This course provides information on considerations for United States individuals in the international tax context. It discusses detail on how individuals are classified as United States taxpayers - including review of options for reclassification of United States residents as nonresident aliens under either statutory or income tax treaty provisions.
Learning Objectives
- Identify and learn how individuals are classified as United States tax residents for income tax purposes, and reclassification provisions available.
- Recognize and analyze the classification rules for individuals in the context of estate and gift taxes, and evaluate their implications for tax planning and compliance.
- Explore and understand how individuals minimize double taxation on foreign-sourced income.
Last updated/reviewed: March 7, 2024
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Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Patrick McCormickJ.D., LL.M