Andrew Coleman
Articles
Covered expatriate: definition, rules, and tax consequences in 2026
What is a covered expatriate? A covered expatriate is a US citizen or long-term resident who relinquishes status and meets at least 1 of 3 IRS tests – net worth, average annual tax liability, or five-year tax compliance certification – making them subject to Section 877A exit-tax rules. For a 2025 expatriati...
The best US expat tax service in 2026: Top expat tax filing providers compared
For Americans abroad filing 2025 returns in 2026, the best ...
FBAR joint filing for married couples: joint accounts and when you must file separately
FinCEN Form 114, better known as the ...
FBAR exchange rate: which rate to use for foreign accounts
For the FBAR exchange rate, you use the ...
Crypto FBAR 2026: Do you need to report cryptocurrency on FinCEN Form 114?
If you hold cryptocurrency on a foreign exchange, the answer changes depending on how the account is structured and what FinCEN has finalized. As of the 2026 filing season, a foreign account holding only virtual currency...
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. ...