Nonresidency to Residency Filing Quirks On-Demand Webinar
As the U.S. gains more and more residents who are required to file taxes, there are more and more regulations on tax filing statuses because U.S. residents, citizens, and nationals are subject to tax on their worldwide income. The big question is, however, when an individual from another country comes to work in the U.S. under a visa, or simply moves to the U.S., are they are considered a citizen, resident, nonresident, or dual-status, and what are their tax filing obligations? This webinar reviews the process of determining what an individual's filing status is and what tax forms they need to file. Additionally, you'll learn other filing options to consider for when a U.S. taxpayer is married to a nonresident living either in the U.S. or abroad.
Upon completion of this course, you will be able to:
- Describe the substantial presence test and green card test.
- Identify filing requirements for dual-status filers.
- Describe the difference between Form 1040 and 1040NR.
- Identify the treatment of nonresident spouses.
- Describe the types of visas and their effect on filing requirements.
This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.
Betty Stehman, CPA, CIA