Articles

Foreign inheritance tax: US reporting requirements (2026)

Do you pay tax on inheritance from overseas? No federal income tax on the inhe...

How to file a tax extension from the US or abroad in 2026

A federal tax extension gives most taxpayers until October 15, 2026, to file a 2025 federal income tax return. It does not extend the normal payment deadline, which was April 15, 2026, for most taxpayers. Qualifying US ex...

IRS removes Delinquent FBAR Submission Procedures: what late FBAR filers need to know

On June 30/July 1, 2026, the IRS quietly removed the Delinquent ...

IRC 951A and NCTI tax: What US expat business owners must know in 2026

If you own part of a foreign company, the US may tax you on that company's profits even if it never pays you a dividend. IRC 951A is the rule that makes this happen, and understanding it is the single most important step an expat business owner can take to avoid unexpected tax bills and penalties. This guide explains how the IRC 951...

Qualified education expenses: what counts and how to claim it

For the 2025 tax year, qualified education expenses depend on the benefit claimed. AOTC and LLC use credit rules, while 529 plans and the $2,500 student loan interest deduction use different tests. Certain foreign schools qualify only if they are eligible educational institutions. The ...

Is alimony taxable for US expats? Federal rules explained

For the 2025 tax year filed in 2026, federal treatment turns on the date of the divorce or separation instrument. Agreements executed after December 31, 2018 use the newer rule, while qualifying older agreements can still follow the pre-2019 rule. For US citizens and resident aliens abroad, living overseas does not replace this federal ...