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Domestic Tax Issues for Non-Resident Aliens

Gain a better understanding of the best practices regarding domestic tax issues for non-resident aliens.

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 topic will give you the information needed to address domestic tax issues for nonresident aliens, enabling you to serve this expanding client base.

Runtime: 107 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Summary of Tax Treatment

Determining Residency

  • Green Card Test vs. Substantial Presence Test
  • Part-Year and Dual Status Aliens: First-Year Choice and Marriage Election
  • Residents of U.S. Territories

Tax Treatment of Income and Expenses

  • U.S.-Source Income
  • Community Property Issues
  • Effectively Connected Income: Scholarships, Partnership Income, Gambling
  • Cost Basis
  • Deductions

Tax Credits

Tax Return Specifics

  • Forms
  • Filing Status
  • Personal Exemptions

Administrative Issues

  • Due Dates and Mailing Addresses
  • Tax Treaties
  • Special Reporting Rules
  • Investment Income Surtax
  • Estimated Tax Payments
  • Withholdings
  • State Rules

Gift and Estate Taxes

Leaving the U.S.

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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Monica Haven, E.A., J.D.

Monica Haven, E.A., J.D.

Monica Haven

  • A long-term and active member of numerous professional organizations, including the National Association of Enrolled Agents, the National Society of Accountants, the National Association of Tax Practitioners, the National Society of Tax Practitioners, the California Society of Enrolled Agents, the California Society of CPAs, and the California Society of Accounting and Tax Professionals, as well as the Los Angeles County Bar Association, the Young Tax Lawyers Committee, and the Tax Law Society
  • Welcomes every opportunity to share her experience and expertise in the classroom even as she maintains her Southern California tax practice and serves an international clientele; her students have said, she’s a “fantastic speaker” who can take “hard subjects and put them into concepts or analogies that are easy to understand”
  • Licensed since 1988, she is an Enrolled Agent, an Accredited Tax Advisor®, and an Accredited Tax Preparer®
  • Has a Masters in Taxation (LL.M.) and is also a graduate fellow and former faculty member of the National Tax Practice Institute®, a nationally recognized academic program designed to develop and hone the skills necessary for effective taxpayer representation
  • For additional information, published articles and extensive, useful tax information, please visit her website at www.mhaven.net
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 400972
Published 2017
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