Checkpoint Learning

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Non-U.S. Citizens - Determining Residency Status for Federal Income Tax  

CATEGORY: Taxation
  Nano Learning
0.2 CPE Credits
Level: Basic

Non-U.S. citizens living in the United States will file their federal income tax return either as a resident alien or nonresident alien. This nano-learning course covers residency tests, exempt individuals, dual status, and when the individual has a choice of treatment. Various examples are presented. This basic level course is most beneficial to professionals new to individual tax returns for non-U.S. citizens who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic. Not all state boards accept nano-learning courses for CPE credit. Please verify that your state board accepts nano-learning courses for CPE credit.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

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