Reporting and Withholding on Payments to Foreign Persons - A Broader Perspective

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Important information regarding CPE credit: The IRS Office of Professional Responsibility accepts this seminar for one (1) Continuing Professional Education (CPE) credit for enrolled agents. If you are not an enrolled agent, please consult with your respective state licensing agency regarding acceptability of this credit.

NTFO is not a sponsor for online/self-study seminars as defined by the National Association of State Boards of Accountancy.

Disclaimer: This seminar was filmed in Orlando, Florida, on August 4, 2009, and the information was correct at the time of recording

The Large and Mid-Size Business Division (LMSB) delivered this seminar at the Orlando Nationwide Tax Forum in August 2009.

With the economic slowdown and lower interest rates in the U.S., foreign persons and U.S. corporations are frequently entering into transactions involving the buying and selling of U.S. real property interests. This LMSB seminar presents information on how tax withholding and reporting laws affect these transactions. This presentation also includes information on the concept of U.S. real property holding corporations, the special withholding requirements for domestic and foreign partnerships with foreign partners and how to handle payments of fixed, determinable, annual, and periodic income to foreign persons.

If you would like to earn credit for a forum, you must have an account with IRS Tax Forums Online and purchase the course for $45.

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Price: $45.00
  • If you would like to earn credit for a forum, you must have an account with IRS Tax Forums Online and purchase the course. Please login or register.