In this international environment, it is more important than ever to be aware of the unique opportunities and filing positions for foreign nationals living and working in the U.S.

This course is designed to help the participant identify the unique tax needs of foreign nationals with these U.S. connections. This course will also provide the participant with information relating to the elections, treaty positions, tax identification numbers, etc., that are applicable in these situations.

At the end of this course, the participant should have a basic understanding of the tax positions available to these taxpayers.

Learning Objectives:

• Recall the different types of tax filing status classifications for foreign national taxpayers


• Identify the rules relating to the taxation of foreign nationals as U.S. resident aliens


• Identify the rules relating to the taxation of foreign nationals as U.S. non-resident aliens


• Identify the rules relating to the taxation of foreign nationals as dual-status filers


• Determine the applicable elections and tax treaties that may apply in each of these situations