Andrew Coleman
Articles
Delinquent International Information Return Submission Procedures (DIIRSP): IRS rules for 2026
As of 2026, the ...
Totalization agreements: Avoiding double Social Security taxation as a US expat
A Social Security Totalization Agreement can stop the same earnings from being taxed by two social insurance systems at once. As of April 2026, the United States has 30 active Totalization Agreements with foreign countrie...
Form 8993 and the FDII deduction explained
Form 8993 is the IRS form used to compute the Section 250 deduction for foreign-derived intangible income, or FDII, and global intangible low-taxed income, or GILTI. Domestic C corporations – and certain individuals who make a Section 962 election – file this form to claim a deduction that lowers the effective US tax rate on...
How to renounce US citizenship: process, fees, exit tax, and final filings
Renouncing US citizenship is a permanent legal act completed before a US diplomatic or consular officer outside the United States, and as of April 13, 2026, the government CLN processing fee is ...
Form W-7: ITIN application guide
If you need to file a US tax return but are not eligible for a Social Security Number (SSN), you must apply for an Individual Taxpayer Identification Number (...
Do American citizens living abroad have to pay US taxes?
Yes. US citizens and resident aliens abroad report worldwide income on a US tax return if they meet the 2025 filing rules, even if all income was earned outside the United States. A person can owe ...