TFX uses cookies to ensure you get the best experience on our website.
Andrew Coleman
Articles
Bona Fide Residence vs Physical Presence Test for US expats
The US tax code gives Americans living abroad two ways to qualify for the Foreign Earned Income Exclusion (FEIE): the Bona Fide Residence Test and the Physical Presence Test. If you intend to stay abroad long-term with c...
Dependent exemption in 2026: Who qualifies and what it means today
No, the dependent exemption deduction is not active for 2025 returns filed in 2026...
Physical presence test: 330-day rule for US expats
The physical presence route can help qualifying Americans abroad claim FEIE for 2025 if they meet the 330-day rule, have a foreign tax home, and satisfy the other Section 911 rules. The 2025 maximum exclusion is $130,000...
Tax attorney vs CPA: Choosing the right tax professional
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 investigatio...
Totalization agreements: Avoiding double Social Security taxation as a US expat
A Social Security Totalization Agreement can stop the same earnings from being taxed by two social insurance systems at once. As of April 2026, the United States has 30 active Totalization Agreements with foreign countrie...
Form 8993 and the FDII deduction explained
Form 8993 is the IRS form used to compute the Section 250 deduction for foreign-derived intangible income, or FDII, and global intangible low-taxed income, or GILTI. Domestic C corporations – and certain individuals who make a Section 962 election – file this form to claim a deduction that lowers the effective US tax rate on...