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Downloadable PDF

Credits: 10

Qualifies For:

$150

Textbook

Credits: 10

Qualifies For:

$165
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International Tax Issues for Individuals -- Going Overseas and Coming to the United States (ITIO)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Basic
  • Credits
    10
  • Qualifies for

    IRS CPE

Overview

The purpose of this course is to provide insight on the major tax issues of U.S. citizens who work or invest overseas. It also deals with the taxation of foreign nationals who come to or invest in the United States.

Major Topics:

  • Alien individuals -- When does a foreign national pay individual income taxes? The concept of residency, introduction to the FDAP andthe regular U.S. tax systems, sourcing rules, effectively connected income, and sales of property
  • The overseas U.S. executive -- The earned income and housing exclusion, an introduction to foreign tax credit/deduction planning, the sourcing of income and deductions, Social Security, unemployment, withholding tax and retirement-planning issues, filing, and other compliance requirements
  • Foreign investors in the United States -- Interest and dividends, withholding rules, U.S. real property interests, engaging in a trade or business, and the effect of treaties
  • Foreign tax credit -- Completely filled-in tax returns, appropriate schedules, and other forms for various case studies

Learning Objectives

  • Understand the eligibility, calculation, and limitations in the special treatment of earned income and housing expenses applicable to Americans working outside the United States
  • Understand when and to what extent foreign individuals are subject to United States taxation
  • Understand how the foreign tax credit or deduction can apply to U.S. taxpayers

Who should take this course:

Designed for:

CPAs who have U.S. individual clients going to work abroad and resident and nonresident aliens living in or having economic interests in the United States

Prerequisite:

None

Advanced Preparation:

None

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