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This lesson is designed to teach tax preparers how to identify which foreign students and scholars must file a U.S. tax return.

Forms referenced in this lesson include:

• Form 1040NR, U.S. Nonresident Alien Income Tax Return
• Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Additional references:

• Publication 17, Your Federal Income Tax Guide For Individuals
• Publication 519, U.S. Tax Guide for Aliens
• Publication 4011, Foreign Student and Scholar Volunteer Resource Guide, for helpful tips on preparing tax returns for nonresident aliens
• Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and exemptions