{"product_id":"resident-and-nonresident-alien-status-0-2-cpe","title":"Resident and Nonresident Alien Status - 0.2 CPE","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eUS tax residency rules often differ significantly from immigration classifications. A taxpayer may be treated as a nonimmigrant for immigration purposes while still qualifying as a resident alien for federal tax purposes based on physical presence and residency tests.\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\u003eIdentify how federal tax residency rules apply to resident and nonresident aliens for US tax reporting and compliance purposes.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Overview\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course outlines the federal tax rules used to determine resident and nonresident alien status, including the green card test, substantial presence test, and key residency exceptions.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eWho Should Attend\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTax professionals, enrolled agents, CPAs, and preparers working with international taxpayers, visa holders, foreign workers, students, or individuals with cross-border filing obligations.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eWhy This Topic Matters\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eIncorrect residency determinations can create serious compliance problems, including improper worldwide income reporting, missed filing obligations, inaccurate treaty positions, and exposure to penalties. Understanding the substantial presence test, exempt individual rules, and residency elections is critical when advising international taxpayers and avoiding costly filing errors.\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\u003cspan\u003e\u003cb id=\"docs-internal-guid-70f99e52-7fff-9203-17a1-dee270c09772\"\u003eLee T. Reams, Sr., BSME EA\u003cbr\u003e\u003c\/b\u003eLee T. Reams, Sr. is an Enrolled Agent with extensive experience in tax preparation, representation, and advanced tax planning. He is known for helping practitioners apply complex tax rules in real-world client situations.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Details \u003c\/span\u003e\u003c\/h2\u003e\n\u003cdiv dir=\"ltr\" align=\"left\"\u003e\n\u003ctable height=\"421\" style=\"width: 100%;\"\u003e\n\u003ccolgroup\u003e \u003ccol width=\"148\" style=\"width: 26.3003%;\"\u003e \u003ccol width=\"481\" style=\"width: 73.3962%;\"\u003e \u003c\/colgroup\u003e\n\u003ctbody\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\u003eNo\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 1-800-384-1101.\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\u003e\u003cbr\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\u003eStrengthen Your Understanding of International Tax Residency Rules\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003eStart \u003cstrong\u003eR\u003cspan style=\"font-size: 0.875rem;\"\u003eesident and Nonresident Aliens\u003c\/span\u003e\u003c\/strong\u003e\u003cspan style=\"font-size: 0.875rem;\"\u003e\u003cstrong\u003e Status\u003c\/strong\u003e and learn how residency classifications, physical presence tests, and filing exceptions affect federal tax compliance for international taxpayers.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e \u003c\/p\u003e","brand":"CountingWorks Learning Center","offers":[{"title":"Default Title","offer_id":52804000842017,"sku":"2980869-A","price":15.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0452\/7377\/files\/ResNonResAlien-Nano-881x728.jpg?v=1780955047","url":"https:\/\/www.taxcpe.com\/products\/resident-and-nonresident-alien-status-0-2-cpe","provider":"CountingWorks Learning Center","version":"1.0","type":"link"}