Mel Whitney
Articles
Form 1065 and Schedule K-1: instructions, codes, due dates, and filing basics
Form 1065 is the annual informational return a partnership files with the IRS to report its total income, deductions, gains, losses, and credits. Schedule K-1 (Form 1065) is the partner-level stateme...
TN visa taxes: Complete guide for Canadian and Mexican professionals
TN visa holders – Canadian and Mexican professionals admitted under USMCA – owe US federal income tax on US-source wages from the first day of US work. Tax residency, determined under the 183-day Substantial Presence Test in IRC § 7701(b), dictates the return: Form 1040 for resident aliens reporting worldwide income, or Form 1040...
Foreign Housing Exclusion for US expats: Rules, limits, and how to claim
The foreign housing exclusion and deduction are available to qualifying US citizens and resident aliens with a foreign tax home and foreign earned income. US citizens can qualify under either the bona fide residence test or t...
Form 8833 treaty-based return position disclosure for expats: what it is and who must file
Form 8833 is the...
IRS Form 14654 instructions for SDOP filing: How to certify non-willfulness under the domestic streamlined procedures
In 2014, the IRS changed the course of offshore compliance by launching the Streamlined Domestic Offshore Procedures – a relief path for US residents who had unknowingly failed to report foreign income and accounts...
F-1 International Student Tax Return 101
The 2026 tax season is here, and for many students, the hardest part is knowing where to start. An International Student Tax Return is usually based on your 2025 income, your visa status, and your tax residency status under IRS rules. Most F-1 and M-1 students who we...