Individual Tax Considerations – Video Self Study Course

Course Description

This course provides information on considerations for United States individuals in the international tax context. It will discuss detail on how individuals are classified as United States taxpayers – including review of options for reclassification of United States residents as nonresident aliens under either statutory or income tax treaty provisions.

NOTE - This is a Video Self-Study Course

Learning Objectives

Upon successful completion of this course participant should be able to be complete the following objectives:

• Learn how individuals are classified as United States tax residents for income tax purposes, and reclassification provisions available
• Analyze the classification rules for individuals in the context of estate and gift taxes, and evaluate their implications for tax planning and compliance
• Understand how individuals minimize double taxation on foreign-sourced income

CPE Credits: 1 CPE for CPAs and EAs

Level: Basic

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: None

Advanced Preparation: None

Revision Date: March 17, 2024