Tax Issues for Nonresident Aliens Workers: Forms 1040NR (Completed)

Date: Friday, August 9, 2019
Instructor: Marc J Strohl
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Avoid Tax Pitfalls When Working with Nonresident Alien Clients
Tax practitioners often face nonresident alien income filing requirement challenges. This two-hour CPE will help you understand those challenges and properly file Form 1040-NR.

For nonresident aliens, tax advisors must understand the distinctions between a U.S. resident and a non-resident, dual-status or undocumented alien to resolve complex issues when preparing Form 1040NR. Immigration law presents unique challenges affecting the tax liability of non-resident aliens and individuals who are not citizens but do reside in the U.S. including taxpayer classification, determination of who should file, non-resident alien election, determination of dual status, how to report income and claim refunds, available deductions and limitations, treatment of spouse and dependents, filing due dates, and other common pitfalls.

Join experienced practitioner and speaker Marc J. Strohl, CPA, as he explores difficulties arising from tax preparation for nonresident aliens that often confound even the most experienced of tax professionals. Mr. Strohl focuses his practice exclusively in this area, so you will appreciate that we have set time aside during this class for you to ask questions directly to him to address during the program.

Who Should Attend
Tax and accounting professionals who work with expatriates and their employers on income taxation issues and return preparation.

Topics Covered

  • Defining a foreign investor
  • Source-of-income rules
  • Who files Form 1040NR
  • Non-resident alien standard
  • Dual-resident taxpayers
  • Dual-status taxpayers
  • Issues in completing Form 1040NR

Learning Objectives

  • Identify income tax reporting and planning issues relating to nonresident aliens with U.S.-source income
  • Recognize how to properly prepare Form 1040-NR


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of federal income taxation concepts.

Advance Preparation

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