Filing Requirements for U.S. Residents and U.S. Citizens Living Abroad

Lecture Content

Learn how filing requirements are impacted by filing status, age, dependency and a variety of other factors. This lecture 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.

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

Terms of Use or 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 shall have twelve months from date of enrollment in any continuing education course, to successfully complete the course and receive their Certificate of Completion.