- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Form 1120-F instructions for foreign corporations in the US
Form 1120-F is the US income tax return for a foreign corporation with specified US activity or income. For a 2025 calendar-year filer, the main 2026 deadline is April 15 with a US office or June 15 without one. Missing a timely return can cost ECI deductions. File Form 1120-F when a foreign corporation has a US trade or business, certa...
What triggers an IRS audit? 12 common triggers for US expats
An IRS audit trigger is a return feature that can lead to further review, such as a data mismatch or missing form. For 2025 expat returns filed in 2026, IRS audits may start through computer screening, information...
GILTI tax (NCTI): Global Intangible Low Taxed Income definition, calculation, and example
The GILTI tax – Global Intangible Low-Taxed Income – is a US minimum tax on the active earnings of foreign corporations controlled by US shareholders. The One Big Beautiful Bill Act renamed GILTI to “net CFC tested income” (NCTI) for tax years beginning after December 31, 2025, broadened the taxable base, and rai...
Form W-8IMY: Complete guide for foreign intermediaries and flow-through entities (2026)
Form W-8IMY is the IRS certificate that foreign intermediaries, flow-through entities, and certain US branches use to document their status and pass along beneficial owner information to withholding agents. If your entity receives US-source income on behalf of others, this is the form that tells the withholding agent who stands behind t...
IRS tax amnesty program for expats: Streamlined Filing, FBAR & VDP options
The IRS tax amnesty program — often called the tax amnesty program or federal tax amnesty — is an umbrella term for several tax compliance relief options in the US. ...
Form 2555 instructions: claim the foreign earned income exclusion
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...