Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Requirements

Introduction

Lesson Objectives

At the end of this lesson, you will be able to:

  • Understand filing requirements for resident, dual-status, and nonresident taxpayers
  • Determine what sources of income must be reported on tax returns
  • Identify which is the best tax form a nonresident taxpayer should file
  • Determine whether a nonresident alien should file a tax return

Estimated time to complete: 20 minutes