| Pathway | Business Formation for Non-Residents | Enrolled Agent Track | Expatriation Specialist | ITIN Specialist | W-8 & Cross-Border Withholding |
|---|
| Tagline | Set up and keep compliant the U.S. companies foreign founders own. | Start your route to the IRS Enrolled Agent credential. | Guide U.S. expats through their filings, and through renunciation. | Help non-residents get the U.S. tax ID they need. | Get foreign payees documented correctly for U.S. withholding. |
|---|
| 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. | 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. | Tax professionals serving U.S. citizens and green-card holders living abroad, including those considering giving up U.S. citizenship or long-term residency. | 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. | 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 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 | 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 | 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 | 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 | 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 |
|---|
| Required total | $1,600.00 | $1,400.00 | $1,750.00 | $1,400.00 | $1,200.00 |
|---|
| Optional total | $300.00 | — | $350.00 | $300.00 | $120.00 |
|---|
| Required hours | 20 hours | 26 hours | 20.5 hours | 19.5 hours | 16.5 hours |
|---|
| Items | 3 courses · 2 classes | 3 courses · 1 class | 3 courses · 2 classes | 3 courses · 3 classes | 2 courses · 2 classes |
|---|
| Credential | XCAPE Certificate in U.S. Business Formation for Non-Residents | XCAPE EA Part 1 Preparation Certificate | XCAPE Certificate in U.S. Expatriate Tax & Expatriation | XCAPE Certificate in ITIN Practice | XCAPE Certificate in Cross-Border Withholding |
|---|