Andrew Coleman

Giving up a green card usually means filing Form I-407 with USCIS, then handling the final US tax year correctly. For 2025 returns filed in 2026, long-term residents may also need Form 8854 and may face an exit tax if they meet 1 of...

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 ...

You do not need an ‘acceptable reason’ approved by the US government, but your act must be voluntary, intentional, and informed. ...

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...

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...

IRS Form 14457 is the preclearance request and application for the IRS Criminal Investigation Voluntary Disclosure Practice, a 2-part process for taxpayers with willful tax noncompliance and possible criminal exposure. Start with the current IRS overview of the ...