Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
IRS Streamlined Foreign Offshore Procedures (SFOP): a comprehensive guide for expats
The Internal Revenue Service introduced the streamlined foreign offshore procedures&nb...
FBAR vs. FATCA for US expats: Key differences, filing rules, and when you need both
FBAR and FATCA are two separate US foreign asset reporting regimes. FBAR is ...
FBAR quiet disclosure: IRS risks, penalties, and safer options
FBAR quiet disclosure is not an official IRS compliance program. It usually ...
FBAR filing requirements and deadlines in 2026
An FBAR — Report of Foreign Bank and Financial Accounts, officially FinCEN Form 114 — is an annual disclosure to FinCEN listing your foreign financial accounts once their combined value passes $10,000. It isn&...
How to avoid Capital Gains Tax on inherited property
For the 2025 tax year filed in 2026, inheriting property usually does not create federal income tax by itself. Capital gain generally arises when the property is sold for more than its adjusted basis, and inherited property usually starts with a basis tied to fair market value at the decedent’s death. For US expats, the same feder...