International Tax Lunch: Making the Treaty Election for Nonresident Status: When and How to Do It

The start date for this course has passed. Registration is no longer available.

This course is 1.00 credits
Field of Study
Tax
Course Level
Overview
Vendor
California Society of CPAs

Registration Fees

MSCPA-AICPA Member
$30.00
MSCPA Member
$30.00
AICPA Member
$50.00
Non-Member
$50.00
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Friday, Mar 9, 2018
3:00pm – 4:00pm

Income tax treaties allow some taxpayers (if they meet the requirements) to convert themselves from resident alien status to nonresident alien status for income tax purposes. Learn about these treaty provisions called "tie-breaker rules" and find out who can use them. Identify how do the treaties work and how do you prepare Form 8833 to claim nonresident status.

View all webcasts offered in the International Tax Lunch Series.

Materials are provided as an ebook for this course.

Income tax treaties allow some taxpayers (if they meet the requirements) to convert themselves from resident alien status to nonresident alien status for income tax purposes. Learn about these treaty provisions called "tie-breaker rules" and find out who can use them. Identify how do the treaties work and how do you prepare Form 8833 to claim nonresident status.

Materials are provided as an ebook for this course.

Designed For

CPAs and attorneys.

Course Objectives

  • Be able to identify the tie-breaker rules in an income tax treaty and determine the taxpayer's U.S. resident or nonresident status using those rules.
  • Identify taxpayers who are eligible for using the tie-breaker rules.
  • Prepare a treaty election claim (Form 8833) and know how to file it.
  • Determine what income is taxable in the United States and what tax compliance is required for a person making a treaty election to be a nonresident alien for income tax purposes.

Major Subjects

  • Line-by-line review and completion of a sample Form 8833.
  • How income tax treaties override the Internal Revenue Code.
  • How compliance and reporting requirements are affected by a treaty election.

Prerequisites

None.

The start date for this course has passed. Registration is no longer available.