Mel Whitney

Most US expats who ask whether they are exempt from FATCA reporting are not actually exempt – they are simply below the Form 8938 filing threshold. That distinction matters, because a threshold can be crossed next year while a tr...

Form W-8BEN-E is the IRS certificate used by foreign entities to establish their status as beneficial owners of US-source income and to claim reduced withholding rates under a tax treaty or FATCA exemption. The IRS W-...

The single most important difference between ECI and FDAP is the tax rate and whether deductions are allowed. In a FDAP income vs. ECI comparison, effectively connected income is taxed at graduated rates up to 37% for tax year 2025, with deductions permitted. Fixed, Determinable, Annual, or Periodical (FDAP) income is s...

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 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...

An international student US tax return for 2025 depends first on federal tax residency. A nonresident F-1 student with taxable US income usually files ...