Instructor for this course

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: May 18, 2022

3 Reviews (6 ratings)Reviews

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

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
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
  7:52Introduction to Pre Immigration Tax Planning
  6:02Definition for Tax Purposes
  8:27Income Tax Residents
  13:14Residency Starting Date
  2:45Exceptional Circumstances and Special Benefits
  6:43Four Tax Planning Principles
  8:44Four Tax Planning Principles Continued
  8:07Defer Recognizing Loss
  1:01:56Pre Immigration Tax Planning
  PDFSlides: Pre Immigration Tax Planning
  PDFPre Immigration Tax Planning Glossary/Index
  PDFSupporting Document
  quizReview Questions
 examFinal Exam