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

  • AFSP
  • CPA (US)
  • EA
  • Tax Preparer
  • CRTP

Published: December, 2021

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  • Course Description
  • Course Qualification
  • Presenter
  • Faq

Course Description

Overview

  • Who files form 1040?
    2 mins
  • Single mikal? Married mikal?
    12 mins
  • When would mikal meet SPT?
    25 mins
  • Book website re treaty exclusion
    45 mins
  • No full departure? Still resident
    57 mins
  • Amending with form 1040-NR-1
    72 mins

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 which 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.

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 understand which documents and information sources support the choice
  • To understand the six visas that complicate 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
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 2 CE Credit of Taxes for Tax Professionals (Approval No. GEHNZ-T-00579-21-S)
  • 2 CE Credit of Taxes for Enrolled Agents (EA) (Approval No. GEHNZ-T-00579-21-S)
  • 2 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 2 CE Credit of Federal Tax Related Matters for California Registered Tax Preparers(CRTP) (Approval No. 6273-CE-0553)
  • 2 CE Credit of Taxes for Annual Filing Season Program (AFSP)

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

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Ratings and Review

5

30 Ratings

Excellent

14

Very Good

12

Average

2

Poor

2

Terrible

0

EA

Evie Alvarez, EA

Dec 30th, 2021

Great information. It is clear that Jean knows what she is talking about! This was a great initial course with next steps, as well. I appreciated that the review questions and the test questions fit with the actual presentation.

RA

Rukizhat Aygunova, AFSP

Dec 29th, 2021

Very informative and interesting course.

SC

Sandra Cervantes, EA, CFP (US)

Dec 27th, 2021

This course was an excellent refresher for me of the basics of Form 1040 and Form 1040-NR. Jean Mammen shared great real-world examples.

IM

Irene Menendez, ACCT/BK, EA, Tax Pros

Jan 12th, 2022

Way to quick, difficult to follow. Need more time to grasp even part of it.