Checkpoint Learning

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1040-NR Nonresident Alien  

CATEGORY: Taxation
COURSE ID: CL10NR, VERSION 9.00
(277)
  Online & Mobile
3 CPE Credits

This course describes the taxation and basic concepts of U.S. nonresident alien individuals and how that taxation differs from that of a resident alien. IRS Form 1040-NR is completed by or on behalf of nonresident aliens. The course covers the tests used to determine the important classification as to whether an alien is a nonresident or resident alien including the two tests used to determine alien status. The course also covers withholding requirements on payments made to nonresident aliens and other taxes, special rules, and exclusions for nonresident aliens.

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