Andrew Coleman

For the 2025 tax year, qualifying US taxpayers can use Form 2555 to exclude up to $130,000 of income earned from services performed abroad. The return is generally filed in 2026, and eligibility requires a foreign tax home plus either the Physical Presence Test or the Bona Fide Residence Test. The 2026 tax-year limit is...

For the 2025 tax year, living abroad does not by itself create or end a state filing duty. You may stop resident taxation after a valid domicile change, but a former state can still tax state-source income or require a part-year return under its own rules. US citizens and resident aliens abroad generally report worldwide income under fe...

If you own shares in a foreign company, the IRS may treat part of that company’s income as yours – even if you never receive a distribution. The controlled foreign corporation rules determine when this happens, which forms you must file, and what the tax consequences look like. This guide covers the current rules for tax yea...

California’s employment safe harbor can treat a California domiciliary as a nonresident while working outside the state under a qualifying contract. For the 2025 tax year, the core tests are a 546-day absence, limited California visits, and a $200,000 intangible-income cap. This is a California state rule, not an IRS residency tes...

Choose a CPA for tax return preparation, deduction strategy, bookkeeping coordination, and year-round tax planning. Choose a tax attorney when you face an IRS audit, tax dispute, collections action, criminal investigation, or need attorney-client privilege. A tax accountant – a general term for a paid preparer who may not hold CPA...

For payments made in 2025, a business generally reports $600 or more of nonemployee compensation paid to a US person on Form 1099-NEC. The filing and recipient deadline is February 2, 2026. A foreign address does not decide the form. The payer must identify the contractor’s US tax status, where the services were performed, and whe...