Purchase This Without CPE Credit For $19.98

Course Description

The immigrating Non Resident Alien must prepare for a tax life as a Resident Alien. This means taking advantage of all of the tax deductions and tax investment incentives offered by the U.S. Tax Code. It may actually mean leaving certain of the taxpayer’s foreign investments in place. This is also the subject of a separate article on the Taxation of Immigrating to the United States.


There is no CPE credit at this time.



I. Non Resident Alien vs Resident Alien – A Definition for Tax Purposes

II. The Resident Alien

    Taxation on Worldwide Income
    Similar to Taxation on U.S. Citizens
    Tax Planning

III. Resident Alien – Tax Residency in the United States

    The Affect of Treaties
    The Substantial Presence Test
    The Closer connection Exception
    Additional Exceptions

IV. The Income Tax Residency Starting Date

    Substantial Presence Test
    Permanent Residency Test
    Tax Election


Trainer: Richard Lehman

Type: OnDemand

Level: Appropriate for all

Subject: Expatriate/Inpatriate Immigration Tax Planning

Duration: 1 Hour 9 Mintues

Released: August 13, 2014

Register Price: $19.98


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