Andrew Coleman

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...

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 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...

A return to the United States for the 2025 tax year can change filing deadlines, state residency, health coverage, and foreign-account reporting in one move. An expat moving back to US should review federal and state obligations before filing the 2025 return in 2026. A return to the USA plan should start before the flight. US ...

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...