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US Expat Tax Filing Requirements 2026: FEIE Limits, Forms, and the October 15 Deadline Checklist
US citizens abroad still have to file a federal tax return every year, even if…
Working Remotely From Another Country? Your FBAR and Payroll Exposure
Moving your laptop to another country does not just change your view. It can trigger…
Do You Need to Report Crypto on FBAR or FATCA in 2026?
No, not automatically. Under current FinCEN guidance, a foreign account that holds only crypto stays…
Form 5471: Do You Own a Foreign Business the IRS Doesn’t Know About?
If you own stock in a foreign company, sit on its board, or helped set…
Form 3520 and 3520-A: IRS Enforcement Is Increasing
Form 3520 and Form 3520-A are information returns, not tax returns. They report what happened…
The Growing Role of IRS-CI in Cryptocurrency Enforcement
IRS-CI now plays a major role in cases involving hidden crypto income, false returns, money…
OBBBA and FATCA Thresholds: What Treasury’s New Authority to Lower Reporting Limits Means for You
The One Big Beautiful Bill Act (OBBBA) did not lower the FATCA or Form 8938…
Residence-Based Taxation Bill 2026: Should Expats Wait Before Filing a Streamlined Disclosure?
Waiting for the residence-based taxation bill before filing a streamlined disclosure is not the right…
Inside IRS Criminal Investigation: How IRS-CI Builds a Tax Evasion Case
An IRS criminal investigation examines suspected federal tax crimes and related financial crimes. The IRS…
IRS Voluntary Disclosure Practice in 2026: The Successor to OVDP for Willful Violations
The Offshore Voluntary Disclosure Program (OVDP) closed on September 28, 2018. What replaced it is…
FBAR Willful Penalties After United States v. Reyes: Reckless Disregard Is Now Enough
A civil FBAR violation can be “willful” even when the taxpayer did not knowingly break…
Form 1099-DA Is Here: What Crypto Investors Must Do Before the IRS Matches Your Records
Form 1099-DA is an information return that tells the IRS what a broker recorded for…