Mel Whitney
Articles
Foreign Housing Exclusion for US expats: Rules, limits, and how to claim
The foreign housing exclusion and deduction are available to qualifying US citizens and resident aliens with a foreign tax home and foreign earned income. US citizens can qualify under either the bona fide residence test or t...
Form 8833 treaty-based return position disclosure for expats: what it is and who must file
Form 8833 is the...
F-1 International Student Tax Return 101
The 2026 tax season is here, and for many students, the hardest part is knowing where to start. An International Student Tax Return is usually based on your 2025 income, your visa status, and your tax residency status under IRS rules. Most F-1 and M-1 students who we...
FBAR filing requirements and deadlines in 2026
Whether you live in the US or abroad, if you hold an account in a foreign bank — whether savings, pension, or investment — you may be required to comply with FBAR (Report of Foreign Bank and Financial Accounts) filing requirements. Many Americans are unaware that simply having a foreign bank account can trigger FBAR obligations. ...
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...
FinCEN Form 114 requirements: Who must file and what to report
FBAR (FinCEN Form 114) is the Report of Foreign Bank and Financial Accounts – and it’s filed separately from your federal income tax return through FinCEN’s BSA E-Filing system, not with the...