Field notes
United States
3 field notes on 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.
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.
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.