This course covers classification of individual for United States tax purposes.
This course covers classification of individual for United States tax purposes. Coverage begins with classification of individuals as United States taxpayers for income tax purposes, covering statutory classifications and exceptions to the same. Income tax treaty reclassification provisions are also covered. Classifications for transfer tax purposes is then explored.
This course will cover the following Topics: • Income Tax Classification • Taxpayer Classification • Special Options for Nonresident U.S. Taxpayers • Foreign Tax Credit • Foreign Earned Income Exclusion • Expatriation • United States Transfer Tax Classification
Field of Study: Taxes
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 around the world incorporate Lambers products into their training programs.
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 speaker, regularly giving programs to audiences around the world (both in person and virtually) on all aspects of international tax considerations. In 2020 alone, Patrick’s programs on multinational tax issues received more than 100,000 registrations – with the vast majority of those registrants attending multiple programs given by Patrick. In feedback for Patrick’s programs, attendees consistently note that Patrick is their go-to for international tax coursework, in part for his ability to simplify complex international topics.
