- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Giving up a green card: tax implications, abandonment process, and what happens next
Giving up a green card usually means filing Form I-407 with USCIS, then handling the final US tax year correctly. For 2025 returns filed in 2026, long-term residents may also need Form 8854 and may face an exit tax if they meet 1 of...
Acceptable reasons for renouncing US citizenship: what it means and what happens next
You do not need an ‘acceptable reason’ approved by the US government, but your act must be voluntary, intentional, and informed. The acceptable reasons for renouncing US citizenship are personal, but the legal test is not about whether the government likes your reason. In 2026, the key question is whether the act is voluntar...
Do nonresident aliens pay Social Security tax? (FICA & benefits explained)
Nonresident aliens can deal with Social Security in 2 different ways: payroll tax while working and tax withholding from benefits later. Do non-resident aliens pay Social Security tax? This depends on the type of income, visa status, and work location of the individual, and whether a treaty or totalization agreement app...
US exit tax (expatriation tax) explained – 2026 rules
The US exit tax is a federal expatriation tax that may apply when a US citizen renounces citizenship or a long-term green card holder ends US residency. For calendar year 2026, the key IRS figures are $211,000</...
IRS Constructive ownership rules: A complete guide for US expats (2026)
Constructive Ownership is more than a technical tax term – it is the way the IRS prevents taxpayers, corporations, and foreign companies from sidestepping reporting thresholds. This guide tells you about how these rules apply in practice, why they matter, and where they trigger reporting duties. By attributing shares held by famil...