THE 2025 PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2025 PASS.
This course examines situations that require the filing of Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), and the practical aspects of completing the form. The discussion will include the definitions of foreign branches, foreign disregarded entities, qualified business units (QBUs), potential penalties, and a comprehensive example showing how to prepare the various schedules on Form 8858.
Learning Objectives:
Identify when Form 8858 is required to be filed.
Compare and contrast a foreign branch and a foreign disregarded entity.
Describe what is a qualified business unit (QBU).
Summarize the reporting required for foreign-owned single-member limited liability companies (SMLLCs)
Education Information:
IRS Program Number: NMVBP-T-00304-25-O
Credit Hours: 2 CPE (NASBA); 2 CE (IRS)
Prerequisite: Introductory knowledge of international taxation principles
Advanced Preparation: None
Program Level: Intermediate
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Mary Beth Lougen, EA, USTCP Click here to learn more about this instructor.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
