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CPE Self-Study
Taxation for Individuals Living Abroad and Foreign Nationals Living in the U.S.
NASBA FIELD OF STUDY
Taxes
LEVEL
Intermediate
CPE CREDITS
Online: 8.0
Explore tax issues facing U.S. citizens living overseas and foreign nationals living in the United States.

CPE On-Demand
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Product details

Discover new strategies.

Who Will Benefit?

  • Tax practitioners and employers who have foreign clients or employees.
  • U.S. clients or employees living overseas.

Key Topics

  • Determining residency - resident and nonresident aliens
  • Sourcing of income
  • Taxation of nonresident aliens
  • Taxation of dual-status individuals
  • Taxation of employees of foreign governments and international organizations
  • Tax treaties
  • Taxation of foreign investment in U.S. real property interests
  • International assignment compensation packages
  • Section 911 exclusions
  • Foreign tax credit
  • Totalization agreements
  • FinCEN Form 1114 and Form 8938

Learning Objectives

  • Recognize how U.S. residency is determined under the green card test and the substantial presence test
  • Recognize a dual-status alien and the special tax rules and elections that apply to a dual-status alien
  • Identify the restrictions that apply to nonresident aliens and dual-status aliens for filing status, personal exemptions, deductions, and credits
  • Apply the concept of "liable to tax" and how it is used in tax treaties to determine tax residency
  • Recognize how treaty benefits are applied to specific items of income
  • Recognize the different categories of income for which you may claim a foreign tax credit

As your clients become increasingly global in their employment, investment, and retirement opportunities, their tax exposure becomes more complex, placing expectations on you to guide them through the multinational tax matrix. Advocate for your clients who live abroad and protect their assets from excessive taxation.

In this CPE self-study course, learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the United States. Explore tax issues related to cross-border employment, business, and investment activities and discover new strategies to minimize the potential for double taxation by two or more countries.

Table of contents
Ratings and reviews
Author(s)

Craig Rosin, CPA

Meg Deal, CPA

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$189.00
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Nonmember Quantity:
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Estimated total:
$189.00
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CREDIT INFO
CPE credits
Online
: 8.0
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Basic knowledge of U.S. income taxation
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
TILA
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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