Andrew Coleman

US citizens and residents can pay US taxes online in 2026 through IRS Direct Pay, debit or credit card payments, an IRS Online Account, or EFTPS for existing users. Direct Pay is free and lets you schedule a payment up to 365 days in advance; if the withdrawal succeeds, you get credit for the day you selected, though processing can take...

The Exclusive Citizenship Act of 2025 (S.3283), introduced by Senator Bernie Moreno (R-OH) on December 1, 2025, proposes banning dual citizenship for all US citizens. As of 2026, S.3283 remains at the first of 5 legislative steps: 1 cosponsor, no listed committee hearings, no markup vote, and no House companion bill. Dual citizenship is fully leg...

Foreign partnership US tax rules depend on 2 separate questions: whether a US person owns an interest in a foreign partnership, and whether a foreign person is a partner in a US partnership. US partners may face income reporting, Form 1065 overlap, FBAR, and Form 8938 obligations, while foreign partners in a US partnership may trigger IRC §1...

The best offshore savings accounts for US expats in 2026 are usually FATCA-compliant instant-access, notice, or fixed-term accounts in stable jurisdictions such as Guernsey, the Isle of Man, Singapore, Luxembourg, and Gibraltar. Rates may range from about 3.5%–5.5% APY on selected products, but the FBAR threshold is $10,000. ...

RSUs are taxed as ordinary income at vesting – federal rates up to 37%, plus 7.65% FICA – and any post-vest gain is taxed separately as a capital gain. When your restricted stock units vest, the full market value is added to your wages. Your employer withholds at the 22% (up to $1 million) federal supplement...

If you earned income outside the US in 2025 and paid foreign income tax on it, Form 1116 may help reduce your 2026 US tax bill. This 1116 foreign tax credit guide explains who files the form, how the limitation works, and how the credit flows to Schedule 3. Who Form 1116 is for: US citizens, resident aliens, gre...