How the IRS Analyzes International Individuals: Residency, Sourcing, and Income Exclusions

How the IRS Analyzes International Individuals: Residency, Sourcing, and Income Exclusions Learn more at https://www.meckbar.org/?pg=MCBCalendar&evAction=showDetail&eid=350888 Description: This program has been submitted for 2.0 General credit hours in North Carolina and South Carolina (webinar credit). This CLE is hosted by the MBA Tax Section. Section members can register for a discounted rate of $60. Program Overview This course provides a practical foundation for understanding how the United States taxes individuals with cross border income. Participants will learn how to determine whether a taxpayer is treated as a US person or a nonresident alien, how income is sourced between the US and foreign countries, and how those sourcing rules affect what income is subject to US tax. The course also introduces the foreign earned income exclusion and walks through how to determine a taxpayer’s foreign tax home, abode, and qualifying foreign earned income. By the end of the course, practitioners will have a clear framework for analyzing international individual tax situations, giving them the confidence to spot potential issues early and advise clients correctly. By the end of this course you will be able to: •    Determine whether a taxpayer is a U.S. person or nonresident alien •    Apply sourcing rules to common income items •    Understand when foreign earned income may qualify for exclusion •    Recognize common audit and compliance risk areas   Speaker Sarah Wilkinson, CPA, Wilkinson Accounting Solutions, LLC Bio | LinkedIn The views and opinions of MBA CLEs are not necessarily those of the Mecklenburg Bar Association/26th Judicial District Bar. Schedule: Wednesday, September 23, 2026 Location: Zoom