International Tax Lunch: Dual Status Returns: What They Are, How They Work, How to Prepare Them Webcast | 4173346A


Date :
October 20, 2017 12:00 PM - 1:00 PM
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Webcast Event
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CPE Credits :
CPE 1.00, MCLE 1.00, IRS-TX 1.00, CTEC-TX 1.00
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When someone becomes a U.S. person for tax purposes mid-year or ceases to be a U.S. person for tax purposes mid-year, they may be eligible to file a dual-status return. A dual-status return reports income for part of the year as a resident and part of the year as a nonresident. Learn how to identify the transition date; how income, exemptions, deductions and credits work on dual-status returns; how the foreign earned income exclusion can be applied; and how to prepare a dual-status return.

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Materials are provided as an ebook for this course.


  • Determine the alternate start or end date of a taxpayer's US residence in a dual-status tax year.
  • Recognize the different methods of reporting income under the resident and nonresident periods.
  • Recognize what exemptions, deductions and credits apply to each portion of the tax year.
  • Apply the foreign earned income correctly for a dual-status tax year.
  • Calculate income and tax on a dual-status tax return.

Major Subjects:

  • Dual-status tax year
  • Alternate US residence start date and end date
  • Green card test
  • Substantial presence test
  • Foreign earned income exclusion
  • Nonresident income reporting

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Designed For:

CPAs and attorneys.


Debra Rudd, CPA

Debra Rudd is a CPA at HodgenLaw PC, a boutique international tax law firm in Pasadena. She has a bachelor’s degree in philosophy from Columbia University and is pursuing a master’s degree in taxation at Golden Gate University.

In addition to managing the firm’s day-to-day operations, she prepares complex tax returns for high net worth individuals and various entities. Focus areas include passive foreign investment companies, controlled foreign corporations, foreign trusts, and foreign investment in U.S. real estate. Russ frequently writes and speaks on various crossborder tax topics for HodgenLaw and CalCPA.

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