Domestic Tax Issues for Nonresident Aliens On-Demand Webinar
National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.
As more foreign citizens become subject to U.S. taxation, practitioners must be comfortable with the various issues that can arise, including determining residency for federal tax purposes, dual-status taxpayers, tax treatment of income and expenses for nonresident aliens, available elections and tax credits, administrative issues and departure filing requirements. This course will give you the information needed to address domestic tax issues for nonresident aliens, enabling you to serve this expanding client base.
Upon completion of this course, you will be able to:
- Determine residency under the green card and substantial presence tests.
- Recognize and correctly report effectively connected income.
- Determine a nonresident alien’s U.S. filing requirements.
- Make appropriate entries on Form 1040-NR.
- Address issues specific to the NRA, including community property reporting, estate and gift tax rules, and state non-conformity.
This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.