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U.S. Taxation of Resident and Non-resident Aliens (ATAX)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

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.

Major 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

Learning Objectives

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

Who should take this course:

Designed for:

Tax practitioners advising resident and non-resident aliens.

Prerequisite:

Basic understanding of individual income taxation

Advanced Preparation:

None

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