Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
IRS Streamlined Foreign Offshore Procedures (SFOP): a comprehensive guide for expats
The Internal Revenue Service introduced the ...
Form 8288: FIRPTA withholding tax return - instructions and complete guide
Form 8288 is the US Withholding Tax Return for Certain Dispositions by Foreign Persons. The withholding agent, typically the buyer of a USRPI, withholds 15% of the amount realized (IRC § 1445(a)) and remits the tax with Form 8288 to the IRS within 20 days of the tra...
Foreign tax credit explained for US expats: Rules, limits, and how to claim it
The US foreign tax credit is a nonrefundable credit that can reduce your US tax when you pay qualifying foreign income taxes on foreign-source income that is also subject to US tax. It is calculated on Form 1116 for most filers – though small amounts may qualify for a simpler path. The FTC is nonrefundable: it can reduce your US t...
Foreign rental property depreciation for US expats: ADS rules, 30 vs 40 years, and examples
Foreign rental property depreciation requires the use of ADS – the Alternative Depreciation System, which is one of the two systems within MACRS. Here is what that means in practice: Foreign residential rental property used predominantly outside the US must be depreciated under ADS. ADS uses straight-line deprec...
FBAR vs. Form 8938: A detailed guide to key differences and filing thresholds (2026)
FBAR (FinCEN Form 114) and Form 8938 are two separate US reporting obligations for foreign financial assets. FBAR is filed with FinCEN and applies when aggregate foreign account balances exceed $10,000 at any point during the calendar year. Form 8938 is filed with the IRS and applies to higher-value specified foreign financial assets, w...