International individual tax analysis begins with three questions: Who is the taxpayer for U.S. tax purposes, where is the income sourced, and does any exclusion apply? This two-hour self-study IRS continuing-education course teaches practitioners how to distinguish U.S. persons, resident aliens, and nonresident aliens; apply sourcing rules to common income items; and evaluate the foreign earned income exclusion using the foreign-tax-home, abode, bona fide residence, and physical presence requirements.

Taught by Sarah Wilkinson, CPA, a former IRS international individual compliance specialist with 15 years of agency experience involving foreign reporting, treaty provisions, foreign earned income, and IRS examinations. 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.