Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
Form 1040-NR guide for nonresident aliens
Form 1040-NR is the US Nonresident Alien Income Tax Return.You file it if you were a nonresident alien during the year and had a Form 1040-NR filing requirement, such as effectively connected income, reportable US-source income, a refund claim, or a t...
FBAR vs. FATCA for US expats: Key differences, filing rules, and when you need both
Money earned in 2025 is only part of your tax picture. The moment you keep savings, investments, or other funds outside the country, the IRS wants to see the full story. Many Americans abroad are surprised by how quickly foreign accounts become part of their yearly filing, which is why FBAR and FATCA play such an important role in staying complia...
FBAR vs. Form 8938: A detailed guide to key differences and filing thresholds (2026)
If you hold money outside the US, two separate reporting rules may apply to you. FBAR (FinCEN Form 114) is filed with the Financial Crimes Enforcement Network if the aggregate maximum value of your foreign financial accounts exceeds $10,000...
IRS Form 14654 instructions for SDOP filing: How to certify non-willfulness under the domestic streamlined procedures
Many US taxpayers discover years later that foreign income, bank accounts, or FBARs were never reported — often because they did not realize the rules applied to them. To help eligible ...
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 Form 14653: A complete guide for US expats and offshore filers
What is Form 14653? Form 14653 is the IRS certification form use...