Tax Consequences of Working Remotely Abroad | CPE Course

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Course Details

Course Information

smart_display Format
Live Online with Live Q&A
signal_cellular_alt Difficulty Level
Intermediate
work Practice Area
Tax Preparer

Date & Time

event Date
Friday, December 5, 2025
schedule Time
1:00 p.m. ET./10:00 a.m. PT
timer Program Length
110 minutes

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).

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CPE

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This webinar will address the tax consequences of employees working overseas remotely. The panelist will outline work status and VISA considerations, address data security concerns, and recommend employer policies that all businesses should have in place. The panelist will point out proactive considerations, including how specific countries and U.S. income tax treaties define tax home and permanent establishment and how employee vs. contractor status affects filing and tax obligations for the employer and employee.

Faculty

Christine Sielicki

Senior Manager, Global Mobility Tax

Plante Moran

Ms. Sielicki is a manager within the Global Mobility team. She has over 15 years of experience in personal taxation and has spent the last 10 years specializing in Global Mobility. Ms. Sielicki assists clients during the entire life cycle of a foreign assignment. She deals with employer and employee compliance in relation to both inbound and outbound international employment. Ms. Sielicki has significant experience managing tax return programs, international payrolls, analysis of overseas benefits, advising on residence and domicile matters and providing consulting advice, both pre– and post- assignment.

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Description

Working remotely abroad is fast becoming a topic that all companies must address. Advances in technology offer practical ways employees can be productive without being in the office. Employees are insisting on greater flexibility and combining work with extended vacations, becoming digital nomads. Wikipedia defines digital nomads as "people who live in a nomadic way while working remotely using technology and the internet. Some digital nomads are perpetual travelers, while others are only nomadic for a short period of time."

Working abroad for short-term or lengthy stays creates a number of issues for both the employer and employee that are best addressed upfront. Employees may be subject to tax withholding, and employers could be obligated to withhold taxes in other countries. Having a physical establishment (PE) triggers withholding requirements in many countries.

Often overlooked, employers with a PE could be subject to VAT or GST taxes in the host country. Employees and employers must consider the appropriate type of VISA and the stipulations under each. Employees must realize that their U.S. filing obligations continue and often expand with extended stays abroad. Employers need policies that include limits on employee practices, time spent in particular countries, and countries that are off-limits.

Individual taxpayers and businesses can reap the benefits of employees being able to work remotely abroad. To do so, both must understand the legal, filing, and treaty issues of both the U.S. and the host country.

Listen as Christine Sielicki, EA, Tax Manager at Plante Moran, explains tax considerations for businesses and individuals working remotely abroad.

Outline

I. Work status and VISAs

II. Permanent residence

III. Employee vs. contractor status

IV. Nonresident withholding

V. Social Security

VI. Additional business considerations

A. Transfer pricing

B. Policies

C. Data security

VII. Additional individual considerations

VIII. U.S. reporting requirements

IX. Form 1040 or 1040NR

X. Exclusions and credits

A. FBAR and other filing requirements

B. Retirement plans

Benefits

The panelist will cover these and other key issues:

Determining employee vs. contractor status in specific countries and its impact on taxation
Caveats of certain VISA types
Data security considerations when working abroad
How a PE affects taxation in other countries

NASBA Details

Learning Objectives

After completing this course, you will be able to:

Determine employee vs. contractor status
Identify when permanent residence is established
Recognize the impact of taxpayers working remotely
Discern what constitutes a permanent establishment
Ascertain various withholding requirements
Comply with various U.S. reporting requirements

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.

Strafford Publications, 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.