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Centennial 2010
  • Location:
 

US TAXATION OF US CITIZENS LIVING ABROAD


Level: Intermediate
Competency: Taxation
Seminar Code: 00717
Format: Full Day
CPD Hours: 7
Availability: Online Registration is now Closed


Register before Nov 29, 2017 and pay the early fee!
Date: Wednesday, Dec 13, 2017
Time: 8:30 AM-4:00 PM
Location: Holiday Inn Calgary Macleod Trail South
4206 Macleod Trail S
Calgary, Alberta
Meeting Room: Ballroom C
Fee Options: Tickets Required: N/A
(Passport Tickets can only by used 14 days prior to seminar start date)
Fee Required: $550.00 - Early Member
$550.00 - Early Non-Member
$630.00 - Regular Member
$630.00 - Regular Non-Member
Seminar Description: U.S. citizens and resident aliens of the U.S. are taxed on their worldwide income. They must continue to file U.S. tax returns referring to the same tax rules as if they were still residing in the U.S. They may be able to exclude from U.S. taxation all or parts of their foreign earned income. Where the same income is subject to foreign taxation, the U.S. provides a measure of relief in the form of credits or deductions for the foreign taxes. This seminar will provide a general understanding of U.S. taxation of U.S. citizens and resident aliens abroad.

This full-day seminar will help you determine what income can be excluded from U.S. taxation, income eligible for foreign tax credits, and identify reporting and filing requirements for U.S. citizens abroad. Case studies will be used to illustrate concepts. The seminar material will include useful references including sample treaty disclosure statements.


Prerequisite
Participants should have a general understanding of the interrelationship of U.S. tax with Canadian tax. Canadian tax principles are not the focus of the seminar.

Notes
Topics such as estate & gift taxes and cross border taxation of US entities are covered in US Taxation of Individuals: Advanced.
Seminar Outline:
  • Filing requirements, FBAR voluntary disclosure
  • Special foreign exclusions
  • Moving and travel expenses
  • Alternative minimum tax and treaty resourcing issues
  • Foreign tax credits
  • US taxation of RRSPs, and RESPs for US citizens living in Canada
  • Canadian taxation of 401(k) plans, traditional IRAs and Roth IRAs
  • US Expatriation tax rules
  • US tax implications on sale of a principal residence
  • Changes to US income taxes from 2013 onwards
Pre-requisite: Participants should have a general understanding of the interrelationship of US tax with Canadian tax. Canadian tax principles are not the focus of the seminar.
Who Will Benefit: Practitioners who advise U.S. citizens and resident aliens living abroad.
Seminar Leader(s): WONG, Terence
Special Notes:
Additional Offerings:
Can't make it to this session? See the other offerings of this seminar.

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