- 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 1040-PR: Complete guide for Puerto Rico residents filing Self-Employment Tax in 2026
Form 1040-PR is no longer the form Puerto Rico residents use for a 2025 federal self-employment tax return. The IRS discontinued it after 2022. For tax year 2025, filed in 2026, use Form 1040-SS or its Spanish version, Form 1040-SS (sp). That change matters because older search terms such as 1040 PR tax form, IRS Form 1040 PR, and PR 10...
Section 987 explained: QBU foreign currency gain or loss rules for US taxpayers in 2026
IRC Section 987 governs how a taxpayer with a qualified business unit, or QBU, using a functional currency different from its owner measures taxable income and foreign currency gain or loss. For 2026, the operative rules include TD 10016, Notice 2026-17, and later 2026 proposed guidance. For a US expat business abroad, the difference be...
Exclusive Citizenship Act of 2025: What it means for dual citizens in 2026
The Exclusive Citizenship Act of 2025 (S.3283), introduced by Senator Bernie Moreno (R-OH) on December 1, 2025, proposes banning dual citizenship for all US citizens. As of 2026, S.3283 remains at the first of 5 legislat...
Delinquent International Information Return Submission Procedures (DIIRSP): IRS rules for 2026
As of 2026, the ...
Behind on US taxes and contacted by the IRS: what to do as an expat
What to do if behind on taxes abroad If the IRS already conta...
Dormant foreign corporation tax filing: Form 5471 and guide for US owners
A dormant foreign corporation is an inactive non-US corporation that may qualify for a shorter Form 5471 filing under Rev. Proc. 92-70, but dormancy does not automatically remove US reporting for the 2025 tax year. The IR...