2018 TCJA vs. 2017 Tax Code: Case Study Comparisons, by Jean Mammen, EA
How do Maria De Lima (Case Study I) and Carlos W. Masaryk (Case Study II) Fare? The case studies are found both on my website http://www.1040nror1040.com and in my book, “1040NR? or 1040? U.S....
View ArticleHow to Prepare 2018 Form 1040NR and Treaty Income Exclusion on Form 1040, by...
Filing readiness for 2018 returns: the resources available to you are the form instructions (in draft form as of today), the 7th Classic edition of “1040NR? or 1040? U.S. Income Tax Returns for Visa...
View ArticleDiversity Immigrant Visa (Green Card) Holders and U.S. Taxes, by Jean Mammen, EA
Winners of the U.S. diversity immigrant visa lottery may welcome more information about the U.S. tax system. They may not have considered tax implications when deciding if or when to accept the visa...
View ArticleInternational Topics in IRS Webinars, by Jean Mammen, EA
A wide variety of free, 2 CE live webinars are offered by the IRS stakeholder liaison service – usually on Thursdays, often at 2 PM ET. On busy days, there may also be one offered at another time....
View ArticleIRS Webinars for Tax Practitioners – 2020, by Jean Mammen, EA
Paid Preparer Due Diligence, January 16, 2020. Foreign Tax Credit, January 30, 2020 (rescheduled from late 2019) The IRS stakeholders liaison office has announced its first two free webinars for CE...
View Article2019 Versions of Case Studies (Sample Returns) by Jean Mammen, EA
Now available on website http://www.1040nror1040.com are the three case studies, on the 2019 forms. On the website, click on the tab labelled Sample Returns. 2017 forms: The upper entries bring up the...
View ArticleSubstantial Presence Test, Treaty Income Exclusion and Covid-19
IRS has issued a revenue procedure that allows the use of the medical condition exception on Form 8843 to except 60 consecutive days spent in the U.S. from counting towards presence in the U.S....
View ArticleForeign Earned Income Exclusion and Covid-19
Covid-19 has caused a global health emergency and is an ‘adverse condition’ meriting relief for individuals that reasonably expected to become a “qualified individual” for purposes of claiming the...
View ArticleForm 1040-NR to be Modelled on Form 1040 for 2020 Taxes, by Jean Mammen, EA
DraftForms of 2020 1040-NR and Form 1040 were released August 19, 2020, by the IRS. Each is a two-page form, to which a variety of Schedules and Forms may be attached. Neither has an EZ form. Both Form...
View ArticleSample Returns on 2020 forms posted on website, by Jean Mammen, EA
The 2020 tax forms version of the three sample returns are now posted on the Sample Returns tab of www.1040nror1040.com.The explanations are fuller, to cover 2020 issues.See also earlier blogposts on...
View Article
