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
For Americans living overseas, IRS Form 14653 is the required certification for the Streamlined Foreign Offshore Procedures that lets you catch up on missed filings without facing harsh penalties. The form includes a narrative state...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
Delinquent FBAR Submission Procedures (DFSP) allow US taxpayers to file overdue foreign account reports without maximum penalties. If you missed FBAR deadlines for accounts exceeding $10,000 aggregate, DFSP provides a compliance path with typically $0 penalties if you have reasonable cause. This guide covers DFSP eligibility, acceptable...
IRS Form 14654 instructions for SDOP filing: How to certify non-willfulness under the domestic streamlined procedures
In 2014, the IRS changed the course of offshore compliance by launching the Streamlined Domestic Offshore Procedures – a relief path for US residents who had unknowingly failed to report foreign income and accounts. It offered a lifeline to those who made honest errors rather than deliberate omissions, replacing fear of massive penalties wi...
FBAR quiet disclosure 2026: Risks, IRS penalties, and why Streamlined FBAR disclosure is better
Many Americans living abroad discover that several foreign bank accounts should have been reported on FinCEN Form 114, with FBARs for the 2025 calendar year due April 15, 2026, and automatically extended to October 15, 2026, and decide to quietly file the missing forms without using an IRS compliance program – a step commonly referred to as...
FBAR fines explained: Failure to file, violations, and penalty mitigation options
The penalty for failing to report your foreign bank accounts in 2026 could cost more than the accounts themselves. Willful FBAR violation penalties reach up to the greater of $165,353 or 50% of the account balance. FinCEN's latest inflation adjustment and tighter enforcement, along with new court rulings, have made FBAR compliance r...
Capital gains tax on foreign property: How to report and exclusions you can use (2026)
US tax rules follow you no matter where you live. When you sell a home or land in another country, the IRS still wants you to report the profit. In simple words, you figure out how much money you made, convert the numbers into US dollars, and then apply the tax breaks that fit. If you sold in 2025 vs 2026: The year you ...