2.0 CPE credits • Taxes
Explains U.S. tax rules for aliens, including resident and nonresident status, source of income, exclusions, treaty considerations, withholding, filing requirements, and tax computation issues for 2025 returns.
Course code: USTA25. Passing score: 70%.
2.5 CPE credits • Taxes
Explains tax rules for U.S. citizens and resident aliens living abroad, including filing obligations, foreign earned income and housing exclusions, foreign tax considerations, deductions, credits, and compliance documentation.
Course code: USABROAD2026. Passing score: 70%.
2.0 CPE credits • Taxes
Explains tax rules for individuals with income from U.S. territories, including residency, source rules, filing obligations, credits, exclusions, and income reporting considerations.
Course code: TERR25. Passing score: 70%.
2.5 CPE credits • Taxes
Explains the foreign tax credit for individuals, including qualifying foreign taxes, credit versus deduction choices, limitation categories, carryovers, Form 1116 concepts, and records needed to support the credit for 2025 returns.
Course code: FTCITG25. Passing score: 70%.
