Andrew Coleman
Articles
EIN for foreign entity: How to apply and what you need to know in 2026
An EIN for foreign entity use is a 9-digit identifier the IRS assigns to businesses and other organizations. It is also called a federal tax identification number, but it is not the same as an individual taxpayer identification number or a foreign-country TIN. For the 2025 tax year filed in 2026, the key question is not whether the owne...
Branch profits tax: How the US taxes foreign corporations on US branch earnings
A foreign corporation’s US operations can face 2 federal tax layers when they produce effectively connected income: the regular 21% corporate income tax under IRC Section 882 and a 30% branch profits tax under IRC Section 884. A treaty may reduce the second layer to 5% or, under narrow conditions, 0%. This guide explains the 2025 ...
Form 3520 guide for foreign trusts, gifts, and inheritances
Form 3520 is an IRS information return used by US persons and certain estate executors to report specified foreign trust transactions, foreign trust ownership, and large gifts or bequests from foreign persons. For 2025 activity, filing errors ca...
Delinquent International Information Return Submission Procedures (DIIRSP): IRS rules for 2026
As of 2026, the ...
IRS tax amnesty programs for expats: Streamlined filing, FBAR & VDP
There is no single IRS tax amnesty form for expats. The right option depends on what you missed, whether the mistake was non-willful, and whether the IRS has already contacted you. ...
Expat brokerage account: 2026 guide for US citizens living abroad on taxable accounts and foreign tax credit rules
US citizens abroad can invest through US or foreign brokerage accounts, but the tax reporting rules do not stop at the US border. For the 2025 calendar year, a US person's foreign financial accounts, including foreign brokerage accounts, can trigger FBAR if their aggregate value exceeds $10,000 at any time. Form 8938 can also apply ...