Course Description:
This IRS-approved course provides tax professionals with a comprehensive overview of international tax fundamentals, including U.S. sourcing rules, required foreign disclosure forms, and global compliance trends. Led by international tax expert Crystal Stranger, JD, EA, this course is designed to help you navigate complex cross-border tax issues with clarity and confidence. You’ll gain practical insights into foreign income classification, form filing triggers, and recent enforcement priorities that affect both individuals and multinational entities. Ideal for Enrolled Agents, CPAs, and other practitioners working with international clients, this course will help you stay compliant and minimize risks in today’s evolving tax landscape.
Learning Objectives:
By the end of this session, participants will be able to:
- Explain the U.S. sourcing rules for income and how they interact with foreign tax systems.
- Identify key IRS forms for international reporting, including Forms 5471, 8865, 8858, 8938, FBAR, and others.
- Distinguish between U.S.-sourced and foreign-sourced income for services, investments, and asset sales.
- Apply treaty-based positions and understand when to file Form 8833 for tax treaty claims.
- Recognize mismatch risks between U.S. and foreign tax systems and how to address them using foreign tax credits and re-sourcing rules.
- Evaluate filing requirements for foreign corporations, partnerships, disregarded entities, and trusts..
This course counts for 2 Hours of Federal Tax Law for IRS Continuing Education.
About The Presenter:
Crystal Stranger holds a Juris Doctor of Law degree, is an Enrolled Agent (EA), EOS Integrator, and professional Senior Tax Director and CEO of OpticTax.com. With over 20 years of finance, accounting, and leadership experience, she enjoys helping startups stay focused on the big picture objective while maintaining an eye on the details and performing realistic risk assessments. She is a frequent webinar presenter and speaker for professional organizations and a resource for publications ranging from the New York Times to Money Magazine.
