Practitioner’s Guide to the Sec. 965 Repatriation Tax

The U.S. tax regime for foreign corporations owned by U.S. persons has been completely redefined by the Tax Cuts and Jobs Act. To facilitate this change, Congress imposed a one-time tax on certain offshore earnings: the learning curve is steep, the IRS issued guidance just recently, and the timeline for our clients is very short. This course outlines the who, what, when, where, and, most importantly, how of computing and paying this tax.

The learning objectives for this webinar include:

• Recognize the new terminology and expanded definitions in §965
• Identify taxpayers who are subject to the §965 repatriation tax
• Apply IRS guidance to compute the §965 repatriation tax
• Prepare the election to pay the §965 tax over 8 years

Prerequisite: None
Advanced Preparation: None
Program Level: Intermediate
IRS Program Number for Self-Study On-Demand Webinar: NMVBP-T-00099-18-S
Delivery Method: Self-study/On-demand
Field of Study: Federal Tax Law (IRS)

Credit hours: 2 IRS

Price: $149 USD