Andrew Coleman
Articles
Accidental American tax guide: Amnesty, filing, and renunciation in 2026
An accidental American is usually still considered a US taxpayer until their US citizenship is formally relinquished or renounced. Even if they have never lived in the US, do not have a US passport, or pay taxes in anothe...
IRS streamlined domestic offshore procedures: complete 2026 guide
SDOP at a glance: ...
IRS tax amnesty programs for expats: Streamlined, FBAR & VDP options
There is no single IRS tax amnesty form for expats. Instead, the IRS offers several compliance paths, including ...
Form 8865: Complete guide for US persons with foreign partnership interest
US persons with ownership, contributions, or reportable changes in a foreign partnership must generally attach Form 8865 to their income tax, partnership, or exempt organization return. If no such return is required, Form 8865 is filed separately by the date the return would otherwise be due. Form 8865 is informational, but penalties va...
Do Puerto Rico residents pay US taxes?
Puerto Rico is a US territory with its own tax system, which makes the answer different from the 50 states. For the 2026 filing season, based on 2025 income, bona fide residents can usually exclude Puerto Rico-source income from US ...