- TX Credits : 0.2
Non-U.S. citizens living in the United States will file their federal income tax return either as a resident alien or nonresident alien. This nano-learning course covers residency tests, exempt individuals, dual status, and when the individual has a choice of treatment. Various examples are presented. This basic level course is most beneficial to professionals new to individual tax returns for non-U.S. citizens who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic. Not all state boards accept nano-learning courses for CPE credit. Please verify that your state board accepts nano-learning courses for CPE credit.
Thomson Reuters is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.
At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
identify the rules for classifying a non-U.S. citizen as a resident alien or nonresident alien for U.S. tax purposes.