CPE Self-Study
Taxation for Individuals Living Abroad and Foreign Nationals Living in the U.S.
Online: 7.5
Explore tax issues facing U.S. citizens living overseas and foreign nationals living in the United States.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

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Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • Tax practitioners and employers who have foreign clients or employees, or 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 dualstatus 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.
  • li>Recognize the different categories of income for which you may claim a foreign tax credit.

Advocate for your clients who live abroad and protect their assets from excessive taxation.

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. In this CPE 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

Craig Rosin, CPA

Meg Deal, CPA


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.

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CPE credits
: 7.5
NASBA Field of Study
Basic knowledge of U.S. income taxation
Delivery Method
QAS Self-Study
Course acronym
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