Almost one million foreign individuals relocate to the United States to find a permanent home in America every year.  Many of these immigrants owned substantial wealth that they have made during the course of their lifetimes, which have nothing to do with success in the United States.  

Care needs to be taken by these individuals in order to ensure that they are not paying taxes on gains and earnings that have accrued before they became U.S. taxpayers.

There are several techniques can be used to ensure there is no tax in the U.S. on gains and earnings accrued before U.S. residency. This course will review the principles behind these techniques and the techniques themselves. 

Learning Objectives
  • Explore the tax pattern that the new foreign investor will face in the United States.
  • Identify the different taxes the immigrant tax resident must be concerned with regarding both his or her worldwide income and wealth.
  • Discover the U.S. investments that are designed to result in tax savings.
  • Recognize that the United States is not a country of high taxes.
Last updated/reviewed: August 25, 2023
3 Reviews (11 ratings)


Anonymous Author
The materials and test questions, unfortunately, were internally inconsistent, and one of the test questions (#3) asked an off-topic question for which none of the multiple choice answers was relevant.

Member's Profile
Good for beginners. It provides good examples to ease the understanding.

Member's Profile
Good overview on nonresident alien taxes to watch out for.

Course Complexity: Intermediate

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 to Pre Immigration Tax Planning7:52
  Definition for Tax Purposes6:02
  Income Tax Residents8:27
  Residency Starting Date13:14
  Exceptional Circumstances and Special Benefits2:45
  Four Tax Planning Principles6:43
  Four Tax Planning Principles Continued8:44
  Defer Recognizing Loss8:07
  Pre Immigration Tax Planning 1:01:56
  Slides: Pre Immigration Tax PlanningPDF
  Pre Immigration Tax Planning Glossary/IndexPDF
  Supporting DocumentPDF
  Review Questionsquiz
 Final Examexam