The U.S. tax regime for foreign corporations owned by U.S. persons has been completely redefined by the Tax Cuts and Jobs Act. To facilitate this change, Congress imposed a one-time tax on certain offshore earnings: the learning curve is steep, the IRS issued guidance just recently, and the timeline for our clients is very short. This course outlines the who, what, when, where, and, most importantly, how of computing and paying this tax.

The learning objectives for this webinar include:

  • Recognize the new terminology and expanded definitions in §965
  • Identify taxpayers who are subject to the §965 repatriation tax
  • Apply IRS guidance to compute the §965 repatriation tax
  • Prepare the election to pay the §965 tax over 8 years

Your registration includes 2 IRS CE as well as:

  • Downloadable course materials and workpapers
  • A coupon code good for 1 free use of the Expat Tax Tools Section 965 Online Calculator. 

Prerequisite: None

Advanced Preparation: None

Program Level: Intermediate

IRS Program Number for Self-Study On-Demand Webinar: NMVBP-T-00099-18-S

Delivery Method: Self-study/On-demand

Field of Study: Federal Tax Law (IRS)

Credit hours: 2 IRS

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators.  See below for more information regarding administrative policies, such as complaints or refunds, or contact Sherrill Trovato, EA, USTCP, President of Gregory & Associates, Inc., at 714.777.9359.  There are no prerequisites or advanced preparation required for this webinar.  

IRS Provider Number: NMVBP This webinar has been designed by Gregory & Associates, Inc. to meet the requirements of the IRS Return Preparer Office, including sections 10.6 and 10.9 of Department of Treasury's Circular No. 230.  This does not constitute an endorsement by the IRS RPO.

Webinar Policies, Refunds, Cancellations: 

CE credits are available on the on-demand webinars only by receiving a passing score of 70% on the quiz that is available to you after completion of the on-demand webinar.  The quiz must be completed within 3 months of the date the on-demand webinar is purchased to qualify for CE credit.  Upon completion of the quiz, send an email to [email protected] with your name and PTIN if you wish to have IRS CE credit uploaded on your behalf and your PTIN doesn't appear on the certificate.

Compass Tax Educators provides high quality instruction and content.  There are no refunds for the purchase of on-demand webinars, but if you experience technical difficulties while viewing a webinar, contact us to resolve the issue.

If you have any questions regarding our refund policy, or any other administrative policy, please contact Sherrill Trovato, EA, USTCP at 714.777.9359 or Geri Bowman, CPA, EA, USTCP at 330.628.0415.

Course Curriculum

    1. Power Point/Text - Practitioner's Guide to the Sec. 965 Repatriation Tax

    2. Webinar - Practitioner's Guide to the Sec. 965 Repatriation Tax

    1. CE Quiz - Practitioner's Guide to the Sec. 965 Repatriation Tax

    2. Evaluation - Practitioner's Guide to the Sec. 965 Repatriation Tax

About this course

  • $149.00
  • 4 lessons
  • 2.5 hours of video content

About the instructor

EA USTCP Mary Beth Lougen

INSTRUCTOR MARY BETH LOUGEN, EA, USTCP is the Chief Operating Officer of Expat Tax Tools, a niche tax software company that produces applications specifically for international practitioners. Current offerings include applications that prepare Form 8621 for PFICs, a foreign capital gains calculator, and a §965 transition tax calculator. Upcoming offerings include a crypto currency tax calculator with a database that includes USD values for crypto to crypto exchanges. Lougen is also the founder and president of American Expat Tax Services, a boutique income tax preparation firm that specializes in all areas of U.S. and Canadian tax preparation and compliance. She has 35+ years of U.S. income tax experience working in both the U.S. & Canada. She is an Enrolled Agent, a United States Tax Court Practitioner, and a respected writer and teacher in the world of international taxation.

Understand the repercussions of the Sec. 965 Repatriation Tax.

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