This course covers threshold-level considerations in the nonresident tax area. Coverage includes initial classification considerations, general scope of United States tax applicable to nonresident taxpayers, overarching treaty interplay considerations, and classification of individuals for transfer tax purposes. This course will cover the following Topics: • Background Considerations • Income Tax Treaties - Basic Structure • Tax Treaties - Common Provisions • Tax Treaties - FDAP Income • United States Transfer Taxes - Classification • Income Tax Reporting Field of Study: Taxes