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.

If a taxpayer is determined to be a Resident Alien, the normal rules and procedures for filing a Form 1040 should be followed (VITA certification in Basic, Advanced, International, etc., as needed).