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
Top low-tax countries in 2026: Best picks for expats by tax type
If you're looking to reduce your tax burden, relocating to a low-tax country might be a smart financial move. But for US citizens and residents who are taxed on their worldwide income, compliance with US tax laws rem...
US expat taxes 2026: Complete guide to filing abroad & avoiding double taxation
Every year, more Americans choose to build new lives overseas — nearly ...
Best countries to move to from the USA in 2026
The best countries to move to from the USA in 2026 include Portugal, Mexico, Costa Rica, Canada, Australia, Singapore, the Netherlands, Thailand, Switzerland, South Korea, Indonesia, and the UAE, depending on your visa path, budget, language needs, and tax profile. For the 2025 tax year filed in 2026, US citizens abroad still report wor...
IRS Form 5472: Filing requirements, instructions, and penalties
IRS Form 5472 is an information return required under IRC §6038A and §6038C. A US corporation with 25% or more foreign ownership – and any foreign-owned single-member LLC classified as a disregarded entity – must file Form 5472 for each tax year in which re...
Controlled Foreign Corporations (CFCs): Definition, rules, and tax implications
Running a business in another country can feel exciting and confusing. Tax rules from the US still apply, even when the company is formed overseas, and some of those companies fall under a special label called a controlled foreign corporation (CFC). A controlled foreign corporation can cause a US shareholder to include certain income cu...
Form 1099 for foreign contractors: 2026 IRS rules and filing guide
For the 2026 filing season, Form 1099 for foreign contractors is really a status-and-sourcing question. For payments made in 2025, the 1099-NEC threshold is still $600, but businesses that file 10 or more information returns in the aggregate must file electronically, and worker classification is under sharper scrutiny than before. ...