Andrew Coleman
- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Form 8854 initial and annual expatriation statement instructions: who must file and when
At a glance Who must file: US citizens who relinquish citizenship, long-term residents who end US tax residency, and certain individuals with ongoing reporting obligations for deferred tax, eligible d...
US tax forms for expats explained (2026 update)
Most US expats filing for tax year 2025 start with Form 1040, then add Form 2555 if they are claiming the foreign earned income exclusion, Form 1116 if they are claiming the foreign tax credit, and FBAR and/or Form 8938 if they meet the separate ...
ECI tax: what effectively connected income means and when to use Form W-8ECI
Effectively connected income (ECI) is income the IRS treats as directly tied to a trade or business conducted in the United States. Unlike passive US-source income, ECI is taxed on a net basis – meaning deductions are allow...
Can you get a passport if you owe taxes?
Usually, yes – but with one important exception. If the IRS has certified your debt as seriously delinquent federal tax debt and reported it to the State Department, your application can be denied, yo...
Delinquent International Information Return Submission Procedures (DIIRSP): IRS rules for 2026
As of 2026, the IRS Delinquent International Information Return Submission Procedures is still a live compliance path for taxpayers who missed certain international information returns, are not un...
How to avoid penalties on Form 5472: A guide for foreign-owned US corporations
Form 5472 carries a $25,000 penalty per form per year for failure to file, failure to maintain required records, or filing a substantially incomplete return under IRC §6038A. Form 5472 penalties have no statutory maximum cap, so multiple ...