Income Sourcing and Tax Treaties Webinar


A foreign person is subject to U.S. tax only on the income from sources within the U.S., with minor exceptions. Because of this, determining the source of income is necessary so amounts reported by a taxpayer are not automatically includible in the calculation of U.S. taxable income. In this webinar, learn about the income sourcing rules to compute taxes for nonresident aliens, U.S. citizens abroad and for other purposes. We will examine tax treaties and how to integrate treaties into your tax return preparations to claim treaty benefits so clients incur no more tax liability than required. Let us help you learn a new language, the language of tax treaties!


Upon completion of this course, you will be able to:

  • Explain the purpose of the Internal Revenue Code's income sourcing rules
  • Identify and apply time-based and geographically based income sourcing rules
  • Describe the purpose of income tax treaties and identify situations to which they are applicable
  • Identify common provisions among income tax treaties
  • Claim tax treaty benefits using Form W-8BEN and Form 8833

Course Details

Subject matter experts will answer your questions during the presentation. We make every effort to answer as many questions as possible during the webinar but we may not be able to directly address every question.

This webinar includes the presentation slides, attendee top questions and access to the webinar recording.


Presented by: Patrick McCormick, JD, LLM

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