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Sponsored by Lorman Education
Product ID: 409528EAU
Credit & Course Provided by:

U.S. Reporting and Tax Obligations of Visa Holders

OnDemand Webinar (66 minutes)

Gain an understanding of when a visa holder is subject to U.S. taxation.Learn when a person is required to file a U.S. income tax return as a U.S. income tax resident reporting worldwide income and information returns reporting worldwide assets. You will also learn what exceptions exist to avoid classification as a U.S. resident and how to escape worldwide income and transfer taxation when otherwise qualifying as a U.S. resident.


Jeffrey S. Levin, Squire Patton Boggs LLP Kevin E. Packman, Holland & Knight LLP


General Concepts

  1. S. Income Tax Resident - Substantial Presence Test
  2. Exempt Individuals

    Closer Connection Exception

    Income Tax Treaty Exception

    First and Last Years of U.S. Resident Status

    Foreign Information Reporting Requirements