Every piece carries the date it was written and the tax year of every figure in it. Where a procedure or a threshold changes, the article is updated and the change is recorded rather than quietly edited.
The IRS terminated the procedure around 1 July 2026. Late FBARs now travel with a Streamlined submission or a reasonable-cause statement — and the non-willful penalty stays at $16,536, because the 2026 inflation increase was cancelled by OMB M-26-11.
Read the pieceWhat you file, when it is due, and which forms attach — with each figure carrying its tax year.
Being republishedWho is a nonresident alien for tax purposes, and what that changes on the return.
Being republishedThe substantial presence test, the green-card test, and the returns each one produces.
Being republishedWhy leaving the country does not always end a state filing obligation, and what breaks it.
Being republishedMoving every few months makes the physical presence test the hard part, not the income.
Being republishedThe exclusion, the housing exclusion, the credit, timing, retirement accounts and state residency.
Being republishedSix pieces are carried over from the current site's blog and are not linked yet.[TBD — each needs a figures pass so every number carries its tax year before republication]
If an article raised a question about your own return, twenty minutes will answer it.
An IRS Enrolled Agent working only on US tax for Americans living abroad. I prepare and sign every return myself — 17 years in practice, 12 of them as an Enrolled Agent.