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December 4, 2024

During this session we will cover:

  • Totalization Agreements

  • Certificates of Coverage

  • US taxation of foreign social security plans

  • FBAR reporting requirements

  • Plus lots of examples!

                        December 5, 2024

During this session we will discuss:

  • US visas for international students

  • Taxability and the right to work

  • Tax treaty positions for international students (including examples)

  • Tax Identification Numbers for international students

  • Transitioning from an international to a domestic US employee

  • Nonresident and dual-status tax returns       

December 10, 2024

During this session we will cover:

  • The purpose of tax equalization

  • Hypothetical tax withholding

  • Payroll reporting of hypothetical tax and TEQ repayments

  • Claim of right issues

  • Plus, lots of examples!

December 11, 2024

During this session we will cover:

  • Previous Expatriation Rules

  • The HEART Act and IRC Sec. 877A

  • Proper way to relinquish Citizenship/Green Card

  • FBAR reporting requirements

  • Plus lots of examples!

December 12, 2024

During this session we will cover:

  • The international payroll considerations

  • Types of international payroll

  • Social tax and Totalization agreements

  • Tax treaties which affect payroll

December 17, 2024

During this session we will cover:

  • Tax treaties and their impact

  • Accidental permanent establishment

  • Structuring of expatriate assignments     

December 18, 2024

During this session we will discuss:

  • US tax implications of ownership in foreign corporations

  • Controlled foreign corporations and Form 5471

  • Passive Foreign Investment Companies and Form 8621

  • Foreign Trust Reporting & Forms 3520/A

  • Foreign Partnerships and Form 8865 

December 19, 2024

During this session we will discuss:

  • Identification of Controlled Foreign Corporationss

  • US Tax Implications of CFC Ownership

  • Forms 5471 and other filings

  • Tax Cuts and Jobs Act - Transition Tax

  • Plus lots and lots of examples!

January 7, 2025

During this session we will discuss:

  • Definition of Passive Foreign Investment Companies

  • US tax implications of ownership in PFIC

  • Form 8621 and other filings

  • Common pitfalls of PFIC ownership

  • Plus lots and lots of examples!         

January 8, 2025

During this session we will discuss: 

  • Identifying Foreign Trusts

  • Reporting on Form 3520/3520-A and other filings

  • US Tax treatment of foreign gifts

  • Contributions, distributions, and loans from foreign trusts

  • Plus lots and lots of examples!

January 9, 2025

During this session we will discuss:

  • Definition of Foreign Partnerships

  • Form 8865 and other filing requirements

  • Reporting for US partners of foreign partnerships

  • Plus lots and lots of examples!

                          January 14, 2025

During this session we will cover:

  • Gift Tax Issues To/From Nonresidents

  • Estate Tax Issues To/From Nonresidents

  • Life Insurance, Pension & Inheritance Taxation

  • Tax Planning Ideas

  • Plus lots and lots of examples!      

                          January 15, 2025

During this session we will cover:

  • The Foreign Earned Income Exclusion

  • The Foreign Tax Credit for Individuals

  • US versus foreign source income

  • State tax issues for US expatriates

  • Plus lots of examples!

January 16, 2025

During this session we will cover:

  • Tax filing status' for foreign nationals

  • Tax treatment for US Resident Aliens

  • Tax Treatment for US Nonresident Aliens

  • Tax Treatment for Dual-Status Aliens

  • Applicable elections & tax treaty positions

  • Plus lots of examples!

January 22, 2025

During this session we will cover:

  • Foreign Bank Account Reporting Rules

  • FATCA and how it impacts individuals

  • Penalties for noncompliance

  • How to correct previous compliance issues

On Demand

During this session we will cover:

  • Introduction to virtual currency

  • Prior and current tax treatment for domestic (US) tax filers

  • Potential tax impacts for international taxpayers

  • How the IRS is targeting cryptocurrency

                          January 23, 2025

During this session we will discuss:

  • Detailed instructions on preparing the Foreign Earned Income Exclusion and the Foreign Tax Credit

  • Nondiscrimination treaty positions

  • Social Security and Totalization Agreements

  • Tax treatment of rental or sale of US/foreign residences while living overseas

  • Hypothetical tax

  • Tax equalization sample calculation 

February 4, 2025

During this session we will discuss:

  • Treatment of FDAP income on Form 1040NR

  • Taxation of foreign pensions and annuities

  • Tax treatment of rental/sale of foreign residence

  • Expatriation provisions

  • Samples of elections, including the verbiage

  • Samples of treaty positions

  • How to prepare a dual-status tax return     

November 5, 2024

During this session we will discuss:

  • The Bona Fide Resident and Physical Presence Tests

  • The foreign earned income exclusion and tax treaties

  • US and foreign source income compensation sourcing

  • Foreign Housing Exclusion

November 6, 2024

During this session we will cover:

  • The difference between the foreign tax credit and the foreign tax deduction

  • The cash and the accrual basis

  • US versus foreign source income

  • Treaty resourcing of income

  • Plus lots of examples!

November 7, 2024

During this session we will cover:

  • The purpose of the Internal Revenue Code's income sourcing rules

  • Identify time based income sourcing rules

  • Identify geographically based income sourcing rules

  • Apply time and geographically based

  • positions to different compensation elements    

November 19, 2024

During this session we will cover:

  • The purpose of income tax treaties

  • Identify situations in which income tax treaties are applicable

  • Integrate the use of income tax treaties in the tax return preparation process

  • Identify sources of information on income tax treaties

November 20, 2024

During this session we will cover:

  • The difference between dual-status arrival and departure returns

  • Treatment of US and foreign source income

  • Common elections and treaty positions

  • Residency start and end dates

November 21, 2024

During this session we will cover:

  • The state tax laws that relate to income tax treaties

  • Residency rules for states that differ from federal regulations

  • States and the foreign earned income exclusion

  • States and the foreign tax credit            

December 3, 2024

During this session we will cover:

  • The tax treatment of foreign contributions

  • The tax treatment of foreign distributions

  • Tax treaty positions which apply to foreign pensions and annuities

  • Tax treatment of qualified and nonqualified plans

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Testimonials from webinar attendees:

  • "What a great, fast-moving, and informative class. I have been in the profession for 40 years and this was by far one of the best courses I have ever taken!! What a great use of one hour!! "
  • "Very interesting, useful, and relevant information with excellent examples that was clearly and concisely presented."
  • "Katrina is an excellent speaker, extremely knowledgeable. The examples were well written and helped you understand the law. "
  • "A difficult topic covered by an expert presenter. Very informative! "
  • "Excellent presentation - clear, concise, and interesting! "
  • "Excellent program and well presented by a very knowledgeable person!"
  • "Great presenter! She broke down the complicated subject into understandable pieces."
  • "Again, Katrina has done the rare, the uncommon by digging into another foundational, structural component of Expatriate Taxation."
  • "This was one of the best presented, most informative webinars I have ever attended! "
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