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This lesson is designed to teach tax preparers how to determine if there is a tax treaty affecting the reporting requirements of foreign students and scholars who must file a U.S. tax return. The lesson also covers income codes and uncommon treaty provisions that may affect taxable income.

Forms referenced in this lesson include:

• Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
• Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

You can also refer to the following:

• Publication 519, U.S. Tax Guide for Aliens
• Publication 597, Information on the United States-Canada Income Tax Treaty
• Publication 901, U.S. Tax Treaties
• Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide.
• Link & Learn Taxes, Filing Status Workout and Filing Basics Workout lessons.
• The complete text of the tax treaties, available at: https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z

Note: The forms may change after this material becomes available. Screen shots may depict a previous year's version of the forms or software. Publication 4491X, VITA/TCE Training Supplement, will be released in January to notify volunteers of any tax law and software updates.