Andrew Coleman

A Social Security Totalization Agreement can stop the same earnings from being taxed by two social insurance systems at once. As of April 2026, the United States has 30 active Totalization Agreements with foreign countrie...

Form 8993 is the IRS form used to compute the Section 250 deduction for foreign-derived intangible income, or FDII, and global intangible low-taxed income, or GILTI. Domestic C corporations – and certain individuals who make a Section 962 election – file this form to claim a deduction that lowers the effective US tax rate on...

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 ...

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 (...

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 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...