Home
0
Home
Use Landscape to see Search/Filter
Item Types:
Field of Study:
Authors:
CPE Hours:
Keyword:
Hide left panel Collapse Menu
Recent Searches
No recent searches found.
Course Details

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

New / QAS / Registry / EA   Add to Cart 
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 : 2016
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 : 26-Apr-2016
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

Taxes Course 985 Home: https://www.cpethink.com/irs-ea-cpe-courses
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
  
Exam completed on .

Do you want to add the course again?