Andrew Coleman

The form you need depends on whether you are a US person for tax purposes or a foreign person, not on whether you live outside the US. That single rule resolves most W-8 vs. W-9 confusion before you go any further. Quick answer: US person (citizen, green card holder, resident alien, domestic entity) si...

For the 2026 filing year, based on 2025 income, partnerships with foreign partners must act as withholding agents on effectively connected taxable income, or ECTI, under section 1446. That filing job now sits alongside the separate 10% transfer-withholding rules under section 1446(f), which apply when a foreign partner sells a partnership interes...

The IRS currently estimates the average burden for taxable corporations, including Form 1120-F filers, at about 90 hours – and that figure doesn't account for the cost of getting it wrong. For foreign corporations doing business in the US, precision in separa...

A digital nomad visa is a country-specific permit that allows remote workers to live legally in a foreign country while earning income from employers or clients based elsewhere. The most attractive digital nomad visa countries for remote workers in 2026 include Portugal, Spain, Croatia, Greece, Estonia, Thailand, and several Latin Ameri...

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 countries. Notably, Romania is no lo...

For US expats, a health savings account can be one of the most valuable financial tools you carry abroad, but the IRS HSA rules around contributing, spending, and reporting change the moment you leave the US. US expats can generally use existing health savings account (HSA) funds abroad for qualified medical expenses, but many cannot ke...