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Andrew Coleman
Articles
IRS Form 8898: Statement for individuals who begin or end bona fide residence in a US territory
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...
Foreign owned single member LLC: 2026 tax and filing requirements guide
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 W-8IMY: Complete guide for foreign intermediaries and flow-through entities (2026)
Form W-8IMY is the IRS certificate that foreign intermediaries, flow-through entities, and certain US branches use to document their status and pass along beneficial owner information to withholding agents. If your entity receives US-source income on behalf of others, this is the form that tells the withholding agent who stands behind t...
Form 2555 instructions: claim the foreign earned income exclusion
For the 2025 tax year, qualifying US taxpayers can use Form 2555 to exclude up to $130,000 of income earned from services performed abroad. The return is generally filed in 2026, and eligibility requires a foreign tax home plus either the Physical Presence Test or the Bona Fide Residence Test. The 2026 tax-year limit is...
Do expats have to pay state taxes? State rules for Americans abroad
For the 2025 tax year, living abroad does not by itself create or end a state filing duty. You may stop resident taxation after a valid domicile change, but a former state can still tax state-source income or require a part-year return under its own rules. US citizens and resident aliens abroad generally report worldwide income under fe...
California safe harbor rule for working expats
California’s employment safe harbor can treat a California domiciliary as a nonresident while working outside the state under a qualifying contract. For the 2025 tax year, the core tests are a 546-day absence, limited California visits, and a $200,000 intangible-income cap. This is a California state rule, not an IRS residency tes...