BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month February 23, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

New 1% Remittance Tax: OBBBA Section 4475 Requirements

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$167.45
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Discount expires 1/20/26

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About the Course

Introduction

This webinar will review the new 1% remittance tax on outbound transfers. Our panel of astute foreign tax professionals will discuss this new fee, exemptions from the new requirement, and whether the remittance qualifies for a federal tax credit.

Description

The One Big Beautiful Act imposes a 1% excise tax on cross-border transfers. Beginning Jan. 1, 2026, sending cash, money orders, wire transfers, and similar payments from the U.S. to other countries requires collecting and remitting this excise tax.

There are exemptions on certain cross-border remittances, and new Section 4475, Imposition of Tax, has been added to the Internal Revenue Code. However, senders and payers are awaiting additional guidance to comply with the requirements for calculating, collecting, remitting, and deducting this new fee. 

Listen as our panel of international tax experts explains OBBBA's new 1% remittance tax on outbound transfers and offers compliance advice for tax professionals, expats, and multinational families. 

Presented By

Rebeccah Fontaine
Senior Manager
Eisner Advisory Group, LLC

 Ms. Fontaine is a Senior Manager in the firm's International Tax Services group. With nearly 15 years of experience, she brings a wealth of expertise in the field of International Taxation. Ms. Fontaine focuses on foreign trusts, foreign individuals, treaty analysis, expatriation and immigration planning. She is a highly skilled professional providing advanced US planning, consulting, controversy, and compliance services to international individuals and foreign trusts. Ms. Fontaine has extensive knowledge and experience in international taxation and has been honed through her previous role as a Senior Manager at a mid-sized accounting firm where she specialized in advanced planning and controversy work for large foreign trusts, foreign individuals, and foreign partnerships.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Monday, February 23, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. 1% Remittance tax: introduction

II. OBBBA's New Section 4775

III. Transactions subject to tax

IV. Calculating the tax

V. Remittances

VI. Exemptions

VII. Penalties for noncompliance

VIII. Claiming a tax credit

IX. Anticipated guidance

X. Best practices

The panel will cover these and other critical issues:

  • New IRC Section 4475, Imposition of Tax
  • Transactions that are exempt from the new 1% remittance tax
  • Availability of a tax credit for amounts remitted
  • Calculating and remitting the new excise tax

Learning Objectives

After completing this course, you will be able to:

  • Identify new requirements under IRC Section 4475
  • Determine how to calculate the new 1% remittance tax
  • Decide what transactions are exempt from the new excise tax
  • Ascertain whether a tax credit is available for remittances


  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI, Subpart F, and the related Section 250 deductions.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .