Limited Period Access to myCPE Prime Unlimited CPE Access starting at $199. Subscribe Now

Determining an Individual’s Tax Residency Status

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

Course Description

Course Description

The tax obligations of non-U.S. citizens depend greatly on the tax residency status of the individual. The distinction between so-called resident aliens and nonresident aliens is the starting point. It is therefore important to understand the criteria under U.S. tax law for distinguishing between non-citizens who are considered U.S. tax residents (so-called “resident aliens”) and non-citizens who are considered not to be U.S. tax residents (so-called “nonresident aliens”), and to understand the resulting tax implications.

In this online CE/CPE webinar, you will learn how to determine an individual’s tax residency status under U.S. tax law.

If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests. You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year. Certain rules exist for determining your residency starting and ending dates. In some cases, you are allowed to make elections that override the green card test and the substantial presence test.

This CE Tax course will help you to identify the filing requirements for individuals who are tax residents of the United States under U.S. tax law, those who are not, and those who are both resident and nonresident in the same year or dual status. Specify the federal income tax filing requirements for individuals with income from a U.S. territory.

Learning Objectives

  • To determine your client’s residency status for tax purposes.
  • To identify issues impacting your clients due to residency and immigration tax law.
  • To list the types of information needed to proactively assist with tax compliance.
  • To discuss ways to advocate for your clients who have existing residency and immigration-related tax issues
  • To analyze the federal income tax filing requirements for individuals with income from a U.S. territory.

Recommended For

  • This IRS-approved CE course is recommended for CPA, EA, AFSP, CRTP, MRTP, ORTP, CFIRS, CWS, and other tax professionals interested in knowing the specifics of the residency status of their clients.

Who Should Attend?

  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • Certified Public Accountant (CPA)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Firm
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 1 General Credit for Accountant/Bookkeeper/Tax Professionals
  • 1 CE Credit of Federal tax-related matters for Annual Filing Season Program (AFSP)
  • 1 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0951)
  • 1 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 1 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01153-22-O)
  • 1 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01153-22-O)
  • 1 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01153-22-O)
  • 1 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 1 CE Credit for Certified Wealth Strategist (CWS)
  • 1 CPE Credit for Chartered Financial Consultant (ChFC)
  • 1 CPE Credit for Financial Services Certified Professional (FSCP)
  • 1 CPE Credit for Chartered Advisor in Senior Living (CASL)
  • 1 CPE Credit for Chartered Special Needs Consultant (ChSNC)
  • 1 CPE Credit for Retirement Income Certified Professional (RICP)
  • 1 CPE Credit for Wealth Management Certified Professional (WMCP)
  • 1 CPE Credit for Certified Government Financial Manager (CGFM)
  • 1 CPD Credit for Personal Financial Specialist (PFS)

Additional details

  • Course Level :
    Basic
  • Credits :
    1
  • Instructional Method :
    Group Internet Based
  • Pre-requisites :
    None
  • Advance Preparation :
    None

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

Odette Turenne

Senior Stakeholder Liaison, Internal Revenue Service

Odette Turenne is a Senior Stakeholder Liaison with the Stakeholder Liaison office of the Internal Revenue Service Communications & Liaison Division.

Odette began her career with the Internal Revenue Service 32 years ago as a Revenue Agent in the Examination Division of the Small Business/Self-Employed Operating Division of IRS.   

Currently, as a Senior Stakeholder Liaison, Odette represents the IRS at education and outreach events and works with tax professionals, payroll providers, industry and trade associations, small business owners, and other federal, state and local government agencies.  She speaks at organization meetings, conferences, seminars, forums, and workshops on tax related topics relevant to the tax professional or small business audience.  

Odette is a graduate of Bryant University in Smithfield, Rhode Island, where she received a Bachelor of Science degree in Accounting.


About Company

Internal Revenue Service

www.irs.gov/

The Internal Revenue Service's official LinkedIn account features IRS updates to help America's taxpayers understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. See also our job opportunities and follow www.twitter.com/RecruitmentIRS.

The U.S. government does not promote or endorse any non-government or commercial content appearing on this page. This service is operated by a third party and not an official government website. The IRS strongly discourages you from providing personally identifiable information. Read our privacy policy at go.usa.gov/VgO

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.
  • Polling feature Not supported: If you are logging in through browser or web portal in the browser (zoom.us) it doesn’t support the polling feature. Please be advised the current polling feature can only be supported via Zoom desktop and mobile app. You can check the same here : https://support.zoom.us/hc/en-us/articles/203749865-Polling-for-webinars
  • 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

4.6

138 Ratings

Excellent

87

Very Good

46

Average

4

Poor

0

Terrible

1

JA

Jaime Angel, EA

Jun 14th, 2022

Great information and charismatic instructor. I liked the content and pace of the information, as well as the instructor's delivery. This was one of the more engaging webinars I have attended.

TE

Ted Elggren, EA

Jun 14th, 2022

Odette was excellent. Lots of material covered. A written outline to download for future reference would be very useful.

JS

Jennifer Steffy, EA

Jun 14th, 2022

Presentation by IRS rep was excellent. She's a great presenter with full knowledge of a complex subject!

JM

James Mahoney, CPA (US)

Jun 14th, 2022

Great presentation- finally listened to detail on how to determine how to count days very helpful

MG

Marlene Gin

Jun 16th, 2022

Lots of good information by well spoken presenter and easy to follow slides.

Determining an Individual’s Tax Residency Status

FREE

1 Credit

Subject Area

Taxes

Upcoming Webinars

Everything You Need to Know About Partnerships
  • 4.5
  • (110)

Sep 26, 2022 | 09:00 AM EDT

QuickBooks: Year-end Procedures
  • 4.4
  • (257)

Sep 26, 2022 | 10:00 AM EDT

Understanding Tax Frauds
  • 3.9
  • (18)

Sep 26, 2022 | 10:00 AM EDT

Excel Accountant: Database Techniques
  • 4.5
  • (27)

Sep 26, 2022 | 10:00 AM EDT

Address Performance and Behavior Issues: Part 2
  • 4.8
  • (12)

Sep 26, 2022 | 10:00 AM EDT

The New Lease Standard: Implementation Issues
  • 4.3
  • (13)

Sep 26, 2022 | 10:00 AM EDT

We use cookies to make your experience on this website better