May 11, 2018

Webinar

1 CPE

Webinar (CA): International Tax Lunch: Withholding on Foreign Members of LLCs and Partnerships

May 11, 2018
Webinar
1 CPE

Webinar (CA): International Tax Lunch: Withholding on Foreign Members of LLCs and Partnerships

  • Instructor

    Haoshen
    Zhong

When a foreign person owns a US partnership interest or US LLC membership interest, the partnership or LLC has withholding and information reporting responsibilities. Learn what the withholding and reporting responsibilities are.

Learning Objectives

  • Understand the tax classification of the partnership and LLC
  • Learn withholding on FDAP income
  • Learn withholding rules on effectively connected income allocable to foreign partners
  • Understand the timelines for payment and information filing

Major Topics

  • Section 1441 and section 1446 withholding coordination
  • Effectively connected gross income and effectively connected taxable income
  • Form 1042 and Form 1042-S
  • Form 8804, Form 8805, Form 8813
  • Filing and payment timeline

CPE Credits Available

1 CPE
1
Taxes

Things to Know About This Course

Course Level

  • Overview

Prerequisites

None.

Advanced Preparation

TBD.

Provider

California CPA Education Foundation

This event has ended.