Mel Whitney
EA
Expertise:
- Non-resident taxation
- Real estate taxation
- Tax optimization
Education:
- 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...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
The Delinquent FBAR filing procedures historically covered an FBAR-only probl...
FBAR penalties in 2026: amounts, violations, and when they are reduced
Most late FBAR cases do not automatically lead to maximum penalties. The biggest risk factor is whether the IRS sees the failure as non-willful or willful. ...
Amending an FBAR: How to correct FBAR mistakes and file an amended return
You can amend an FBAR at any time by filing a corrected ...
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...