Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
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 ...
Form 706-NA: Estate tax return for nonresident aliens - complete guide
Form 706-NA is the US federal estate tax return used to compute estate and generation-skipping transfer (GST) tax liability for a nonresident non-citizen (NRNC) decedent who owned US-situated assets at death. The executor must file within 9 months of the date of death if the gross US estate, gift tax specific exemption, and adjusted tax...
FBAR quiet disclosure: IRS risks, penalties, and safer options
FBAR quiet disclosure is not an official IRS compliance program. It usually me...
FBAR penalties in 2026: fines, late filing relief, and mitigation options
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. ...