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INTERNATIONAL TAX: BASICS OF INCOME SOURCING

  • CRTP
  • CPA (US)
  • EA
INTERNATIONAL TAX: BASICS OF INCOME SOURCING

1.5 Credits

FREE

Subject Area

Taxes

Webinar Qualifies For

1.5 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00397-21-O)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0398)

1 CE credit of Federal Tax Law for 2021 Annual Filing Season Certificate program( IRS Approved : GEHNZ )

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00397-21-O)

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00397-21-O)

1.5 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Course Description

This course provides an overview of income sourcing rules maintained by the United States. Sourcing rules are critical for nonresidents, who are almost exclusively taxed by the United States on income directly sourced to the country. Sourcing has become increasingly important for American taxpayers—particularly corporate ones, who qualify for significant deductions on foreign-sourced income. This program provides background on how sourcing determinations are made, including allocating income items between different income categories. The program will also cover special rules in the sourcing context—specifically, those related to multi-year compensation arrangements.

Learning Objectives

  • To recall how Foreign-Derived Intangible Income (“FDII”) applies to corporations
  • To recall the scope of United States tax rules for non-residents
  • To identify income sourcing rules across various situations

Who Should Attend?

  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA

Testimonial

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4.5

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