Mel Whitney

US citizens and resident aliens abroad must report foreign self-employment income on a US tax return when they meet the filing rules for the 2025 tax year. The key issue is that self-employment tax on foreign earned income is separate from income tax, even when the Foreign Earned Income Exclusion (FEIE) reduces taxable income on Form 1040. ...

IRS Form 8840, Closer Connection Exception Statement for Aliens, lets a foreign national who passes the substantial presence test still be treated as a nonresident for US tax purposes if they maintain stronger ties to another country. If you spend significant time in the United States but consider another country your home, the Internal...

An international student US tax return for 2025 depends first on federal tax residency. A nonresident F-1 student with taxable US income usually files ...

Private placement life insurance, usually called PPLI, is a specialized life insurance structure that can hold investments inside a policy. For US expats, its benefits are conditional: policy qualification, investor-control limits, foreign reporting, local tax treatment, costs, and liquidity determine whether it works. Start with the 10 key facts...

Mexico, Portugal, Canada, Panama, and Costa Rica are the easiest countries to immigrate to from the US in 2026. Each offers a defined visa pathway for Americans, with published income or investment thresholds and no employer sponsorship required. Of the five, Mexico still has the shortest processing timeline – as little as...

IRS Form 8813 is the payment voucher partnerships use to remit quarterly Section 1446 withholding tax on effectively connected taxable income (ECTI) allocable to foreign partners. The partnership files Form 8813 four times per year – once for each installment – along with the tax payment itself. Form 8813 must accomp...