Articles
ECI tax: what effectively connected income means and when to use Form W-8ECI
Effectively connected income (ECI) is income the IRS treats as directly tied to a trade or business conducted in the United States. Unlike passive US-source income, ECI is taxed on a net basis – meaning deductions are allow...
Can you get a passport if you owe taxes?
Usually, yes – but with one important exception. If the IRS has certified your debt as seriously delinquent federal tax debt and reported it to the State Department, your application can be denied, yo...
Delinquent International Information Return Submission Procedures (DIIRSP): IRS rules for 2026
As of 2026, the IRS Delinquent International Information Return Submission Procedures is still a live compliance path for taxpayers who missed certain international information returns, are not un...
How to avoid penalties on Form 5472: A guide for foreign-owned US corporations
Form 5472 carries a $25,000 penalty per form per year for failure to file, failure to maintain required records, or filing a substantially incomplete return under IRC §6038A. Form 5472 penalties have no statutory maximum cap, so multiple ...
Best expat tax services for Americans abroad: 2026 guide
For Americans abroad filing 2025 returns in 2026, the best expat tax service is the one that matches your filing complexity, not the one with the flashiest interface. A salary-only return with no foreign accounts over $10,0...
Dual citizenship guide 2026: Countries that allow it, US rules & how to get it
Can a US citizen have dual citizenship? Yes, Americans can hold a second ...