Learning Objective: After completing this course, the student will be able to determine the tax filing status of nonresident and resident aliens. Course defines the immigration status and tax status for a variety of situations. Material includes the substantial presence test, effectively connected income (ECI), U.S. source non-business income (FDAP), 30% or other tax treaty withholding rate, withholding requirements, exemptions from withholding, totalization agreements, independent contractor payments, W-8 series forms, nonimmigrants temporarily in the U.S., students, athletes and entertainers, agricultural workers, withholding agents and penalties, ITINs, and more.
CPE Hours: Federal Tax Subject = 1 CPE Credit / Total = 1 CPE Credit
Accreditation: CTEC, IRS, Enrolled Agents, NASBA CPA
Field of Study: Federal Tax Subject
Publication Date: 12/6/2019
Instructional Delivery Method: Self-Study
Advanced Preparation: No Advanced Preparation Required
Author: Lee Reams, Sr.
Course Material: A copy of the course material is available for download under the Additional References tab.
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Certified Public Accountants: ClientWhys is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
ClientWhys is an approved provider for IRS, NASBA QAS, CTEC and the Oregon Tax Preparer Board providing continuing education for CPAs, EAs, IRS and CRTPs.
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