How the IRS Analyzes
International Individuals:
Residency, Sourcing, and Income Exclusions
This course provides a practical foundation for understanding how the United States taxes individuals with cross border income. Participants will learn how to determine whether a taxpayer is treated as a US person or a nonresident alien, how income is sourced between the US and foreign countries, and how those sourcing rules affect what income is subject to US tax. The course also introduces the foreign earned income exclusion and walks through how to determine a taxpayer’s foreign tax home, abode, and qualifying foreign earned income. By the end of the course, practitioners will have a clear framework for analyzing international individual tax situations, giving them the confidence to spot potential issues early and advise clients correctly.
By the end of this course you will be able to:
vDetermine whether a taxpayer is a U.S. person or nonresident alien
vApply sourcing rules to common income items
vUnderstand when foreign earned income may qualify for exclusion
vRecognize common audit and compliance risk areas
Who should attend:
CPAs, EAs, tax professionals and anyone that is interested in how the IRS handles International Individual Taxation
2 IRS CE hours
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Taxes
Location: Virtual
Delivery Method: Self-Study
Your Instructor
Sarah Wilkinson
Tax Consultant
Sarah Wilkinson, CPA is the founder of Wilkinson Accounting Solutions, LLC, where she provides practical, personalized tax and accounting services to individuals and small businesses. An Ohio native, Sarah began her career in local public accounting before working at Grant Thornton, serving mid-sized and large companies as well as high-net-worth individuals on tax compliance, planning, and IRS exam support.
She later spent 15 years with the Internal Revenue Service, specializing in international individual compliance, with a focus on foreign reporting, tax treaty provisions, and foreign earned income issues. Today, Sarah combines her public accounting and IRS experience to help clients navigate complex tax matters with clarity, professionalism, and a down-to-earth approach. She is based in Mansfield, Ohio.
All Self Study Courses must be completed by 12/31/2026 to receive IRS CE Credit
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