Field notes

United States

6 field notes on United States.

Latest

10 Nov 2026

US exit tax in 2026: who is a covered expatriate and what they owe

Renouncing US citizenship or giving up a long-held green card can trigger a tax on gains you never realised. The 2026 tests, the $910,000 exclusion, the green card rule and Form 8854.

Exit tax, Residency, Wealth assets, United States

Earlier notes

30 Oct 2026

Tax residency certificate 2026: IRS Form 8802, Form 6166 and fees

The IRS raised its Form 8802 fee on 1 October 2026 to $105 for individuals and $230 for entities. How to get Form 6166, when to apply, who is refused, and how HMRC and IRAS issue theirs.

Residency, Treaties, Compliance, United States, UK, Singapore

23 Oct 2026

The substantial presence test in 2026: formula, exceptions, forms

The IRS counts this year's days in full, last year's at one third and the year before at one sixth. How the 183-day total works, which days drop out and when Form 8840 keeps a person nonresident.

Residency, Treaties, United States

12 Oct 2026

Crypto tax reporting in 2026: CARF, DAC8, UK and US compared

Since 1 January 2026, crypto platforms in the EU and the UK collect user and transaction data for tax authorities. What they report, the 2027 deadlines, the account freeze rule and how the US Form 1099-DA differs.

Crypto, Reporting, Compliance, UK, United States

25 Sept 2026

FBAR vs Form 8938 in 2026: thresholds and the 15 October deadline

Americans with more than $10,000 in foreign accounts owe an FBAR, and larger holdings add Form 8938. Thresholds, what goes on which form, and the 15 October 2026 extended deadline.

Reporting, Compliance, United States

2 Sept 2026

The 183-day rule is four different rules: UK, Spain, UAE and US compared

Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.

Residency, UK, Spain, UAE, United States