Not Yet Rated
New Course
2 Hours (On-Demand)
Instructor for this course
more
Not currently accepting new students

This course covers income sourcing rules for United States income tax purposes. Coverage begins with overview of why income sourcing rules dictate American tax requirements for nonresidents. It also covers assorted income tax sourcing categories, with exceptions to general rules and treaty alterations.

This course covers the following Topics:

  • Income Sourcing Rules
  • Interest
  • Dividends
  • Personal Services Income
  • Multiyear Compensation Arrangements
  • Income from Property Use
  • Income from Property Disposition
  • Other Rules of Note
  • Foreign Derived Intangible Income
  • Domestic Corporations - FDII
  • Foreign Derived Intangible Income

 

Learning Objectives

  • Discover Income from Property Use and Income from Property Disposition.
  • Explore Foreign Derived Intangible Income.
  • Identify Domestic Corporations - FDII and Foreign Derived Intangible Income.
Last updated/reviewed: May 24, 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
  3:20Introduction to Income Sourcing Rules
  20:53Income Sourcing Rules-Income and Dividends
  23:40Income Sourcing Rules -Personal Services Income
  19:35Multiyear Compensation Arrangements and Income for Property Use
  9:26Other Rules of Note
  16:18Foreign Derived Intangible Income
CONTINUOUS PLAY
  1:33:12Income Sourcing Rules
SUPPORTING MATERIAL
  PDFSlides: Income Sourcing Rules
  PDFIncome Sourcing Rules Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM