Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
Form 1065 and Schedule K-1: instructions, codes, due dates, and filing basics
Form 1065 is the annual informational return a partnership files with the IRS to report its total income, deductions, gains, losses, and credits. Schedule K-1 (Form 1065) is the partner-level stateme...
Foreign Housing Exclusion for US expats: Rules, limits, and how to claim
The foreign housing exclusion and deduction are available to qualifying US citizens and resident aliens with a foreign tax home and foreign earned income. US citizens can qualify under either the bona fide residence test or t...
Form 8833 treaty-based return position disclosure for expats: what it is and who must file
Form 8833 is the IRS disclosure you attach to a US return when a tax treaty changes how normal Internal Revenue Code rules apply. As of April 7, 2026, the IRS still lists Form 8833 (Rev. December 2022)</...
IRS Form 14654 instructions for SDOP filing: How to certify non-willfulness under the domestic streamlined procedures
In 2014, the IRS changed the course of offshore compliance by launching the Streamlined Domestic Offshore Procedures – a relief path for US residents who had unknowingly failed to report foreign income and accounts...
F-1 International Student Tax Return 101
The 2026 tax season is here, and for many students, the hardest part is knowing where to start. An International Student Tax Return is usually based on your 2025 income, your visa status, and your tax residency status under IRS rules. Most F-1 and M-1 students who we...
FBAR filing requirements and deadlines in 2026
Whether you live in the US or abroad, if you hold an account in a foreign bank — whether savings, pension, or investment — you may be required to comply with FBAR (Report of Foreign Bank and Financial Accounts) filing requirements. Many Americans are unaware that simply having a foreign bank account can trigger FBAR obligations. The US ...