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Self-Study Courses

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

2 CPE Credits $31.00/credit hour
★ ★ ★ ★ ★ 5.0 (2 ratings)
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.

Publication Date: January 2021

Designed For
Tax and accounting professionals who work with expatriates and their employers on income taxation issues and return preparation.

Topics Covered

  • U.S. Taxation System
  • Consequences of filing as: U.S. Non/ Resident Alien
  • The SPT- Resident vs. Nonresident Alien
  • Ways Out of U.S. Tax Residency
  • Residency Start and End Date
  • Who Must File Form 1040NR:
    • Issues in completing Form 1040NR
    • Exceptions from filing Form 1040NR
  • Filing as a U.S. Nonresident- Form 1040NR
  • U.S. Source Income and Effectively Connected Rules
  • Dual Status Filers
  • Election as Resident Alien
  • After Residency Ends
  • IRS IRC Sec 893- Compensation of Employees of International Organizations and Foreign Governments
  • State Residency Tax Considerations
  • Income Tax Treaties
  • Other Tidbits of Information

    • 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
    • Identify how often the SPT must be continued to be met to remain a U.S. resident alien
    • Recognize situations which would require the filing of Form 1040NR
    • Describe the impact from the TCJA on the 1040NR Form
    • Recognize how many elections are available to be treated as a U.S. resident alien

    Level
    Intermediate

    Instructional Method
    Self-Study

    NASBA Field of Study
    Taxes (2 hours)

    Program Prerequisites
    Basic understanding of federal income taxation concepts.

    Advance Preparation
    None

    Instructor

    Marc J Strohl

    Marc Strohl is a founding Principal at Protax Consulting Services Inc., established in 2001. He was previously with Deloitte & Touche LLP, PricewaterhouseCoopers, and Ernst & Young LLP.

    He has more than 20 years of extensive experience specializing in international U.S. individual income taxation issues, as related to individual U.S. expatriates and nonresident aliens or foreign nationals serving individual clients as well as the employees of employer-sponsored programs of multinational public, non-profit companies and professional firms.

    Marc is multi state licensed CPA and is a member of the AICPA and NYSSCPA including their International Taxation and Taxation of Individuals Committees. He is a regular contributor to the NYSSCPA’s “The Trusted Professional” and blog publications and is featured internationally including in the critically acclaimed Thomson Reuters’ twice-monthly newsletter publication Practical International Tax Strategies now called Journal of International Taxation and Practical Tax Strategies.

    Marc’s concise and informative, industry benchmark authoritative executive summary tax articles regarding U.S. Expatriate and Foreign National-Nonresident and/ or Resident Aliens tax are world renown and standard issue at the big 4 to staff and clients.

    In addition to being a regular speaker at the NYSSCPA - FAE Technical Sessions and Committee Conferences, Marc is a frequent external speaker on U.S. international individual taxation matters and featured faculty at various CPE vendors and Strafford Publications providing online C.P.E. and C.L.E. education courses to CPA's and Attorney's worldwide.

    He earned a Master's degree in Public Accountancy from McGill University, Montreal, Canada and a Bachelor of Science Honoring in Chemistry.
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