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September 2018 International Tax Lunch: Dual-Status Returns

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September 17, 2018 - Rachel Allen

September 2018 International Tax Lunch: Dual-Status Returns

Dual Status Returns: What They Are, How They Work, How to Prepare Them

A dual-status return reports income for part of the year as a resident and part of the year as a nonresident. Learn how to identify the transition date; how income, exemptions, deductions and credits work on dual-status returns; how the foreign earned income exclusion
can be applied; and how to prepare a dual-status return.

Presenter: William Shiraga

Materials: Dropbox

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August 22, 2018 - Rachel Allen

August 2018 International Tax Lunch: Form 5471 Categories and Attribution Rules

Form 5471 Categories and Attribution Rules

When a U.S. person owns interest in a foreign corporation or has some other relation with a foreign corporation, he may need to file an information return (Form 5471). Learn the conditions under which Form 5471 is required, its attribution rules and what is required.

Presenter: Debra Rudd

Materials: Dropbox

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July 24, 2018 - Rachel Allen

July 2018 International Tax Lunch: An In-depth Guide to the Certification Test

Expatriation: An In-depth Guide to the Certification Test

When someone terminates their US citizenship or permanent residency, they may be subject to the expatriation rules. There are three tests that a taxpayer must meet to qualify as a “non-covered” expatriate. This presentation covers what must be done to meet the certification test, which asks if all tax obligations have been met for the five years prior to the year of expatriation.

Presenter: Debra Rudd

Materials: Dropbox

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June 18, 2018 - Rachel Allen

June 2018 International Tax Lunch: Taxation of Community Property for Americans Abroad (Section 879)

Taxation of Community Property for Americans Abroad (Section 879)

Many countries have community property laws. When a U.S. citizen is living abroad and married to a nonresident alien, how do you decide how to apply community property rules to prepare and file a tax return for the U.S. citizen spouse?

Presenter: Phil Hodgen

Materials: Dropbox

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May 22, 2018 - Rachel Allen

May 2018 International Tax Lunch: Withholding on Foreign Members of LLCs and Partnerships

Withholding on Foreign Members of LLCs and Partnerships

When a foreign person owns a US partnership interest or US LLC membership interest, the partnership or LLC has withholding and information reporting responsibilities. Learn what the withholding and reporting responsibilities are.

Presenter: Haoshen Zhong

Materials: Dropbox

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