Domestic Tax Issues for Non-Resident Aliens

Gain a better understanding of the best practices regarding domestic tax issues for non-resident aliens.

As more foreign citizens become subject to U.S. taxation, practitioners must be comfortable with the various issues that can arise, including determining residency for federal tax purposes, dual-status taxpayers, tax treatment of income and expenses for nonresident aliens, available elections and tax credits, administrative issues and departure filing requirements.

 This topic will give you the information needed to address domestic tax issues for nonresident aliens, enabling you to serve this expanding client base.

Learning Objectives:

This Live Webinar Covers These Hot Issues:

Summary of Tax Treatment

Determining Residency

Green Card Test vs. Substantial Presence Test
Part-Year and Dual Status Aliens: First-Year Choice and Marriage Election
Residents of U.S. Territories

Tax Treatment of Income and Expenses

U.S.-Source Income
Community Property Issues
Effectively Connected Income: Scholarships, Partnership Income, Gambling
Cost Basis
Deductions

Tax Credits

Tax Return Specifics

Forms
Filing Status
Personal Exemptions

Administrative Issues

Due Dates and Mailing Addresses
Tax Treaties
Special Reporting Rules
Investment Income Surtax
Estimated Tax Payments
Withholdings
State Rules

Gift and Estate Taxes

Leaving the U.S.

Credit Information (Sponsored by Lorman Education Services):

• CLE
• CPE
• AIPB
• NASBA
• Enrolled Agents

For Detailed Credit Information page click here

Only registered attendee will receive continuing education credit.

Instructor Profile:

Monica Haven, E.A., J.D., Monica Haven

• A long-term and active member of numerous professional organizations, including the National Association of Enrolled Agents, the National Society of Accountants, the National Association of Tax Practitioners, the National Society of Tax Practitioners, the California Society of Enrolled Agents, the California Society of CPAs, and the California Society of Accounting and Tax Professionals, as well as the Los Angeles County Bar Association, the Young Tax Lawyers Committee, and the Tax Law Society
• Welcomes every opportunity to share her experience and expertise in the classroom even as she maintains her Southern California tax practice and serves an international clientele; her students have said, she’s a “fantastic speaker” who can take “hard subjects and put them into concepts or analogies that are easy to understand”
• Licensed since 1988, she is an Enrolled Agent, an Accredited Tax Advisor®, and an Accredited Tax Preparer®
• Has a Masters in Taxation (LL.M.) and is also a graduate fellow and former faculty member of the National Tax Practice Institute®, a nationally recognized academic program designed to develop and hone the skills necessary for effective taxpayer representation
• For additional information, published articles and extensive, useful tax information, please visit her website at www.mhaven.net