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U.S. Tax Filing for Noncitizens  CE/CPE Courses with Jean

Jean Mammen , EA, FSO (ret.)

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  • 4.4 / 5

Jean Mammen is the author of “1040NR? or 1040? U.S. Income Tax Returns for Visa Holders + International Organization and Foreign Embassy Employees”, 7th Classic Edition. She writes blog posts, seminars, and webinars on a variety of international topics affecting individuals.  

Her specialty is the income tax concerns of international individuals with a U.S. income tax filing requirement. Jean’s perspective comes from spending 30 years among people who live or work outside their country of citizenship.  She was a Peace Corps Volunteer and a Foreign Service Officer.

Jean is an Enrolled Agent and a member of NAEA and NATP 

Internet and social media Presence: 

Jean Mammen’s website, www.1040nror1040.com , includes “Sample Returns” with three case studies. The first case has a simple Form 1040-NR return for an individual who changed from an F1 student visa to an H1-B work visa. The second and third cases are for twin J1 visa holders qualifying for a treaty income exclusion. One is a second year filer on Form 1040-NR, one a third year filer on Form 1040.

Jean answers tax questions from tax professionals and individuals on the NAEA webboard and TaxMama’s ® Tax Forum.

Areas of Expertise

Jean Mammen’s areas of expertise include

  • Determining correct U.S. income tax filing for noncitizens of the United States, tax form, filing requirements, income to be reported, how the income is taxed
  • Identifying and correctly handling basic income and tax rate provisions and bilateral income tax treaty income exclusions summarized in Tax Treaty Tables I and II on www. IRS.gov
  • Understanding the information and income filing requirements for Form 1040 filers with foreign income, foreign earned income exclusion or foreign tax credit, foreign bank and financial accounts, large foreign gifts, foreign assets, simple foreign trust situations. Understanding the procedures for filing delinquent foreign information reports
  • Best procedures for buyer and seller of a U.S. real property interest owned by a non U.S. person according to FIRPTA provisions (Foreign Interest in Real Property Tax Act (IRC 1445) to minimize over withholding.

tax form 1040 nr
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1040-NR? or 1040? U.S. Income Tax Returns for Noncitizens
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • CPA/PFS
  • ChFC
  • Maryland Tax Preparer
  • FSCP
  • CASL
  • ChSNC
  • RICP
  • WMCP
  • LTC
  • IA LPA
  • ME LPA
  • DE LPA
Learn More
  • 4.3
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FIRPTA Withholding
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premium
FIRPTA Withholding: A Foreign Person Sells a U.S. Real Property Interest - USRPI
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • CPA/PFS
  • ChFC
  • Maryland Tax Preparer
  • FSCP
  • CASL
  • ChSNC
  • RICP
  • WMCP
  • LTC
  • IA LPA
  • ME LPA
  • DE LPA
Learn More
  • 4.5
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