The son of US President Joe Biden is expected to plead guilty to three federal charges, including illegally possessing a handgun.

Hunter Biden was charged with failing to pay his 2017 and 2018 taxes on time, as well as the firearms charge.

The plea on the two tax counts sees Mr Biden enter a probation period that, if breached, will see him face a felony charge.

Nine News US Correspondent Alison Piotrowski joined John Stanley with the latest.