Webcast: U.S. Taxation of Resident and Non-Resident Aliens (XSATAX17)
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An alien is any individual who is not a U.S. citizen or U.S. national. A non-resident alien is an alien who has not passed the green card test or the substantial presence test. Tax practitioners advising aliens, both resident and non-resident, must know the special rules that apply to both categories of aliens in order to advise them properly. This program covers the basic tax rules that apply to both types of aliens.

7/28/2017
When: 7/28/2017
12:00 PM until 2:00 PM
Where: Webacast
Surgent
ATAX-2017-01-WEBNR-209-01
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA


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Acronym XSATAX17
CPE 2 hours
Vendor Surgent
Category
Taxation
Level Intermediate
Prerequisite Basic understanding of individual income taxation
Adv Prep None
Yellow Book? No
Designed for Tax practitioners advising resident and non-resident aliens.
Registration
Member $89
CPA Non-Member $114

The Member rate applies to LCPA members, other state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

Course Description

An alien is any individual who is not a U.S. citizen or U.S. national. A non-resident alien is an alien who has not passed the green card test or the substantial presence test. Tax practitioners advising aliens, both resident and non-resident, must know the special rules that apply to both categories of aliens in order to advise them properly. This program covers the basic tax rules that apply to both types of aliens.

Objectives

  • Prepare a tax professional to advise resident and non-resident aliens regarding how U.S. tax rules impact them

Topics

  • Definition of resident alien and non-resident alien
  • Filing status of resident and non-resident aliens
  • Dual Status Taxpayers
  • U.S. tax filing obligations of resident and non-resident aliens
  • Which non-resident aliens must file a U.S. return
  • Source of income rules
  • Income that is effectively connected with a trade or business in the United States
  • U.S. source income that is Fixed, Determinable, Annual or Periodical
  • Income and deductions a nonresident alien reports on a U.S. return
  • Section 1411 Investment income tax of resident aliens
  • Required forms and due dates for residents and non-residents
  • Any current and late breaking executive and legislative developments that may affect tax considerations for resident and non-resident aliens