David M.

I'm a Certified Public Accountant licensed by the State of Texas with over 30 years of experience in tax preparation, compliance, and advisory services for individuals and businesses across all entity types. My practice is focused exclusively on tax return preparation and consulting — I do not provide monthly bookkeeping or ongoing accounting services. Who I Work With U.S. citizens living in the United States or abroad, including expatriates navigating the foreign earned income exclusion, foreign tax credits, and FBAR/FATCA compliance. Foreign individuals and non-U.S. residents with a U.S. tax filing obligation, including nonresident alien returns (Form 1040NR), foreign-owned U.S. entity compliance, and cross-border tax matters. Small business owners filing S-corporation (Form 1120S), partnership (Form 1065), and C-corporation (Form 1120) returns. Foreign nationals who own U.S. single-member LLCs or C-corporations subject to Form 5472 and pro forma Form 1120 reporting requirements. What I Prepare Individual returns — Form 1040 and Form 1040NR, including multi-state, expat, and complex income situations. Business returns — Form 1120S, Form 1065, and Form 1120, including delinquent and catch-up filings. Foreign-owned entity compliance — pro forma Form 1120 with Form 5472 for foreign-owned disregarded entities and C-corporations. Entity elections — Form 2553 S-corporation elections, including late election relief under Rev. Proc. 2013-30. State returns — multi-state filings, nonresident returns, and state-specific compliance including Delaware franchise tax and California Form 100S. Consulting and Advisory Tax planning consultations for business owners, expats, and foreign investors. S-corporation election analysis and entity structure guidance. Retirement plan strategy — Solo 401(k), SEP-IRA, SIMPLE IRA, and Defined Benefit Plan analysis. Reasonable cause and penalty abatement letters for late or delinquent IRS filings. IRS notice response drafting. How I Work I am a sole practitioner — all work is handled personally by me with no staff and no handoffs. I work exclusively on a fixed fee basis, confirmed in writing before any work begins. I respond on business days and am available year-round, not just during filing season. I am based in Medellín, Colombia, which gives me firsthand experience as a U.S. expat and makes me a natural fit for clients navigating cross-border tax obligations. When you reach out, please share your entity type or filing situation, the tax year or years involved, and whether you are looking for return preparation, a one-time consultation, or ongoing advisory support.