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ITL 2023: Form 5471: Who Must File?

April 28, 2023 | 12–1 p.m. PT

CPE: 1
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  • Member

    $49.00

  • Nonmember

    $59.00

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Overview

Are you required to file Form 5471? This session is an overview of the rules that determine whether you are required to file Form 5471 and for which category. We cover what it means to be a United States shareholder when a corporation is a controlled foreign corporation and how you compute how much stock you own in a foreign corporation. Finally, we review situations where you might have a filing requirement, but an exemption exists to excuse you from filing Form 5471. Each topic is covered in depth in one of the following three sessions.

  • Product Code

    1000001920

  • Credit Type
    CPE: 1
    CPE-Technical: 1
    IRS-TX: 1
    MCLE: 1
  • Intended Audience

    CPAs, tax preparers and advisors who what to stay current on the latest developments on international tax issues.

  • NASBA Field of Study

    Taxes

  • Level of Difficulty

    Overview

  • Prerequisites

    None

  • Advance Preparation

    None

Learning Objectives

Identify Form 5471 filing requirements

Determine whether an individual must file Form 5471

Major Subjects

  • Form 5471
  • Form 5471 filing requirements
  • Controlled foreign corporation
  • Form 5471 exemptions

Faculty

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Philip D.W. Hodgen
Philip D. W. Hodgen is the principal attorney for HodgenLaw PC, which specializes in the international tax arena. He earned his bachelor’s degree from Claremont McKenna College and his juris doctor degree from the School of Law at the University of California, Los Angeles. He went on to earn a master of laws in taxation from the University of San Diego School of Law. For six years as a youth, he lived in Rhodesia, South Africa and New Zealand. Admitted to the California Bar in 1982, Hodgen s...
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