Andrew Coleman

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. ...

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 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...

Yes. Most US citizens and resident aliens abroad who must file a 2025 federal return can e-file Form 1040 in 2026 when their forms and identification are supported. <!--td {border: 1px solid #cccc...

If you filed a US individual return and later found an error, Form 1040-X is the standard correction form. For a 2025 return filed in 2026, it can fix income, deductions, credits, dependents, filing status, tax, or refund amounts. The right correction route depends on the problem. A single return error may call for an amendment, while a...

Form I-407 is the USCIS Form used to voluntarily give up lawful permanent resident status. For tax purposes, it can also determine when green card tax residency ends for the 2025 tax year filed in 2026. ...