Mel Whitney
Articles
Where to report foreign income on Form 1040 and exclude it legally
If you're a US citizen or green card holder living abroad, you owe US tax on your worldwide income. That includes wages, self-employment earnings, interest, dividends, rental income, and pensions – regardless of where they were earned or where the money sits today. Your starting point is Form 1040. From there, the form or sche...
Capital gains tax on foreign property: US reporting, exclusions, and how to reduce tax
US citizens and resident aliens generally report worldwide capital gains on a US tax return, including a foreign home or rental sold in 2025 and filed in 2026. The main ways to reduce the US capital gains tax on a ...
Form 706-NA: Estate tax return for nonresident aliens - complete guide
Form 706-NA is the US federal estate tax return used to compute estate and generation-skipping transfer (GST) tax liability for a nonresident non-citizen (NRNC) decedent who owned US-situated assets at death. The executor must file within 9 months of the date of death if the gross US estate, gift tax specific exemption, and adjusted tax...
FBAR quiet disclosure: IRS risks, penalties, and safer options
FBAR quiet disclosure is not an official IRS compliance program. It usually me...
Form 3520 penalties: late filing relief, abatement, reasonable cause, and what to do next
Quick answer ...
Social Security benefits for non-citizens, permanent residents, and foreign spouses
Permanent residents and many non-citizens can receive US Social Security benefits, including retirement, disability, spousal, and survivor payments. Citizenship alone is not the test. Eligibility turns on five things: work credits (yours or a spouse's) your family relationship to the worker yo...