https://kitcpatax.com/resources/ Plain-language guides on FBAR, the 183-day test, ITINs, Form 5471 and NCTI, expatriation tax, Trump Accounts and 1031 exchanges. Written by a CPA, free to read. en-US https://kitcpatax.com/resources/spouse-low-income-high-estimated-payment/ https://kitcpatax.com/resources/spouse-low-income-high-estimated-payment/ Sat, 24 Oct 2026 00:00:00 GMT Why a modest second income can mean a large estimated tax payment on a joint return: marginal brackets, withholding gaps and self-employment tax, explained. https://kitcpatax.com/resources/international-tax-guide/ https://kitcpatax.com/resources/international-tax-guide/ Sat, 24 Oct 2026 00:00:00 GMT A handbook of U.S. filing rules for people with money, property or family abroad: residency, FBAR and Form 8938, foreign companies, expatriation and ITINs. https://kitcpatax.com/resources/substantial-presence-183-day-test/ https://kitcpatax.com/resources/substantial-presence-183-day-test/ Sat, 24 Oct 2026 00:00:00 GMT How the substantial presence test really counts your days in the U.S., which days are excluded, and what income a U.S. tax resident must report. https://kitcpatax.com/resources/2025-intake-worksheet-professional/ https://kitcpatax.com/resources/2025-intake-worksheet-professional/ Sat, 24 Oct 2026 00:00:00 GMT The documents to gather for a 2025 U.S. return if you live abroad or are a foreign national: income, foreign accounts, assets, companies, gifts, U.S. days. https://kitcpatax.com/resources/fbar-foreign-account-reporting/ https://kitcpatax.com/resources/fbar-foreign-account-reporting/ Sat, 24 Oct 2026 00:00:00 GMT Who must file an FBAR, how the $10,000 aggregate test works, which accounts count, the deadline and extension, how it differs from Form 8938, and the penalties. https://kitcpatax.com/resources/itin-application-passport-certification/ https://kitcpatax.com/resources/itin-application-passport-certification/ Sat, 24 Oct 2026 00:00:00 GMT How to apply for an ITIN from abroad without traveling to the U.S.: four ways to get your passport verified, working with a CAA, and preparing Form W-7. https://kitcpatax.com/resources/2025-filing-guide-overview/ https://kitcpatax.com/resources/2025-filing-guide-overview/ Sat, 24 Oct 2026 00:00:00 GMT A short 2025 guide for people abroad and foreign nationals: settle your U.S. tax status and days, gather six kinds of documents, check the forms often missed. https://kitcpatax.com/resources/form-5471-gilti/ https://kitcpatax.com/resources/form-5471-gilti/ Sat, 24 Oct 2026 00:00:00 GMT Why Form 5471 now means tax for many owners of foreign companies: how GILTI (NCTI from 2026) reaches retained profits, and what owners should prepare. https://kitcpatax.com/resources/expatriation-tax-form-8854/ https://kitcpatax.com/resources/expatriation-tax-form-8854/ Sat, 24 Oct 2026 00:00:00 GMT When giving up a green card brings the expatriation rules into play: the long-term resident test, the three covered-expatriate tests, and filing Form 8854. https://kitcpatax.com/resources/1031-exchange-documents-and-partial-gain/ https://kitcpatax.com/resources/1031-exchange-documents-and-partial-gain/ Sat, 24 Oct 2026 00:00:00 GMT Which documents your CPA needs for a 1031 exchange, and how the taxable gain is calculated when only part of the exchange qualifies. https://kitcpatax.com/resources/trump-accounts-explained/ https://kitcpatax.com/resources/trump-accounts-explained/ Sat, 24 Oct 2026 00:00:00 GMT What a Trump Account is, the $5,000 annual contribution limit, who receives the $1,000 Treasury contribution, and how to open one through IRS Form 4547. https://kitcpatax.com/resources/trump-accounts-financial-institutions/ https://kitcpatax.com/resources/trump-accounts-financial-institutions/ Sat, 24 Oct 2026 00:00:00 GMT Where a Trump Account is opened and held: Treasury's process with BNY and Robinhood, and what Fidelity, Schwab, Vanguard and E*TRADE say about transfers.