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Disposition of U.S. Real Estate by Nonresidents: Taxation, Return Preparation Withholding (4153018A)
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Disposition of U.S. real estate by a nonresident investor generally triggers capital gain tax and a withholding requirement, and can include transfers of interests in corporations, partnerships and trusts. We'll cover the events that trigger capital gain recognition; the tax rate at which capital gain will be taxed; withholding rules; methods for reducing or eliminating withholding; and tax issues associated with different types of holding structures, such as eliminating branch profits tax on sa

7/14/2015
When: 7/14/2015
11:30 AM - 12:30 AM
Where: Webcast/Webinar
Presenter: Philip D. Hodgen Esq, LLM
Contact: April Deneault
801-834-6634


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Disposition of U.S. real estate by a nonresident investor generally triggers capital gain tax and a withholding requirement, and can include transfers of interests in corporations, partnerships and trusts. We'll cover the events that trigger capital gain recognition; the tax rate at which capital gain will be taxed; withholding rules; methods for reducing or eliminating withholding; and tax issues associated with different types of holding structures, such as eliminating branch profits tax on sale by a foreign corporation.

  

Objectives: 

Identify events that trigger capital gain taxation upon disposition of real estate or interests in entities holding real estate.

Identify and understand the withholding rules on disposition, and how to reduce or eliminate withholding.
Recognize the tax reporting requirements for the disposition of U.S. real estate interests, what tax returns must be filed and how are they prepared.

 

Major Subjects:

Dispositions that trigger capital gain taxation on U.S. real property investments
FIRPTA withholding and exemptions
ITIN documentation

 

Designed For:

CPAs and lawyers.

 

Prerequisite: None

 

Advanced Prep: None

  

Speaker: Philip D. Hodgen Esq, LLM

Vendor: CalCPA

Field of Study: Taxation

Level:  Overview

CPE Credit: 1 hour

Acronym: FIREH

 

Registration Fees:

Members: $35

Nonmembers: $50

 

Meet the Speaker:

Philip D. W. Hodgen is the principal attorney for Hodgen Law Group, which specializes in the international tax arena. He earned his undergraduate degree from Claremont McKenna College and his law degree from the School of Law at the University of California, Los Angeles. He then went on to earn a Master of Laws degree with a specialty in taxation from the University of San Diego School of Law.   Admitted to the California bar in 1982, Mr. Hodgen spent nine years in law firms and with a large U.S. bank before starting his own firm in 1991. For six years of his youth, he lived in Rhodesia, South Africa and New Zealand.   Mr. Hodgen is a past chair of the International Tax Committee of the State Bar of California's Tax Section and was a member of the Executive Committee of the State Bar of California's Tax Section for 2004-2007.   Mr. Hodgen frequently speaks on a variety of international tax, trust and estate topics to attorneys, accountants, real estate professionals and other groups.

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