Description
Gain an understanding of when a visa holder is subject to U.S. taxation.Learn when a person is required to file a U.S. income tax return as a U.S. income tax resident reporting worldwide income and information returns reporting worldwide assets. You will also learn what exceptions exist to avoid classification as a U.S. resident and how to escape worldwide income and transfer taxation when otherwise qualifying as a U.S. resident.
Date: 2022-04-27 Start Time: End Time:
Learning Objectives
General Concepts
U.S. Income Tax Resident • Substantial Presence Test
Exempt Individuals
Closer Connection Exception
Income Tax Treaty Exception
First and Last Years of U.S. Resident Status
Foreign Information Reporting Requirements
CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.
Jeffrey S. Levin-Squire Patton Boggs LLP, Kevin E. Packman – Holland & Knight LLP
