Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
Delinquent FBAR submission procedures – 2025 guide
Many expats only realize after the fact that their foreign bank accounts should have been reported to the IRS through an FBAR filing. The Delinquent FBAR Submission Procedures (DFSP) give a clear, IRS-approved route in 2025 for catching up on these past-due FBARs and restoring full compliance without unnecessary penalties. This guide ex...
Form 14654 explained: How to certify non-willfulness under the IRS Streamlined Procedures
In 2014, the IRS changed the course of offshore compliance by launching the Streamlined Domestic Offshore Procedures – a relief path for US residents who had unknowingly failed to report foreign income and accounts. It offered a lifeline to those who made honest errors rather than deliberate omissions, replacing fear of massive penalties wi...
FBAR vs. Form 8938: a detailed guide to key differences and filing thresholds
Handling foreign financial exposure as a US expat means getting FBAR and Form 8938 right, not just hoping you’ll be safe. We lay out the firm requirements for each, walk through threshold triggers in straightforward language, and compare both paths so you know your filing strategy. It’s designed for clarity, not tax-jargon overload....
Understanding the foreign tax credit: A comprehensive guide for US taxpayers abroad
Years of careful saving abroad can lose their shine when the same income is taxed twice – once overseas and again by the IRS. That moment of frustration has a fix, known as, foreign tax credit, which bridges two tax systems, cutting what you owe to the IRS and protecting the value of your foreign income. From a single dividend to complex ov...
IRS Form 14653: A complete guide for US expats and offshore filers
For Americans living overseas, IRS Form 14653 is the key step in the Streamlined Filing Procedures that allow you to return to compliance without harsh penalties. The form includes a short narrative statement explaining why past filing gaps were non-willful, making it central to a successful submission. To avoid future problems, follow our...
Streamlined Foreign Offshore Procedures (SFOP): complete 2025 guide
The Internal Revenue Service (IRS) introduced the Streamlined Foreign Offshore Procedures to give Americans abroad a fair way to catch up on missed tax filings without facing crushing fines. Instead of penalties, eligible taxpayers can come forward, submit the required filings, and settle only the tax and interest due. This guide walks ...