International Tax Lunch: Choosing A Holding Structure For Investment In U.S. Real Estate By Nonresidents

Course Details


Friday, February 14, 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




Foreign investors can own U.S. real estate using a variety of holding structures. There is no simple and obviously "best" choice. This session compares taxation of rental income and capital gain, as well as estate and gift tax exposure for a foreign investor. With the 2017 tax law changes, corporations are now much more interesting than they used to be.


  • Description of the common ways a foreign person can invest in US real estate.
  • Income and estate tax implications of direct ownership and flow through structures.
  • Income and estate tax implications of corporate holding structures.
  • Privacy and logistical concerns of holding structures.


  • Identify the different types of structures a foreign person can use to invest in US real estate.
  • Identify how the US taxes rental income and capital gain.
  • Recognize non-tax concerns for choosing a holding structure.

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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