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

This course is designed to assist the participant with identifying 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 that are 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