Mel Whitney

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...

If you sell occasionally on eBay, collect client payments through Stripe, or use an online marketplace while living abroad, the 1099-K story for this filing season is much less confusing than it looked a year ago. Congress reversed the muc...

The head of household filing status is one that few people understand. But it is important to understand all of your filing options to minimize the taxes you owe. If you meet the criteria to qualify, a tax return for head of household can result in lower taxes than single status.  This article will help you to understand how to qualify for head o...

H1B visa holders typically qualify as US resident aliens for tax purposes after passing the substantial presence test. That means H1B visa tax usually includes federal income tax at 10–37% progressive rates, plus Social Security at 6.2% and Medicare at 1.45%, along with state taxes. The filing deadline is April 15, 2026,...