Andrew Coleman
- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
US remittance tax: Complete guide to the 1% rule (2026)
The US remittance tax is a 1% federal excise tax on certain money transfers sent from the United States to foreign countries, effective January 1, 2026. The tax applies only to cash-funded transfers, including cash, money orders, and cashier's checks. Bank account transfers and US debit/credit card payments are exempt under IRC Section 4475.<...
UN income tax unit: The no-stress guide for UN employees who file US taxes
United Nations (UN) employees generally enjoy exemptions from income tax derived from their UN salaries. For US citizens and permanent residents, however, it’s not that simple. US tax law treats UN compensation differently from how most other countries do. Instead of being tax-exempt, US citizens and residents employed by the UN m...
Form W-7: ITIN application guide
If you need to file a US tax return but are not eligible for a Social Security Number (SSN), you must apply for an Individual Taxpayer Identification Number (ITIN). An ITIN is a nine-digit tax process...
IRS Streamlined Procedure for expats: How to file and avoid penalties
Behind on US tax returns or missed FBARs while living abroad? The IRS Streamlined Filing Compliance Procedures may let you catch up with reduced or no penalties – as long as your failure to file was non-willful. Under the ...
How to file and pay back taxes (avoid penalties & delays)
Back taxes are taxes you owe for a previous year but haven't yet filed – and it's more common than most people realize. Financial hardship, a life change, or simply not knowing you had an obligation while living abroad can all lead to missed filings. Whatever got you here, the good news is that you have options, and acting sooner ra...
What happens if you don't file taxes while living abroad? Penalties & IRS rules explained
Most Americans who move abroad don't realize they're still required to file US tax returns – and by the time they do, they're often several years behind. Missing those filings can mean penalties, growing interest charges, and foreign account reporting violations that compound the longer they go unaddressed. Before divi...