Mel Whitney
EA
Expertise:
- Non-resident taxation
- Real estate taxation
- Tax optimization
Education:
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
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...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
The Delinquent FBAR filing procedures historically covered an FBAR-only pro...
FinCEN Form 114: FBAR form filing instructions, who must file, and what to report
FBAR (FinCEN Form 114) is the ...
Am I exempt from FATCA reporting? FATCA exemption codes and requirements in 2026
Most US expats who ask whether they are exempt from FATCA reporting are not actually exempt – they are simply below the ...
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 ...