Mel Whitney
Articles
Foreign tax credit explained for US expats: Rules, limits, and how to claim it
The US foreign tax credit is a nonrefundable credit that can reduce your US tax when you pay qualifying foreign income taxes on foreign-source income that is also subject to US tax. It is calculated on Form 1116 for most...
Foreign Earned Income Exclusion (FEIE) guide 2025 returns filed in 2026
The Foreign Earned Income Exclusion lets qualifying US expats exclude up to...
US citizenship by descent: Eligibility, how to claim it, and tax obligations in 2026
US citizenship by descent – also called acquisition of citizenship – is au...
Where to report foreign income on Form 1040 and exclude it legally
If you're a US citizen or green card holder living abroad, you owe US tax on your worldwide income. That includes wages, self-employment earnings, interest, dividends, rental income, and pensions – regardless of...
IRS Notice 2025-72: What the end of the one-month deferral rule means for foreign companies
If your group has been using a one-month deferral for foreign subsidiaries, the clock just ran out. ...