Form 6166: How to Get a US Residency Certification Letter
Form 6166 explained: the IRS letter that proves US tax residency to foreign countries, how Form 8802 gets it, and the user fee increase from 1 October 2026.
Money
Sending money home, international transfers, banking and personal finance for expats and migrants.
Nonresident Spouse Election: Treat Your Spouse as a US Resident
The nonresident spouse election lets a couple file jointly by treating a nonresident spouse as a US resident. Rules, consequences and how to end it.
Green Card Test: How US Tax Residency Starts and Ends
The green card test for US tax residency: when you become a tax resident, when it ends, the first-year choice, and the statement needed to end residency.
Sailing Permit: Departing Alien Clearance Before You Leave the US
What a sailing permit is, who needs a departing alien clearance before leaving the US, who is exempt, and how to get one with Form 1040-C or Form…
Form 3520 Foreign Gifts: Thresholds, Deadlines and Penalties
Form 3520 foreign gifts explained: when a US person must report a gift or bequest from abroad, the IRS thresholds, due dates and penalties.
Closer Connection Exception: Form 8840 Rules for Nonresident Status
The closer connection exception explained: who can use Form 8840 to stay a US tax nonresident despite passing the substantial presence test, and who cannot.
Foreign Tax Credit Explained: Form 1116, Credit vs Deduction
The foreign tax credit explained: who can claim it on Form 1116, which taxes qualify, credit versus deduction, and the conflict with the foreign earned income exclusion.
ITIN Tax Benefits: Credits and Filing Statuses You Can Claim
ITIN tax benefits explained: the credits and filing statuses the IRS says you can claim with an ITIN, and the ones you cannot.
How to Apply for an ITIN: Form W-7, Timing and Common Mistakes
How to apply for an ITIN: who needs one, Form W-7, when to apply, what to do if you are filing before it arrives, and how long the…
Dual-Status Tax Year in the US: What Happens When You Arrive or Leave
Arrived in or left the US this year? You may be a dual-status taxpayer. Learn what dual-status means, the first-year choice, and why a dual-status return is required.