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

Filing Requirements

Introduction

Filing Status

Foreign students and scholars will have one of three statuses for tax purposes:

  • Resident alien
  • Nonresident alien
  • Dual-status alien

Each status has different filing requirements. This lesson will focus on filing requirements for nonresident aliens.

Top portion of Form 1040NR and Form 1040NR-EZ