Andrew Coleman
Articles
Married filing jointly vs separately with a nonresident alien spouse: Rules, ITIN, and options
US citizens married to foreign spouses have three filing options – and choosing the wrong one can mean paying more tax than necessary or pulling a spouse's worldwide income onto a US return unnecessarily. ...
Why does the IRS say my information doesn’t match?
If Where’s My Refund or IRS2Go says your information does not match, 1 of the 4 refund-tracker inputs usually differs from IRS data: SSN/ITIN, filing status, tax year, or the exact whole-dollar refund. The message by itself does not mean the IRS changed your 2025 return. The IRS’s ...
SARL France: US tax implications for Americans owning a French business in 2026
Owning a SARL in France can create US information-reporting obligations and...
US Virgin Islands taxes: Complete guide for residents and expats (2026)
Quick answer: Bona fide USVI residents who meet the 183-day presence test, maintain no tax home outside the USVI, and satisfy the closer-connection requirement file their income tax return with the Virgin Islands Bureau of Internal Revenue (VIBIR) instead of the IRS, potentially unlocking significant tax advantages. The...
Form 5471 Schedule Q: 2026 complete guide to CFC income by category
Form 5471 Schedule Q reports a controlled foreign corporation’s income, deductions, taxes, and assets by CFC income group. For a 2025 return filed in 2026, use the published December 2024 Schedule Q with the December 2025 Form 5471 instructi...
Form 5471 Schedule P: PTEP reporting for US shareholders of CFCs (2026 guide)
Form 5471 Schedule P tracks previously taxed earnings and profits, or PTEP, for certain US shareholders of foreign corporations. For a 2025 tax return filed in 2026, it helps show which CFC earnings were already included in US income. That record becomes relevant when a CFC later distributes cash. Correct PTEP reporting can determine wh...