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
IRS Form 709 gift tax return: instructions, exemptions & filing guide (2026)
Form 709 is the IRS form used to report taxable gifts and allocate the Generation-Skipping Transfer (GST) exemption. Understanding who files Form 709 starts with one rule: it is always the donor, not the recipient. You must file a gift tax return if you: give more than $19,000 to any one person in 2026 (the annual exclusion)...
How to file US taxes from abroad online: the ultimate guide for US expats
Millions of Americans pack up and start over abroad every year – the State Department estimates about nine million US citizens live outside the country. Many don't realize the IRS can still expect a Form 1040, even when income is earned far from th...
Dual citizenship guide 2026: Countries that allow it, US rules & how to get it
Around 150 countries worldwide allow dual citizenship in some form, including the United States. Americans can hold a second passport through birth, naturalization, marriage, or investment. ...
NCTI (former GILTI): Net CFC Tested Income definition, calculation, and example 2026
Starting January 1, 2026, what was known as GILTI – Global Intangible Low-Taxed Income – was officially renamed Net CFC Tested Income (NCTI) under the One Big Beautiful Bill Act (OBBBA). The mechanics shifted, too, not just the name. If you own a stake in a ...
Top 12 common IRS audit triggers: A guide for US expats
For US expatriates, navigating the tax waters can be even more daunting than for stateside citizens. Understanding the common IRS audit triggers is essential in steering clear of tax woes. We have carefully compiled a list of 12 red flags that could prompt the IRS to take a closer look at your tax return. ...
Married Filing Jointly vs Separately With a Nonresident Alien Spouse: Rules, ITIN, and Options
US citizens married to foreign spouses have three filing options: Married filing jointly (MFJ) if you make a 6013(g) election to treat your spouse as a US resident for income tax purposes Married filing separately ...