7 Days Free Trial

for Enterprise Subscriptions

Trusted by 250,000+ Professionals for Continuing Education

Create Your Account 1/2

Already have an account? Log In

First Name

Last Name

Phone

Company Name

Password

Confirm Password

Promo Code

I Accept MYCPE ONE Terms and Conditions

You can cancel anytime during your trial period.

Welcome to MY-CPE

Keep me logged in

Forgot Password?

Want to Create New Account? Sign Up

Become a Valued Member of MYCPE ONE Professionals Community

Trusted by 250,000+ Professionals

"Steven was knowledgeable and thorough…”

Steven was knowledgeable and thorough in his information about the product and what is offered. He was empathetic to my situation. He went above and beyond answering all of my many questions. Excellent service!

Crystal lovejoy

"Great Customer Service”

Great service and very patient as I asked several questions. Steven answered all my questions and helped me make the right decision in my subscription purchase. Thank you.

Lori corry

"It is what it advertised to be”

It is what it advertised to be. Professional quality training and CPE tracking and certificates; systems knows AZ CPA CPE requirements and categories. I've needed help on several occasions and the assistance was quick and effective; however, there were some problems with data entry. The assistance sometimes asks for input, but when I try to type it is dissallowed for some reason. On several occasions I had to close the popup to get it out of my way.

Brian Carey

"Great customer service”

Great customer service. Classes are pertinent. Great value

Steve

1/4

Create Your Free Account

First Name

Last Name

Email Address

Password

Confirm Password

Continue

Already have an account? Log In

Card No.

Card Holder Name

Expiry Date

CVV

Address

Address 2 (Optional)

Zip Code

I Accept MYCPE ONE Terms and Conditions

Guaranteed safe & secure checkout

Pay $199

Jean Mammen EA, FSO (ret.)

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.

Jean Mammen EA, FSO (ret.)

1040-NR? or 1040? U.S. Income Tax Returns for Noncitizens

FIRPTA Withholding: A Foreign Person Sells a U.S. Real Property Interest - USRPI