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Surgent's U.S. Taxation of Resident and Non-resident Aliens (ATAX)
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An alien is any individual who is not a U.S. citizen or U.S. national. A non-resident alien is an alien who has not passed the green card test or the substantial presence test. Tax practitioners advising aliens, both resident and non-resident, must know the special rules that apply to both categories of aliens in order to advise them properly. This program covers the basic tax rules that apply to both types of aliens.

11/17/2016
When: Thursday, November 17, 2016
8:00 AM - 10:00 AM
Where: Webinar/Webcast
United States
Contact: Amy Deneault
801-466-8022


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Acronym ATAX
CPE 2 hours
Category
Taxes
Level Intermediate
Vendor Surgent
Who should attend Tax practitioners advising resident and non-resident aliens.
Prerequisite
Basic understanding of individual income taxation
Fees: Early Bird
Standard
Member N/A
$89
Non-Member: N/A
$109

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 
An alien is any individual who is not a U.S. citizen or U.S. national. A non-resident alien is an alien who has not passed the green card test or the substantial presence test. Tax practitioners advising aliens, both resident and non-resident, must know the special rules that apply to both categories of aliens in order to advise them properly. This program covers the basic tax rules that apply to both types of aliens.

Major Topics

  • Definition of resident alien and non-resident alien
  • Filing status of resident and non-resident aliens
  • Dual Status Taxpayers
  • U.S. tax filing obligations of resident and non-resident aliens
  • Which non-resident aliens must file a U.S. return
  • Source of income rules
  • Income that is effectively connected with a trade or business in the United States
  • U.S. source income that is Fixed, Determinable, Annual or Periodical
  • Income and deductions a nonresident alien reports on a U.S. return
  • Section 1411 Investment income tax of resident aliens
  • Required forms and due dates for residents and non-residents

Objectives

  • Prepare a tax professional to advise resident and non-resident aliens regarding how U.S. tax rules impact them

 

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