Compass Tax Educators

This session reviews some of the fundamental concepts in international taxation: U.S. residency rules, sourcing rules, the taxation of U.S. source income of nonresident aliens, and how international agreements, such as tax treaties, affect these issues.  We look “beyond the forms” to discuss strategies to simplify and reduce U.S. tax and reporting obligations.

 Learning Objectives:

• Determine whether an individual is a resident for U.S. tax purposes.
• Identify the U.S. tax return filing requirements for U.S. residents and nonresident aliens.
• Determine whether income is U.S. source or foreign source.
• Identify if and how nonresident aliens are taxed on U.S. source income.
• Interpret basic provisions of various international agreements and their general application.

Your registration includes 2 IRS CE as well as:

• Downloadable course manual and power point. 
• The opportunity to listen to the optional question-and-answer session held during the original recording.

Prerequisite: None

Advanced Preparation: None

Program Level: Basic

IRS Program Number for Self-Study On-Demand Webinar: NMVBP-T-00107-18-S

Delivery Method: Self-study/On-demand

Field of Study: Federal Tax Law (IRS)

Credit hours: 2 IRS

Instructor: Mary Beth Lougen, EA, USTCP Click here to learn more about the instructor.

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our education policies.