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Course Details

Resident and Nonresident Aliens: Taxation and Major Immigration Issues (Video) (Course Id 985)

Updated / QAS / Registry / EA
Author : Stuart Sobel, Enrolled Agent (EA), Author, Radio Host, Indiana University Faculty
Status : Production
CPE Credits : 2.0
IRS Credits : 2
Price : $29.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 985

Description :

The United States has many classifications of people living within its boundaries. Terms like resident aliens, nonresident aliens, dual-status aliens, expatriates, visas, special immigrants, and undocumented aliens are not merely confusing. They also have a significant impact on the filing of Forms 1040 and 1040NR.

This unique class will discuss not only the preparation of the various tax forms, but it will also provide an improved understanding of the concepts of U.S. immigration and its impact on tax compliance.

Topics Covered:

    • Classification of taxpayers for tax purposes – U.S. and foreign
    • Coming to America
      o Immigration 2015 update
      o Immigrant visas – overview of types
      o Immigration application process
      o Impact of the Dream Act
    • Green card test
    • Substantial presence test
    • Closer connection to foreign country test
    • Form 1040NR
      o Who must file?
      o Election to be taxed as a resident alien
      o How to claim refunds
      o Dual-status aliens
      o How to report income on Form 1040NR
      o Election to treat income as effectively connected with a U.S. trade or business
      o Recent changes in 1040NR filing
    • Withholding and Social Security tax issues

Usage Rank : 0
Release : 2018
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 02-Apr-2018
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - IRS Enrolled Agents - 985

Keywords : Taxes, Resident, Nonresident, Aliens, Taxation, Major, Immigration, Issues, Video, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    • Recognize the difference between a U.S. citizen, resident alien, nonresident alien, and a dual-status alien
    • Secure a basic knowledge of U.S. immigration law, visas, and other nontax issues affecting the tax liability of noncitizens residing in the United States
    • Understand the filing requirements for Form 1040NR
    • Be able to explain tax planning tools to clients currently residing in the United States
Course Contents :

Chapter 1 - Resident and Nonresident Aliens: Taxation and Major Immigration Issues


Chapter 1 Review Questions


Tax Transcript Glossary

CPE Taxes Course: https://www.cpethink.com/irs-ea-cpe-courses
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