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Nonresident Taxation: Introduction to Considerations
This course covers threshold-level considerations in the nonresident tax area.schedule1h
5(2)
Lambers Inc.
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178 Courses
• 5166 Reviews
Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals aroun...
Patrick J. McCormick
•
J.D., LL.M.
Patrick McCormick is one of the United States’ pre-eminent international tax authorities, publishing his first treatise on nonresident tax in 2021. Patrick is a globally recognized international tax s...
About this course
IRS
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
This course includes:
schedule1 hour on-demand video
signal_cellular_altBeginner level
task_altNo preparation required
calendar_todayPublished At Jan 4, 2022
workspace_premiumCertificate of completion
errorNo prerequisites