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U.S. Citizen, Resident, and Nonresident Alien Taxation (Completed)

1 CPE Credits $108.00/credit hour Tuesday, October 7, 2025 · 9:00am PT / 12:00pm ET
4.9 (7 ratings)
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This course provides a detailed overview of U.S. tax rules for nonresident aliens, focusing on income taxation, withholding requirements, and the application of tax treaties. Participants will gain insights into planning strategies to address the unique tax challenges faced by NRAs.

Topics Covered

  • Definition of Nonresident Aliens (NRAs) and determining residency status
  • U.S.-sourced income and taxation rules for NRAs
  • Withholding and reporting obligations for NRA income (Forms 1042 and 1042-S)
  • Tax treaty provisions and their application to NRAs
  • Planning strategies for tax compliance and efficiency

Learning Objectives

  • Explain the U.S. taxation rules for nonresident aliens (NRAs)
  • Identify income types subject to U.S. tax for nonresident aliens
  • Understand the rules for withholding and reporting income for NRAs
  • Analyze the impact of tax treaties on NRA taxation
  • Apply planning strategies to minimize tax liability for nonresident aliens

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
None

Advance Preparation
None

Instructor

Daniel Johnson

Dan is an experienced financial professional based in Chicago, IL. He currently serves as an Advanced Planning Advisor at Focus Partners, a nationwide registered investment advisory firm. In this role, he provides specialized consulting for advisors handling complex financial planning, tax, and estate cases, develops advanced planning resources, and delivers firmwide training presentations to enhance advisor capabilities.

In addition to his consulting role, Dan is the founder of Principles Financial Consulting, LLC, where he offers specialized consulting to private advisors and develops educational webinars and content for financial education providers. He also serves as a part-time instructor at UCLA Extension, teaching tax, retirement, and estate planning courses to professionals pursuing CPA, IRS EA, and CFP certifications.

Previously, Dan was Director of Training and Development at Cerity Partners, a nationwide RIA with approximately $120B in AUM, where he led the firm’s internal training initiatives and established consistent standards across regional offices. Earlier, he was Program Director at the College for Financial Planning, where he created and directed the SE-AWMA graduate program, generating $500K in revenue with a 90% graduation rate and securing major corporate clients including US Bank, Bank of America, Vanguard, Charles Schwab, LPL Financial, Merrill Lynch, and Wells Fargo.

At Kaplan Professional, Dan developed online training programs, CE webinars, and educational materials for financial professionals seeking to obtain or maintain federal and state licenses, certifications, and designations, including FINRA registered representatives, state insurance agents, and NASBA CPAs/EAs.

Dan began his career as a financial advisor in the Twin Cities, providing guidance to a diverse clientele of individuals, families, business owners, and executives nationwide.

He holds an undergraduate degree from the University of Minnesota Duluth, graduate degrees from the College for Financial Planning and Warwick University, and professional designations including CFP®, IRS Enrolled Agent, and Accredited Estate Planner (AEP).
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