In this international environment, it is more important than ever to be aware of the special opportunities and filing positions for foreign nationals living and working in the U.S.
This course is designed to assist the participant with identifying the unique tax needs of foreign nationals with these U.S. connections. This course will also provide the participant with information relating to the elections, treaty positions, tax identification numbers, etc that are applicable in these situations.
At the end of this course, the participant should have a basic understanding of the tax positions that are available to these taxpayers.
The different types of tax filing status classifications for foreign national taxpayers
The rules relating to the taxation of foreign nationals as U.S. Resident Aliens
The rules relating to the taxation of foreign nationals as U.S. Nonresident Aliens
The rules relating to the taxation of foreign nationals as Dual-Status Filers
The applicable elections and tax treaties which may apply in each of these situations
Katrina started Haynes & Associates in 2015 and until recently she was also the Global Mobility Tax Manager for The Coca-Cola Company. She has 19+ years of experience serving clients with a global workforce, providing tax, compensation and mobility consulting to a wide range of multinational companies with operations in numerous tax jurisdictions.