Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
IRS Form 14653: A complete guide for US expats and offshore filers
What is Form 14653? Form 14653 is the IRS certification form us...
IRS Streamlined Foreign Offshore Procedures (SFOP): a comprehensive guide for expats
The Internal Revenue Service introduced the streamlined foreign offshore procedures to give Americans abroad a structured way to catch up on missed tax filings without facing severe penalties. Inste...
Am I exempt from FATCA reporting? FATCA exemption codes and requirements in 2026
Most US expats who ask whether they are exempt from FATCA reporting are not actually exempt – they are simply below the Form 8938 filing threshold. That distinction matters, because a threshold can be crossed next year while a tr...
Form W-8BEN-E: Complete guide for foreign entities (2026)
Form W-8BEN-E is the IRS certificate used by foreign entities to establish their status as beneficial owners of US-source income and to claim reduced withholding rates under a tax treaty or FATCA exemption. The IRS W-...
ECI vs FDAP: Key differences in US tax treatment for nonresident aliens (2026 guide)
The single most important difference between ECI and FDAP is the tax rate and whether deductions are allowed. In a FDAP income vs. ECI comparison, effectively connected income is taxed at graduated rates up to 37% for tax year 2025, with deductions permitted. Fixed, Determinable, Annual, or Periodical (FDAP) income is s...
How to fix FBAR mistakes: amended FBAR instructions, filing late, and Streamlined Procedures
The right correction depends on what went wrong, whether the related tax returns are accurate, whether conduct was non-willful, and whether the IRS has made contact. For 2025 accounts, the FBAR threshold remains more than $10,000 in aggregate foreign accounts, with an automatic extension through October 15, 2026. For common FBAR mistake...