Nonresident & Resident Alien Status - 1 Hour CPE

Learning Objective: After completing this course, the student will be able to determine the tax filing status of nonresident and resident aliens. Course defines the immigration status and tax status for a variety of situations. Material includes the substantial presence test, effectively connected income (ECI), U.S. source non-business income (FDAP), 30% or other tax treaty withholding rate, withholding requirements, exemptions from withholding, totalization agreements, independent contractor payments, W-8 series forms, nonimmigrants temporarily in the U.S., students, athletes and entertainers, agricultural workers, withholding agents and penalties, ITINs, and more.  CPE Hours: Federal Taxation = 1 CPE Credit / Total = 1 CPE Credit Accreditation: CTEC, IRS, Enrolled Agents, NASBA CPA Field of Study: Federal Taxation Publication Date: 1/1/2024 Instructional Delivery Method: Self-Study  Level: Intermediate  Prerequisites: None Advanced Preparation: No Advanced Preparation Required  Aut