search
About this course

This course covers threshold-level considerations in the nonresident tax area. Coverage includes initial classification considerations, general scope of United States tax applicable to nonresident taxpayers, overarching treaty interplay considerations, and classification of individuals for transfer tax purposes.

This course will cover the following Topics:
• Background Considerations
• Income Tax Treaties - Basic Structure
• Tax Treaties - Common Provisions
• Tax Treaties - FDAP Income
• United States Transfer Taxes - Classification
• Income Tax Reporting

Field of Study: Taxes

What you will learn?
Background Considerations
Income Tax Treaties - Basic Structure
Tax Treaties - Common Provisions
Tax Treaties - FDAP Income
United States Transfer Taxes - Classification
Income Tax Reporting
schedule
1 hour on-demand video
emoji_events
Certificate of completion
bar_chart
Beginner level
error_outline
No prerequisites
check_circle
No preparation required
lock
1 year access

US$36.26

verified 100% moneyback guarantee
If you cancel within 10 days and you’re not completely satisfied, we’ll give you all your money back. No questions asked.
Training 2 or more people?

Get your team access to top CPE QAS for CPAs courses anytime, anywhere.

Browse course content
2 Quiz
|
3 Video
|
schedule
1 hours
Guide
Section 1.
lock
Nonresident Taxation: Introduction to Considerations Part 1
25m 9s
lock
Nonresident Taxation: Introduction to Considerations Part 2
19m 23s
lock
Nonresident Taxation: Introduction to Considerations Part 3
9m 46s
Review Questions
3 questions
Section 2.
Final Exam
5 questions
Learn from the best

Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.

Patrick J. McCormick /AUTHOR
J.D., LL.M.

Patrick McCormick is one of the United States’ pre-eminent international tax authorities, publishing his first treatise on nonresident tax in 2021. Patrick is a globally recognized international tax speaker, regularly giving programs to audiences around the world (both in person and virtually) on all aspects of international tax considerations. In 2020 alone, Patrick’s programs on multinational tax issues received more than 100,000 registrations – with the vast majority of those registrants attending multiple programs given by Patrick. In feedback for Patrick’s programs, attendees consistently note that Patrick is their go-to for international tax coursework, in part for his ability to simplify complex international topics.