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

Filing Requirements

Exercises

Check Your Knowledge

Question 1 of 2

True or False? Jessica is a married student from Spain. She cannot be claimed as a dependent on any U.S. return. During 2023, her only income is $9,000 that she earned on campus. Her only deduction is $280 of state income taxes paid. She should file Form 1040-NR for tax year 2023.