International Tax Lunch: Expatriation?"The Tax Consequences Of Relinquishing U.S. Citizenship Or Green Card Status

Course Details


Friday, January 10, 2020

10:00am – 11:00am
(Registration: 9:30am)

Field of Study


Course Number


CPE Credit

1 hour CPE credit

Level of Knowledge



CalCPA Education Foundation




U.S. citizens and green card holders are taxable on worldwide income. Terminating citizenship or resident status means Uncle Sam can no longer collect tax from them. Predictably, there are tax hurdles to surmount before being free of the U.S. tax system. Receive an introduction to the exit tax rules: who is caught by them? What are the paperwork requirements? Who must pay tax for the privilege of exiting the U.S. tax system?


  • Who is a 'covered expatriate?'
  • Pre-expatriation planning to eliminate covered expatriate status.
  • Taxation of inheritances or gifts received from covered expatriates.
  • Form 8854 preparation.
  • Dual status income tax returns for the expatriation year.


  • Identify people who can terminate U.S. citizenship or resident status without triggering the exit tax rules.
  • For those who are affected by the exit tax rules, determine whether they must pay income tax when they expatriate.
  • Identify the expatriation process for terminating citizenship or green card status.
  • Know the pre-expatriation planning possibilities that can reduce or eliminate tax liability.  

Designed For

Lawyers and CPAs.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $50.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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