Foreign Reporting - 3 Hours CPE

Master Foreign Reporting and Taxation: Key Concepts for U.S. Taxpayers Learning Objective: After completing this course, the student will be conversant in foreign reporting issues, including FBAR, Form 8938, foreign rentals, foreign pensions, reporting receipt of foreign gifts or bequests, reporting ownership or transactions with foreign trusts, annual information return for foreign trust with U.S. owner, ownership or voting power in a foreign corporation, determining tax on nonresident alien gifts of property located in the U.S., nonresident and resident alien status, substantial presence test, ECI and FDAP income, Sec 911 foreign earned income exclusion, bona fide resident, physical presence, housing deduction, and more.   CPE Hours:  Federal Taxation = 3 CPE Credits/ Total = 3 CPE Credits Accreditation:  CTEC, IRS, Enrolled Agents, NASBA CPA Field of Study:  Federal Taxation Publication Date: 3/20/2025  Instructional Delivery Method: Self-Study  Level: