This course covers the full range of tax issues associated with expatriation from the United States, with special emphasis on Section 2801 regulations finalized in January 2025. This program explores the tax ramifications of expatriation, which potentially impact both the expatriating individual and their future beneficiaries.

The first topic of discussion will be background rules and strategic alternatives for citizens to at least mitigate overarching American tax applications like Puerto Rican tax residency. Next will be an introduction to the “covered expatriates” to whom special tax rules apply, and we will continue by exploring the details and application of those tax rules. The program also covers the Section 2801 ramifications for future beneficiaries of the expatriate as well as special rules that can apply after ties to the United States have ceased.

Learning Objectives:

• Evaluate the tax ramifications of expatriation, which may impact the expatriating individual and their future beneficiaries


• Identify the criteria for "covered expatriates" to whom special tax rules apply, including the details and application of those tax rules


• Describe ramifications for future beneficiaries of the expatriate along with special rules that can apply to the covered expatriate after United States ties have ceased

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222