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Mhaven

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Self-Study CPE
ESOP OVERVIEW FOR OWNERS, CFOs & CPAs
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1099 REGULATIONS & CHALLENGES
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FRINGE BENEFITS ALPHABET SOUP
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AMENDING TAX RETURNS: THE X FACTOR
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2022 FILING SEASON CHANGES FOR 1099 REPORTING
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INDIVIDUAL TAX UPDATE 2022
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BUSINESS TAX UPDATE 2022
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CRYPTOCURRENCY TAXATION: WHAT PRACTITIONERS NEED TO KNOW
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CRYPTOCURRENCY TAX UPDATE 2022
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IRS FORM 1040 SCHEDULES C AND E: SIMILARITIES AND DIFFERENCES
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EARNED INCOME TAX CREDIT DUE DILIGENCE
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TAX TREATMENT OF INDIVIDUAL RETIREMENT ARRANGEMENTS
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HOME OFFICE DEDUCTION
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TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION
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AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
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AFFORDABLE CARE ACT: INDIVIDUAL RIGHTS & RESPONSIBILITIES
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THE SECTION §199A PASS-THROUGH DEDUCTION
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FEDERAL INCOME TAX CHANGES - 2022
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EDUCATION TAX BENEFITS
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EARNED INCOME TAX CREDIT
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TAX TREATMENT OF SICKNESS AND INJURY PLANS
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TAX TREATMENT OF LIFE INSURANCE PROCEEDS
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MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
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TAX TREATMENT OF RETIREMENT PLANS, PENSIONS AND ANNUITIES
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HEALTHCARE REFORM: THE AFFORDABLE CARE ACT TAX PROVISIONS
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INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
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UNDERSTANDING PARTNERSHIP TAXATION: DISTRIBUTIONS
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FBARS AND ENTITIES: WHO MUST FILE?
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Self study cpe
Domestic Tax Issues for Immigrants & Aliens

DOMESTIC TAX ISSUES FOR IMMIGRANTS & ALIENS

CPE Processing Fee$40.00
Webinar TranscriptionN/A
Presentation Length Hour(s)2.0 hours
CPE Credits 2.0 hours
Subject Area 2.0 - Taxes (Federal Tax)
CE Credits 2.0 hours
Course Id# - HURS9-T-00732-20-S
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateAugust 6, 2020
Date OfferedNovember 2, 2020
Expiration DateNovember 2, 2021
Course Description

They arrive with and without visas to live and work in the US.  As these new arrivals settle in, they are confronted by unique tax issues.  This course will provide the practitioner with the tools necessary to serve an expanding clientele.  Topics will include the determination of residency for federal tax purposes, elections to be treated as resident aliens, dual-status issues, the tax treatment of income and expenses for non-resident aliens, tax credits, administrative issues, and departure filing requirements.

Upon completion of this course, you will be able to:


  • Determine residency under the green card and substantial presence tests.

  • Recognize and correctly report effectively connected income.

  • Determine a nonresident alien’s US filing requirements.

  • Make appropriate entries on Form 1040-NR.

  • Address issues specific to the NRA, including community property reporting, estate and gift tax rules, and state non-conformity.

Agenda:


  • How do residency for immigration and tax purposes overlap and differ?

  • So you’re an NRA; is that a bad or good thing?

  • Is income US-sourced and effectively connected?

  • Can NRAs claim deductions and credits?

  • Which tax return (Form 1040 or 1040-NR) must be filed?

  • Do NRAs have other filing obligations as well?

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Learning Objectives

  • Identify ways in which a person’s residency status affects taxation, filing requirements, and exemptions.

Immigranttax selfstudy
Handout Materials
Presentation Slides
Review Questions
Review Questions
QUESTION 1: 0:14:00 minutes
QUESTION 2: 0:22:00 minutes
QUESTION 3: 0:36:00 minutes
QUESTION 4: 1:20:00 minutes
QUESTION 5: 1:30:00 minutes
QUESTION 6: 1:47:00 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Monica Haven, EA, JD, LLM

Monica Haven
Tax Professional
mhaven@pobox.com
(310) 286-9161

Licensed since 1988, Monica Haven is an Enrolled Agent, an Accredited Tax Advisor, and Accredited Tax Preparer. She is also a graduate fellow of the National Tax Practice Institute, a nationally recognized academic program designed to develop and hone the skills necessary for effective taxpayer representation.  Monica has a Bachelor of Science degree in Small Business Management with an emphasis on New Ventures and a Doctor of Law (J.D.) and a Master of Laws in Taxation (LL.M.) from Loyola Law School in Los Angeles.

Monica has been a long-term and active member of numerous professional organizations, including the National Association of Enrolled Agents, the National Society of Accountants, the National Association of Tax Practitioners, the National Society of Tax Practitioners, the California Society of Enrolled Agents, the California Society of CPAs, and the California Society of Accounting and Tax Professionals, as well as the Los Angeles County Bar Association, the Young Tax Lawyers Committee, and the Tax Law Society.

With decades-long experience as a solo practitioner, Monica is only too eager to share her expertise in the classroom and does so routinely. She is a recognized speaker on the "professional" circuit and a welcomed guest lecturer on college campuses and community organizations.  Happy when she is working to resolve client issues, busy preparing returns, or buried beneath a mountain of regulatory and bureaucratic paperwork, Monica amasses a wealth of real-world experiences and humorous anecdotes, which she exploits unabashedly to make her course materials less dry, more memorable, and fun.  She knows she has succeeded when her students comment, "I wish you had been my teacher when I learned accounting; I would have learned so much more and enjoyed it.”  [See what others have said at www.mhaven.net.] Truthfully, Monica is torn and cannot decide whether she prefers teaching or taxation.  She’s happiest when she doesn’t have to choose and gets to teach tax!

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NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Mhaven
Although California-based, Monica Haven’s firm serves the needs of domestic and international clients scattered throughout the world from Austria to Zimbabwe. Okay, so we don’t really have clients in the South African nation, but it sounds better than to state that our client base includes everyone from A to Z.  But we do have a client in Gabon (that’s in Africa) and we have others in Central America, Asia, and all over Europe.  Someday, we hope to brag that we have clients on all seven continents.

With the help of diligent support staff and a large research library, we guide our clients through a full range of tax planning and preparation decisions.  We invite you to visit the company’s website where you’ll find:
  • Information about Credentials held and Services provided.
  • Newly published student texts and reference manuals.
  • Specialty pages dedicated to all things foreign, estate & gift taxation, senior, and small business issues.
  • A Peer2Peer page designed to make things a bit easier for fellow practitioners.
  • A How to... page to which you may refer your clients when they ask how to reach the IRS, order tax forms, pay online, check on refunds, amongst many other common queries.
And if you’re in the mood for some fun stuff, be sure to click on the happy face at the top of any page.