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Taxation for Individuals Living Abroad and Foreign Nationals Living in the U.S. Logo aicpa

  Craig Rosin, CPA and Meg Deal, CPA |   $155.00 - 195.00 |   CPE: 8.0 |   AICPA |   Aug 2019 |   Taxes |   AICPA Store
Discover new strategies.
Who Will Benefit?
  • Tax practitioners and employers who have foreign clients or employees.
  • U.S. clients or employees living overseas.
Key Topics
  • Determining residency - resident and nonresident aliens
  • Sourcing of income
  • Taxation of nonresident aliens
  • Taxation of dual-status individuals
  • Taxation of employees of foreign governments and international organizations
  • Tax treaties
  • Taxation of foreign investment in U.S. real property interests
  • International assignment compensation packages
  • Section 911 exclusions
  • Foreign tax credit
  • Totalization agreements
  • FinCEN Form 1114 and Form 8938
Learning Objectives
  • Recognize how U.S. residency is determined under the green card test and the substantial presence test
  • Recognize a dual-status alien and the special tax rules and elections that apply to a dual-status alien
  • Identify the restrictions that apply to nonresident aliens and dual-status aliens for filing status, personal exemptions, deductions, and credits
  • Apply the concept of "liable to tax" and how it is used in tax treaties to determine tax residency
  • Recognize how treaty benefits are applied to specific items of income
  • Recognize the different categories of income for which you may claim a foreign tax credit

As your clients become increasingly global in their employment, investment, and retirement opportunities, their tax exposure becomes more complex, placing expectations on you to guide them through the multinational tax matrix. Advocate for your clients who live abroad and protect their assets from excessive taxation.

In this CPE self-study course, learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the United States. Explore tax issues related to cross-border employment, business, and investment activities and discover new strategies to minimize the potential for double taxation by two or more countries.

Topics covered:
  • Tax: Technical: International tax: Foreign nationals, Foundational
  • Tax: Technical: International tax: Expatriates, Foundational
  • Tax: Technical: International tax: Credits, Foundational
  • Tax: Technical: International tax: Treaties, Foundational


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