U.S. Reporting and Tax Obligations of Visa Holders is brought to you by Lorman
Gain an understanding of when a visa holder is subject to U.
S. taxation. Learn when a person is required to file a U.S. income tax return as a U.S. income tax resident reporting worldwide income and information returns reporting worldwide assets. You will also learn what exceptions exist to avoid classification as a U.S. resident and how to escape worldwide income and transfer taxation when otherwise qualifying as a U.S. resident.