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
2 Reviews (5 ratings)

Reviews

5
Anonymous Author
This course educates the student on a variety of concepts related to Green Card Holders, US Citizens living out of the country, and Expatriation from the US.

3
Anonymous Author
Delivery was a bit monotone and hard to engage with.

Prerequisites
Course Complexity: Foundational
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 .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Individual Tax Considerations3:50
  Individual Classification as US Taxpayers8:30
  Taxpayer Classification11:38
  Special Options for Nonresident US Taxpayers12:16
  Expatriation9:38
  United States Transfer Tax Classification7:30
CONTINUOUS PLAY
  Individual Tax Considerations53:22
SUPPORTING MATERIAL
  Slides: Individual Tax ConsiderationsPDF
  Individual Tax Considerations GlossaryPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam