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Mel Whitney
Articles
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...
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. ...
Capital gains tax on foreign property: US reporting, exclusions, and how to reduce tax
US citizens and resident aliens generally report ...
Form 5471 Schedule J: Accumulated E&P and PTEP reporting guide for US shareholders
Schedule J of Form 5471 tracks the accumulated earnings and profits – known as E&P – of a controlled foreign corporation, or CFC. Schedule J is sometimes referenced as Form 5471 Sch J in IRS correspondence and practitioner shorthand. It separates previously taxed earnings and profits, referred to as PTEP, from non-previously taxed...
How to change your state of residence before moving abroad: A 2026 guide
To change state residence, focus on 5 core goals: choose a new domicile, establish real ties there, end key ties to the old state, update your records, and complete any required state tax filings. The detailed process below breaks those goals into 7 coordinated actions. A state-residency change before an overseas move is a state-law iss...