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
For Americans living overseas, IRS Form 14653 is the required certification for the ...
IRS Streamlined Foreign Offshore Procedures (SFOP): a comprehensive guide for expats
The Internal Revenue Service introduced the ...
FBAR penalties in 2026: late filing fines, violations, and relief
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. ...
IRS Streamlined Procedures en France : régulariser ses impôts US
Pour de nombreux Américains vivant en France, le problème commence par un simple e-mail de leur banque. ...
Where to report foreign income on Form 1040 and exclude it legally
If you're a US citizen or green card holder living abroad, you owe US tax on your worldwide income. That includes wages, self-employment earnings, interest, dividends, rental income, and pensions – regardless of where they were earned or where the money sits today. Your starting point is Form 1040. From there, the form or sche...
Capital gains tax on foreign property: US reporting, exclusions, and how to reduce tax
US citizens and resident aliens generally report worldwide capital gains on a US tax return, including a foreign home or rental sold in 2025 and filed in 2026. The main ways to reduce the US capital gains tax on a ...