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
Social Security tax for expats and self-employed Americans
For the 2025 tax year filed in 2026, US Social Security tax can still apply when an American works abroad, but the result depends on employee status, employer location, self-employment, and any Totalization Agreement. The 2025 Social Security wage base is $176,100, with a 6.2% employee rate. This guide separates payroll tax from benefit...
Form 8283 instructions: How to claim noncash charitable deductions
Individuals who itemize a 2025 return generally attach Form 8283 when their deduction for noncash charitable contributions is more than $500. Section A generally covers deductions over $500 through $5,000, while Section B generally covers items or groups over $5,000, with exceptions such as publicly traded securities. For 2025, non-cash...
Tax home in a foreign country: What it means and why it matters for expats in 2026
A tax home in a foreign country is one of the core requirements for claiming the Foreign Earned Income Exclusion (FEIE). For a 2025 US tax return filed in 2026, a qualifying taxpayer can exclude up to $130,000 of foreign earned income on Form 2555, but living abroad or spending 330 days overseas does not by itself establish a for...
Relinquish vs renounce US citizenship: Key differences, tax rules, and what to expect in 2026
Renouncing and relinquishing US citizenship can produce the same nationality result, but they use different legal paths under INA Section 349 and can create different tax timing. For a 2025 expatriation filed in 2026, Form 8854, the $206,000 liability test, and the $890,000 gain exclusion are key federal tax figures. If the expatriation...
EIN for foreign entity: How to apply and what you need to know in 2026
An EIN for foreign entity use is a 9-digit identifier the IRS assigns to businesses and other organizations. It is also called a federal tax identification number, but it is not the same as an individual taxpayer identification number or a foreign-country TIN. For the 2025 tax year filed in 2026, the key question is not whether the owne...
Branch profits tax: How the US taxes foreign corporations on US branch earnings
A foreign corporation’s US operations can face 2 federal tax layers when they produce effectively connected income: the regular 21% corporate income tax under IRC Section 882 and a 30% branch profits tax under IRC Section 884. A treaty may reduce the second layer to 5% or, under narrow conditions, 0%. This guide explains the 2025 ...