Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
Easiest countries to move to from the US in 2026: Top destinations for Americans
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...
Form 8813: Partnership withholding tax payment voucher explained
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...
Form 1042-S: Complete guide for nonresident aliens and withholding agents (2026)
Form 1042-S is the IRS information return used to report US-source income paid to foreign persons and any tax withheld under Chapter 3 or Chapter 4 – FATCA – rules. The default withholding rate under Chapter 3 is 30% of gross income, and withholding agents must furnish a copy to each recipient by March 16, 2...
What is double taxation? How it works in the US and how to avoid double tax
Double taxation means the same income is taxed twice – either by two countries claiming the same earnings, or at two levels within one system, where a corporation pays tax on profits and the shareholder pays again on dividends. For Americans who live or do business abroad, double tax exposure is one of the most common filing compl...
FBAR quiet disclosure: IRS risks, penalties, and safer options
FBAR quiet disclosure is not an official IRS compliance program. It usually ...
FBAR penalties in 2026: late filing fines, violations, and relief
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. ...