Andrew Coleman

Most expat tax obligations begin with Form 1040 and branch into additional forms depending on income type, account balances, and foreign entity interests. For tax year 2025, a single filer under 65 generally must file once gross income reaches $15,750. That obligation follows citizenship, not location. Which specific US expat ...

IRS Form 5471 is an information return that US persons file to report their interests in certain foreign corporations. It is attached to your income tax return – not filed separately – and is required even if the foreign corporation had no income and you owe no US tax. The penalty for not filing is $10,000 per foreign corpor...

FinCEN Form 114, better known as the FBAR, requires US persons to report their foreign financial accounts to the Treasury each year. If you are married, one thing to get straight early: your Form 1040 filing status – MFJ or MFS – has no bea...

Most nonresident aliens do not owe US capital gains tax merely because they sell ordinary US stocks, but sales of US real estate are generally taxable and commonly trigger FIRPTA withholding. A separate 183-day rule can impose a 30% tax on certain net US-source capital gains when a nonresident is physically present in the United States for at lea...

Updated for 2026, US law does not maintain an official country-by-country approval list for second nationalities. Americans can generally hold another nationality without losing US citizenship unless they perform an expatriating act voluntarily and with the intention of relinquishing US nationality. This dual citizenship countri...

As of 2026, the ...