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Americans Abroad: Foreign Retirement Accounts 4173009A
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The default U.S. tax treatment of a foreign retirement account is likely to be a nonqualified plan, but this can cause unexpected income tax consequences for the unsuspecting taxpayer. In some cases, an income tax treaty election can solve the problem and cause the foreign retirement account to be treated like a domestic tax-deferred qualified pension plan.

 Export to Your Calendar 2/8/2018
When: 10:30 AM to 11:30 AM
Where: Webinar/Webcast
United States
Presenter: Haoshen Zhong, JD
Contact: April Deneault
801-466-10937


Online registration is available until: 2/8/2018
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Curriculums:   International Individual Taxation, Tax Planning

NASBA Credit Category:  Taxes

CPE Hours:  1

Description

The default U.S. tax treatment of a foreign retirement account is likely to be a nonqualified plan, but this can cause unexpected income tax consequences for the unsuspecting taxpayer. In some cases, an income tax treaty election can solve the problem and cause the foreign retirement account to be treated like a domestic tax-deferred qualified pension plan.

Analyze a foreign retirement account to determine the appropriate U.S. tax treatment; learn how to comply with the reporting requirements; and identify when a treaty provides tax benefits for the plan and how to claim the treaty election on Form 8833.

Materials are provided as an ebook.



Major Subjects

  • Foreign retirement plans
  • Income tax treaties
  • Form 3520, Form 3520-A and Form 8938

Objectives

  • Determine when foreign retirement accounts are tax-deferred or taxable accounts.
  • Identify when and how to make income tax treaty elections for foreign retirement accounts.
  • Recognize the correct taxation of and reporting for foreign retirement accounts.

Level:  Overview

Designed For

Tax practitioners advising U.S. taxpayers on foreign tax issues or preparing income tax returns for Americans abroad.

Advanced Prep:

None.

Prerequisite

None.

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