U.S. Taxation of Resident and Non-Resident Aliens Webinar

• Prepare a tax professional to advise resident and non-resident aliens regarding how U.S. tax rules impact them

• Definition of resident alien and non-resident alien
• Filing status of resident and non-resident aliens
• Dual Status Taxpayers
• U.S. tax filing obligations of resident and non-resident aliens
• Which non-resident aliens must file a U.S. return
• Source of income rules
• Income that is effectively connected with a trade or business in the United States
• U.S. source income that is Fixed, Determinable, Annual or Periodical
• Income and deductions a nonresident alien reports on a U.S. return
• Section 1411 Investment income tax of resident aliens
• Required forms and due dates for residents and non-residents
• Any current and late breaking executive and legislative developments that may affect tax considerations for resident and non-resident aliens