{"product_id":"nonresident-alien-taxation-0-2-nano-cpe","title":"Nonresident Alien Taxation - 0.2 Nano CPE","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eWhen a taxpayer is classified as a nonresident alien, the entire tax framework shifts. Income classification, sourcing rules, withholding obligations, and treaty provisions all determine whether income is taxed — and how.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis course explains the federal tax structure governing nonresident aliens and how those rules affect reporting, compliance, and withholding responsibilities.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eLearning Objective\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDetermine how U.S. tax rules apply to nonresident aliens, including income classification, sourcing, withholding requirements, and treaty-based exceptions.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Description\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course explains the U.S. tax rules that apply to nonresident aliens, including income classification, sourcing, withholding requirements, and treaty considerations.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eIdeal For\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTax professionals who prepare or review returns involving nonresident aliens, cross-border income, withholding compliance, or treaty-based reporting positions.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eWhy This Course Is Important\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eMisclassifying income as effectively connected income (ECI) or fixed, determinable, annual, or periodical (FDAP) income can result in incorrect withholding, penalties, or treaty misapplication. Because withholding agents and payors share responsibility in many cases, understanding sourcing and documentation requirements is critical to reducing compliance risk.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eAuthor \/ Instructor\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cstrong\u003eLee T. Reams, Sr., BSME EA\u003c\/strong\u003e\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\u003cspan\u003eLee T. Reams, Sr. is an Enrolled Agent and veteran tax educator with decades of experience in federal tax compliance, controversy, and advanced planning. He has taught thousands of tax professionals nationwide and is known for translating complex statutory and procedural rules into clear, practical guidance.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Details\u003c\/span\u003e\u003c\/h2\u003e\n\u003cdiv align=\"left\" dir=\"ltr\"\u003e\n\u003ctable style=\"width: 100%;\" height=\"411\"\u003e\n\u003ccolgroup\u003e \u003ccol style=\"width: 26.4286%;\" width=\"148\"\u003e \u003ccol style=\"width: 85.8929%;\" width=\"481\"\u003e \u003c\/colgroup\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDetail\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eInformation\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eProgram Level\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBasic\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003ePrerequisites\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNone\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eAdvanced Preparation\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNone\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eField of Study\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTaxes\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCredit Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e0.2 CPE\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDelivery Method\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNano Learning\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCPE Eligibility\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCPAs\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eRefund Policy\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eFor refund, complaint, or cancellation policies, contact our office at \u003c\/span\u003e\u003cspan\u003e1-800-384-1101\u003c\/span\u003e\u003cspan\u003e.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp dir=\"ltr\"\u003e \u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. 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:\u003c\/span\u003e\u003ca href=\"http:\/\/www.nasbaregistry.org\/\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003ewww.nasbaregistry.org\u003c\/span\u003e\u003c\/a\u003e\u003cspan\u003e.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eNavigate Cross-Border Tax Rules with Confidence\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eStart \u003c\/span\u003e\u003cspan\u003eNonresident Alien Taxation\u003c\/span\u003e\u003cspan\u003e and learn how income classification, sourcing, and treaty rules shape U.S. tax treatment.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"CountingWorks Learning Center","offers":[{"title":"Default Title","offer_id":52364834046241,"sku":"2886617-A","price":15.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0452\/7377\/files\/CPE-Nano-NonResident-881x728.jpg?v=1771438705","url":"https:\/\/www.taxcpe.com\/products\/nonresident-alien-taxation-0-2-nano-cpe","provider":"CountingWorks Learning Center","version":"1.0","type":"link"}