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Taxation for Foreign Nationals

Author/Moderator: Craig A. Rosin, CPA
Publisher: AICPA
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As our employment, investing, and retirement environments become more global and increase in complexity, accountants need to know the tax issues facing foreign nationals who live and work in the U.S. You will explore tax issues related to cross border employment, business, and investment activities of individuals, and the opportunities to minimize the potential for double taxation by two or more countries.

Topics Discussed:

  • Issues facing foreign nationals living in the U.S. including residency classification, taxation of resident and nonresident aliens, and tax treaty benefits
  • Tax planning opportunities and filing requirements facing foreign nationals living in the U.S.
  • Responsibility for reporting existence of foreign financial assets
  • Foreign investment in U.S. real property
  • Overview of estate and gift tax issues for nonresident and resident aliens
  • Taxation of employees of foreign governments and international organizations

Learning Objectives:
When you complete this course, you will be able to:

  • Advise your clients on the tax issues they may face when living a global lifestyle.
  • Determine residency status.
  • Determine what sources of income are included and not included in taxable income.
  • Define effectively connected income (ECI) and how it impacts the taxation of nonresident aliens.
  • Identify tax issues with taxation of dual-status individuals.

Who Will Benefit?
Tax practitioners and employers who have foreign clients or foreign employees living in the U.S.

Prerequisite: None

Advanced Preparation: None

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NASBA Field of Study: Taxes
Level: Basic
Recommended CPE Credit: Text - 4; On-Demand - 2.5
Taxation for Foreign Nationals
Text , 2014
Product# 733736
Availability: In Stock
AICPA Member:$105.00
Your Price:$131.25
Taxation for Foreign Nationals
CPE On-Demand , 2014
Product# 163470
Availability: Online Access 1 Year
For registered users only
AICPA Member:$55.00
Your Price:$68.75
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