Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
Am I exempt from FATCA reporting? FATCA exemption codes and requirements in 2026
Most US expats who ask whether they are exempt from FATCA reporting are not actually exempt – they are simply below the Form 8938 filing threshold. That distinction matters, because a threshold can be crossed next year while a tr...
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 status as beneficial owners of US-source income and to claim reduced withholding rates under a tax treaty or FATCA exemption. The IRS W-...
IRS Streamlined Foreign Offshore Procedures (SFOP): a comprehensive guide for expats
The Internal Revenue Service introduced the ...
FBAR vs. FATCA for US expats: Key differences, filing rules, and when you need both
FBAR and FATCA are two separate US foreign asset reporting regimes. FBAR is ...
FBAR quiet disclosure: IRS risks, penalties, and safer options
FBAR quiet disclosure is not an official IRS compliance program. It usually ...
How to report foreign assets to IRS: Form 8938 vs 3520 vs 5471 vs 8865
US citizens and green card holders living abroad may need to file up to eight separate IRS and Treasury forms each year to report foreign assets held offshore, including accounts, entities, trusts, and gifts. Foreign ass...