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WEBINAR

U.S. Social Security for Expatriates

During this session we will cover:

  • Totalization Agreements

  • Certificates of Coverage

  • US taxation of foreign social security plans

  • FBAR reporting requirements

  • Plus lots of examples!

U.S. Taxation of International Students

During this session we will discuss:

  • US visas for international students

  • Taxability and the right to work

  • Tax treaty positions for international students (including examples)

  • Tax Identification Numbers for international students

  • Transitioning from an international to a domestic US employee

  • Nonresident and dual-status tax returns       

Tax Equalization Calculations

During this session we will cover:

  • The purpose of tax equalization

  • Hypothetical tax withholding

  • Payroll reporting of hypothetical tax and TEQ repayments

  • Claim of right issues

  • Plus, lots of examples!

U.S. Expatriation Provisions

During this session we will cover:

  • Previous Expatriation Rules

  • The HEART Act and IRC Sec. 877A

  • Proper way to relinquish Citizenship/Green Card

  • FBAR reporting requirements

  • Plus lots of examples!

U.S. Payroll Issues for Expatriates

During this session we will cover:

  • The international payroll considerations

  • Types of international payroll

  • Social tax and Totalization agreements

  • Tax treaties which affect payroll

Corporate Issues for International Assignments

During this session we will cover:

  • Tax treaties and their impact

  • Accidental permanent establishment

  • Structuring of expatriate assignments     

Foreign Corporate Tax Issues for Individuals

During this session we will discuss:

  • US tax implications of ownership in foreign corporations

  • Controlled foreign corporations and Form 5471

  • Passive Foreign Investment Companies and Form 8621

  • Foreign Trust Reporting & Forms 3520/A

  • Foreign Partnerships and Form 8865 

Controlled Foreign Corporations

During this session we will discuss:

  • Identification of Controlled Foreign Corporationss

  • US Tax Implications of CFC Ownership

  • Forms 5471 and other filings

  • Tax Cuts and Jobs Act - Transition Tax

  • Plus lots and lots of examples!

Passive Foreign Investment Companies

During this session we will discuss:

  • Definition of Passive Foreign Investment Companies

  • US tax implications of ownership in PFIC

  • Form 8621 and other filings

  • Common pitfalls of PFIC ownership

  • Plus lots and lots of examples!         

Intro to Foreign Trusts

During this session we will discuss: 

  • Identifying Foreign Trusts

  • Reporting on Form 3520/3520-A and other filings

  • US Tax treatment of foreign gifts

  • Contributions, distributions, and loans from foreign trusts

  • Plus lots and lots of examples!

Intro to Foreign Partnerships

During this session we will discuss:

  • Definition of Foreign Partnerships

  • Form 8865 and other filing requirements

  • Reporting for US partners of foreign partnerships

  • Plus lots and lots of examples!

Gift & Estate Tax Issues for International Taxpayers

During this session we will cover:

  • Gift Tax Issues To/From Nonresidents

  • Estate Tax Issues To/From Nonresidents

  • Life Insurance, Pension & Inheritance Taxation

  • Tax Planning Ideas

  • Plus lots and lots of examples!      

Intro to U.S. Expatriate Taxation

During this session we will cover:

  • The Foreign Earned Income Exclusion

  • The Foreign Tax Credit for Individuals

  • US versus foreign source income

  • State tax issues for US expatriates

  • Plus lots of examples!

Intro to U.S. Taxation of Foreign Nationals

During this session we will cover:

  • Tax filing status' for foreign nationals

  • Tax treatment for US Resident Aliens

  • Tax Treatment for US Nonresident Aliens

  • Tax Treatment for Dual-Status Aliens

  • Applicable elections & tax treaty positions

  • Plus lots of examples!

FBARs and FATCA for Individuals

During this session we will cover:

  • Foreign Bank Account Reporting Rules

  • FATCA and how it impacts individuals

  • Penalties for noncompliance

  • How to correct previous compliance issues

Cryptocurrency for Expatriates

During this session we will cover:

  • Introduction to virtual currency

  • Prior and current tax treatment for domestic (US) tax filers

  • Potential tax impacts for international taxpayers

  • How the IRS is targeting cryptocurrency

Expatriate Taxation - A Deeper Dive

During this session we will discuss:

  • Detailed instructions on preparing the Foreign Earned Income Exclusion and the Foreign Tax Credit

  • Nondiscrimination treaty positions

  • Social Security and Totalization Agreements

  • Tax treatment of rental or sale of US/foreign residences while living overseas

  • Hypothetical tax

  • Tax equalization sample calculation 

Foreign National Taxation - A Deeper Dive

During this session we will discuss:

  • Treatment of FDAP income on Form 1040NR

  • Taxation of foreign pensions and annuities

  • Tax treatment of rental/sale of foreign residence

  • Expatriation provisions

  • Samples of elections, including the verbiage

  • Samples of treaty positions

  • How to prepare a dual-status tax return     

Foreign Earned Income Exclusion

During this session we will discuss:

  • The Bona Fide Resident and Physical Presence Tests

  • The foreign earned income exclusion and tax treaties

  • US and foreign source income compensation sourcing

  • Foreign Housing Exclusion

Foreign Tax Credit for Individuals

During this session we will cover:

  • The difference between the foreign tax credit and the foreign tax deduction

  • The cash and the accrual basis

  • US versus foreign source income

  • Treaty resourcing of income

  • Plus lots of examples!

Tax Treatment of Income for Sourcing Purposes

During this session we will cover:

  • The purpose of the Internal Revenue Code's income sourcing rules

  • Identify time based income sourcing rules

  • Identify geographically based income sourcing rules

  • Apply time and geographically based

  • positions to different compensation elements    

Income Tax Treaties for Individuals

During this session we will cover:

  • The purpose of income tax treaties

  • Identify situations in which income tax treaties are applicable

  • Integrate the use of income tax treaties in the tax return preparation process

  • Identify sources of information on income tax treaties

U.S. Dual-Status Tax Returns

During this session we will cover:

  • The difference between dual-status arrival and departure returns

  • Treatment of US and foreign source income

  • Common elections and treaty positions

  • Residency start and end dates

U.S. State Tax Issues for Expatriates

During this session we will cover:

  • The state tax laws that relate to income tax treaties

  • Residency rules for states that differ from federal regulations

  • States and the foreign earned income exclusion

  • States and the foreign tax credit            

Foreign Pensions and Annuities

During this session we will cover:

  • The tax treatment of foreign contributions

  • The tax treatment of foreign distributions

  • Tax treaty positions which apply to foreign pensions and annuities

  • Tax treatment of qualified and nonqualified plans

Haynes & Associates Webinar Bundle

Sign up for the Webinar Bundle and save! The package allows you to attend all of the seminars within one year from the date of purchase!

Testimonials from webinar attendees:

  • "What a great, fast-moving, and informative class. I have been in the profession for 40 years and this was by far one of the best courses I have ever taken!! What a great use of one hour!! "
  • "Very interesting, useful, and relevant information with excellent examples that was clearly and concisely presented."
  • "Katrina is an excellent speaker, extremely knowledgeable. The examples were well written and helped you understand the law. "
  • "A difficult topic covered by an expert presenter. Very informative! "
  • "Excellent presentation - clear, concise, and interesting! "
  • "Excellent program and well presented by a very knowledgeable person!"
  • "Great presenter! She broke down the complicated subject into understandable pieces."
  • "Again, Katrina has done the rare, the uncommon by digging into another foundational, structural component of Expatriate Taxation."
  • "This was one of the best presented, most informative webinars I have ever attended! "
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