Andrew Coleman
Articles
Form W-2 explained: how it works, what the boxes mean, and how to use it
A Form W-2 reports wages paid and taxes withheld for 1 calendar year, and this update focuses on 2025 W-2s received in early 2026. It also flags official 2026 Form W-2 changes that employers may see when preparing 2026 wage forms due to the SSA on February 1, 2027. This ...
Acceptable reasons for renouncing US citizenship: what it means and what happens next
You do not need an ‘acceptable reason’ approved by the US government, but your act must be voluntary, intentional, and informed. ...
Do nonresident aliens pay Social Security tax? (FICA & benefits explained)
Nonresident aliens can deal with Social Security in 2 different ways: payroll tax while working and tax withholding from benefits later. Do non-resident aliens pay Social Security tax? This depends on the type of income, visa status, and work location of the individual, and whether a treaty or totalization agreement app...
US exit tax (expatriation tax) explained – 2026 rules
The US exit tax is a federal expatriation tax that may apply when a US citizen renounces citizenship or a long-term green card holder ends US residency. For calendar year 2026, the key IRS figures are $211,000</...
IRS Constructive ownership rules: A complete guide for US expats (2026)
Constructive Ownership is more than a technical tax term – it is the way the IRS prevents taxpayers, corporations, and foreign companies from sidestepping reporting thresholds. This guide tells you about how these rules apply in practice, why they matter, and where they trigger reporting duties. By attributing shares held by famil...