course

Nonresident Taxation: Introduction to Considerations

Not Yet Rated
New Course
1 Hour (On-Demand)
1.0 CPE  
Not currently accepting new students

This course covers threshold-level considerations in the nonresident tax area. Coverage includes initial classification considerations, general scope of United States tax applicable to nonresident taxpayers, overarching treaty interplay considerations, and classification of individuals for transfer tax purposes.

This course will cover the following Topics:

  • Background Considerations
  • Income Tax Treaties - Basic Structure
  • Tax Treaties - Common Provisions
  • Tax Treaties - FDAP Income
  • United States Transfer Taxes - Classification
  • Income Tax Reporting
Learning Objectives
  • Identify Background Considerations.
  • Explore Income Tax Treaties - Basic Structure, Tax Treaties - Common Provisions and Tax Treaties - FDAP Income.
  • Discover United States Transfer Taxes - Classification.
Last updated/reviewed: January 23, 2023
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 Overview
Course Syllabus
INTRODUCTION AND OVERVIEW
  An Overview to Nonresident Taxation: Introduction to Considerations3:28
  An Introduction20:22
  Background Considerations18:32
  Income Tax Treaties- Basic Structure, Common Provisions, FDAP Income, Tax Classification and Income Tax Reporting9:12
CONTINUOUS PLAY
  Nonresident Taxation: Introduction to Considerations51:34
SUPPORTING MATERIAL
  Slides: Nonresident Taxation: Introduction to ConsiderationsPDF
  Nonresident Taxation: Introduction to Considerations Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam