Articles

Dual citizenship countries list: US rules, eligibility & how to get it

The US allows dual citizenship, and many countries worldwide permit it in some form, though no official master list exists. Whether you can actually hold a US passport plus a second one comes down to the nationality law ...

Form 8802: Application for US residency certification

Form 8802, Application for United States Residency Certification, is the IRS application used to request Form 6166, the letter that confirms US tax residency for treaty or VAT purposes. The user fee is $85 for an individu...

Bona fide residence test for US expats: Qualify for tax breaks

The bona fide residence test can help qualifying Americans abroad claim up to $130,000 of Foreign Earned Income Exclusion for the 2025 tax year. You must establish genuine residence abroad for an uninterrupted period that includes 1 full tax year. TFX has explained how ...

Exit tax for green card holders: what you need to know

The expatriation tax for green card holders generally matters only after 8 of the last 15 tax years as a lawful permanent resident and at least 1 covered-status test. ...

Form 8689: Allocation of individual income tax to the US Virgin Islands explained

IRS Form 8689 is not the regular return for every USVI resident. A full-year bona fide USVI resident generally follows the separate Section 932 filing rules and does not use Form 8689. For 2025 returns filed in 2026, the form matters mainly when a taxpayer is not a full-year USVI bona fide resident but has USVI-source income or income c...

Green card holder taxes 2026: foreign income and filing rules

Green card holders are taxed on worldwide income – the same rule that applies to US citizens. If you hold a green card and live abroad, you must report every dollar of foreign income on your US return, including wa...