Pathways

Who it’s for

Accountants, corporate-service providers and advisers whose clients are non-U.S. founders forming U.S. LLCs, typically for e-commerce, SaaS or consulting businesses.

Outcomes

• Choose and explain entity classification options for foreign owners
• Obtain an EIN for a foreign-owned entity, including when the owner has no SSN or ITIN
• Run an LLC formation from state filing to registered agent setup
• Prepare Form 5472 with a pro forma Form 1120 for a foreign-owned single-member LLC
• Recognise the deadlines and penalty risks that apply to foreign-owned entities

Who it’s for

Tax professionals anywhere in the world aiming for the Enrolled Agent credential, which lets them represent taxpayers before the IRS. U.S. citizenship and residency are not required.

Outcomes

• Explain how the Enrolled Agent credential and the three-part Special Enrollment Examination work
• Prepare for SEE Part 1 (Individuals) topics
• Apply Circular 230 standards for practitioners
• Handle residency questions and expat returns that appear on the exam and in practice

Who it’s for

Tax professionals serving U.S. citizens and green-card holders living abroad, including those considering giving up U.S. citizenship or long-term residency.

Outcomes

• Determine residency status and choose between Form 1040 and 1040-NR
• Identify FBAR (FinCEN 114) and Form 8938 reporting obligations
• Explain the expatriation process and what Form 8854 requires
• Apply the covered expatriate tests and explain their consequences
• Spot the compliance gaps that must be fixed before someone expatriates

Who it’s for

Tax and accounting professionals, bookkeepers and client-service staff outside the U.S. whose clients need an ITIN to file, claim treaty benefits or get paid by U.S. platforms.

Outcomes

• Explain who needs an ITIN and when, and when an SSN or EIN applies instead
• Prepare a complete Form W-7 with the right supporting documents for each client type
• Spot the errors that get W-7 applications rejected or delayed
• Understand how Certifying Acceptance Agents verify identity and documents
• Apply Circular 230 standards when handling client tax matters

Who it’s for

Professionals advising freelancers, creators, companies and funds outside the U.S. that receive U.S.-source payments and must complete W-8 forms or answer FATCA status questions.

Outcomes

• Choose the right W-8 form for individuals and entities
• Complete W-8BEN and W-8BEN-E, including treaty benefit claims
• Explain the U.S. default 30% withholding and how treaties can reduce it
• Classify an entity's FATCA (Chapter 4) status
• Recognise documentation errors that lead to over-withholding