Filing Form 1040NR: Taxpayer Elections, Income and Deduction Computation, and Spouse/Dependent Treatment

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Wednesday, January 22, 2014

Recorded event now available

or call 1-800-926-7926
Course Materials

This course will provide tax preparers with a drill-down of Form 1040NR filing requirements, determining who should file, correctly reporting income and claiming refunds, identifying available deductions and limitations, listing dependents and spouses, and avoiding costly errors.


Tax advisors completing Form 1040NR for nonresident individuals working in the U.S. must understand the distinctions between U.S. residents, non-residents, dual-status or undocumented aliens to ensure accurate filing. Immigration laws affect the tax liability of tax filers who are not citizens but reside in the U.S.

Determining which taxpayers must file, and when estates and trusts are required to file Form 1040NR, is only the beginning. Preparers must select the proper taxpayer classification, and know when to claim the non-resident alien election.

Other complexities include dual status taxpayers, properly reporting income and claiming refunds, and navigating available deductions and limitations. Return preparers will benefit from a thorough briefing on effective approaches for filing Form 1040NR by our experienced panel.

Listen as our authoritative panel reviews the federal tax rules and regulations and offers guidance for tax professionals filing Form 1040NR for non-resident aliens living in the U.S.



  1. Defining a foreign investor
  2. Source-of-income rules
  3. Who files Form 1040NR
    1. Non-resident alien standard
    2. Dual-resident taxpayers
    3. Dual-status taxpayers
  4. Issues in completing Form 1040NR


The panel will review these and other key questions:

  • What are the key complexities and best practices for determining tax classification and status of a taxpayer?
  • What income items and deductions should always be considered?
  • What common mistakes can professionals anticipate and avoid when preparing Form 1040NR?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Gary W. Carter, PhD, MT, CPA
Gary W. Carter, PhD, MT, CPA

GW Carter

Mr. Carter has worked as a  licensed CPA for over 35 years. From 1985 to 2010 he was a tax faculty member of the...  |  Read More

Gedeon, Marc
Marc J. Gedeon, Esq., CPA, CA

Founder & President
Gedeon Law & CPA

Mr. Gedeon is a lawyer and certified public accountant who has nearly 15 years of combined experience advising clients...  |  Read More

Additional faculty
to be announced.

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