<p>This course covers classification of individual for United States tax purposes. Coverage begins with classification of individuals as United States taxpayers for income tax purposes, covering statutory classifications and exceptions to the same. Income tax treaty reclassification provisions are also covered. Classifications for transfer tax purposes is then explored.</p>


<p>This course covers the following Topics:</p>


<ul>

<li>Income Tax Classification</li>

<li>Taxpayer Classification</li>

<li>Special Options for Nonresident U.S. Taxpayers</li>

<li>Foreign Tax Credit</li>

<li>Foreign Earned Income Exclusion</li>

<li>Expatriation</li>

<li>United States Transfer Tax Classification</li>

</ul>


<p>&nbsp;</p>


SKU *: crs-1694815
Sell price $: 0.00
Course Author: Patrick McCormick
Authored on: 2022-01-16 05:12:55 -0700
Course Preview:

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Course Short Description:

This course covers classification of individual for United States tax purposes.

credit Hours: 1
CPE Credits Awarded *: 1
Approval Status: - None -
Course is for: ** Course can be viewed but only enrolled by curriculum
Course Duration: 1
Complexity of Content: Foundational
Suppress in lists: No
Last Updated/Reviewed Date: March 9, 2024
Prerequisitses:

No advanced preparation or prerequisites are required for this course.

Learning Objective:
  • Discover the classification of individual for United States tax purpose.
  • Explore the classification of individuals as United States taxpayers for income tax purposes.
  • Identify special Options for Nonresident U.S. Taxpayers.
  • Recognize the Foreign Tax Credit and Foreign Earned Income Exclusion.
Course Type: CPE Course
Format: On Demand
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Field of Study: Taxes
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