Nonresident Spouses: Tax Considerations for U.S. Citizens
Filing Status, Foreign Earned Income Exclusion, QDOTs, Gifting Strategies
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This webinar will review the tax choices that must be made by U.S. residents married to nonresidents. Our panel of foreign tax specialists will detail the critical income tax, gift tax, and estate tax concerns of these couples and offer recommendations to mitigate the overall tax burden of these taxes.
Outline
- U.S. citizens with a nonresident spouse: overview
- Income tax considerations
- Married filing jointly
- Married filing separately
- Tax benefits
- Foreign earned income exclusion
- Foreign tax credits
- Trust and estate considerations
- Gifting
- Estate tax
- Qualified domestic trust (QDOT)
- Tax strategies
Benefits
The panel will cover these and other critical issues:
- When married filing separately should be considered for U.S. citizens with foreign spoues
- How a QDOT can be used in estate planning to preserve the marital deduction for a nonresident spouse
- Tax strategies to circumvent the lower estate tax exemption for U.S. taxpayers married to nonresident aliens
- Using the foreign earned income exclusion to lower U.S. income taxation
Faculty
Rebeccah Fontaine
Senior Manager
Eisner Advisory Group
Ms. Fontaine is a Senior Manager in the firm's International Tax Services group. With nearly 15 years of... | Read More
Ms. Fontaine is a Senior Manager in the firm's International Tax Services group. With nearly 15 years of experience, she brings a wealth of expertise in the field of International Taxation. Ms. Fontaine focuses on foreign trusts, foreign individuals, treaty analysis, expatriation and immigration planning. She is a highly skilled professional providing advanced US planning, consulting, controversy, and compliance services to international individuals and foreign trusts. Ms. Fontaine has extensive knowledge and experience in international taxation and has been honed through her previous role as a Senior Manager at a mid-sized accounting firm where she specialized in advanced planning and controversy work for large foreign trusts, foreign individuals, and foreign partnerships.
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Christine Sielicki, EA
Senior Manager, Global Mobility Tax
Plante Moran
Ms. Sielicki is a manager within the Global Mobility team. She has over 15 years of experience in personal taxation and... | Read More
Ms. Sielicki is a manager within the Global Mobility team. She has over 15 years of experience in personal taxation and has spent the last 10 years specializing in Global Mobility. Ms. Sielicki assists clients during the entire life cycle of a foreign assignment. She deals with employer and employee compliance in relation to both inbound and outbound international employment. Ms. Sielicki has significant experience managing tax return programs, international payrolls, analysis of overseas benefits, advising on residence and domicile matters and providing consulting advice, both pre– and post- assignment.
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