Legal (and illegal) immigration into the United States continues to trend upward, increasing the likelihood that your clients or your clients' businesses employees require additional attention in this area.
Much confusion exists over the wide variety of residential classifications: 'resident alien', 'nonresident aliens', 'dual-status aliens', 'expatriates', 'visas', 'special immigrants', and 'undocumented aliens,' to name a few. Such confusion can have a significant impact on the filing of Forms 1040 and 1040NR.
This unique class provides much needed guidance on the preparation of the various tax forms as well as an understanding of U.S. immigration trends and policy and their impact on tax compliance. Special attention is given to visa types, the Dream Act, green card testing and an in-depth look at the 1040NR.
Upon successful completion of this course, participants will be able to:
- Differentiate between a U.S. person, a foreign person, a resident alien, a nonresident alien, and a dual-status alien.
- Cite the tax rate for nonresident aliens on pensions they receive from a U.S. taxpayer.
- Identify the number of countries the U.S. has tax treaties with.
- Cite the requirements for obtaining a green card in the U.S.
- Identify the appropriate tax forms needed to be filed and the various requirements for those forms necessary for specific situations.
- Cite the IRS office that assists with questions regarding tax treaties.
- Discuss the criteria needed to categorize someone as a refugee.
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