Andrew Coleman

Form 6166 is the IRS-issued certificate that confirms a taxpayer was a US resident for federal tax purposes for a requested period. You do not complete Form 6166 yourself. You apply for it by filing Form 8802 and paying the IRS user fee. Form 6166 is issued by the IRS after approving Form 8802 – it is never filed or downlo...

IRS Form 8867 is the Paid Preparer’s Due Diligence Checklist – generally required whenever a paid tax return preparer determines eligibility for the Earned Income Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), American Opportunity Tax Credit (AOTC), or Head of Household (HOH) filing status. In some...

The Jock Tax is nonresident state or local income tax on money earned while working in another jurisdiction. For the 2025 tax year filed in 2026, it most often affects professional athletes, entertainers, traveling staff, and other high-visibility workers who perform services in more than 1 state or city. The term sound...

Every year, more Americans choose to build new lives overseas — nearly ...

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...

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...