently from money that works for you. Wages, interest, dividends, capital gains, pensions, gifts, and crypto rewards can all land on different forms, tax lines, and reporting schedules. The following 4 takeaways summari...
How far back can the IRS audit: Common audit triggers
The IRS generally has three years from the later of the return's due date or filing date to assess additional tax on most returns. Filing starts the clock even if you cannot pay the balance due. If you omit more than 25% of gross income, that window extends to six years. And if you never filed a return or committed fraud, there is n...
Bona Fide Residence vs Physical Presence Test for US expats
The US tax code gives Americans living abroad two ways to qualify for the Foreign Earned Income Exclusion (FEIE): the Bona Fide Residence Test and the Physical Presence Test. If you intend to stay abroad long-term with c...
IRS mailing addresses and submission processing centers (2026)
The IRS operates 3 active submission processing centers in 2026: Austin, TX; Kansas City, MO; and Ogden, UT. US taxpayers living abroad – including expats filing Form 1040 with Form 2555 – mail returns to Austin, TX 73301-0215 without payment or Charlotte, NC 28201-1303 with payment. Private delivery services use street addresses only...