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Foreign Investment in U.S. Real Estate: Foreign Ownership of U.S. Real Property 4173356A
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This session describes the tax issues when U.S. real property held in a holding structure (corporate or trust) is put to personal use by the investor or the investor's family.

7/13/2017
When: 1:30 PM to 2:30 PM
Where: Webcast
CalCPA
4173356A
United States
Presenter: Haoshen Zhong, JD
Contact: April Deneault
801-466-10175


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Curriculums:   International Individual Taxation, Tax Planning

NASBA Credit Category:  Taxes

CPE Hours:  1

Description

This session describes the tax issues when U.S. real property held in a holding structure (corporate or trust) is put to personal use by the investor or the investor's family.

Materials are provided as an ebook for this course.



Major Subjects

  • Deemed dividend from a corporate owner
  • Form 5472
  • Deemed distribution to US beneficiaries from a foreign trust
  • Form 3520

Objectives

  • Identify deemed income rules when a foreign person makes personal use of real estate in a hold structure.
  • Identify deemed income rules when a foreign person allows his U.S. family members to use real estate in a holding structure.
  • Recognize special reporting requirements.

Level:  Overview

Designed For

CPAs and lawyers.

Advanced Prep:

None.

Prerequisite

None.

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