Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
Delinquent FBAR Submission Procedures removed in 2026: how to file late FBARs now
The Delinquent FBAR filing procedures historically covered an FBAR-only probl...
Who is exempt from FATCA reporting? FATCA exemptions, thresholds, and exemption codes (2026)
Most US expats who ask whether they are exempt from FATCA reporting are not actually exempt – they are simply below the ...
FBAR penalties in 2026: amounts, violations, and when they are reduced
Most late FBAR cases do not automatically lead to maximum penalties. The biggest risk factor is whether the IRS sees the failure as non-willful or willful. ...
PTEP regulations explained: Previously taxed earnings and profits rules for US expats in 2026
Previously taxed earnings and profits, or PTEP, are amounts already included in a US shareholder's gross income that can be distributed tax-free when repatriated from a controlled foreign corporation. The exclusion is governed by ...
IRS nonresident alien estate tax: the $60,000 US situs assets exemption explained
A nonresident who is not a US citizen can face US federal estate tax with only $60,000 of US-situated assets, a threshold that is not indexed for inflation. That is very different from the $15 million basic exclusion amount for US citizens and US domiciliaries who die in 2026. The IRS nonresident alien ...