CPE Course International Tax Lunch: Dual Status Returns: What They Are, How They Work, How to Prepare Them

October 20, 2017

3:00 PM — 4:00 PM

Location Webinar

Member Price $30.00
Non-member Price $50.00

Curriculum Taxation

Field of Interest

Level Overview

Designed For

CPAs and attorneys.

1.00 credits

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Objective

  • Determine the alternate start or end date of a taxpayer's US residence in a dual-status tax year.
  • Recognize the different methods of reporting income under the resident and nonresident periods.
  • Recognize what exemptions, deductions and credits apply to each portion of the tax year.
  • Apply the foreign earned income correctly for a dual-status tax year.
  • Calculate income and tax on a dual-status tax return.

Highlights

  • Dual-status tax year
  • Alternate US residence start date and end date
  • Green card test
  • Substantial presence test
  • Foreign earned income exclusion
  • Nonresident income reporting

Instructors

Prerequisites

None.

Developer

California Society of CPAs

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