Tax practitioners often face nonresident alien income filing requirement challenges. This two-hour CPE will help you understand those challenges and properly file Form 1040-NR.
For nonresident aliens, tax advisors must understand the distinctions between a U.S. resident and a non-resident, dual-status or undocumented alien to resolve complex issues when preparing Form 1040NR. Immigration law presents unique challenges affecting the tax liability of non-resident aliens and individuals who are not citizens but do reside in the U.S. including taxpayer classification, determination of who should file, non-resident alien election, determination of dual status, how to report income and claim refunds, available deductions and limitations, treatment of spouse and dependents, filing due dates, and other common pitfalls.
Tax and accounting professionals working with expatriates and their employers on income taxation issues and return preparation can benefit with the clear understanding on the following fronts:
- Consequences of filing as: U.S. Non/ Resident Alien
- The SPT‐ Resident vs. Nonresident Alien
- Who must File Form 1040NR
- Exceptions from filing Form 1040NR
- U.S. Source Income and Effectively Connected Rules
- Dual Status Filers & Election as Resident Alien
- IRS IRC Sec 893‐ Compensation of Employees of International Organizations and Foreign Governments
- State Residency Tax Considerations
- Income Tax Treaties
Join richly experienced practitioner and our speaker Marc J. Strohl, CPA, as he explores difficulties arising from tax preparation for nonresident aliens that often confound even the most experienced of tax professionals. Mr. Strohl focuses his practice exclusively in this area and help you resolve your queries in the class.
