Andrew Coleman
Articles
Dependent exemption in 2026: Who qualifies and what it means today
No, the dependent exemption deduction is not active for 2025 returns filed in 2026 – it has been suspended since 2018 under the Tax Cuts and Jobs Act. But yes, claiming a dependent still unlocks real benefits: the Child Ta...
Physical presence test: Complete guide to the 330-day rule (2026)
The IRS physical presence test is one of the two ways to qualify for the Foreign Earned Income Exclusion (FEIE). The key situation is the 2025 tax return filed in 2026. To qualify under this rule, you generally must...
Form 3520-A: what it is, who files it, due date, extension, and penalties
Form 3520-A is the annual information return of a foreign trust with at least one US owner. The foreign trust is the primary filer, but every US person treated as an owner must make sure a complete return is filed and that the required annual sta...
Understanding the mortgage interest deduction for US expats
If you own a home abroad or in the US, you may be able to reduce your US tax bill through the mortgage interest deduction. For US expats, this benefit is often overlooked – or misunderstood. This guide covers who qualifies, what the current limits are, and how to apply this deduction correctly, whether your property is in London, Tokyo,...
The ultimate moving abroad checklist: Step-by-step guide to a smooth relocation
A successful move starts long before your flight. This guide turns a big life change into a practical plan - from documents and visas to banking, insurance, and US expat taxes after moving abroad. It is written for Americans who want a realistic checklist, clear timing, and fewer surprises once they land. ...
アメリカの税金：規則、税率、および国際租税条約
アメリカの税制を理解することは、米国市民やグリーンカード保有者にとって非常に重要です。たとえ海外に長く居住していても、アメリカでは独自の税制が適用され、全世界所得課税の対象となる場合があります。 本ガイドでは、アメリカの税制度について体系的に解説し、以下のポイントを詳しく説明します： 誰がアメリカで納税義務を負うのかどのような税金の種類があるのか 現行の税率や控除の内容 アメリカの確定申告の方法と提出時期 国際租税条約によるアメリカ国外在住者の二重課税回避の仕組み 誰がアメリカで税金を支払う必要があるのか？ ...