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Domestic Tax Issues For Non-Resident Aliens

Webinar: ID# 1036596
Recorded On-Demand
Qty:
About This Course:
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 webinar will give you the information needed to address domestic tax issues for nonresident aliens, enabling you to serve this expanding client base.

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.
What You'll Learn:
  • You will be able to recognize residency under the green card and substantial presence tests
  • You will be able to identify and correctly report effectively connected income
  • You will be able to discuss how to make appropriate entries on Form 1040-NR
  • You will be able to review issues specific to the NRA, including community property reporting, estate and gift tax rules, and state nonconformity
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Domestic Tax Issues For Non-Resident Aliens
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