Andrew Coleman
- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Physical presence test: Complete guide to the 330-day rule (2026)
The physical presence test is an IRS requirement to qualify for the Foreign Earned Income Exclusion (FEIE). You must be physically present in a foreign country for at least 330 full days during any 12-month period to exclude up to $130,000 of foreign earned income from US taxation in the 2025 tax year. This test is one of two paths to q...
Form 5471: a guide for US taxpayers with foreign interests
US tax rules, particularly those involving foreign corporations and Form 5471, can be complex and overwhelming for taxpayers. In this article, we’ll break down what Form 5471 is, who is required to file it, the penalties for non-compliance, and share tips to keep you on track with the IRS. What is Form 5471? ...
Do US citizens living abroad pay taxes?
Living abroad doesn’t automatically free U.S. citizens from taxes. While most Americans overseas owe little or no federal tax, understanding your obligations and available tax benefits is key to avoiding double taxation and maximizing deductions and credits. This article is brought to you by Taxes for Expats (TFX) – a to...
US Exit Tax (expatriation tax) 2026: Who pays, who doesn't, and what to file
Planning to give up your US citizenship or green card? The first question most people ask is: Will I have to pay exit tax? Quick answer: Most people won’t owe an exit tax. You only owe if you are classified as a covered expatriate, which generally refers to individuals who meet certain wealth, tax liability, or co...
Top low-tax countries in 2026: Best picks for expats by tax type
If you're looking to reduce your tax burden, relocating to a low-tax country might be a smart financial move. But for US citizens and residents who are taxed on their worldwide income, compliance with US tax laws remains non-negotiable. Many low-tax countries offer limited transparency and reporting, which can trigger red flags with the Inter...
Exclusive Citizenship Act of 2025: What it means for dual citizens
The Exclusive Citizenship Act of 2025, introduced by Senator Bernie Moreno in December 2025, would ban dual citizenship for Americans. Even so, legal and policy experts give it about a 3% chance of passing. Constitutional limits, real-world enforcem...