Mel Whitney
Articles
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. ...
FBAR filing requirements and deadlines in 2026
If you are a US citizen, green card holder, or resident alien with financial accounts outside the United States, you may need to file an FBAR – the ...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
The Delinquent FBAR filing procedures historically covered an FBAR-only pro...
IRS Form 14653: A complete guide for US expats and offshore filers
What is Form 14653? Form 14653 is the IRS certification form u...
How to report foreign self-employment income and handle self-employment tax on foreign earned income (2026 guide)
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 to avoid US taxation
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...