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
