Mel Whitney
Articles
IRS Streamlined Foreign Offshore Procedures (SFOP): a comprehensive guide for expats
The Internal Revenue Service introduced the streamlined foreign offshore procedures&...
IRS Form 14654 instructions: How to certify non-willfulness under the domestic streamlined procedures
Many US taxpayers discover years later that foreign income, bank accounts, or FBARs were never reported — often because they did not realize the rules applied to them. To help eligible...
Should you hire an expat tax professional? A practical guide
For the 2025 tax year filed in 2026, hiring an expat tax professional is most useful when foreign accounts, several income types, or international forms overlap. The pros and cons of hiring a tax professional favor DIY only when your return is straightforward, and you understand every required form. US citizens and resident aliens abroa...
Buying foreign real estate: Easiest countries, costs, and US tax rules
Buying property abroad does not, by itself, trigger a separate US information return. For the 2025 tax year, direct foreign real estate is not an FBAR asset or a Form 8938 specified foreign financial asset. (...