Mel Whitney

If you are a US person and your aggregate foreign financial account balances exceeded $10,000 at any point during the calendar year, you must file ...

Form W-8BEN-E is the IRS certificate used by foreign entities to establish their sta...

You can amend an FBAR at any time by filing a corrected ...

If you own investment real estate overseas, a 1031 exchange foreign property transaction can defer your capital gains when you sell – but it depends entirely on whether both properties are on the same side of the border. Under ...

International tax planning legally structures global income, assets, and business activity to manage worldwide tax while meeting US and foreign rules. For 2025 returns filed in 2026, two core tools are Form 2555 for the Foreign Earned Income Exclusion and Form 1116 for the Foreign Tax Credit. US citizens and Green Card holders generally...

Form 8288 reports and transmits US tax withheld when certain foreign persons dispose of US real property interests. For a standard FIRPTA sale, the buyer or other withholding agent generally withholds 15% of the amount realized and files the return with the IRS within 20 days after the transfer date. Th...