Mel Whitney
Articles
What is FIRPTA? A guide for foreign sellers and US buyers
The Foreign Investment in Real Property Tax Act, FIRPTA, is a part of US tax law that can require withholding when a foreign person sells US real estate. In a typical sale, the buyer has the immediate filing duty, not the seller...
Form 1099-K threshold rollback: $600 rule reversed in latest tax reform
If you sell occasionally on eBay, collect client payments through Stripe, or use an online marketplace while living abroad, the 1099-K story for this filing season is much less confusing than it looked a year ago. Congress reversed the muc...
What is double taxation? How it works in the US and how to avoid double tax
Double taxation is one term that often becomes a cause for concern for those who live or do business abroad. In plain English, double taxation means the same income is taxed twice – either by two jurisdictions or at two levels, such as the company level and the shareholder level. That is what double taxation means. People also call it double tax....
IRS Streamlined Foreign Offshore Procedures (SFOP): a comprehensive guide for expats
The Internal Revenue Service introduced the streamlined foreign offshore procedures to give Americans abroad a structured way to catch up on missed tax filings without facing severe penalties. Instead of automatic fines, eligible ta...
IRS Form 14653: A complete guide for US expats and offshore filers
For Americans living overseas, IRS Form 14653 is the required certification for the Streamlined Foreign Offshore Procedures that lets you catch up on missed filings without facing harsh penalties. The form includes a narrative statement e...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
Delinquent FBAR Submission Procedures (DFSP) allow US taxpayers to file overdue foreign account reports without maximum penalties. If you missed FBAR deadlines for accounts exceeding $10,000 aggregate, DFSP provides a compliance path with typically $0 penalties if you have reasonable cause. ...