Andrew Coleman

The physical presence route can help qualifying Americans abroad claim FEIE for 2025 if they meet the 330-day rule, have a foreign tax home, and satisfy the other Section 911 rules. The 2025 maximum exclusion is $130,000...

The IRS has multiple ways to identify US citizens and green card holders abroad who have not filed. Foreign bank reporting under FATCA, separate disclosures on FBAR and Form 8938, digital asset reporting, travel records,...

Choose a CPA for tax return preparation, deduction strategy, bookkeeping coordination, and year-round tax planning. Choose a tax attorney when you face an IRS audit, tax dispute, collections action, criminal investigatio...

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 ...