course

Tax Classification of Individuals

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

This course covers classification of individual for United States tax purposes. Coverage begins with classification of individuals as United States taxpayers for income tax purposes, covering statutory classifications and exceptions to the same. Income tax treaty reclassification provisions are also covered. Classifications for transfer tax purposes is then explored.

This course covers the following Topics:

  • Income Tax Classification
  • Taxpayer Classification
  • Special Options for Nonresident U.S. Taxpayers
  • Foreign Tax Credit
  • Foreign Earned Income Exclusion
  • Expatriation
  • United States Transfer Tax Classification

 

Learning Objectives
  • Discover the classification of individual for United States tax purpose.
  • Explore the classification of individuals as United States taxpayers for income tax purposes.
  • Identify special Options for Nonresident U.S. Taxpayers.
  • Recognize the Foreign Tax Credit and Foreign Earned Income Exclusion.
Last updated/reviewed: January 11, 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
  Introduction to Tax Classification of Individuals5:46
  Income Tax Classification19:50
  Taxpayer Classification11:17
  Special Options for US Nonresident Taxpayers2:36
  Foreign Tax Credit and Earned Income Exclusion10:09
  Expiration and US Transfer Tax Classification10:26
CONTINUOUS PLAY
  Tax Classification of Individuals1:00:04
SUPPORTING MATERIAL
  Slides: Tax Classification of IndividualsPDF
  Tax Classification of Individuals Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam