Citizenship
What Is an Accidental American?
Accidental Americans are born in the US to foreign parents or born abroad to US parents. Learn why they face FATCA bank problems, filing obligations, and renunciation options.
2026年7月31日8 min read
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博客 | 海外侨民税务提示与指南
面向海外美国人的美国税务教育文章，包括FBAR、FATCA和海外所得排除主题。
283 项资源
Tax Strategy
Australian Superannuation for US Taxpayers: Is It a Trust, Social Security, or Both?
Australian superannuation requires a plan-specific U.S. tax review. Learn which legal, treaty, trust, pension, and underlying-investment facts drive the analysis without assuming automatic forms.
2026年7月30日4 min read
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Bona Fide Residence Test: How to Prove Foreign Residency for the FEIE
The Bona Fide Residence Test is the second path to FEIE qualification. Learn the IRS factors, how to build evidence of foreign residency, and when this test is better than the Physical Presence Test.
2026年7月30日5 min read
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Canadian RRSPs and TFSAs for US Taxpayers: Treaty Protection and Traps
Canadian RRSPs and TFSAs require different U.S. tax analyses. Learn how the treaty and IRS retirement-plan exception can protect qualifying RRSP/RRIF treatment, while TFSA classification depends on the account and holdings.
2026年7月30日4 min read
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Covered Expatriate Test: Will You Owe Exit Tax When Renouncing Citizenship?
Calculate whether you are a covered expatriate before renouncing US citizenship. Learn the three tests — income tax, net worth, and compliance — and how to plan around them.
2026年7月30日4 min read
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Do I Report Closed Foreign Accounts on the FBAR?
A foreign account closed during the year can still be relevant to the year's FBAR analysis because the filing test uses maximum values during the calendar year rather than only year-end balances. Learn the rules for reporting closed accounts.
2026年7月30日4 min read
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FBAR and Cryptocurrency: Do Foreign Crypto Exchanges Need to Be Reported?
Cryptocurrency on foreign exchanges creates FBAR and tax reporting questions. Learn FinCEN's current rules for crypto, which foreign accounts count, and what expat crypto investors must do.
2026年7月30日4 min read
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FBAR Joint Accounts: How Married Expats Report Shared Foreign Bank Accounts
Married couples with joint foreign bank accounts must understand FBAR joint filing rules, spousal exceptions, and when each spouse must file separately. Complete guide for expat couples.
2026年7月30日5 min read
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FBAR Penalties After Bittner: What the Supreme Court Decision Means for Expats
The Supreme Court's Bittner decision held that non-willful FBAR penalties accrue per report, not per account. Learn what this means for penalty exposure and catch-up decisions.
2026年7月30日4 min read
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