There are no prerequisites.

Course Description

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.


Stuart Sobel, EA

Stuart P. Sobel, EA was the president of Tax Media Network, Inc. located in Indianapolis, Indiana. He graduated in accounting from Ohio University. For 15 years, his firm, Stuart Sobel Consulting, Inc., provided tax consulting in tax planning, business creation, tax-exempt filing, strategic planning, charitable giving, employment benefits, and tax controversy issues. He helped create thousands of diverse businesses and nonprofit organizations including public charities, trade associations, and athletic organizations worldwide.

During the 30 years he worked for the Internal Revenue Service, Stuart held a number of positions, including revenue agent, expert witness, chief examination branch, chief review staff, and group manager. He was one of the co-authors of the Internal Revenue Service Examination Standards and was loaned by the IRS to the Russian Republic for the design of their tax system after the breakup of the Soviet Union. He also co-authored the IRS Guide for Return Selection and Examination Plans for Returns Program Managers.

For fourteen years, Stuart taught entrepreneurship, accounting, and tax courses as a member of the Indiana University adjunct faculty. He taught tax planning and tax controversy to CPAs and other financial professionals. He also conducted training programs for trade associations, community foundations, government agencies, and private businesses

Course Specifics

Jul 18, 2016
There are no prerequisites.

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01037-16-S
IRS Federal Tax Law Credits: 2
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1002
CTEC Federal Tax Law Credits: 2
Qualifies for CA Fraud: No

Learning Objectives

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.

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.

online access
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.

hard copy

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