Mobile Edition

Americans Abroad: Foreign Retirement Accounts (4173009A)

Date:Thursday, February 8, 2018
Time:12:30PM - 1:30 PM
(Registration at 12:00PM)
Facility:Webcast or Webinar, Online
CPE Credit:1.0 Technical Business
Instructor: Haoshen Zhong
Vendor:California CPA Education Foundation
Course Level:Overview
Early Bird Price:$30.00 FICPA Members, $45.00 Non-Members


The default U.S. tax treatment of a foreign retirement account is likely to be a nonqualified plan, but this can cause unexpected income tax consequences for the unsuspecting taxpayer. In some cases, an income tax treaty election can solve the problem and cause the foreign retirement account to be treated like a domestic tax-deferred qualified pension plan.

Analyze a foreign retirement account to determine the appropriate U.S. tax treatment; learn how to comply with the reporting requirements; and identify when a treaty provides tax benefits for the plan and how to claim the treaty election on Form 8833.

  • Determine when foreign retirement accounts are tax-deferred or taxable accounts.
  • Identify when and how to make income tax treaty elections for foreign retirement accounts.
  • Recognize the correct taxation of and reporting for foreign retirement accounts.

Major Topics:
  • Foreign retirement plans
  • Income tax treaties
  • Form 3520, Form 3520-A and Form 8938

Who Should Attend:

Tax practitioners advising U.S. taxpayers on foreign tax issues or preparing income tax returns for Americans abroad.


Advanced Preparation:


If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.