Course Library
HGTE Intensive
Haynes & Associates
Do you want to learn more about U.S. Expatriate and Foreign National Taxation? Join us for this beginner-level intense course to cover the tax preparation of these taxpayers from end to end. During this 3-Day Course, we will cover the following information:
Day One: Expatriate Taxation:
- Foreign Earned Income Exclusion
- Foreign Tax Credit
- Tax Treatment of Income for Sourcing Purposes
- Social Security and Totalization Agreements
- Tax Equalization Calculations and Hypothetical Tax
- U.S. State Tax Issues for Expatriates
- Expatriate Case Study
Day Two: Foreign National Taxation:
- Substantial Presence Test
- Nonresident Aliens (Form 1040NR)
- Dual-Status Returns
- International Student Taxation
- Tax Treaties and Elections
- Expatriation Provisions
- Foreign Pensions & Annuities
- Case Study: Foreign National Taxation
Day Three: Other Issues:
- FBARs and FATCA for Individuals
- International Entities: CFC, PFIC, Foreign Trusts, Foreign Partnerships
- Gift & Estate Taxation for International Taxpayers
- Cryptocurrency for Expatriates
- Case Studies: Comprehensive (covering Day 1-3)
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