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Foreign Investment in U.S. Real Estate: Tax Aspects of Direct Ownership of U.S. Investment 4173353A
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An overview session of U.S. tax treatment of a nonresident alien who directly owns U.S. real estate. How is rental income and capital gain taxed? What are the estate tax rules? What compliance and reporting requirements does the investor face?

7/13/2017
When: 10:30 AM to 11:30 AM
Where: Webcast
CalCPA
4173353A
United States
Presenter: Debra Rudd, CPA
Contact: April Deneault
801-466-10177


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Curriculums:   International Individual Taxation, Tax Planning

NASBA Credit Category:  Taxes

CPE Hours:  1

Description

An overview session of U.S. tax treatment of a nonresident alien who directly owns U.S. real estate. How is rental income and capital gain taxed? What are the estate tax rules? What compliance and reporting requirements does the investor face?

Materials are provided as an ebook for this course.



Major Subjects

  • U.S. tax on rental income under default method
  • U.S. tax on effectively connected income
  • How to get effectively connected income treatment for rental income
  • Gain taxation and withholding rules that apply to gains
  • Estate tax implications
  • Single member LLCs

Objectives

  • Determine how U.S. taxes a nonresident alien's business income and non-business income.
  • Determine how to get business income treatment for rental real estate.
  • Identify tax implications when a nonresident alien disposes of U.S. real estate.

Level:  Overview

Designed For

CPAs and lawyers.

Advanced Prep:

None.

Prerequisite

None.

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