U.S. Citizen, Resident, and Nonresident Alien Taxation
Author: Daniel Johnson
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
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.
Publication Date: October 2025
Topics Covered
- U.S. Taxation & Relief Options for U.S. Expats
- Other Tax Considerations for U.S. Expats
- U.S. Taxation of Resident Aliens
- U.S. Taxation of Nonresident Aliens
- Other Tax Considerations for Non Resident Aliens
- U.S. Taxation of Dual-Status Aliens
Learning Objectives
- Explain the U.S. taxation rules for nonresident aliens (NRAs)
- Identify income types subject to U.S. tax for nonresident aliens
- State the rules for withholding and reporting income for NRAs
- State the impact of tax treaties on NRA taxation
- Explain how to apply planning strategies to minimize tax liability for nonresident aliens
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
