Course Content: 1-day tax compliance training program "Nonresident Alien Payments"
Includes 3 months of custom support for your questions after the training program.
I. Basic U.S. Tax Rules in the Context of Payments
U.S. persons vs. non-U.S. persons
Tax residency
Sourcing of income
U.S. backup withholding vs. withholding on payments to foreign persons
II. Specific Tax Rules and their Application
Tests to determine residency for tax purposes: green card; substantial presence test
Documentation of status; Forms W-9, W-8, 8233, W-7; validity periods; standards and reason to
doubt; acting as an Acceptance Agent
Presumption standards in absence of sufficient documentation
Necessity of determining whether the non-U.S. person is authorized to work (authorized to
perform services) in the U.S.
Applying the income sourcing rules and tax withholding rules: services; royalties; non-
compensatory scholarships and fellowships, real property and natural resources, electronic
information; gross FDAP income, artists and athletes, space and ocean sourcing, partly within
and partly without the U.S.
Applying tax treaties to reduce withholding or eliminate withholding
Withholding agreements negotiated with IRS
III. Tax Deposit and Information Reporting Requirements
Tax deposit rules
Form 1042 reconcilation report; balancing and filing
Form 1042-S tax information report: Statements to recipients; IRS filing; electronic filing
Includes 3 months of custom support for your questions after the training program.
I. Basic U.S. Tax Rules in the Context of Payments
U.S. persons vs. non-U.S. persons
Tax residency
Sourcing of income
U.S. backup withholding vs. withholding on payments to foreign persons
II. Specific Tax Rules and their Application
Tests to determine residency for tax purposes: green card; substantial presence test
Documentation of status; Forms W-9, W-8, 8233, W-7; validity periods; standards and reason to
doubt; acting as an Acceptance Agent
Presumption standards in absence of sufficient documentation
Necessity of determining whether the non-U.S. person is authorized to work (authorized to
perform services) in the U.S.
Applying the income sourcing rules and tax withholding rules: services; royalties; non-
compensatory scholarships and fellowships, real property and natural resources, electronic
information; gross FDAP income, artists and athletes, space and ocean sourcing, partly within
and partly without the U.S.
Applying tax treaties to reduce withholding or eliminate withholding
Withholding agreements negotiated with IRS
III. Tax Deposit and Information Reporting Requirements
Tax deposit rules
Form 1042 reconcilation report; balancing and filing
Form 1042-S tax information report: Statements to recipients; IRS filing; electronic filing
COKALA offers you
practical training in
tax compliance
practical training in
tax compliance
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Nonresident Alien Payments (Form 1042-S/1042 tax reporting & withholding)
1-day training class
This course will be available again in 2010. Locations and dates will be posted here
when available. If you are interested in a presentation of this course on-site for your
organization, please contact us at 734.629.5155.
Taught by Marianne Couch, JD
Learning Objectives:
1-day training class
This course will be available again in 2010. Locations and dates will be posted here
when available. If you are interested in a presentation of this course on-site for your
organization, please contact us at 734.629.5155.
Taught by Marianne Couch, JD
Learning Objectives:
- Distinguish between payments to U.S. persons (reportable to the Internal Revenue Service
on Forms 1099) and payments to non-U.S. persons (reportable to the Internal Revenue
Service on Forms 1042-S and 1042) - Recognize the elements required under federal tax regulations for validity of Forms W-9, W-
8BEN, W-8ECI, W-8EXP, W-8IMY, and 8233 furnished as documentation of a payee's
identify and status for tax purposes - Recognize the elements that require you to doubt the documentation furnished by a payee
on Form W-9, Forms W-8, or Form 8233 - Identify payments required to be reported on IRS Form 1042-S
- Recognize the work eligibility status of foreign persons and whether federal regulations
permit those persons to receive payment for work in the U.S. - Identify the correct amount of U.S. tax required to be withheld from payments to non-U.S.
persons and entities - Prepare IRS Forms 1042-S and 1042, including reconciliation of the deposits of tax
liabilities accrued throughout the calendar year
Location information
Register by phone, fax or mail
By phone: call 734.629.5155. By mail: print registration form and fax to 734.428.0702, or mail to
COKALA Tax Information Reporting Solutions LLC, PO Box 2224, Ann Arbor MI 48106.
Registration Fee
$525 standard course fee includes training program, course materials, followup support, and
breakfast and lunch
$450 earlybird fee is a 10% discount, requires 30-day advance registration and payment
This program is presented in a group-live format. Program level is Basic; there is no prerequisite
requirement for this class, and no advance preparation required. Class begins at 8:15 a.m. and
ends at 4:00 p.m. (Continental breakfast is available beginning at 7:45 a.m.)
CPE RECOMMENDED CREDITS: 7.5
COKALA Tax Information Reporting Solutions, LLC is registered with the
National Association of State Boards of Accountancy (NASBA) as a
sponsor of continuing professional education on the National Registry of
CPE Sponsors. State boards of accountancy have final authority on the
acceptance of individual courses for CPE credit. Complaints regarding
registered sponsors may be addressed to the National Registry of CPE
Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417.
Web site: www.nasba.org.
AMERICAN PAYROLL ASSOCIATION
This course has been approved by APA for 6 Recertification Credit Hours.
Cancellation and refund policies
Cokala privacy policy
Refunds: Requests for refunds must be received in writing at least seven business days prior to
the first day of the program, and are subject to a $50 cancellation fee.
For more information regarding administrative policies such as complaint, refund or cancellation,
please contact our offices at 734.629.5155.
Register by phone, fax or mail
By phone: call 734.629.5155. By mail: print registration form and fax to 734.428.0702, or mail to
COKALA Tax Information Reporting Solutions LLC, PO Box 2224, Ann Arbor MI 48106.
Registration Fee
$525 standard course fee includes training program, course materials, followup support, and
breakfast and lunch
$450 earlybird fee is a 10% discount, requires 30-day advance registration and payment
This program is presented in a group-live format. Program level is Basic; there is no prerequisite
requirement for this class, and no advance preparation required. Class begins at 8:15 a.m. and
ends at 4:00 p.m. (Continental breakfast is available beginning at 7:45 a.m.)
CPE RECOMMENDED CREDITS: 7.5
COKALA Tax Information Reporting Solutions, LLC is registered with the
National Association of State Boards of Accountancy (NASBA) as a
sponsor of continuing professional education on the National Registry of
CPE Sponsors. State boards of accountancy have final authority on the
acceptance of individual courses for CPE credit. Complaints regarding
registered sponsors may be addressed to the National Registry of CPE
Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417.
Web site: www.nasba.org.
AMERICAN PAYROLL ASSOCIATION
This course has been approved by APA for 6 Recertification Credit Hours.
Cancellation and refund policies
Cokala privacy policy
Refunds: Requests for refunds must be received in writing at least seven business days prior to
the first day of the program, and are subject to a $50 cancellation fee.
For more information regarding administrative policies such as complaint, refund or cancellation,
please contact our offices at 734.629.5155.
| COKALA Tax Information Reporting Solutions, LLC - telephone 734.629.5155 PO Box 2224, Ann Arbor MI 48105-2224 - fax 734.428.0702 |
