Andrew Coleman

The US citizenship renunciation fee cut took effect on April 13, 2026. The State Department reduced the consular fee for a Certificate of Loss of Nationality from $2,350 to $450 – an 80% decrease. That is the entire fee change. The consular appointment now costs what it cost in 2010, before the controver...

A certificate of loss of nationality is the State Department record confirming an approved loss of US nationality. For tax purposes, a 2025 expatriation can also trigger Form 8854, a final dual-status return, and the rules under IRC Section 877A. The physical certificate and the federal tax rules do not always use the same controlling d...

The Form 8898 IRS page covers taxpayers who take the position that they became or ceased to be bona fide residents of 1 of 5 US territories. As of August 2026, the current IRS form and instructions are still the October 2024 revision, which added an online, mobile-friendly submission option. The filing rule turns on both a residency-sta...

A foreign owned single member LLC is one of the most common US business structures used by non-resident investors and entrepreneurs, and also one of the most misunderstood at tax time. A foreign single member LLC is simple to form, but the IRS reporting rules that apply once a foreign person owns it are strict; the penalties for missing them are ...

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...

The GILTI tax – Global Intangible Low-Taxed Income – is a US minimum tax on the active earnings of foreign corporations controlled by US shareholders. The One Big Beautiful Bill Act renamed GILTI to “net CFC tested income” (NCTI) for tax years beginning after December 31, 2025, broadened the taxable base, and rai...