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Course Library

HGTE Intensive

by: Katrina C.M. Haynes, CPA 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)
Course Registration
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