U.S. Income, Estate and Gift Tax Planning for Nonresident Aliens

It was such a pleasure joining your Tax 6065 CONTEMPORARY ISSUES IN TAXATION class! Below you can find all of the handouts and presentation.

If you have any questions please feel free to contact me.

Forms -

Articles -

• ALTERNATIVES FOR NONRESIDENTS TO CONSIDER IN TAKING TITLE TO U.S. REAL ESTATE
• FOREIGN NATIONALS AND U.S. ESTATE TAX
• SALE OF U.S. REAL ESTATE BY FOREIGN NATIONAL AFTER DEATH OF JOINT OWNER
• U.S. ESTATE TAX AND CROSS-BORDER BENEFITS FOR CANADIANS
• U.S. ESTATE TAX AND RESIDENTS OF GERMANY
• U.S. ESTATE TAX AND RESIDENTS OF SWITZERLAND
• U.S. ESTATE TAX AND RESIDENTS OF THE UNITED KINGDOM
• U.S. GIFT TAXATION OF NONRESIDENT ALIENS
• FOREIGN NATIONALS AND U.S. GIFT TAX CONSEQUENCES OF EXECUTING CERTAIN REAL PROPERTY DEEDS

Articles -

1. HOW TO DETERMINE U.S. INCOME TAX STATUS AND WHY IT MATTERS
2. ARE YOU A U.S. INCOME TAX RESIDENT AND DON'T KNOW IT?
3. FOREIGN NATIONALS AND THE TAX EFFECTS OF COVID-19
4. U.S. INCOME TAX REPORTING ON RENTAL INCOME FOR NONRESIDENTS
5. NONRESIDENT OPTIONS FOR UNREPORTED RENTAL INCOME OF U.S. REAL ESTATE
6. WHEN TO OBTAIN AN IRS INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER
7. IRS ANNOUNCES EXPIRATION OF ITINS
8. IRS ISSUES NEW RULES REGARDING ITIN DOCUMENTATION REQUIREMENTS
9. FOREIGN NATIONALS & FIRPTA
10. FREQUENTLY ASKED QUESTIONS REGARDING WITHHOLDING REQUIREMENTS UNDER THE FOREIGN INVESTMENT IN REAL PROPERTY TAX ACT
11. FIRPTA FACTS
12. LIMITED LIABILITY COMPANIES AND FIRPTA
13. FOREIGN NATIONALS AND LIKE-KIND EXCHANGES
14. SHORT SALES AND FIRPTA WITHHOLDING
15. NEW REPORTING REQUIREMENTS FOR DISREGARDED ENTITIES WITH A FOREIGN OWNER
16. SALE OF PARTNERSHIP INTEREST BY FOREIGN PERSONS