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Taxation for Individuals Living Abroad (107-16)
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Advocate for your clients who live abroad and protect their assets from excessive taxation. As your clients become increasingly global in their employment, investment, and retirement opportunities, their tax exposure becomes more complex, placing expectations on you to guide them through the multinational tax matrix. Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the United States.

9/20/2016
When: Tuesday, September 20, 2016
7:30 AM - 3:45 PM
Where: UACPA Training Room
136 S Main Street Suite 510
Salt Lake City, Utah  84101
United States
Presenter: Dennis Riley
Contact: April Deneault
801-466-8022


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Acronym TILA16
CPE 8 hours
Category
Tax
Level Basic
Vendor AICPA
Who should attend Tax practitioners and employers who have foreign clients or employees, or U.S. clients or employees living overseas
Prerequisite
None
Fees: Early Bird
(through 9/6)
Standard
(after 9/6)
Member $257 $285
Non-Member: N/A
$340

AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout to receive the discount.

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description 
Advocate for your clients who live abroad and protect their assets from excessive taxation. As your clients become increasingly global in their
employment, investment, and retirement opportunities, their tax exposure becomes more complex, placing expectations on you to guide them through the multinational tax matrix. Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the United
States. Explore tax issues related to cross-border employment, business, and investment activities and discover new strategies to minimize the potential for double taxation by two or more countries.Specific topics include:

  • Foreign nationals
  • Requirement for foreign nationals to file U.S. individual income tax return
  • Concept of world-wide income and interaction with foreign tax credits
  • FDAP (fixed, determinable, annual, periodical income), effectively connected income, and sourcing rules
  • Withholding rules, engagement in trade or business, and real property interest of foreign investors in the U.S.
  • Tax effects of tax treaties
  • U.S. citizens
  • Issues facing U.S. citizens living overseas (expatriates) including earned income and housing exclusion, sourcing of income,
    deductions, credits, and tax withholding
  • Tax planning opportunities and filing requirements facing U.S. expatriates
  • Responsibility for reporting existence of foreign financial assets

Objectives

  • Identify ways to advise current and prospective clients on the tax issues they may confront when living a global lifestyle.
  • Determine residency status.
  • Determine what sources of income are included and not included in taxable income.
  • Recognize effectively connected income (ECI) and how it impacts the taxation of nonresident aliens.
  • Identify tax issues with taxation of dual-status individuals.
  • Identify structuring alternatives between the home and host country for an expatriate assignment.
  • Determine Section 911 exclusions.

 

 

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