Andrew Coleman
Articles
How You Are Affected by the Affordable Healthcare Act as a US Expat
For the first time, United States Citizens are obligated to report information regarding health care coverage as well as their eligibility on their US income tax return. This is all because of the ACA (Affordable Care Ac...
NATO Personnel & US Tax
Ottawa Agreement & US Tax Ottawa Agreement outlines taxation for NATO Personnel. However, this is mostly in the eyes of the 'host country'. For US persons, NATO Compensation is not exempt from U.S. Tax (except for Combat service) The agreement provides tax exemption from the host country...
Tax Reform for Individuals With Foreign Corporations - Extended Effect of Sec 962 Election
What does Sec 962 mean for U.S. owners of foreign-controlled corporations (CFC)? The cornerstone of Tax Reform 2017 in the area of international taxes is the imposition of Transition t...
Foreign Earned Income Exclusion Denied - Case Study
Interpretation of the Foreign Earned Income Exclusion A tax court recently found that a contractor of Korean Air could not claim the foreign earned i...
Non-US Citizen Receives Social Security - Is It Taxable? Explained in Plain English.
U.S. Social Security Payments to non-resident U.S. Social Security benefits may be paid to non-resident aliens. Those payments may be for work previously performed in the US or spousal benefits. Generall...
California Safe Harbor - Only for Working Expats
Safe Harbor does not cover non-working expats The often-cited “Safe Harbor” for the California residents working abroad has a few wrinkles that are commonly misunderstood. Most importantly, the rule does not cover non-working expats. The 546 days outside of the US rule is i...