Form 1040NR: Non-Resident Alien U.S. Tax Filings (Currently Unavailable)

Author: Nancy Ortmeyer Kuhn

For any professional who has a non-citizen client with U.S. income and/or assets, this course is a vital source of information to determine whether your client needs to file a Form 1040-NR, Form 1040, and/or other IRS forms. Due to substantial failure to file penalties and interest, it is essential that professionals understand the rules, exceptions, caveats, and the impact of any applicable tax treaty on the issues and amounts of tax liability.

Publication Date: April 2019

Designed For
Tax Accountants and Tax Attorneys with non-citizen clients.

Topics Covered

• Form 1040-NR Filing Requirements
  • Defining Resident Alien
  • Green Card Test
  • Substantial Presence Test: Exempt Days, Exempt Individuals, Closer Connection Exception, &Starting/Ending Dates of Residency
• Tax Record Maintenance Requirements
• Individuals Required to file Form 1040-NR
  • Exceptions for Certain individuals, partners, de minimis income
• Simplified Procedures for obtaining certain refunds
• U.S. Source Income
  • Effectively Connected
  • Passive
• Filers with Dual Status
  • Elections available
• Departure from US—Departure Certificates
• Exceptions: §893, Foreign Government Employees
• State filing requirements
• Tax Treaties
• Discussion of recent case law interpreting Form 1040-NR

Learning Objectives

• Identify how to advise non-citizen clients regarding their U.S. tax filing obligations
• Identify how to advise clients regarding any exceptions that may be applicable to impact their payment of U.S. taxes
• Identify how to advise clients regarding the applicability of a US tax treaty to their situation
• Differentiate sections of the Internal Revenue Code
• Describe which Model Treaty addresses the elimination of double taxation and generally allows a foreign tax credit
• Recognize when a USCIS Form I-407 is used
• Identify when the substantial presence test can be found in Internal Revenue Code section
• Recognize when the first date US tax residence begins
• Recognize how U.S. District Court cases apply to UK citizen should have filed FBARs and Form 1040NR
• Identify which visa holders are required to pay FICA payroll taxes

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of how to advice non-citizen clients

Advance Preparation
None