Taxation for Individuals Living Abroad [TILA Anc]

Jul 11, 2013
Time: 8-4

Subject:

Tax

Credit Hours:

8.00

Price:

Member: $295.00
Non-member: $445.00
AICPA Member Discount: $30.00

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Discussion Leader:

Dennis P. Riley    more info

Dennis Riley has more than 35 years of experience in accounting, consulting, tax preparation, and government representation. He specializes in the tax and business needs of individuals, families, and entrepreneurial small businesses. He is a frequent lecturer on topics related to taxation and closely held businesses. He has received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. Riley's experience includes a range of services including negotiations with federal and state government tax authorities, offers in compromise, closing agreements, strategic business plans, litigation support, record reconstruction, business formation and dissolution, problem solving, and tax preparation. He has resolved multiple-year filing issues, organization issues, and business transition problems.

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Website registration for this course closes on July 10, 2013. To register after this date please contact the society at akcpa@ak.net or 907-562-4334.

Full Description

TAXATION FOR INDIVIDUALS LIVING ABROAD INBOUND AND OUTBOUND TAX ISSUES

Date: July 11, 2013

Facility: AKCPA Office
341 West Tudor Rd. #105
Anchorage, Alaska 99503

As our employment, investing and retirement environments become more global and increase in complexity, accountants need to know the tax issues facing U.S. citizens living overseas and foreign nationals living in the United States. Explore tax issues related to cross-border employment, business and investment activities of individuals and opportunities to minimize the potential for double taxation by two or more countries. This course provides participants with the information needed to intelligently advise clients on the tax issues they may face when living a global lifestyle.

Major Topics:
Foreign Nationals
Requirement for Foreign Nationals to File U.S. Individual Income Tax Return
Concept of World-Wide Income and Interaction with Foreign Tax Credits
FDAP (fixed, determinable, annual, periodical income), Effectively connected Income and Sourcing Rules
Withholding Rules, Engagement in Trade or Business and Real Property Interest of Foreign Investors in the U.S.
Tax Effects of Tax Treaties
U.S. Citizens
Issues Facing U.S. Citizens Living Overseas (Expatriates) Including Earned Income and Housing Exclusion, Sourcing of Income, Deductions, Credits and
Tax Withholding
Tax Planning Opportunities and Filing Requirements Facing U.S. Expatriates
Responsibility for Reporting Existence of Foreign Financial Assets

Designed For: Tax practitioners and employers who have foreign clients or employees, or US clients or employees living overseas

Level of Knowledge: Basic

CPE Credit: 8

Prerequisite: None
Acronym: TILA

Discussion Leader: Dennis Riley
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