Andrew Coleman
Articles
How to file US taxes online from abroad: expat guide
Yes. Most US citizens and resident aliens abroad who must file a 2025 federal return can e-file Form 1040 in 2026 when their forms and identification are supported. <!--td {border: 1px solid #cccc...
Form 1040-X explained: How to amend an expat tax return
If you filed a US individual return and later found an error, Form 1040-X is the standard correction form. For a 2025 return filed in 2026, it can fix income, deductions, credits, dependents, filing status, tax, or refund amounts. The right correction route depends on the problem. A single return error may call for an amendment, while a...
Form I-407 explained: how to abandon a green card correctly
Form I-407 is the USCIS Form used to voluntarily give up lawful permanent resident status. For tax purposes, it can also determine when green card tax residency ends for the 2025 tax year filed in 2026. ...
W-9 vs W-8: which tax form do expats need?
For 2026 payer documentation tied to 2025 payments, Form W-9 is for US persons, while the W-8 series documents foreign status. The main ECI certificate is W-8ECI, used by a foreign beneficial owner to claim that specified income is effectively connected with a US trade or business. For a W-9 vs W8 request, start with ta...
Do American citizens living abroad have to pay US taxes?
Yes. US citizens and resident aliens abroad report worldwide income on a US tax return if they meet the 2025 filing rules, even if all income was earned outside the United States. A person can owe ...
Section 245A dividends received deduction: IRC 245A explained for US corporations
IRC 245A gives certain US corporations a 100% deduction for the foreign-source portion of qualifying dividends from 10%-owned foreign corporations. For 2025 returns filed in 2026, the core statute is unchanged, but current cases and proposed rules affect how limits are analyzed. This IRC 245A explained guide focuses on the 202...