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