Krozel Capital

09/21/2026

If your child ends up going to university outside the United States, the first thing to check is not whether you have enough saved. It is whether the school is on the list.

To use 529 funds for tuition without paying tax and a 10 percent penalty on the earnings, the school has to be an eligible educational institution that participates in U.S. federal student aid programs. Some very good foreign universities are on that list. Some are not, and a few sit in a genuine gray area called ""deferment only"" status, where even tax professionals disagree on whether it counts.

Before assuming a foreign university qualifies, look it up directly at studentaid.gov or check the list on savingforcollege.com. It takes ten minutes and it can save a family a real tax headache later.

📅 If you want a second set of eyes on your specific situation, book a paid Expat Expert Consult: https://www.passporttowealth.com/about

This is educational content. Consult a qualified advisor for your specific situation.

09/16/2026

Here's a detail from a recent conversation with Kaitlin Krozel, CPA, that surprised us: as of 2026, families can now pull up to $20,000 a year from a 529 plan for K-12 tuition, up from $10,000 the year before. For families paying international school fees that easily run $20,000 to $30,000 a year, that is a meaningful shift.

Kaitlin also walks through why that same flexibility does not automatically extend to using 529 funds abroad the way most people assume, and what to check before you count on it.

Watch this episode of Passport To Wealth®️ now wherever you listen to podcasts.

📬 Subscribe to the newsletter for more practical planning breakdowns like this one: https://www.passporttowealth.com/contact

This is educational content. Consult a qualified advisor for your specific situation.

Catch up on our podcast debriefs, as well as our latest musings and findings in the moving abroad and expat lifestyle space — straight to your inbox. Sign up for our newsletter below.

09/03/2026

If you opened a 529 plan before you moved abroad and have been contributing to it ever since, this episode is worth your time.

The account is probably growing. The assumptions baked into it at opening are probably still in place. And the questions that actually determine whether it works for your family: which country your child ends up studying in, how your country of residence treats the balance, whether the school your child wants to attend is on the eligible institution list are probably questions you have not asked yet.

This week on Passport To Wealth®, Arielle Tucker sits down with Kaitlin Krozel, CPA and founder of Krozel Capital, to work through what expat families actually need to know about 529 plans. Kaitlin has been living abroad with her own children for years and has been working through these questions with clients for over a decade.

New episode on YouTube now. Audio drops Tuesday wherever you listen to podcasts.

https://youtu.be/uU4NPf5GBdY

Can a 529 plan actually pay for university outside the United State...

09/03/2026

Can a 529 plan actually pay for your child's university if that university is outside the United States? Some foreign schools qualify for tax-free withdrawals. Plenty of good schools do not, and most families do not find out which is true for them until they are already trying to spend the money.

This week we get into what a 529 plan actually does, what changes once your family moves abroad, and how a wealth tax in your new country can quietly undo the benefit you worked years to build.

Joining the conversation is Kaitlin Krozel, CPA and founder of Krozel Capital, who spends her days helping American families abroad figure out what their 529 can and cannot do once they leave the United States.

Full video is live now on YouTube. Audio drops Tuesday wherever you get your podcasts.

🔔 Subscribe on YouTube: https://www.youtube.com/?sub_confirmation=1

This is educational content. Consult a qualified advisor for your specific situation.

Hosted by Arielle Tucker, CFP®, IRS Enrolled Agent and founder of Connected Financial Planning, Passport To Wealth® is the platform for current and aspiring US expats looking for trusted, fiduciary support. We connect globally mobile Americans with expert, licensed cross-border financial advisors,...

06/29/2026

Let us take some of the weight of your financial success off your shoulders.

06/18/2026

Did you pay IRS penalties or interest related to your 2019–2022 tax returns? If so, a recent court decision may create an opportunity to preserve your rights to claim a future refund.

Why This Matters
A recent federal court case, Kwong v. United States (November 25, 2025), has drawn significant attention among tax professionals. The Court of Federal Claims concluded that under Internal Revenue Code §7508A(d), federal tax deadlines may have been automatically suspended during the COVID-19 disaster period—from January 20, 2020, through July 10, 2023.

If this interpretation is ultimately upheld, it could mean that certain:
Failure-to-file penalties
Failure-to-pay penalties
Related interest charges
were improperly assessed during that period.

In addition, the ruling could potentially extend refund claim statutes of limitation, creating opportunities for certain taxpayers to revisit tax years 2019 through 2022.

The Catch: The Case Is Still Under Appeal
The IRS disagrees with the court's interpretation and has appealed the decision. Because the issue remains unresolved, many tax professionals are recommending that taxpayers consider filing protective refund claims to preserve their rights while the litigation continues.

The current recommendation is to file any protective claims before July 10, 2026.

Who Should Consider Filing?
You may benefit from filing a protective refund claim if you:
Paid substantial IRS penalties and/or interest related to tax years 2019–2022
Filed returns or made payments late during the COVID period
Want to preserve your ability to seek a refund if the courts ultimately rule in favor of taxpayers

Send a message to learn more

05/26/2026

04/22/2026

I was recently featured on Passport to Wealth™ where I go more in depth on "Dutch & U.S. Tax Law: What U.S. Expats Need to Know". You can read my article here. If you want to know how this affects your personal situation, please don't hesitate to reach out.

CPA Kaitlin Krozel breaks down 2026 Dutch tax changes for U.S. expats: the 30% ruling phase-out, Box 3 wealth tax, PFIC risks, and FBAR thresholds, with an action plan to protect your cash flow.

04/21/2026

This webinar is happening TODAY!

https://www.facebook.com/share/p/14bgzR7QtD5/

are invited to attend the upcoming webinar, Americans Abroad: Tax Obligations, Tax Relief and Reporting Requirements, on April 21 at 2 p.m. Eastern. This free event will identify reporting requirements for U.S. citizens and resident aliens living and working outside the U.S. and explain:

• Requirements for reporting foreign assets or investments
• Requirements for claiming the foreign earned income exclusion
• How to obtain relief through the Foreign Tax Credit
• U.S. employment tax obligations for taxpayers living and working abroad

A live Q&A will also be held during the session. can earn up to two CE credits. Learn more and register here: https://ow.ly/k0b950YhR1n