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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: May 19, 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
  3:28An Overview to Nonresident Taxation: Introduction to Considerations
  20:22An Introduction
  18:32Background Considerations
  9:12Income Tax Treaties- Basic Structure, Common Provisions, FDAP Income, Tax Classification and Income Tax Reporting
CONTINUOUS PLAY
  51:34Nonresident Taxation: Introduction to Considerations
SUPPORTING MATERIAL
  PDFSlides: Nonresident Taxation: Introduction to Considerations
  PDFNonresident Taxation: Introduction to Considerations Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM