Andrew Coleman

Form 3520 is an IRS information return used by US persons and certain estate executors to report specified foreign trust transactions, foreign trust ownership, and large gifts or bequests from foreign persons. For 2025 activity, filing errors ca...

US citizens abroad can invest through US or foreign brokerage accounts, but the tax reporting rules do not stop at the US border. For the 2025 calendar year, a US person's foreign financial accounts, including foreign brokerage accounts, can trigger FBAR if their aggregate value exceeds $10,000 at any time. Form 8938 can also apply ...

Section 367 can turn an otherwise tax-free corporate exchange into a taxable event when a US person moves property, stock, or intangible assets across the US border. For a transfer completed in 2025, the reporting may include Form 926, a gain recognition agreement, Form 5471, or a Section 367(b) notice filed with the 2025 return in 2026. <...

United Nations (UN) employees generally enjoy exemptions from income tax derived from their UN salaries. For US citizens and permanent residents, however, it’s not that simple. US tax law treats UN compensation differently from how most other countries do. Instead of being tax-exempt, US citizens and residents employed by the UN m...

Form 6166 is the IRS-issued certificate that confirms a taxpayer was a US resident for federal tax purposes for a requested period. You do not complete Form 6166 yourself. You apply for it by filing Form 8802 and paying the IRS user fee. Form 6166 is issued by the IRS after approving Form 8802 – it is never filed or downlo...

IRS Form 8867 is the Paid Preparer’s Due Diligence Checklist – generally required whenever a paid tax return preparer determines eligibility for the Earned Income Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), American Opportunity Tax Credit (AOTC), or Head of Household (HOH) filing status. In some...