Nonresident & Resident Alien Status - 1 Hour CPE
Nonresident & Resident Alien Status - 1 Hour CPE
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Description
Master residency rules, withholding, and reporting for nonresident and resident aliens.
Learning Objective: In this course, students learn how to determine tax residency (Green Card Test, Substantial Presence Test, closer connection and first-year rules) and the practical consequences of resident vs. nonresident status for U.S.-source income, effectively connected income (ECI), and FDAP income. They study withholding and reporting rules (30% Chapter 3 withholding, withholding agents’ responsibilities and penalties, employer reporting, Forms W-8 series, Form 8233, and special W-4 instructions), special classes of workers (students, scholars, entertainers, artists, athletes, and independent contractors), and payroll issues including Social Security/Medicare and totalization agreements. The course also covers treaty exemptions, ITIN/acceptance agent procedures, nonresident home sale considerations, and the compliance steps a preparer or withholding agent must take to correctly apply sourcing, withholding, and filing rules.
| CPE Hours: | Federal Taxation = 1 CPE Credit1/ Total = 1 CPE Credit |
| Accreditation: | CTEC, IRS, Enrolled Agents, NASBA CPA |
| Field of Study: | Federal Taxation |
| Publication Date: | 4/6/2026 |
| Instructional Delivery Method: | Self-Study |
| Level: | Intermediate |
| Prerequisites: | None |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: 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: www.nasbaregistry.org. CountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |