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

  • Accountant
  • AFSP
  • CRTP
  • CGFM
  • CPA (US)
  • EA
  • ORTP
  • CPA/PFS
  • ChFC
  • Maryland Tax Prep.
  • FSCP
  • CASL
  • ChSNC
  • RICP
  • WMCP
  • CFIRS
  • CWS
  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

Choosing the income tax form that is appropriate for a foreign individual can be clear-cut if you know a few basics, basics that can be confusing. Or it may involve complex decision processes. Some clients have straightforward situations and need help simply because they are new to the U.S. income tax system. For some, complex fact patterns must be elicited and interpreted. Others have just found out that they have been filing incorrectly on Form 1040 and their future is in jeopardy. This presentation gives you the knowledge to help these individuals.

Click here for more Tax Webinars.

Learning Objectives

  • To discuss the importance of filing the correct tax form: 1040-NR? or 1040?  when to use a dual-status return, and when an amended return to correct a form choice.
  • To identify which documents and information sources support the choice
  • To study the six visas that complicate the residency start date.
  • To discuss how to determine residency start and termination dates
  • To evaluate who may use elections to modify residency start or termination dates 
  • To discuss how the form affects filing requirements, income, and tax rates. 

Recommended For

This online IRS-approved CE course is recommended for CPA, EA, and other tax professionals involved in filing federal tax returns for Noncitizens.

Who Should Attend?

  • Accountant
  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Entrepreneurial CPA
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Attorney
  • Tax Firm
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals

Course Qualification

Webinar Qualifies For

  • 2 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 2 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-00579-21-O)
  • 2 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00579-21-O)
  • 2 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00579-21-O)
  • 2 CE Credit of Federal tax-related matters for Annual Filing Season Program (AFSP)
  • 2 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0553)
  • 2 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 2 CE Credit for Certified Wealth Strategist (CWS)
  • 2 General Credit for Accountant/Bookeeper
  • 2 CPE Credit for Certified Government Financial Manager (CGFM)
  • 2 CPD Credit of General income tax planning for Personal Financial Specialist (PFS)
  • 2 CPE Credit for Chartered Financial Consultant (ChFC)
  • 2 CPE Credit for Financial Services Certified Professional (FSCP)
  • 2 CPE Credit for Chartered Advisor in Senior Living (CASL)
  • 2 CPE Credit for Chartered Special Needs Consultant (ChSNC)
  • 2 CPE Credit for Retirement Income Certified Professional (RICP)
  • 2 CPE Credit for Wealth Management Certified Professional (WMCP)

Additional details

  • Course Level :
    Intermediate
  • Credits :
    2
  • Instructional Method :
    Group Internet Based
  • Pre-requisites :
    Knowledge Of Basic Federal Taxation In The U.S.

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Presenter

About Presenter

Jean Mammen, EA, FSO (ret.)

Enrolled Agent & CEO, 1040nror1040

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.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
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  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

Ratings and Review

4

22 Ratings

Excellent

8

Very Good

7

Average

5

Poor

2

Terrible

0

RR

Ruslana Rossi, CPA (US)

Sep 18th, 2021

Very personal and great.

NF

Nancy Fowler

Dec 20th, 2021

This information was insightful but also not really enough time was spent on it. Instructor was knowledgeable but course moved rapidly. One needs to spend some time on the rulings of each state as there was only time to touch on it.

MV

Mylene Villanueva, Others

Jul 8th, 2021

The class was too fast.

DF

Dyma Fernandez, Tax Professional

Jul 9th, 2021

I felt the presenter was a bit fast paced for a beginner, like myself

DF

Don Fallenbaum, CPA/ABV, CPA/CFF, CPA (US)

May 19th, 2022

the length of time for this course is insufficient. The presenter went through it much to fast to gain an understanding of the material and there was no opportunity to ask questions. In my opinion it should be less in scope to allow more time or increase the amount of time for the course. To me it was ineffective and I could have gain much more if the above.

U.S. Income Tax Returns for Noncitizens

$20

2 Credits

Subject Area

Taxes

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