Mel Whitney
Articles
Form W-8BEN-E: Complete guide for foreign entities (2026)
Form W-8BEN-E is the IRS certificate used by foreign entities to establish their sta...
Amending an FBAR: How to correct FBAR mistakes and file an amended return
You can amend an FBAR at any time by filing a corrected ...
1031 exchange foreign property: what US expats and investors must know in 2026
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 for US expats: strategies, structures, and compliance in 2026
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 instructions: FIRPTA withholding tax return guide
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...
What is FATCA? The Foreign Account Tax Compliance Act explained for US expats
FATCA stands for the Foreign Account Tax Compliance Act – a 2010 US law that requires foreign banks to report accounts held by US persons to the IRS and requires US taxpayers with foreign financial assets above set thresholds to file Form 8938 w...