What are the best CPE courses for a Tax Preparer focused on international tax?

If you’re a U.S. tax preparer who wants to specialize in international tax, I’d prioritize courses that are practical and return-preparation oriented—not just broad “international tax” theory.

The core areas you want covered are FBAR/Form 8938, Forms 5471, 8865, 8858, 8621, 3520/3520-A, foreign tax credits, foreign pensions, expatriates/nonresident aliens, and treaty issues. The IRS specifically identifies many of these as recurring international reporting obligations.

My top choices

1. Checkpoint Learning — best for a deep international-tax curriculum

My #1 choice if you want to become genuinely strong in international tax.

Checkpoint has individual courses that go well beyond basic FBAR coverage. For example, its International Taxation: Inbound Transactions I is a 7-CPE-hour tax course covering taxation of foreign corporations operating in the U.S., FDAP income, withholding, and U.S. taxation of foreign taxpayers.

It also has a FATCA and FBAR Essentials course covering Form 114/FBAR and Form 8938, including foreign accounts, investments, foreign pensions and penalties.

Best for:

• International individual tax
• Foreign corporations
• Inbound transactions
• FATCA/FBAR
• Building a structured international-tax knowledge base

Downside: It can be more technical than what a typical seasonal preparer needs.

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2. IRS Tax Practitioner Institute / IRS webinars — best free or low-cost option

Don't overlook the IRS itself. The IRS offers free practitioner webinars, online Nationwide Tax Forum seminars, and Tax Practitioner Institute programs. Many webinars provide CE credit for EAs and other PTIN holders.

For international tax, I'd particularly watch for IRS material dealing with:

• FBAR
• FATCA/Form 8938
• Form 5471
• Form 8621/PFIC
• Foreign trusts
• Nonresident aliens
• Foreign tax credits
• Foreign pensions
• Expatriation

The big advantage is that you're learning directly from the agency administering the rules.

Best for: Keeping your knowledge current and learning IRS procedures.

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3. University of Illinois Tax School — best overall tax-preparer education

This isn't as international-tax-specialized as Checkpoint, but I would strongly consider it as your general tax CPE foundation.

Its 2026 Fall Tax School provides 16 CPE credits, includes a federal tax workbook and recordings, and is specifically designed for CPAs, EAs and tax preparers.

The reason I like it for an international preparer is that international issues don't exist in isolation—you need strong command of 1040, business, basis, capital gains, retirement, entity taxation and tax-law updates to correctly handle international clients.

Best for: General tax-preparation competence + supplementing it with specialized international courses.

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4. NATP — best value if you want lots of CPE

The National Association of Tax Professionals is worth considering if you're going to take a lot of CPE every year.

Its Premium membership currently advertises 200+ CPE, including webinars, workshops and self-study courses, plus an education discount.

I wouldn't choose NATP solely for international tax, but it can be an excellent CPE platform, with specialized international courses added to your curriculum when available.

Best for: High-volume annual CPE at a reasonable overall cost.

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What I would take in your position

If your objective is to become a specialist in international individual tax, I'd build your CPE curriculum roughly like this:

That's much more useful for a preparer than simply taking 20 hours labeled "International Tax."

One particularly important point

Don't skip Forms 5471, 8621, 8865 and 8858. These are where international returns become substantially more complicated. For example, the IRS describes Form 5471 as applying to certain U.S. persons connected with foreign corporations, while Form 8865 covers specified interests and transactions involving foreign partnerships.

And Form 8858 can interact with Forms 5471 and 8865, which is exactly the kind of issue that a general international-tax course may not teach deeply enough.

My recommended combination

If you want quality rather than simply accumulating CPE hours, I'd do:

Checkpoint Learning → deep international-tax technical training IRS webinars/Tax Practitioner Institute → current IRS guidance and compliance University of Illinois Tax School → broad annual tax-preparer update NATP → additional specialized CPE and ongoing education

That combination would give you a very solid international-tax-preparer curriculum.

If you tell me whether you're an EA, CPA, or non-credentialed preparer, and whether your clients are mostly expats/foreign individuals, foreign business owners, or U.S. taxpayers with foreign investments, I can narrow this down to 5–10 specific courses to take in 2026, with CPE hours, cost, and links, in the order I'd take them.

For tax preparers looking to master or sharpen their expertise in cross-border and global tax compliance, choosing the right Continuing Professional Education (CPE) depends on whether you need a deep, comprehensive certification or targeted updates on complex provisions (like GILTI , Subpart F, or Form 5472/1120-F compliance).

Top-tier international tax CPE options are organized below by learning style and depth:

Comprehensive Certificate Programs

• • Best for: A structured, deep-dive mastery from core concepts to advanced application.
  • Details: Developed in partnership with Grant Thornton, this self-study online program is broken into a three-part series covering inbound and outbound transactions, entity classification, foreign tax credits, and anti-deferral regimes (GILTI/Subpart F). Earning it grants digital badges recognized industry-wide.

In-Depth Multi-Week & Intensive Courses

• • Best for: Practitioners seeking rigorous, institutional-grade instruction on multinational enterprise taxation.
  • Details: Offers substantial CPE hours (often 30+ credits) taught by a world-class faculty. It covers complex operational mechanics for corporate and individual cross-border scenarios with a practical, interactive format.

Targeted Self-Study & Modular Webcasts

• CeriFi CPEdge (Introduction to International Taxation)
  • Best for: Intermediate practitioners wanting a solid 6-to-8 hour foundational breakdown.
  • Details: Focuses heavily on income-sourcing rules, foreign tax credit calculations, Controlled Foreign Corporations (CFCs), and basic transfer pricing principles.
• • Best for: Focusing specifically on foreign individuals/entities doing business in the U.S.
  • Details: An intermediate on-demand course unpacking Effectively Connected Income (ECI), FDAP income, and permanent establishment rules.
• • Best for: Flexible, individual topic selection.
  • Details: Offers rotating live webinars and self-study packages targeting specific pain points like GILTI, FDII, transfer pricing documentation, and foreign reporting compliance.
• • Best for: Timely, advanced, niche updates (e.g., Subpart F vs. GILTI updates, PFICs, or changing IRS enforcement landscapes).
  • Details: Excellent live and on-demand panel-style webinars dissecting legislative shifts and complex tactical filing positions.

If you want to narrow this down, tell me:

• Are you primarily focused on individual clients (expats, dual citizens, foreign investment in U.S. real estate) or corporate clients (CFCs, 5471s, 5472s)?
• Do you prefer self-study on-demand modules or live interactive webinars?

For a tax preparer specializing in international tax, the best CPE courses are usually those that go beyond basic foreign income reporting and cover Form 1040 international issues, FBAR/FATCA, foreign entities, treaty benefits, inbound/outbound transactions, and IRS compliance procedures.

Here are strong options, depending on your experience level:

Best comprehensive international tax CPE

1. AICPA & CIMA — U.S. International Tax Certificate

Best for: Tax professionals who want a structured international tax foundation.

• About 51.5 CPE credits
• Covers: - Tax residency
• Foreign tax credits
• Subpart F
• GILTI
• Controlled foreign corporations (CFCs)
• Effectively connected income (ECI)
• Transfer pricing basics
• OECD international developments
• Developed with input from Grant Thornton.

This is one of the strongest choices if you want to build an international tax specialization rather than just meet annual CE requirements.

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Best courses for individual international tax preparers

2. International Individual Taxation (1040-focused)

Look for courses covering:

• Form 1040 reporting for: - Foreign wages
• Foreign pensions
• Foreign bank accounts
• Foreign investments
• Foreign rental income
• Foreign trusts
• Forms: - FBAR (FinCEN Form 114)
• FATCA Form 8938
• Form 1116 foreign tax credit
• Form 2555 foreign earned income exclusion
• Form 8621 PFIC reporting
• Form 3520 foreign gifts/trusts

Providers with strong international individual tax catalogs include:

• TaxSpeaker
• Strafford
• Kaplan Financial Education
• The TaxBook

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Best advanced topics for international specialists

3. International Business Taxation

Best for: Preparers moving toward advisory work.

Prioritize courses on:

• GILTI calculations
• CFC rules
• Subpart F income
• Foreign-derived intangible income (FDII)
• Transfer pricing
• Foreign disregarded entities
• Check-the-box elections
• Branch vs. subsidiary taxation
• Treaty analysis

The AICPA international tax certificate is particularly strong here because it includes inbound/outbound transaction topics and advanced issues.

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Best low-cost / practical CE sources

4. IRS Nationwide Tax Forum Online

Best for: Staying current with IRS enforcement and compliance issues.

The IRS Nationwide Tax Forum Online provides tax professional seminars that can qualify for CE credit for eligible professionals, including EAs, CPAs, and AFSP participants.

Good topics often include:

• International compliance initiatives
• Identity/data security
• IRS procedures
• Practitioner responsibilities

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Best if you are an Enrolled Agent (EA)

If you are an EA, make sure your courses come from an IRS-approved provider. EAs must complete 72 hours of continuing education every three years, including annual minimum requirements and ethics hours.

Useful EA-focused providers include:

• Fast Forward Academy
• Surgent
• WebCE
• The Income Tax School

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My suggested learning path for an international tax preparer

Beginner / intermediate (first 6–12 months):

1. International individual taxation basics
2. FBAR + FATCA reporting
3. Foreign tax credits
4. Foreign earned income exclusion
5. Tax treaties

Intermediate: 6. PFIC rules 7. Foreign trusts and gifts 8. Foreign corporations and Forms 5471/8865

Advanced: 9. GILTI/Subpart F 10. Transfer pricing 11. Cross-border business structures

For a preparer who primarily handles U.S. individual returns with foreign clients, I would prioritize FBAR/FATCA + Form 1116 + Form 2555 + PFIC + foreign trusts before diving deeply into corporate international tax. Those areas create the most real-world filing challenges.

The best CPE courses for an international tax preparer depend on whether you need a comprehensive certificate or targeted, specialized deep dives. Top providers offer NASBA- and IRS-approved courses covering essential outbound and inbound compliance, expats, and cross-border corporate rules.

1. Comprehensive Professional Certificates

For structured learning that carries professional weight, certificate programs are the gold standard.

• AICPA & CIMA U.S. International Tax Certificate : This extensive program is developed in partnership with Grant Thornton. It is split into three progressive self-study bundles: Core Concepts, Inbound and Outbound Transactions , and Advanced Issues . It covers everything from basic sourcing rules to complex structures like GILTI, FDII, and OECD Pillars.
• AICPA Tax Staff Essentials - International Taxation : A lighter, modular alternative to the full certificate, courses like the Overview and General Rules of U.S. International Taxation offer scenario-based examples covering tax residency, entity classification, and deduction sourcing.

2. Best for US Expats & Globally Mobile Individuals

If your client base consists heavily of Americans living abroad or foreign nationals in the US, look for individual cross-border specialties.

• Surgent CPE : Known for its International Tax Challenges and Opportunities for US Filers , this course provides specific guidance on foreign-source income, claiming foreign tax credits, tax treaties, and high-risk informational forms (like FBAR and FATCA) that carry heavy IRS penalties.
• CeriFi CPEdge : Offers a highly rated, granular Introduction to International Taxation Updated course. It breaks down specific individual scenarios such as expatriation rules, community property issues, and withholding allocations.

3. Best for Corporate & Cross-Border Business Tax

If you handle multi-national business entities, your CPE needs to cover outbound/inbound corporate provisions.

• Becker CPE : The Fundamentals of International Tax course is excellent for business tax preparers. It covers critical topics like Passive Foreign Investment Companies (PFICs), Subpart F, transfer pricing, and modern provisions updated for recent tax acts (like Net CFC tested income/GILTI).
• CPEonline : Their International Taxation CPE Courses focus heavily on multinational business structures, transfer pricing, treaties, and BEPS initiatives.

Top International Tax CPE Providers at a Glance

If you want to narrow down your selection, tell me:

• Do your clients consist more of individuals (expats/immigrants) or businesses (cross-border corps/LLCs)?
• Do you prefer a subscription for unlimited annual CPE hours or buying a single dedicated course?
• What is your credential type (CPA, EA, or AFSP)?

If you’re a tax preparer who wants to specialize in U.S. international tax, I’d prioritize courses that teach the forms and rules you actually encounter with clients—not just broad “international tax” theory.

My top choices

If you're primarily preparing individual returns

I'd build your training in this order:

1. International Tax Foundation
↓
2. International Taxation: Overview & General Rules of U.S. International Taxation
↓
3. Foreign Tax Credit
↓
4. U.S. Tax Treaties
↓
5. More advanced inbound/outbound taxation

AICPA currently offers the overview/general-rules course specifically through its Tax Staff Essentials curriculum.

This path is especially useful for clients with things like:

• Foreign wages
• Foreign bank/investment accounts
• Foreign pensions
• Foreign rental property
• Foreign tax paid
• Foreign spouses
• Dual citizenship
• U.S. citizens living overseas
• Nonresident aliens
• Clients moving between the U.S. and another country

If you want to become really good at international tax

I'd eventually take the U.S. International Tax Certificate rather than collecting dozens of unrelated individual CPE courses. It's currently an intermediate-level certificate and is probably the strongest single structured option I found.

Then supplement it with specialized courses on:

Form 1116 → Form 2555 → FBAR/FinCEN 114 → Forms 8938/8621 → Forms 5471/8865 → tax treaties → foreign pensions → expatriation.

One important distinction: CPE credit and IRS continuing-education credit aren't necessarily the same thing. If you're an Enrolled Agent or participating in an IRS program, verify that the particular course has an IRS CE program number. The IRS says EAs must use an IRS-approved CE provider and generally need 72 hours every three years, including at least 16 hours per year and 2 hours of ethics annually.

The IRS also provides free practitioner webinars and Nationwide Tax Forum material that can qualify for CE, depending on the program.

My recommendation

If you tell me whether you're (1) an unenrolled tax preparer, (2) an Enrolled Agent, (3) a CPA, or (4) studying for the EA exam, I can narrow this down to the best 20–40 hours of international-tax CPE, including specific courses, current prices, IRS CE eligibility, and the order I'd take them in.

The U.S. International Tax Certificate from AICPA & CIMA is the most comprehensive and widely recognized CPE program for tax preparers focusing on international tax.

Top International Tax CPE Providers and Courses

• AICPA & CIMA (U.S. International Tax Certificate & Core Concepts) : Offers structured bundles like U.S. International Tax: Core Concepts and Inbound and Outbound Transactions covering GILTI, FDII, entity classification, and OECD developments.
• Surgent CPE (International Tax Challenges and Opportunities for U.S. Filers) : Provides targeted online self-study and webinars like International Tax Challenges and Opportunities for U.S. Filers focusing on expat taxation, foreign-earned income exclusion, and informational reporting penalties.
• Becker (Fundamentals of International Tax) : Offers on-demand, IRS-approved courses such as Fundamentals of International Tax that break down source rules and foreign tax credit basics for intermediate practitioners.
• CeriFi CPEdge (Introduction to International Taxation) : Features comprehensive intermediate programs like Introduction to International Taxation covering controlled foreign corporations (CFCs), transfer pricing, and withholding.
• CPAacademy.org (Specialized Live Webinars) : Frequently hosts industry experts on specific cross-border compliance topics, such as Handling International Tax Penalty Assessments.

If you'd like, let me know:

• Are you looking for credits for a CPA, Enrolled Agent (EA), or Annual Filing Season Program (AFSP)?
• Do you prefer self-study modules or live webinars?

I can narrow down specific options to match your exact renewal requirements.

If you’re a tax preparer who wants to specialize in U.S. international tax, I’d prioritize CPE that is practical for preparing returns—foreign tax credits, foreign accounts/assets, nonresident returns, PFICs, foreign corporations, treaties, and inbound/outbound transactions—rather than purely corporate international-tax theory.

My top choices

1. Best overall: AICPA U.S. International Tax Certificate

This would be my #1 recommendation if you're serious about making international tax a specialty. It provides 51.5 CPE credits and is structured as three levels: core concepts, inbound/outbound transactions, and advanced issues. It is currently updated for recent international-tax developments, including changes from the 2025 tax legislation and OECD initiatives.

The price is currently $679–$1,019, depending on membership status.

Why I like it for a preparer: it gives you a progression rather than 50 hours of disconnected courses.

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2. Best starting point: AICPA U.S. International Tax: Core Concepts

9.5 CPE credits, basic level.

This is where I'd start if you're already preparing returns but haven't had formal international-tax training. It establishes the framework for U.S. international taxation and is part of the larger certificate.

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3. Best for becoming an advanced practitioner: AICPA Advanced Issues

13 CPE credits.

This gets into:

• Transfer pricing
• BEPS
• U.S. tax treaties
• Cross-border formations
• Reorganizations
• Acquisitions/liquidations
• IRC §367
• IRC §7874
• Related-party transactions

It's more sophisticated than what the average individual tax preparer needs, but excellent if you're trying to move into higher-value international clients.

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4. Best inexpensive option: Becker Fundamentals of International Tax

This is an especially good 3.5-credit refresher for $69. It covers outbound taxation, foreign tax credits, PFICs, Subpart F, transfer pricing, expatriation, inbound taxation, and OECD/global tax policy. It's also listed as IRS-qualified and was published May 29, 2026.

For someone who doesn't want to spend hundreds of dollars yet, I'd take this first.

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5. Best quick course for a working preparer

5 CPE credits, basic level, currently $99–$145.

It covers the general U.S. international-tax rules, foreign tax credit, outbound investment through corporations, and inbound taxation of nonresidents.

I'd choose this over a generic "international tax" course if your goal is actual tax-return preparation.

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6. Particularly useful if you prepare returns for foreign clients

This is worth adding if you deal with nonresident aliens, foreign owners of U.S. businesses, or foreign investors. It covers ECI, Form 1120-F, branch profits tax, treaty-based filing, sourcing, withholding, FATCA and FIRPTA.

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What I'd take if I were a tax preparer

I'd build the education in this order:

Beginner → Practitioner → Specialist

1. Fundamentals of International Tax — Becker — 3.5 CPE
2. U.S. International Tax: Core Concepts — AICPA — 9.5 CPE
3. Inbound & Outbound Transactions — AICPA
4. Foreign Tax Credit — AICPA
5. U.S. Tax Treaties — AICPA
6. Advanced Issues — AICPA — 13 CPE
7. Add targeted courses on PFICs, FBAR/Form 8938, Forms 5471/8865/8858, expatriation, and nonresident taxation based on the types of returns you actually prepare.

AICPA's current international-tax catalog also includes dedicated courses on Foreign Tax Credit, foreign subsidiaries, U.S. tax treaties, transfer pricing/BEPS, and inbound/outbound transactions, so you can build a curriculum around your client base rather than buying a huge bundle.

One important distinction

If you're an EA, AFSP participant, or other IRS tax return preparer, make sure the particular course you're buying is IRS-approved CE, not merely NASBA CPE. The IRS maintains its own approved-provider/program system, and IRS CE can differ from state-accountancy CPE.

If you're also a CPA, NASBA/AICPA CPE requirements come into play as well; the CPE standards themselves were revised effective August 1, 2026, subject to state/professional-organization rules.

Bottom line: For a tax preparer, I'd choose AICPA's 51.5-credit International Tax Certificate if you're committed to international tax. If you're testing the waters, start with Becker's 3.5-credit Fundamentals plus AICPA's 9.5-credit Core Concepts, then specialize based on the returns you see.

Navigating cross-border compliance, sourcing rules, and foreign reporting forms requires targeted continuing professional education (CPE). The best international tax CPE courses range from comprehensive multi-part certificate programs to focused bootcamps depending on whether your focus is individual expats or multinational corporations.

Top International Tax CPE Programs

• AICPA & CIMA U.S. International Tax Certificate Program : Developed in partnership with Grant Thornton, this is an extensive, multi-part online self-study program. It is split into distinct bundles—Core Concepts, Inbound and Outbound Transactions , and Advanced Issues (covering transfer pricing and tax treaties). It is ideal if you want a rigorous, badge-awarding credential covering both corporate and individual global complexities.
• Tax Executives Institute (TEI) U.S. International Tax Course : Known for offering top-tier, practical instruction via live online and "simulive" interactive formats, TEI’s program features an elite faculty of international tax educators. It dives deep into the nuances of multinational enterprises and offers substantial CPE credits (often 30+ hours).
• Surgent CPE (International Tax Courses) : Surgent provides highly practical, modular webcasts and self-study modules—such as International Tax Challenges and Opportunities for U.S. Filers . These courses focus heavily on U.S. expats, foreign-source income mitigation, tax treaties, foreign earned income exclusions, and avoiding harsh international informational reporting penalties.
• Tax Practice Pro International Bootcamp : If you need an intensive, fast-paced introduction to cross-border preparation without getting bogged down immediately in multi-week corporate commitments, this focused 8-hour bootcamp covers crucial ground for practitioners expanding into international individual or small-business forms.
• DrakeCPE (Expats Tax Preparation) : A practical, application-oriented choice specifically focused on preparing returns for U.S. citizens/resident aliens living and working abroad, foreign earned income rules, and related filing requirements.

Are you looking for CPE that focuses more on individual/expatriate tax preparation (Form 2555, FBAR, 5471) or corporate/multinational tax compliance (GILTI, BEAT, Transfer Pricing)? I can tailor specific recommendations based on your focus.

Navigating international taxation requires specialized knowledge of cross-border transactions, income sourcing, foreign tax credits, and complex compliance forms . Several reputable organizations provide top-tier CPE programs tailored specifically to international tax preparers, ranging from structured multi-part certificate tracks to targeted individual webinars.

Comprehensive Certificate Programs & Boot Camps

• AICPA & CIMA U.S. International Tax Certificate
  Developed in partnership with Grant Thornton, this extensive online, self-study program is broken into three distinct progressive bundles: Core Concepts, Inbound and Outbound Transactions , and Advanced Issues (covering transfer pricing, BEPS, and tax treaties). It is ideal if you want a formal, badge-awarding credential.
• Tax Executives Institute (TEI) U.S. International Tax Course
  Widely recognized for its world-class faculty, TEI offers intensive virtual/simulive and in-person deep dives into multinational enterprise taxation. It provides around 30+ hours of CPE and is exceptional for practical, heavy-duty corporate international tax training.
• Forte International Tax Boot Camp
  An intensive multi-day virtual workshop focusing on integrated international tax planning, provisions, and compliance. It heavily implements case studies mapped directly to complex international tax forms.

Targeted Self-Study and On-Demand Providers

• Surgent CPE International Tax Courses
  Surgent offers focused on-demand and self-study webinar options (such as International Tax Challenges and Opportunities for U.S. Filers ). Their courses are NASBA- and IRS-approved (great for Enrolled Agents) and excel at breaking down expat taxation, foreign tax credits, and reporting penalties.
• My Tax Courses Online (Crystal Stranger, JD, EA)
  Offers practitioner-focused packages like International Tax Essentials , covering critical form triggers (Forms 5471, 8865, 8938, FBAR) and sourcing rules tailored specifically for hands-on Form 1040/1120 preparers, Enrolled Agents, and CPAs.
• Wolters Kluwer CCH CPELink
  Features modular self-study choices such as U.S. International Taxation: Overview , which covers PFICs, CFCs, and inbound/outbound compliance in shorter, digestible credit increments.
• Tax Practice Pro International Tax Conference
  Provides compressed, practical 8-hour international bootcamps designed to get everyday tax preparers up to speed on cross-border client engagements without requiring an extensive multi-month commitment.

To help me narrow down the best recommendation, are you looking for CPE focused more on individual/expat compliance (Form 1040/1040-NR) or corporate cross-border issues (Forms 5471, 8858, GILTI)?

If you’re a tax preparer who wants to specialize in U.S. international tax, I’d prioritize courses that teach you how to actually identify and prepare the international forms—not just broad “global tax” theory.

My top picks

🥇 1. Best overall: AICPA U.S. International Tax Certificate

This is the one I'd choose if your goal is to build a serious international-tax practice, rather than simply knock out CPE.

It currently provides 51.5 CPE hours and is divided into three stages:

• Core international tax concepts
• Inbound/outbound transactions
• Advanced international tax issues

Topics include CFCs, Subpart F, GILTI/NCTI, foreign tax credits, ECI, transfer pricing, tax treaties, sourcing, entity classification, and international restructurings. It's updated for recent legislation and Treasury/OECD developments.

The current listed price is $679–$1,019, depending on membership.

My rating: 9.5/10

For someone starting to specialize, I'd take this over accumulating 20 unrelated one-hour international-tax webinars.

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🥈 2. Best value for an intermediate preparer

The U.S. International Tax: Inbound and Outbound Transactions bundle is particularly good if you already understand basic federal taxation.

It's 29 CPE hours and covers:

• CFCs
• Subpart F
• GILTI/NCTI
• Foreign tax credits
• Foreign currency
• FDII
• Dual consolidated losses
• ECI
• Inbound taxation

It's currently listed at $419–$655, depending on membership.

I'd choose this if you're already comfortable with Forms 1040/1120 and want to move into international work.

Rating: 9/10

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🥉 3. For actual foreign-company reporting: Becker

If your biggest concern is "I have a client who owns a foreign company—what the heck do I do?", look closely at Becker's Outbound Reporting course.

It specifically covers:

• Form 5471
• Form 8858
• Form 8865
• Form 8832
• CFCs
• Subpart F
• Foreign flow-through entities

It's only 3 CPE hours, so it isn't a substitute for a full international-tax curriculum, but it's much more directly relevant to return preparation than a generic international-tax overview.

Rating: 8.5/10 for a preparer

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4. Don't skip Foreign Tax Credits

I'd make Form 1116/foreign tax credit training a priority.

AICPA's Overview of Foreign Tax Credit is a 6-hour intermediate course covering computation, limitations, carryovers, allocation/apportionment and splitting arrangements.

This is one of those areas where a preparer can understand the general concept but still get into trouble when actually preparing the return.

Rating: 9/10

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5. Tax treaties

If you work with expats, immigrants, dual residents, nonresident aliens, or clients with income from treaty countries, I'd add AICPA's U.S. Tax Treaties course.

It covers:

• Residency
• Permanent establishments
• Business profits
• Income sourcing
• Hybrid entities
• Limitation-on-benefits provisions
• Foreign tax credits

It's 4 CPE hours and currently listed at $79–$119.

Rating: 8.5/10

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What I'd learn in what order

If you're primarily preparing individual returns, I'd build your international CPE like this:

Level 1 — Foundation

1. International tax fundamentals
2. Residency/domicile
3. Foreign income sourcing
4. Foreign tax credits
5. Tax treaties

Level 2 — The forms 6. Form 1116 — Foreign Tax Credit
7. Form 2555 — Foreign Earned Income
8. FBAR / FinCEN Form 114 9. Form 8938 — FATCA 10. Form 5471 — foreign corporations 11. Form 8858 — foreign disregarded entities/branches 12. Form 8865 — foreign partnerships 13. Form 8621 — PFICs

Level 3 — Advanced 14. CFC/Subpart F 15. GILTI/NCTI 16. PTEP 17. §962 elections 18. Foreign currency 19. Treaty positions 20. Inbound/nonresident taxation

That distinction matters because a 3-hour international-tax course isn't going to make you competent at preparing a complicated 5471. Other tax professionals have made the same observation in practitioner discussions, particularly regarding 5471 and PFIC work.

One especially good strategy

I'd actually combine AICPA for the conceptual curriculum + specialized form-specific courses rather than expecting one provider to teach everything.

For example:

AICPA International Tax Certificate → 5471/8858/8865 course → PFIC course → 1116/2555/8938/FBAR training → treaty course

That gives you both the "why" and the "how do I prepare this return?"

And if you're an EA, remember that IRS rules currently require 72 hours of qualifying CE every three years, including 6 hours of ethics and at least 16 hours per year, from an IRS-approved provider. www.irs.gov The IRS also maintains its current list of CE providers and sponsored programs.

If you tell me whether you mainly prepare (1) expat/1040 returns, (2) foreign-owned U.S. businesses, or (3) U.S. clients owning foreign businesses, I can narrow this down to the 5–8 courses I'd take and give you a practical CPE curriculum for the next 12 months.