Andrew Coleman

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 ...

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...

IRS Form 926 is the information return that US persons file when transferring property to a foreign corporation. It generally applies to cash, stock, securities, tangible, and intangible property transfers, though several narrow exceptions c...

The IRS relief procedures for certain former citizens are still available, for eligible former US citizens who relinquished citizenship after March 18, 2010. Who qu...

Most nonresident aliens do not pay US capital gains tax on portfolio investments like US stocks, bonds, or mutual funds. The two main exceptions are gains effectively connected with a US trade or business (ECI) and gains realized while you are physically present in the US for 183 days or more in the tax year. US real estate is t...

Reasonable cause means the IRS may remove or reduce certain penalties if you tried to comply with US tax law but could not because of facts outside your control. For 2025 tax year returns filed in 2026, this often matters when an expat files late, misses Form 8938, receives a Form 3520 or Form 5471 penalty notice, or discovers old FBAR gaps after...