- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Form 1120-F instructions for foreign corporations in the US
Form 1120-F is the US income tax return for a foreign corporation with specified US activity or income. For a 2025 calendar-year filer, the main 2026 deadline is April 15 with a US office or June 15 without one. Missing a timely return can cost ECI deductions. File Form 1120-F when a foreign corporation has a US trade or business, certa...
What triggers an IRS audit? 12 common triggers for US expats
An IRS audit trigger is a return feature that can lead to further review, such as a data mismatch or missing form. For 2025 expat returns filed in 2026, IRS audits may start through computer screening, information...
Form W-8IMY: Complete guide for foreign intermediaries and flow-through entities (2026)
Form W-8IMY is the IRS certificate that foreign intermediaries, flow-through entities, and certain US branches use to document their status and pass along beneficial owner information to withholding agents. If your entity receives US-source income on behalf of others, this is the form that tells the withholding agent who stands behind t...
IRS tax amnesty program for expats: Streamlined Filing, FBAR & VDP options
The IRS tax amnesty program — often called the tax amnesty program or federal tax amnesty — is an umbrella term for several tax compliance relief options in the US. ...
Form 2555 instructions: claim the foreign earned income exclusion
For the 2025 tax year, qualifying US taxpayers can use Form 2555 to exclude up to $130,000 of income earned from services performed abroad. The return is generally filed in 2026, and eligibility requires a foreign tax home plus either the Physical Presence Test or the Bona Fide Residence Test. The 2026 tax-year limit is...
Do expats have to pay state taxes? State rules for Americans abroad
For the 2025 tax year, living abroad does not by itself create or end a state filing duty. You may stop resident taxation after a valid domicile change, but a former state can still tax state-source income or require a part-year return under its own rules. US citizens and resident aliens abroad generally report worldwide income under fe...