Mel Whitney
Articles
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 ...
Social Security benefits for non-citizens, permanent residents, and foreign spouses
Non-citizens can receive Social Security if they meet the rule for the benefit they claim. For 2025, one work credit requires $1,810 of covered earnings; retirement on your own record usually needs 40 credits, while spouse and survivor claims can rely on another worker’s record. Taxes for Expats explains the tax side in our ...
How to determine the maximum account value for FBAR
The FBAR maximum account value is the highest balance in each foreign financial account at any point during the calendar year – not the December 31 closing balance – converted to USD using the Treasury Report...
IRS Form 14653: A complete guide for US expats and offshore filers
What is Form 14653? Form 14653 is the IRS certification form ...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
The Delinquent FBAR filing procedures historically covered an FBAR-only pro...