Mel Whitney

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 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...

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 is the...

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...

Whether you live in the US or abroad, if you hold an account in a foreign bank — whether savings, pension, or investment — you may be required to comply with FBAR (Report of Foreign Bank and Financial Accounts) filing requirements. Many Americans are unaware that simply having a foreign bank account can trigger FBAR obligations. The US ...