Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
IRS nonresident alien estate tax: the $60,000 US situs assets exemption explained
A nonresident who is not a US citizen can face US federal estate tax with only $60,000 of US-situated assets, a threshold that is not indexed for inflation. That is very different from the $15 million basic exclusion amount for US citizens and US domiciliaries who die in 2026. The IRS nonresident alien ...
Foreign rental income tax guide for US expats
US citizens and resident aliens generally report 2025 rent from property abroad on their US tax return filed in 2026. The worldwide-income rule applies even when the same rent is taxed overseas, although deductions, depreciation, losses, and foreign tax credits can reduce US tax. For foreign investment property tax purp...
Form 3520 penalties: late filing relief, abatement, reasonable cause, and what to do next
Quick answer ...
5 Top Tax Tips for Foreigners Working in the U.S.
The United States tax system is complex and constantly changing. Most U.S. Citizens have difficulty understanding their tax obligations, and foreign residents living in the United States are left even more confused. ...
International tax forms and foreign withholding forms guide
For the 2025 tax year filed in 2026, reporting forms tell the IRS about income, assets, or ownership, while withholding certificates tell a payer how to treat a payment. The right document depends on who is paid, what is paid, and where the income is sourced. See our ...