International Tax Lunch: Making the Treaty Election for Nonresident Status: When and How to Do It Webcast | 4173341A

Date :
March 9, 2018 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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Income tax treaties allow some taxpayers (if they meet the requirements) to convert themselves from resident alien status to nonresident alien status for income tax purposes. Learn about these treaty provisions called "tie-breaker rules" and find out who can use them. Identify how do the treaties work and how do you prepare Form 8833 to claim nonresident status.

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Materials are provided as an ebook for this course.


  • Be able to identify the tie-breaker rules in an income tax treaty and determine the taxpayer's U.S. resident or nonresident status using those rules.
  • Identify taxpayers who are eligible for using the tie-breaker rules.
  • Prepare a treaty election claim (Form 8833) and know how to file it.
  • Determine what income is taxable in the United States and what tax compliance is required for a person making a treaty election to be a nonresident alien for income tax purposes.

Major Subjects:

  • Line-by-line review and completion of a sample Form 8833.
  • How income tax treaties override the Internal Revenue Code.
  • How compliance and reporting requirements are affected by a treaty election.

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Misc. Information:

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Designed For:

CPAs and attorneys.


Philip D.W. Hodgen, Esq, Esq.

Philip D. W. Hodgen is the principal attorney for HodgenLaw PC, which specializes in the international tax arena. He earned his bachelor’s degree from Claremont McKenna College and his juris doctor degree from the School of Law at the University of California, Los Angeles. He went on to earn a master of laws in taxation from the University of San Diego School of Law. For six years as a youth, he lived in Rhodesia, South Africa and New Zealand.

Admitted to the California Bar in 1982, Hodgen spent nine years in law firms and with a large U.S. bank before starting his own firm in 1991. He is a past chair of the International Tax Committee of the State Bar of California’s Tax Section, and was a member of the Executive Committee of the State Bar of California’s Tax Section from 2004-07. He is on the Organizing Committee for CalCPA’s International Tax Conference and its annual Tax Update and Planning Conference. Hodgen frequently speaks on a variety of international tax, trust and estate topics to attorneys, accountants, bankers, and real estate professionals.

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