Andrew Coleman

A return to the United States for the 2025 tax year can change filing deadlines, state residency, health coverage, and foreign-account reporting in one move. An expat moving back to US should review federal and state obligations before filing the 2025 return in 2026. A return to the USA plan should start before the flight. US ...

IRS Form 5472 is required when a reporting corporation has a reportable transaction with a related party. For the 2025 calendar year, the filing is generally due April 15, 2026, and an incomplete or late form can trigger a $25,000 penalty. ...

Subpart F income is certain income of a CFC that a US shareholder may have to include in current US taxable income even without a distribution. For the 2025 tax year, the rules still use GILTI terminology; NCTI changes apply to later CFC years. A foreign company can therefore create current US tax before cash reaches its owner. Review T...

The US citizenship renunciation fee cut took effect on April 13, 2026. The State Department reduced the consular fee for a Certificate of Loss of Nationality from $2,350 to $450 – an 80% decrease. That is the entire fee change. The consular appointment now costs what it cost in 2010, before the controver...

A certificate of loss of nationality is the State Department record confirming an approved loss of US nationality. For tax purposes, a 2025 expatriation can also trigger Form 8854, a final dual-status return, and the rules under IRC Section 877A. The physical certificate and the federal tax rules do not always use the same controlling d...

The Form 8898 IRS page covers taxpayers who take the position that they became or ceased to be bona fide residents of 1 of 5 US territories. As of August 2026, the current IRS form and instructions are still the October 2024 revision, which added an online, mobile-friendly submission option. The filing rule turns on both a residency-sta...