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
.

Patrick McCormickJ.D., LL.M