Summer NRA Training Session
August 5 - 8, 2008
Hilton Boston/Dedham
Dedham, Massachusetts
Table of Contents:
Introduction
This training session addresses the often confusing and complex U.S. tax
residency rules and the underlying immigration categories on which they are
based. Prior to the main program, an optional afternoon session is offered
on Tuesday for those who are new to the International Tax Navigator® or
would like a refresher course.
The seminar provides:
- Hands-on training on an easy-to-use, PC-based software solution that
puts the expertise to comply with these complex rules into the hands of
those responsible for NRA tax compliance.
- Each registrant will have the use of a personal computer for all hands-on
sessions.
- Continuing education accreditation.
- Free copy of the following Tax Guides from Windstar
Publishing to be used as course textbooks as well as "A
Guide To Selected U.S. Travel / Identity Documents For Law Enforcement
Officers" prepared by the U.S. INS:
- A Guide for Filing IRS Forms 1042 and 1042-S (list price
- $125.00)
- Tax Treaty Benefits for Foreign Nationals Performing U.S. Services (list price - $189.00)
Our Objectives
- To identify what immigration categories and their related documents authorize
payments to foreign nationals and how foreign nationals’ current
and past immigration categories and U.S. days of presence determine U.S.
tax residency.
- To apply federal tax rules for determining the character and source of
income and determine appropriated tax withholding and reporting documents
based on U.S. tax residency of the income recipient and type of payment.
- To determine the conditions that must be met by foreign nationals claiming
exemptions from tax under income tax treaty provisions and the withholding
documents required for exemption based on the payment.
- To apply the International Tax Navigator® functionality
to:
1) collect relevant immigration status and U.S. presence data
2) determine residency status
3) determine availability of treaty benefits on a case-by-case basis
4) complete required withholding documents for signature by income recipients
5) complete IRS reporting documents
Who Should Attend?
Tax managers and NRA tax administrators, controllers, directors, managers,
and administrators responsible for international student programs, financial
aid, payroll and accounts payable, and all others who need information on
tax compliance and tax treaty exemptions for income payments to foreign persons
and foreign entities.
Tuesday afternoon, August
5, 2008
| 9:30 – 10:30 |
Registration |
| 10:30 – 12:00 |
Immigration Documentation |
| Presenter: |
Terri Crowl |
| |
- Recognizing and Interpreting Immigration Documentation
- Who Gets What and Why?
- Key Features of Documents
- Coordinating Immigration and Other Documentation
- Importance of Maintaining Records of Immigration and Other Documents
|
| 12:00 - 1:00 |
Lunch provided by Windstar |
| 1:00 - 2:30 |
Overview and Getting Started with Tax Navigator |
| Presenter: |
Scott Annis & Paula Singer |
| |
- Why are we here?
- Rules & regulations
- Tax Residency, what is it?
- Treaty Benefits 101
- IRS forms
|
| 2:30 - 2:50 |
Break provided by Windstar |
| 2:50 - 4:00 |
Tax Navigator Basics and Case Studies |
| Presenters: |
Scott Annis & Terri Crowl |
| |
- Quick overview of entire Tax Navigator System before going into
specific functions
- Adding an Individual’s Record
- Using Your Sample Database
- Changing an Individual’s Data
- Deleting an Individual’s Record or Data
- Navigating Through the Basic Screens
- Understanding Reports
|
| 4:00 - 4:15 |
Break provided by Windstar |
| 4:15 - 5:00 |
Tax Navigator Basics and Case Studies (Continued) |
| |
- How to Enter and Change Immigration Information
- Immigration Status and “Primary Purpose”
- Performing the Substantial Presence Test
- Understanding the Logs
- Where Did My Forms Go?
- Entering Income Information
- Types of Income
- Scholarships
- Employment Compensation
- The Treaty Analysis and Reports
- Reading the Logs
|
Wednesday, August 6, 2008
| 7:30 - 8:30 |
Continental Breakfast provided by Windstar |
| 8:30 - 10:00 |
Immigration Basics for Payroll Professionals |
| Presenter: |
Linda Dodd-Major |
| |
- Definitions and Concepts
- Common Points of Confusion
- Understanding the Process
- Alien Visitors
- The Many Faces of J-1
- Work Authorization
- Aliens and TINs
- The “no-match” Issue
- Prohibited payments
|
| 10:00 - 10:20 |
Break provided by Windstar |
| 10:20 - 12:00 |
How Options and Settings Affect Results |
| Presenter: |
Gary Singer |
| |
- Setting Up Your Institution
- Setting Your Defaults
- SPT
- Treaty
- Forms
- Sending Data to Windstar
|
| 12:00 - 1:00 |
Lunch provided by Windstar |
| 1:00 - 2:30 |
Scholarships, Fellowships and Employment Income |
| Presenter: |
Paula Singer |
| |
- Scholarships, Fellowships, and Stipends
- Qualified (Nontaxable)
- Candidate for a Degree Defined
- Nonqualified (Taxable)
- Travel Grants
- Withholding - Tax Rates and Exceptions
- Withholding Allowances (Deductions)
- Forms and TIN Issues
- Form 1042-S Reporting
- Employment Income
- Form I-9 Information
- NRA Withholding Rules
- NRA Form W-4
- NRA FICA Exception
- Student FICA Exception
- SSN Issues
- Form W-2 vs. Form 1042-S
|
| 2:30 - 2:50 |
Break provided by Windstar |
| 2:50 - 4:00 |
Identify the Payee |
| Presenter: |
Gary Singer & Paula Singer |
| |
- NRA or RA?
- Green Card Test
- Substantial Presence Test
- Days That Do Not Count
- Rules for “Exempt Individuals”
- Residency Start and End Dates
- Residency Elections
|
| 4:00 - 4:15 |
Break provided by Windstar |
| 4:15 - 5:00 |
Hands-On: Determining Tax Residency |
| Presenter: |
Gary Singer |
| |
- Entering and Changing Immigration Information
- Dealing With Holiday and Vacation Days Away
- Performing the Substantial Presence Test
- Redoing Analyses
- Electing Residency Status
- Dealing With Changes in Immigration Status
- Residency Start and End Dates
- Residency Analysis Options
- Reading the Status Reports
|
| 5:30 - 10:00 |
Windstar Special Event |
| |
Old Town Trolley Tours!
Windstar will be providing free tour of
historic Boston with Old
Town Trolley Tours. Leaving directly from the Hilton Boston/Dedham (only eight miles from downtown Boston), attendees
will have a four-hour guided tour of the sites of the city. Included
in the tour will be a 1 1/2 hour stop for shopping and dining at
historic Faneuil
Hall Marketplace.
The tour is free to our attendees and $35.00 for
family and friends (first come, first serve for first 35 attendees
who sign up)!! |
Thursday, August 7, 2008
| 7:30 - 8:30 |
Continental Breakfast provided by Windstar |
| 8:30 - 9:30 |
Windstar Solutions – Tax Navigator
Overview |
| Presenter: |
Scott Annis |
| |
- Windstar® Support
- On-line Training
- Windstar User’s Guide
- Windstar Quick Starts
- Windstar Users’ Website
- Windstarusers listserv
- Problem Resolution – FTP
- Email Support
- Windstar® Solutions
- International Tax Navigator®
- FNIS-Web-based Data Collection/Forms Delivery
- Security Administrator
- Utilities-Archiving, Databases, Exporting
- New Hires
- 1042-S Annual Processor
- Batch Processor
- Treaty Navigator
- Interfaces
|
| 9:30 - 10:00 |
Introduction to Income Tax Treaties |
| Presenter: |
Paula Singer |
| |
- What Treaties Do
- When Treaties Come Into Force
- Upcoming Tax Treaties and Protocols
- What Taxes Are Covered
- Who Can Have Treaty Benefits
- How Treaty Benefits Are Lost
- How Treaty Benefits Are Preserved
- Withholding and Reporting Forms
|
| 10:00 - 10:20 |
Break provided by Windstar |
| 10:20 - 12:00 |
Treaty Benefits and Limitations |
| Presenter: |
Terri Crowl |
| |
- Benefits and Limitations
- Required Payer
- Maximum Amounts
- Treaty Benefit Periods
- Benefits and Limitations for:
- Students
- Professors, Teachers, Researchers
- Independent Contractors
- Artists and Athletes
- Prizes and Awards
- Royalties
- Foreign Entities
- Withholding and Reporting Forms
|
| 12:00 - 1:00 |
Lunch provided by Windstar |
| 1:00 - 1:30 |
Hands-On:
Year-Data Screen and Treaty Analysis Examples |
| Presenter: |
Gary Singer |
| |
- Entering Income Data
- What To Do When There Are No U.S. Days
- Computing Withholding Allowances
- Personal Exemption Amount
- Rev. Proc. 88-24-Travel Reimbursements
- Performing the Treaty Analysis
- Dealing With Out of System Payments
- Dealing with Associated Institutions
- Determining the “Primary Purpose” for the Visit
- Students
- J-1 Non-students
- H-1B Specialty Workers
- Reading the Treaty Analysis Log
- Redoing the Analysis
- TIN Issues
- Required Forms (8233, W-8BEN,
W-9)
|
| 1:30 - 2:30 |
Accounts Payable Issues |
| Presenter: |
Terri Crowl & Paula Singer |
| |
- The Framework for A/P Payments to NRAs and Foreign Entities
- Valid Documentation – Form W-8 series, Form 8233, Form W-9
and When to Use Them
- What to do When Documentation Is Lacking Or Invalid
- Issues:
- Royalties vs. Services
- Bundled Payments
- Travel Reimbursements
|
| 2:30 - 2:50 |
Break provided by Windstar |
| 2:50 - 4:00 |
Considerations When Creating Policies and Procedures – Part
1 |
| Presenter: |
Terri Crowl |
| |
- Ensuring You’re Kept In The Loop
- Campus Liaisons/Who to Have In Your Corner and How to Get Them There
- Gathering Basic Information
- What Documentation to Collect for Common Payment Types
|
| 4:00 – 4:15 |
Break provided by Windstar |
| 4:15 – 5:00 |
Considerations When Creating Policies and Procedures – Part
2 |
| Presenter: |
Terri Crowl |
| |
- Continuation of Part 1
- Class Examples
|
Friday, August 8, 2008 |
| 7:30 - 8:30 |
Continental Breakfast provided by Windstar |
CONCURRENT
SESSIONS ALL FRIDAY |
| 8:30 - 10:00 |
HANDS-ON:
Web-Based Data Collection
and Forms Delivery (FNIS) -
Part 1
|
| Presenter: |
Scott Annis |
| |
- Use and Flow
- Administrative Functions - Part 1
- Foreign National Functions
|
| |
| 8:30 - 10:00 |
LECTURE:
Honoraria and Service Fees |
| Presenters: |
Linda Dodd-Major |
| |
- B Honorarium Payments
- “Usual academic activities”
- 9/5/6 Rule
- Other recipients of “honoraria” - H-1Bs, J-1s,
O-1s, etc.
- Withholding and Reporting
- TIN issues
|
| 10:00 - 10:20 |
Break provided by Windstar |
| |
| 10:20 – 12:00 |
HANDS-ON:
Web-Based Data Collection
and Forms Delivery (FNIS) – Part 2 |
| Presenter: |
Scott Annis |
| |
- Administrative Functions – Part 2
- Advanced Features
- Forms Delivery
|
| |
| 10:20 – 12:00 |
LECTURE:
Introduction to
Information Reporting
|
| Presenter: |
Gary Singer |
| 12:00 - 1:00 |
Lunch provided by Windstar |
| |
| 1:00 – 2:30 |
HANDS-ON:
Batch Processing Year-end |
| Presenter: |
Gary Singer |
| |
- Substantial Presence Test (SPT) in Batch
- Treaty Analysis in Batch
- Reports on Changes
- 8843
- Special Batches
- Interface Batches
|
| |
| 1:00 – 2:30 |
LECTURE:
Payments to Foreign Entities |
| Presenter: |
Paula Singer |
| |
- Steps to Follow
- Identify the vendor as US or foreign
- Identify the character of the income
- Determine the “source of income”
- Withholding certificates and their use
|
Continuing Education
| CPE credits - 27 |
| Maximum Credit Hours: (based on a 50 minute credit hour) |
| |
| CEU credits - 2.3 |
| Maximum Credit Hours: (based on a 60 minute credit hour) .1 CEU is awarded
for each hour of participation |
| |
| RCH credits - 23 |
| Maximum Credit Hours: (based on a 60 minute credit hour) |
Field of Study: Taxes
Prerequisite: Those new to Tax Navigator software need to
attend the Beginner session, Tuesday afternoon.
Level of Knowledge: Intermediate
Teaching Method: Group-Live, Hands-on Computer Instruction
Advance Preparation: Some experience with Tax Navigator software
or attendance at Beginner session
Upon successful completion, attendees will receive a certificate of completion.
For information regarding administrative policies such as complaint and refunds
contact our office at:
Email: training@windstar.com or
Phone: 781-551-5858 or 800-259-6398
 |
Windstar Technologies, 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 credit. Complaints regarding registered sponsors may
be addressed to the:
National Registry of CPE Sponsors
150 Fourth Avenue North, Suite 700
Nashville, TN 37219-2417
Web site: www.nasba.org
|

|
Windstar Technologies, Inc. is an Authorized CEU Sponsor
and is entitled to use the certification mark of the International Association
of Continuing Education and Training (IACET). |
 |
Windstar Technologies, Inc. is an Authorized RCH (Recertification
Credit Hours) Sponsor and is entitled to use the certification mark of
the American Payroll Association (APA). |
Faculty
Gary Singer is a computer systems specialist and co-founder
of Windstar Technologies, Inc., which develops and distributes software for
nonresident alien tax compliance and case-by-case tax treaty analysis. Gary
has over 30 years of experience designing, developing and managing complex
computer software applications. Since 1994, he has devoted his attention to
providing a software solution for nonresident alien tax compliance and tax
treaty analyses for administrators making payments to foreign nationals and
foreign entities.
Paula Singer, Esq. has advised individuals and businesses
on tax planning and compliance for individuals relocating internationally since
1979. She is a partner in the tax law firm, Vacovec, Mayotte & Singer,
and co-founder of Windstar Technologies, Inc. Paula concentrates her practice
on cross border tax and legal matters for individuals and businesses. In 1995,
she assisted the IRS with the design of the Form 1040NR-EZ Tax Return. Prior
to entering law, Paula was a software developer for 10 years. She frequently
lectures on international tax matters and has published numerous articles on
international tax topics. In 2000, the founders of Windstar Technologies Inc.
launched Windstar Publishing, Inc. Windstar Publishing produces an easy to
understand series of books under the collective title U.S. Tax Guides for Foreign
Persons and Those Who Pay Them by Paula Singer.
Linda Dodd-Major is an attorney providing strategic consulting
for U.S. immigration matters pertaining to business, investment, employment,
and training as well as employment eligibility verification (Form I-9) compliance.
Linda was nationally known for many years as creator and director of the INS’ Office
of Business Liaison, in which capacity she was responsible for developing public
information to raise awareness and understanding of laws prohibiting illegal
employment and obtaining international services in the U.S. Her expertise involves
conversion of complex, interrelated laws, regulations, policies, and procedures
into practical options for lay as well as legal communities. A popular national
and international lecturer, she focuses on key interrelationships among the
overlapping, intersecting, and interdependent jurisdictions of many U.S. government
and other entities including the Departments of Homeland Security, Justice
(Office of Special Counsel), State, Commerce, Labor, Treasury and Defense as
well as the IRS and Social Security Administration. Linda holds advanced degrees
in law and international business from Rutgers and Georgetown Universities.
Scott Annis, Director of Technical Services for Windstar
Technologies, Inc., manages the technical hardware and software support for
all of the Windstar Technologies Inc.products and its clients. In addition,
Scott has developed custom software applications as well as custom client reports
for Windstar products. During this session, Scott will concentrate on the technical
aspects of implementing the International Tax Navigator®, mail
merge, crystal reports and interfacing issues.
Terri Crowl has been working in the field of nonimmigrant
taxation since the early 1990s, and joined the Windstar Technologies staff
on a full time basis as Senior Product Support Analyst in March, 2007. In her
current role, she assists clients with the Tax Navigator product including
treaty analysis, processing procedures, system function analysis and product
and tax issue training. She has been part of the Windstar staff on a part-time
basis since 2001, and most recently served as the International Tax Coordinator
at George Mason University in Fairfax, VA, where she oversaw all payments made
by the university to nonimmigrants and ensured proper tax reporting and withholding.
At Mason Terri provided tax preparation workshops for its nonresident alien
population. In addition to Mason and Windstar training sessions, Terri has
been a presenter at two International Tax Summits at St. Norbert College and
at the Region VIII NAFSA conference.
August 5th:
Optional Beginner session
$350
(This can only be taken along with NRA Tax Training)
August 6th – August 8th
Early Bird Registration Rate – if paid by June 30, 2008
NRA Tax Training
$1,350 for the first attendee from an institution
$1,200 for the second and subsequent attendees
Regular Registration Rate – if paid after June 30, 2008
NRA
Tax Training
$1,450 for the first attendee from an institution
$1,300 for the second and subsequent attendees
CLICK
HERE to register.
Cancellation Policy
If you transfer your registration to a future session within two weeks prior
to the training program date, you will be responsible for a $250 administrative
fee. If you cancel your registration within two weeks prior to the training
program date, you will be responsible for a $500 administrative fee.
For information regarding our cancellation policy contact our office at:
Email: training@windstar.com or
Phone: 781-551-5858 or 800-259-6398
Hotel Information
Hilton Boston/Dedham
25 Allied Drive
Dedham, Massachusetts
781-329-7900
The Hilton Boston/Dedham is located just 12 miles from the heart of downtown
Boston. In-room amenities include: 450 square feet of space, Suite Dreams
Mattress, feather bed, marble bathroom, bath products from Crabtree & Evelyn's
La Source bath amenities, and high speed Internet connection. In addition,
the hotel has over two miles of walking trails on property and includes tennis
and racquetball courts.
A special discounted room rate of $119 (plus tax) per night for a single or double
room is available by booking
online or
calling the Hilton Boston/Dedham directly at 781-329-7900 before
July 14th. Mention you are with the Windstar Technologies training to
receive the discount.
Transportation
Vehicle Transportation
The Hilton Boston/Dedham is easily accessible via car or the MBTA’s
Dedham Corporate Commuter rail stop. Information on both options is below.
By Car:
Windstar has secured discounted transportation rates between Boston’s
Logan International and the Hilton Boston/Dedham. Contact information
for the providers is below:
Weldon Coach
Private Lincoln towncar - pick up at Logan - nonstop.
$65.00 one way all inclusive per car for maximum of 3 people with luggage.
Need to reserve in advance:
Call 617-928-1888 or 888-666-7077 to make a reservation.
Please mention you are attending training with Windstar Technologies.
A&T Taxi and Car Service
$63.00 one way per car for maximum of 3 people with luggage.
Need to reserve in advance:
Call 781- 821-9400 to make a reservation.
Please mention you are attending training with Windstar Technologies.
U.S. Car Service
$58 one way per person plus discretionary gratuity Need to reserve at least
1 day in advance by calling 617-460-5538.
Please mention you are attending training with Windstar Technologies.
Maximum of 4 people per car.
For driving directions please visit the hotel’s
website.
The hotel offers complimentary parking for guests and conference attendees.
By Train:
The Hilton Boston/Dedham is located within walking distance of the MBTA’s
Dedham Corporate Commuter Rail stop. Please call the hotel directly at
781-329-7900 for more information on this option.
For More Information
For information on happenings in the Greater Boston area, click on www.bostonusa.com.
Contact our offices at:
Windstar Technologies, Inc.
P.O.Box 800
1400 Providence Highway
Building 3, Suite 3250
Norwood MA 02062-0800
Phone: 781-551-5858 or 800-259-6398
Fax: 781-551-0808
Email: training@windstar.com
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