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Domestic Tax Issues for Non-resident Aliens

Gain a better understanding of the best practices regarding domestic tax issues for nonresident aliens.

As more foreign citizens become subject to US 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: 111 minutes
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Why Lorman?

Over 32 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
  • Substantial Presence Test
  • Part-Year and Dual Status Aliens: First-Year and Marriage Elections
  • Residents of U.S. Territories

Tax Treatment of Income and Expenses

  • Income: Community Property Issues and Effectively Connected Income
  • Cost Basis
  • Deductions

Tax Credits

Tax Return Specifics

  • Filing Status
  • Personal Exemptions

Administrative Issues

  • Due Dates and Mailing Addresses
  • Tax Treaties: Foreign Account Reporting and State Conformity
  • Special Reporting Rules
  • Net Investment Income Tax
  • Estimated Tax Payments
  • Withholdings
  • State Rules

Estate and Gift Taxes

Leaving the U.S.

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Why Lorman?

Over 32 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 course was last revised on June 27, 2019.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 2.0
     
  • This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

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

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

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

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

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

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More Program Information

Why Lorman?

Over 32 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.,LL.M.

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

Monica Haven

  • Graduate fellow and former faculty member of the National Tax Practice Institute®, a recognized speaker on the professional circuit, and a sought-after guest lecturer on college campuses and at community organizations
  • Welcomes every opportunity to share her experience and expertise in the classroom even as she maintains her Southern California tax practice which serves national and international clients
  • Students are grateful and have said, she’s a fantastic speaker who can take hard subjects and put them into concepts or analogies that are easy to understand; clear, articulate and expressive and has energy down to the last minute of the last class of the last day
  • LL.M. degree in Taxation
  • For additional information, published articles and loads of useful tax information please visit her website at www.mhaven.net
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Why Lorman?

Over 32 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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

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Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 405974
Published 2019
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