Andrew Coleman
Articles
Top 10 recommendations for taxpayers behind on US taxes who are contacted by the IRS
1) If you are behind on filing your US expat tax returns, you have the opportunity to get caught up. Have you received a notice from the IRS for one or more delinquent tax returns? There are many reasons why you may have fallen behind on filing your US expat tax return(s). ...
IRS Streamlined Procedure for expats: How to file and avoid penalties
Behind on US tax returns or missed FBARs while living abroad? The IRS Streamlined Filing Compliance Procedures may let you catch up with reduced or no penalties – as long as your failure to file was non-willful. Under the ...
IRS Form 709 gift tax return: instructions, exemptions & filing guide (2026)
Form 709 is the IRS form used to report taxable gifts and allocate the Generation-Skipping Transfer (GST) exemption. Understanding who files Form 709 starts with one rule: it is always the donor, not the recipient. You must file a gift tax return if you: give more than $19,000 to any one person in 2026 (the annual excl...
How to file US taxes from abroad online: the ultimate guide for US expats
Millions of Americans pack up and start over abroad every year – the State Department estimates about nine million US citizens live outside the country. Many don't realize the IRS can still expect a Form 1040, even when income is earned far from th...
Dual citizenship guide 2026: Countries that allow it, US rules & how to get it
Around 150 countries worldwide allow dual citizenship in some form, including the United States. Americans can hold a second passport through birth, naturalization, marriage, or investment. ...
NCTI (former GILTI): Net CFC Tested Income definition, calculation, and example 2026
Starting January 1, 2026, what was known as GILTI – Global Intangible Low-Taxed Income – was officially renamed N...