Welcome!

This lesson is designed to teach tax preparers how to identify the residency status of foreign students and scholars who must file U.S. tax returns.

Forms referenced in this lesson include:

• Form 8840
• Form 1040NR

You can also refer to the following:

• Publication 4011, Foreign Student and Scholar Volunteer Resource Guide, for helpful tips on preparing tax returns for nonresident aliens
• Publication 519, U.S. Tax Guide for Aliens
• Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and exemptions