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.
Who should attend:
CPAs, EAs, tax professionals and anyone that is interested in how the IRS handles International Individual Taxation
2 IRS CE hours
2 CPA CPE Credits
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Taxes
Location: Virtual
Delivery Method: Group Internet Based
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.
Next Webinar:
6/17/2026
1:00 PM Eastern
Boon Tax Educators is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. (Sponsor ID: 170897) State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org
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