Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
IRS Form 14653: A complete guide for US expats and offshore filers
What is Form 14653? Form 14653 is the IRS certification form u...
IRS Streamlined Foreign Offshore Procedures (SFOP): a comprehensive guide for expats
The Internal Revenue Service introduced the ...
How to report foreign self-employment income and handle self-employment tax on foreign earned income (2026 guide)
US citizens and resident aliens abroad must report foreign self-employment income on a US tax return when they meet the filing rules for the 2025 tax year. The key issue is that self-employment tax on foreign earned income is separate from income tax, even when the Foreign Earned Income Exclusion (FEIE) reduces taxable income on Form 1040. ...
IRS Form 8840: closer connection exception to avoid US taxation
IRS Form 8840, Closer Connection Exception Statement for Aliens, lets a foreign national who passes the substantial presence test still be treated as a nonresident for US tax purposes if they maintain stronger ties to another country. If you spend significant time in the United States but consider another country your home, the Internal...
FBAR filing requirements and deadlines in 2026
If you are a US citizen, green card holder, or resident alien with financial accounts outside the United States, you may need to file an FBAR – the Report of Foreign Bank and Financial Accounts – each year. The FBAR is required under the Bank Secrecy Act and is filed separately from your federal tax return on FinCEN F...
F-1 international student tax return guide for 2026
An international student US tax return for 2025 depends first on federal tax residency. A nonresident F-1 student with taxable US income usually files Form 1040-NR by April 15 or June 15, 2026, while an exempt individual must file Form 8843 even with no income...