A basic understanding of federal tax laws.

Course Description

In Tax Aspects of Special Taxpayers, William Roos delves into complicated issues related to groups of individuals that require specialized knowledge from the tax preparer's prospective. You'll get an in-depth look at issues affecting clergy, foreign visitors, nonresident aliens, same sex-couples, common-law marriage, and Native Americans. Issues for each group of special taxpayers are broken down, with relevant case law and examples provided. For preparers who expect to, or already work with the complicated taxation issues surrounding any of these individuals, this course is a must for you.


William Roos

William Roos has been in the tax business for over 37 years. His specialty is training tax preparers to produce quality tax returns. He has written numerous tax papers and produced various worksheets and preparer aids with the idea of making it easier for tax preparers to have accurate tax information available to them.

Bill writes self-study courses for Western CPE and is a tax webinar moderator for Western CPE. Bill also works with Vern Hoven and Sharon Kreider in producing the Federal Tax Update manual each year. As a result of his help during webcasts, he has established an extensive network of CPAs and EAs who use him as a resource person during the extended tax season.

Bill specializes in clergy taxation and is the church and clergy tax law consultant for the Montana Synod, Evangelical Lutheran Church in America. He’s also a financial steward coach for Luther Seminary in St. Paul, where he works with graduating seminarians by helping them negotiate their compensation packages and understand the unique clergy tax laws. He received his BA in business from the University of Minnesota, Mankato.

Course Specifics

Jul 18, 2017
A basic understanding of federal tax laws.

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01016-16-S
IRS Federal Tax Law Credits: 12
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-0983
CTEC Federal Tax Law Credits: 12
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Identify if a church-employed taxpayer is eligible for special tax benefits as a minister.
  • Identify if a minister is an employee or self-employed.
  • Cite complications that may arise when preparing the tax return of a minister.

Chapter 2

  • Specify the typical types of compensation a minister might receive and where they go on the return.
  • Identify how pastoral housing and other funds and benefits are reported.
  • Cite why gifts the congregation gives to the pastor are usually taxable compensation.

Chapter 3

  • Identify steps in the process of preparing a minister's tax return.
  • Cite how to assess self-employment tax and how to apply the 'Deason' rule.

Chapter 4

  • Define intermediate sanctions and identify how they could affect a pastor's return.
  • Differentiate what actions are and are not subject to intermediate sanctions and explain the penalties that accompany a violation.

Chapter 5

  • Identify a foreign visitor's residency status in the U.S. and determine the visitor's filing requirements.
  • Specify whether the foreign visitor meets the substantial-presence test to be a resident alien.
  • Identify when the taxpayer qualifies for an exception to counting days for the substantial-presence test.

Chapter 6

  • Identify the procedure to research a tax treaty and apply it to a tax return.
  • Cite the provisions of a treaty to determine if tax savings are available to the taxpayer.

Chapter 7

  • Identify whether and to what extend the income of a foreign visitor is taxable in the U.S.
  • Select the types of income that are U.S.-source and are effectively connected to a trade or business.
  • Classify those types of income, which are 'fixed and determinable' and are taxed at a flat rate.

Chapter 8

  • Differentiate between the F, J, M, and Q visas and identify how the visa classification impacts preparation of the tax return.
  • Cite how to apply the exempt status allowed to students and teachers.
  • Identify how to apply treaty provisions for students and teachers in excluding income from U.S. taxation.

Chapter 9

  • Identify the advantages and disadvantages of being a resident or nonresident alien.
  • Identify the exemption and dependency status of a nonresident alien's family members.
  • Identify when a client is a dual-status alien and what steps are taken to prepare their return.
  • Cite the need for an ITIN and how to apply for one.
  • Cite the need for a departing alien to file Form 1040-C.

Chapter 10

  • Specify the legal definitions that apply to various domestic structures.
  • Identify the correct filing status and filing rules for two unmarried people living together.
  • Cite how the rules governing the definition of a child are applied in domestic partner situations.

Chapter 11

  • Identify the best way for property to be titled for domestic partners.
  • Cite how domestic partners benefit from not having to apply the related-party rules in property transactions.
  • Identify how to use the equitable ownership provisions in the regulations to allow a domestic partner to deduct home-mortgage interest when their name is not on the title.

Chapter 12

  • Identify the implications of registered domestic partnerships in the workplace.
  • Cite the intricacies of estate planning for domestic partners.
  • Differentiate the use of wills and living trusts.

Chapter 13

  • Identify when a gift tax return might be required for transactions between domestic partners.
  • Cite the rules regarding common-law marriage, confidentiality regarding tax preparation, and due-diligence requirements when preparing a return with EIC on it.

Chapter 14

  • Identify important aspects related to the taxation of American Indians.
  • Cite the rues related to noncompetent Indians.
  • Specify what is exempt from taxation because it was earned on restricted lands.

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

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Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

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