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 .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Foreign Investment in United States Real Property5:20
  Effectively Connected Income6:35
  Non Residents-Net Election to Treat Real Property Income as ECI8:11
  Foreign Investment in United States Real Property Part 213:32
  Non Resident Individuals - Transfer Taxes4:36
  Structuring Nonresident United States Real Estate Investments16:21
CONTINUOUS PLAY
  Foreign Investment in United States Real Property54:35
SUPPORTING MATERIAL
  Slides: Foreign Investment in United States Real PropertyPDF
  Foreign Investment in United States Real Property Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam