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International Tax Lunch: Foreign Owners of Domestic Corporations and Preparing Form 5472 (4173343A)

 
Date:Friday, January 12, 2018
Time:3:00 PM - 4:00 PM
(Registration at 2:30 PM)
Facility:Webcast or Webinar, Online
CPE Credit:1.0 Technical Business
Instructor: Debra Rudd
Vendor:California CPA Education Foundation
Course Level:Overview
Early Bird Price:$30.00 FICPA Members, $45.00 Non-Members

Description:

Foreign owners of domestic corporations and foreign corporations engaged in a U.S. trade or business may have to file Form 5472. Complex attribution rules mean that identifying the reporting requirements can be a difficult task. Learn how to identify when a Form 5472 is required, what types of attribution rules may apply and some of the major issues that need to be reported on Form 5472.



Objectives:
  • Identify the Form 5472 filing requirements.
  • Recognize what attribution rules apply and common situations in which Form 5472 is required because of attribution rules.
  • Apply attribution rule concepts to prepare Form 5472.
  • Recognize when a foreign corporation is engaged in a U.S. trade or business.


Major Topics:
  • Form 5472
  • Attribution rules
  • Engaged in a U.S. trade or business
  • US owner of foreign corporation


Who Should Attend:

CPAs and attorneys.



Prerequisite:
None.

Advanced Preparation:
None.

Session/Options

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.