Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S.

Code: TILA

Space is available, but online registration has closed. Please call 952-831-2707 to register.

Date Tuesday, July 25, 2017
Time 8:30am - 4:30pm
Central Time
Minnesota Society of CPAs
1650 W 82nd St Ste 600
Bloomington, MN 55431-1458
Map & directions
CPE credits CPE 8.0
Instructor Adnan Islam, CPA, CGMA, JD, LLM
Standard member fee $325.00
checkmarkStandard nonmember fee $375.00
AICPA member discount ($30.00)

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As your clients become increasingly global in their employment, investment and retirement opportunities, their tax exposure becomes more complex. When they look to you for guidance, make sure you have the answers. Discover how to advocate for your international clients and protect their assets from excessive taxation. Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the U.S. Explore tax concerns related to cross-border employment, business and investment activities, and discover new strategies to minimize the potential for double taxation by two or more countries.

Who should take this program?

Tax practitioners and employers who have foreign clients or employees, or U.S. clients or employees living overseas

Major subjects

  • Tax strategies for global lifestyle clients
  • How to determine residency status
  • Sources of taxable income -- what is included and excluded
  • Requirement for foreign nationals to file U.S. individual income tax returns
  • Concept of worldwide income and interaction with foreign tax credits
  • Fixed, determinable, annual, periodical (FDAP) income
  • Effectively connected income (ECI) and how it affects the taxation of nonresident aliens
  • Income sourcing rules
  • Withholding rules, engagement in trade or business, and real property interest of foreign investors in the U.S.
  • Tax effects of tax treaties
  • Issues facing U.S. citizens living overseas (expatriates) -- earned income and housing exclusion, sourcing of income, deductions, credits, and tax withholding
  • Tax planning opportunities and filing requirements facing U.S. expatriates
  • Responsibility for reporting existence of foreign financial assets
  • Tax issues for dual-status individuals
  • Structuring alternatives between the home and host country for an expatriate assignment
  • Sec. 911 exclusions


Course code Code TILA
Sponsor MNCPA
Level Basic
of study
Format Group Live