Instructor for this course
more
Not currently accepting new students

This course covers all United States tax aspects of nonresident real estate investment.

This course covers the following Topics:

  • Effectively Connected Income
  • FDAP Income
  • Nonresidents - ECI vs. FDAP Income
  • Effectively Connected Income
  • Nonresidents - Net Election to Treat Real Property Income as ECI
  • Foreign Investment in United States Real Property ("FIRPTA")
  • Nonresidents - FIRPTA
  • FIRPTA - Withholding Obligations
  • Nonresident Individuals - Transfer Taxes
  • Structuring Nonresident United States Real Estate Investments

 

Learning Objectives

  • Discover Foreign Investment in United States Real Property ("FIRPTA").
  • Explore Structuring Nonresident United States Real Estate Investments.
  • Identify Nonresidents - ECI vs. FDAP Income.
Last updated/reviewed: May 18, 2022

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  5:20Introduction to Foreign Investment in United States Real Property
  6:35Effectively Connected Income
  8:11Non Residents-Net Election to Treat Real Property Income as ECI
  13:32Foreign Investment in United States Real Property Part 2
  4:36Non Resident Individuals - Transfer Taxes
  16:21Structuring Nonresident United States Real Estate Investments
CONTINUOUS PLAY
  54:35Foreign Investment in United States Real Property
SUPPORTING MATERIAL
  PDFSlides: Foreign Investment in United States Real Property
  PDFForeign Investment in United States Real Property Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM