Estimated Tax Safe Harbor Rules: How the 90%, 100%, and 110% Tests Work
Learn how the federal individual estimated tax safe harbor works, when the $1,000 threshold applies, the 2026 installment dates, and how California differs.
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Late Filing Form 3520 for a Foreign Cash Gift: What U.S. Taxpayers Need to Know
Understand when Form 3520 is required, how late filings are handled, what can trigger a penalty of up to 25%, and what a reasonable-cause statement should address.
Read articleStreamlined Foreign Offshore Procedures: A Plain-English Guide for U.S. Taxpayers Living Abroad
Learn who may qualify for SFOP, how the nonresidency test works, what must be filed, and why qualifying submissions generally avoid the 5% offshore penalty.
Read articleStreamlined Domestic Offshore Procedures: A Plain-English Guide to Correcting Foreign Account and Income Reporting
Learn who may qualify for SDOP, what years and forms are included, how the 5% offshore penalty is calculated, and which filing mistakes to avoid.
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