Mel Whitney
Articles
Filing Taxes in the US as a Non-Resident with Form 1040
The United States of America hosts a wide variety of foreign expats every year who may be on temporary work assignments with no intention of staying in the US or acquiring citizenship or a Green Card. Like every employed person in the United States, foreign expats have employment tax and are required to file an annual return and pay any app...
How to Define U.S Alien Tax Status: Resident or Non-resident?
If you are not a U.S. citizen and not a green card holder, you are considered a non-resident alien for U.S. tax purposes until you either meet a substantial presence test for a calendar year. There’s a 183 days rule that will help...
Millions of ITINs expiring at the end of 2020
Millions of ITINs set to expire Dec 31, 2020 ITINs with middle digits "88" are set to expire at the ...
Tax Reform impact for non-US citizen property investors - W-8BEN, W-9 which forms to file?
Situational analysis Non-US citizen (Thai Citizen) owns rental properties in the US. These rental properties generate income, which is then deposited into US banks. The US bank has now begun taking backup withholding. What is happening, and what forms does the taxpayer need...
Seven Reasons For Unexpectedly High US Tax Bills
Tax preparers work in a post-facto world, where we are tasked with submtiting to the IRS a report of what has happened in the past. Here we present seven of the most common reasons we find where clients may unexpectedly face a high US tax bill. If your situation is one of the described below - unfortunately you often must accept it as an unavoida...
Other Impacts of Tax Reform
Article 4 of a Series The first 3 articles in this series addressed some of the larger changes to the tax code due to the passage of the Tax Cuts and Jobs Act. In this final article, several less impactful changes, or changes affecting fewer people, are ...