Taxation of Income Earned in a U.S. Possession/Territory On-Demand Webinar


Generally, the same rules that apply for determining U.S.-sourced income will apply to U.S. possession-sourced income. However, there are some very important exceptions to the rules. We will discuss those exceptions as well as how and where the income earned in a U.S. possession by a US citizen or resident is reported. This webinar will also explain income earned in a U.S. possession/territory (e.g. Puerto Rico, U.S. Virgin Islands, Guam) and will discuss how and where the income earned is reported.


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

  • Discuss the U.S.income rule
  • Identify the U.S. possessions/territories
  • Report income earned in the possession
  • Determine bona fide residence or physical presence
  • Determine if income is effectively connected to the U.S.

Course Details

This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.


Presented by: Genaro Cardaropoli, CPA, MPA

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