Filing Requirements for US Residents and for US Citizens Living Abroad – 2017 Law – Course Manual Only

Course Description

Learn how filing requirements are impacted by filing status, age, dependency and a variety of other factors. This course also explores filing requirements for non-resident aliens; which tax form should be used to file a return; and penalties for late filing of returns.

The course manual is delivered as a PDF document which you can download and print.

Topics Covered

  • Federal filing requirements for individuals
  • The standard deduction
  • Filing requirements for aliens
  • Determining residency
  • Effect of tax treaties
  • How filing requirement is affected by the type of income you have
  • Accounting methods and periods
  • Filing deadlines
  • Extension of time to file
  • Penalties for late filing
  • Calculating tax
  • Which tax form to use (1040EZ, 1040A, 1040, 1040NR)
  • Taxpayer Identification Numbers and Form W-7 Application for ITIN
  • E-File requirement
  • Filing requirements for decedents

Objectives

At the conclusion of this course you should be able to:

  • Identify the federal filing requirements for individuals
  • Explain how the standard deduction and how the standard deduction is used to determine filing requirements
  • Determine which tax form to use (1040EZ, 1040A or 1040)
  • Identify filing requirements specific to Form 1040NR and 1040-PR
  • Explain the special rules for decedents

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Section 8.1

Course Manual Only

Course Type:

CPE Tax

Term:

2017 Tax Law

Registration Status:

Registration Open
Ends: Thursday, August 15th, 2019 11:59 PM (PDT)

Course Status

Available
Started: Wednesday, August 15, 2018 11:59 PM (PDT)

Ended: Saturday, August 15th, 2020 11:59 PM (PDT)

Course Length:

0 Hours

Course Fees:

Course Materials $3.99
Total $3.99

Course Credits:   0

No CE is awarded with the purchase of this manual. You must enroll in and complete the full version of this course to received CE.

Field of Study

Taxes

Program Level

Intermediate

Prerequisite

Basic tax knowledge

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Disclosures and School Policies

Terms of Enrollment

Pacific Northwest Tax School’s course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students taking continuing education courses shall have twelve months from date of enrollment to successfully complete the course and receive their Certificate of Completion.  Students taking the federal only portion or the Oregon 80 Hour Basic Tax Course students have nine months from the date of enrollment to sucessfully complete the course.

Basic Tax Law

Students taking any Basic Tax Law course, agree to comply with all Terms of Enrollment outlined the enrollment agreement form for that course, a link to which can be found on the catalog page for each Basic Tax course.

Prerequisites & Advance Preparation

Students intending to write the Oregon State Tax Exam, must be at least 18 years of age, and have High School Diploma or GED. Students using our self-paced internet based program should prepare for classes by downloading and printing course materials. For more information including detailed course descriptions and learning objectives, view the details of each course, located on Pacific Northwest Tax School’s catalog pages at: https://www.pnwtaxschool.com/list-of-all-courses/

Cancellations/Refunds

Continuing professional education courses including interactive, non-interactive and correspondence program fees are non-refundable and non-transferable. Webinars/Webcasts are non-transferable and in most cases non-refundable. A student may choose to be switched to another Webinar/Webcast of equal or lesser value if a conflict with the scheduled time exists. In the case of a missed Webinar/Webcast a request to transfer to a new Webinar/Webcast must be made with 48 hours of when the Webinar/Webcast aired. Refunds will be issued ONLY prior to the start of the Webinar/Webcast. A $15.00 processing fee will be withheld from all refund amounts. For more information regarding administration policies including complaints and refunds, please contact our offices at 503-646-5600.

Problem Resolution

Pacific Northwest Tax School gives the highest priority to delivering quality education programs. If you have concerns about our programs please contact the Pacific Northwest Tax School Education Coordinator at: support@pnwtaxschool.com

Disclaimer

Manuals distributed and programs sponsored by Pacific Northwest Tax School are designed to teach application of tax laws. Pacific Northwest Tax School works to provide accurate and timely material to students, however the school does not have any responsibility if human and/or mechanical error exists.  Accordingly, no assurance is given by Pacific Northwest Tax School that such information is totally comprehensive or accurate in its coverage of such subject matter. Information published or sponsored by Pacific Northwest Tax School should not be relied upon as a substitute for independent research to original sources of authority such as the Internal Revenue Code, IRS Publications and Internal Revenue Rulings. Pacific Northwest Tax School, its authors, and instructors do not render legal, accounting, or other non-educational professional advice. If legal advice or other expert assistance is required, the services of a competent professional should be sought.  Credit hours are subject to change without notice.

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