Huntly Mayo-Malasky
Articles
Accidental American tax guide: Amnesty, filing, and renunciation in 2026
An accidental American is usually still considered a US taxpayer until their US citizenship is formally relinquished or renounced. Even if they have never lived in the US, do not have a US passport, or pay taxes in anothe...
IRS streamlined domestic offshore procedures: complete 2026 guide
SDOP at a glance: ...
IRS voluntary disclosure explained: OVDP vs streamlined (What applies now?)
The Offshore Voluntary Disclosure Program closed on September 28, 2018. In 2026, p...
Panama private interest foundation: US tax rules and IRS reporting guide for 2026
A Panama private interest foundation can help families separate legal control, succession, and asset administration under Panama Law No. 25 of 1995. For a US person, the main issue is not whether the structure is valid in...
NRI mutual funds India: US tax on Indian mutual funds explained for 2026
US tax on Indian mutual funds: what NRIs and US persons must know US tax on India...
S-corp foreign shareholder rules: Who can and cannot own an S-corp for 2025 return filed in 2026
A nonresident alien cannot be an S corp shareholder for federal tax purposes –...