Andrew Coleman

For 2026 payer documentation tied to 2025 payments, Form W-9 is for US persons, while the W-8 series documents foreign status. The main ECI certificate is W-8ECI, used by a foreign beneficial owner to claim that specified income is effectively connected with a US trade or business. For a W-9 vs W8 request, start with ta...

Yes. US citizens and resident aliens abroad report worldwide income on a US tax return if they meet the 2025 filing rules, even if all income was earned outside the United States. A person can owe ...

IRC 245A gives certain US corporations a 100% deduction for the foreign-source portion of qualifying dividends from 10%-owned foreign corporations. For 2025 returns filed in 2026, the core statute is unchanged, but current cases and proposed rules affect how limits are analyzed. This IRC 245A explained guide focuses on the 202...

What is a covered expatriate? A covered expatriate is a US citizen or long-term resident who relinquishes status and meets at least 1 of 3 IRS tests – net worth, average annual tax liability, or five-year tax compliance certification – making them subject to Section 877A exit-tax rules. For a 2025 expatriati...

For Americans abroad filing 2025 returns in 2026, the best ...

FinCEN Form 114, better known as the ...