International Tax Lunch: Dual Status Returns?"What They Are, How They Work, How to Prepare Them

Course Details


Friday, March 13, 2020

9:00am – 10:00am
(Registration: 8:30am)

Field of Study


Course Number


CPE Credit

1 hour CPE credit

Level of Knowledge



CalCPA Education Foundation




When someone becomes a U.S. person for tax purposes mid-year or ceases to be a U.S. person for tax purposes mid-year, they may be eligible to file a dual-status return. A dual-status return reports income for part of the year as a resident and part of the year as a nonresident. Learn how to identify the transition date; how income, exemptions, deductions and credits work on dual-status returns; how the foreign earned income exclusion can be applied; and how to prepare a dual-status return.


  • Dual-status tax year
  • Alternate US residence start date and end date
  • Green card test
  • Substantial presence test
  • Foreign earned income exclusion
  • Nonresident income reporting 


  • Determine the alternate start or end date of a taxpayer's US residence in a dual-status tax year.
  • Recognize the different methods of reporting income under the resident and nonresident periods.
  • Recognize what exemptions, deductions and credits apply to each portion of the tax year.
  • Apply the foreign earned income correctly for a dual-status tax year.
  • Calculate income and tax on a dual-status tax return.

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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