Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
Form 1099-K threshold rollback: $600 rule reversed in latest tax reform
If you sell occasionally on eBay, collect client payments through Stripe, or use an online marketplace while living abroad, the 1099-K story for this filing season is much less confusing than it looked a year ago. Congress reversed the much-discussed $60...
What is double taxation? How it works in the US and how to avoid double tax
Double taxation is one term that often becomes a cause for concern for those who live or do business abroad. In plain English, double taxation means the same income is taxed twice – either by two jurisdictions or at two levels, such as the company level and the shareholder level. That is what double taxation means. People also call it doubl...
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. Instead of automatic fines, eligib...
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 Streamlined Foreign Offshore Procedures that lets you catch up on missed filings without facing harsh penalties. The form includes a narrative statement e...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
Delinquent FBAR Submission Procedures (DFSP) allow US taxpayers to file overdue foreign account reports without maximum penalties. If you missed FBAR deadlines for accounts exceeding $10,000 aggregate, DFSP provides a compliance path with typically $0 penalties if you have reasonable cause. ...
FinCEN Form 114 requirements: Who must file and what to report
FBAR (FinCEN Form 114) is the Report of Foreign Bank and Financial Accounts – and it’s filed separately from your federal income tax return through FinCEN’s BSA E-Filing system, not with ...