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This program examines the ethical responsibilities of U.S. tax professionals engaged in international tax practice. Participants will review practitioner standards under Circular 230, including due diligence, competence, confidentiality, taxpayer authorizations, and communications and practice before the Internal Revenue Service. The program addresses ethical issues unique to cross-border tax practice, including safeguarding taxpayer information, coordinating with foreign advisors, exercising professional judgment when applying complex international tax rules, recognizing the need for additional research or consultation, and responsibly using artificial intelligence. Instruction includes lecture, discussion, practical examples, and analysis of ethical case studies to verify application of ethical standards in real-world tax practice.

This program examines the federal tax law applicable to U.S. citizens and green card holders living abroad. Participants will review residency rules, filing requirements, income sourcing, filing status, dependency rules, foreign earned income exclusions, foreign tax credits, tax treaty provisions, and international reporting requirements affecting individual taxpayers. The program also addresses common elections, taxpayer compliance responsibilities, and practical application of federal tax law in cross-border situations. Instruction includes lecture, discussion, practical examples, and analysis of case studies designed to strengthen technical knowledge and improve the accurate application of federal tax law for individuals with international tax issues.

This program examines the federal reporting requirements applicable to U.S. taxpayers with foreign financial accounts and specified foreign financial assets. Participants will review the reporting requirements, filing thresholds, definitions, and practical preparation of FinCEN Form 114 (FBAR) and Form 8938, Statement of Specified Foreign Financial Assets. The program emphasizes identifying reportable accounts and assets, determining filing obligations, applying valuation and reporting rules, and recognizing common compliance issues encountered during tax preparation. Participants will also receive a brief overview of Forms 3520 and 8621 to recognize situations requiring additional reporting or specialist consultation. Instruction includes lecture, discussion, practical examples, and case studies designed to strengthen technical knowledge and improve accurate federal information reporting compliance.

This intermediate-level course provides a practical introduction to the federal income tax rules that apply to nonresident aliens. Participants will learn how to determine an individual's U.S. tax residency status, apply the substantial presence test, identify exceptions to counting days of presence, and evaluate common residency elections available under the Internal Revenue Code and applicable tax treaties.

The course also examines the taxation of income earned by nonresident aliens, including the distinction between effectively connected income (ECI) and fixed, determinable, annual, or periodical (FDAP) income. Through practical examples and case studies, participants will learn how to identify common income items, determine their U.S. tax treatment, and recognize reporting considerations encountered in practice.

Emphasis is placed on applying the rules to real-world situations commonly encountered by tax professionals preparing U.S. returns for international clients.

This intermediate-level course provides a practical overview of key federal income tax issues affecting residential real estate. Participants will examine the taxation of U.S. rental property owned by nonresident aliens, determine the appropriate depreciation recovery periods and methods for residential real estate, and apply the passive activity loss rules. The course also explains the Qualified Business Income (QBI) deduction under IRC §199A as it relates to rental real estate activities and reviews the requirements for the IRC §121 exclusion of gain on the sale of a principal residence. Additional topics include common real estate transactions, with an emphasis on identifying tax consequences, recognizing planning opportunities, and applying the rules in the preparation and review of individual federal income tax returns through practical examples and case studies.

This program examines the federal tax treatment of common business entities and the factors influencing entity selection in an international tax environment. Participants will review sole proprietorships, partnerships, corporations, limited liability companies, and foreign business entities, with emphasis on classification, tax consequences, reporting requirements, and practical planning considerations. The program addresses U.S. taxation of foreign business interests, entity elections, self-employment considerations, ownership structures, and common international compliance issues affecting individuals and closely held businesses. Instruction includes lecture, discussion, practical examples, and analysis of case studies designed to strengthen technical knowledge and improve the application of federal tax law when evaluating business structures and advising taxpayers with cross-border business activities.