As ever more foreign citizens become beholden to US tax authorities,
practitioners must be comfortable with the issues that arise including
the determination of residency for federal tax purposes, dual-status
taxpayers, tax treatment of income and expenses for non-resident aliens,
available elections and tax credits, administrative issues and
departure filing requirements.
This webinar will give you the
information needed to address domestic tax issues for non-resident
aliens and serve this growing client base.
Learning Objectives:
Upon completion of the session, you will be able to:
- Determine residency under the green card and substantial presence tests.
- Identify effectively connected income.
- Examine a nonresident alien's US filing requirements.
IRS CE: 2 Hours/Federal Tax Law
NASBA CE: 2 Hours/Taxes
Presented by Monica Haven, EA, JD
NSA ConnectED Webinar Series
Program Level: Basic/Intermediate
Prerequisites: Basic Knowledge of Individual Taxation
Advance Preparation: None
Delivery Method: Group-Internet Based
No
refunds or exchanges for cancellations. For more information regarding
refund, complaint and/or program cancellation policies, please contact
NSA toll-free at 800-966-6679.
NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.
The
National Society of Accountants is registered with the National
Association of State Boards of Accountancy (NASBA) as a sponsor of
continuing professional education on the National Registry of CPE
Sponsors. State boards of accountancy have final authority on the
acceptance of individual courses for CPE credit. Complaints regarding
registered sponsors may be submitted to the National Registry of CPE
Sponsors through its website: www.learningmarket.org.
NSA
has been approved by the California Tax Education Council to offer the
above courses to go towards the annual "continuing education"
requirement imposed by the state of California. A listing of additional
requirements to register as a tax preparer may be obtained by contacting
CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877)
850-2832, or on the Internet at www.ctec.com.