Course Content: 2-day tax program
Includes 3 months of custom support for your questions after the training program.
I. Basic U.S. Tax Rules in the Context of Payments
U.S. persons vs. non-U.S. persons
Tax residency
Sourcing of income
U.S. backup withholding vs. withholding on payments to foreign persons
II. U.S. Immigration Law Affecting Payments
Immigrants vs. nonimmigrants
Preparation and adjudication
Entering the United States - visas, other documents
Application of U.S. laws to nonresident aliens: labor laws, immigration
laws, tax laws, trade laws (deemed export, OFAC); Social Security
Understanding “work” and permissible activi
ties: Characterization of activities as
employment; independent contractors; honorarium payments and stipends;
human subjects; identification documents; employment verification systems
Immigration reform legislation and initiatives
III. Specific Tax Rules and their Application
Tests to determine residency for tax purposes: green card; substantial
presence test
Documentation of status; Forms W-9, W-8, 8233, W-7; validity periods;
standards and reason to doubt; acting as an Acceptance Agent
Presumption standards in absence of sufficient documentation
Applying the income sourcing rules and tax withholding rules: services;
royalties; non-compensatory scholarships and fellowships; real property and natural
resources; electronic information; gross FDAP income; artists and athletes; space and
ocean sourcing; partly within and partly without the U.S.
Withholding agreements negotiated with IRS
IV. Introduction to Income Tax Treaties
What tax treaties are, what they do, where to find them
How tax treaties are organized: dependent personal services (employment);
independent personal services (self-employment; business profits); active business
income; income from performances; teachers and researchers; students and trainees;
royalties; pensions; prizes and awards
How treaties are interpreted; limitations
Recent changes
V. Tax Deposit and Information Reporting Requirements
Tax deposit rules
Form 1042 reconcilation report; balancing and filing
Form 1042-S tax information report: Statements to recipients, IRS filing; electronic filing
Includes 3 months of custom support for your questions after the training program.
I. Basic U.S. Tax Rules in the Context of Payments
U.S. persons vs. non-U.S. persons
Tax residency
Sourcing of income
U.S. backup withholding vs. withholding on payments to foreign persons
II. U.S. Immigration Law Affecting Payments
Immigrants vs. nonimmigrants
Preparation and adjudication
Entering the United States - visas, other documents
Application of U.S. laws to nonresident aliens: labor laws, immigration
laws, tax laws, trade laws (deemed export, OFAC); Social Security
Understanding “work” and permissible activi
ties: Characterization of activities as
employment; independent contractors; honorarium payments and stipends;
human subjects; identification documents; employment verification systems
Immigration reform legislation and initiatives
III. Specific Tax Rules and their Application
Tests to determine residency for tax purposes: green card; substantial
presence test
Documentation of status; Forms W-9, W-8, 8233, W-7; validity periods;
standards and reason to doubt; acting as an Acceptance Agent
Presumption standards in absence of sufficient documentation
Applying the income sourcing rules and tax withholding rules: services;
royalties; non-compensatory scholarships and fellowships; real property and natural
resources; electronic information; gross FDAP income; artists and athletes; space and
ocean sourcing; partly within and partly without the U.S.
Withholding agreements negotiated with IRS
IV. Introduction to Income Tax Treaties
What tax treaties are, what they do, where to find them
How tax treaties are organized: dependent personal services (employment);
independent personal services (self-employment; business profits); active business
income; income from performances; teachers and researchers; students and trainees;
royalties; pensions; prizes and awards
How treaties are interpreted; limitations
Recent changes
V. Tax Deposit and Information Reporting Requirements
Tax deposit rules
Form 1042 reconcilation report; balancing and filing
Form 1042-S tax information report: Statements to recipients, IRS filing; electronic filing
COKALA offers you
practical training in
tax compliance
practical training in
tax compliance
 |  |  |  |
Nonresident Alien Payments - 2-day training class
June 2nd and 3rd, 2010, in Cambridge, Massachusetts
Course taught by Marianne Couch, JD; Linda Dodd-Major, Esq.; Paula Singer, Esq.
Learning Objectives:
June 2nd and 3rd, 2010, in Cambridge, Massachusetts
Course taught by Marianne Couch, JD; Linda Dodd-Major, Esq.; Paula Singer, Esq.
Learning Objectives:
- Distinguish between payments to U.S. persons (reportable to the Internal Revenue
Service on Forms 1099) and payments to non-U.S. persons (reportable to the Internal
Revenue Service on Forms 1042-S and 1042) - Recognize the elements required under federal tax regulations for validity of Forms W-9,
W-8BEN, W-8ECI, W-8EXP, W-8IMY, and 8233 furnished as documentation of a payee's
identity and status for tax purposes - Recognize elements that require you to doubt the documentation furnished by a payee on
Form W-9, Forms W-8, or Form 8233 - Identify payments required to be reported on IRS Form 1042-S
- Recognize the work eligibility status of foreign persons and whether federal regulations
permit those persons to receive payment for work in the U.S. - Identify the correct amount of U.S. tax required to be withheld from payments to non-U.S.
persons and entities - Prepare IRS Forms 1042-S and 1042, including reconciliation of the deposits of tax
liabilities accrued throughout the calendar year
Locations
Faculty: Marianne Couch, JD; Linda Dodd-Major, Esq.; Paula Singer, Esq.
Register
By phone: call 734.629.5155. By mail: print registration form and fax to 734.428.0702, or
mail to COKALA Tax Information Reporting Solutions LLC, PO Box 2224, Ann Arbor MI 48106.
Fee
$880 course fee includes 2 days of training, course materials, followup support, and
breakfast and lunch on both training days
$748 earlybird discount fee, requires payment by April 30, 2010
This is a 2-day program, presented in a group-live format. Program level is Basic; there is
no prerequisite requirement for this class, and no advance preparation required. Faculty
presentations begin at 8:15 a.m. and end at 4:00 p.m. each day. (Continental breakfast is
available at 7:45 a.m.)
CPE RECOMMENDED CREDITS: 15
COKALA Tax Information Reporting Solutions, LLC, is registered
with the National Association of State Boards of Accountancy
(NASBA) as a sponsor of continuing professional education on the
National Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual courses for CPE
credit. Complaints regarding registered sponsors may be
addressed to the National Registry of CPE Sponsors, 150 Fourth
Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site:
www.nasba.org.
AMERICAN PAYROLL ASSOCIATION Approved Provider
This course is approved by the APA for
12.5 Recertification Credit Hours
Cancellation, contact, or complaint information
Refunds: Requests for refunds must be received in writing at least seven business days
prior to the first day of the program, and are subject to a $50 cancellation fee.
For more information regarding administrative policies such as complaint, refund and
cancellation, please contact our offices at 734.629.5155.
Faculty: Marianne Couch, JD; Linda Dodd-Major, Esq.; Paula Singer, Esq.
Register
By phone: call 734.629.5155. By mail: print registration form and fax to 734.428.0702, or
mail to COKALA Tax Information Reporting Solutions LLC, PO Box 2224, Ann Arbor MI 48106.
Fee
$880 course fee includes 2 days of training, course materials, followup support, and
breakfast and lunch on both training days
$748 earlybird discount fee, requires payment by April 30, 2010
This is a 2-day program, presented in a group-live format. Program level is Basic; there is
no prerequisite requirement for this class, and no advance preparation required. Faculty
presentations begin at 8:15 a.m. and end at 4:00 p.m. each day. (Continental breakfast is
available at 7:45 a.m.)
CPE RECOMMENDED CREDITS: 15
COKALA Tax Information Reporting Solutions, LLC, is registered
with the National Association of State Boards of Accountancy
(NASBA) as a sponsor of continuing professional education on the
National Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual courses for CPE
credit. Complaints regarding registered sponsors may be
addressed to the National Registry of CPE Sponsors, 150 Fourth
Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site:
www.nasba.org.
AMERICAN PAYROLL ASSOCIATION Approved Provider
This course is approved by the APA for
12.5 Recertification Credit Hours
Cancellation, contact, or complaint information
Refunds: Requests for refunds must be received in writing at least seven business days
prior to the first day of the program, and are subject to a $50 cancellation fee.
For more information regarding administrative policies such as complaint, refund and
cancellation, please contact our offices at 734.629.5155.
| COKALA Tax Information Reporting Solutions, LLC - telephone 734.629.5155 PO Box 2224, Ann Arbor MI 48105-2224 - fax 734.428.0702 |
| This updated program for 2010 is brought to you by Cokala Tax and WINDSTAR Technologies, helping you navigate the complex challenges of U.S. tax and immigration rules. |