- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Acceptable reasons for renouncing US citizenship: what it means and what happens next
You do not need an ‘acceptable reason’ approved by the US government, but your act must be voluntary, intentional, and informed. The acceptable reasons for renouncing US citizenship are personal, but the legal test is not about whether the government likes your reason. In 2026, the key question is whether the act is voluntar...
Do nonresident aliens pay Social Security tax? (FICA & benefits explained)
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...
US exit tax (expatriation tax) explained – 2026 rules
The US exit tax is a federal expatriation tax that may apply when a US citizen renounces citizenship or a long-term green card holder ends US residency. For calendar year 2026, the key IRS figures are $211,000</...
IRS Constructive ownership rules: A complete guide for US expats (2026)
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: Voluntary Disclosure Practice application guide
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 ...
How much tax do US citizens living abroad pay?
US expats use the same federal income tax brackets as taxpayers living in the United States: for 2025, ordinary income rates run from 10% to 37%. But many qualifying expats owe $0 in US income tax after the Foreign Earned Income Exclusion (FEIE), the Foreign Tax Credit (FTC), or both. Filing is not the same as paying. For the 2025 tax y...