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Foreign Investment in the United States Real Property

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • Maryland Tax Preparer
  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

Foreign investment in United States real estate is a major source of investment in the United States, facilitated by open economy legislation (foreign individuals and corporations are free to purchase residential or commercial real estate). Nonresident ownership of American real property is common for an array of reasons. Nonresidents may own American real estate as an investment vehicle, a personal/vacation asset, a business holding, etc.

Instead of FIRPTA, nonresidents would not be taxable on many American real estate dispositions. Nonresidents (usually) are not subject to capital gains taxes unless income is effectively connected to a United States trade or business.

Join this CE/CPE course to cover all the United States tax aspects of nonresident real estate investment.

Following are the major topic covered in this online CPE Taxation course:

  • Effectively Connected Income
  • FDAP Income
  • Nonresidents - ECI vs. FDAP Income
  • Nonresidents - Net Election to Treat Real Property Income as ECI
  • Foreign Investment in United States Real Property ("FIRPTA")
  • Nonresidents - FIRPTA
  • FIRPTA - Withholding Obligations
  • Nonresident Individuals - Transfer Taxes
  • Structuring the Nonresident United States Real Estate Investments

Learning Objectives

  • To discuss threshold-level considerations for Effectively Connected Income and FDAP Income.
  • To review Nonresidents - ECI vs. FDAP IncomeĀ 
  • To discuss Nonresidents - Net Election to Treat Real Property Income as ECI.
  • To analyze withholding obligations.
  • To explain structuring the Nonresident United States Real Estate Investments.

Recommended For

  • This IRS-approved CE webinar is recommended for CPAs, EA, AFSP, CRTP, MRTP, ORTP, CFIRS, CWS, tax partners, tax return preparers, tax attorneys, and other tax practitioners who want to understand tax aspects of nonresident real estate investment in the United States.
  • This course is also helpful for tax professionals who want to understand everything about Pre-Immigration tax planning.

Who Should Attend?

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

Course Qualification

Webinar Qualifies For

  • 1 General Credit of Taxes 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-0938)