Articles
How to renounce US citizenship: process, fees, exit tax, and final filings
Renouncing US citizenship is a permanent legal act completed before a US diplomatic or consular officer outside the United States, and as of April 13, 2026, the government CLN processing fee is ...
Form W-7: ITIN application guide
If you need to file a US tax return but are not eligible for a Social Security Number (SSN), you must apply for an Individual Taxpayer Identification Number (...
How to file Form 1116: foreign tax credit example for US expats
If you earned income outside the US in 2025 and paid foreign income tax on it, Form 1116 is the form that may reduce your US tax when you file in 2026. This guide explains who files it, how the limitation works, and how ...
California exit tax explained: what to know before you move
California does not have a formal exit tax for 2025 returns filed in 2026. The real risk is California residency, part-year residency, and California-source income after the move. As of mid-2026, Proposition 40 is a Nove...
What is unearned income vs. earned one & how it is taxed (with examples)
In 2026, the source of your income matters almost as much as the amount because the IRS treats money you work for differently from money that works for you. Wages, interest, dividends, capital gains, pensions, gifts, and ...
Form 1040 guide for US tax return filers abroad and at home
Form 1040 is the main US individual income tax return. For tax year 2025, filed in 2026, it reports income, applies deductions and credits, calculates federal tax, and shows whether you owe a balance or receive a refund. It is the starting point for most individual federal filings. The following 3 points give you the short version befor...