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

Nonresident Income and Deductions

Introduction

Welcome!

This lesson discusses the taxation of nonresident students and scholars. The U.S. does not tax foreign source income received by nonresident aliens, but nonresident aliens are subject to taxation of income from U.S. sources.

Forms and publications referenced in this lesson include:

  • 1040-NR, U.S. Nonresident Alien Income Tax Return
  • W-8BEN, Beneficial Owner's Certificate of Foreign Status for U.S. Tax Withholding
  • 8233, Exemption from Withholding on Compensation for Independent (& Certain Dependent) Personal Service of a Nonresident Alien Individual
  • Publications 519, U.S. Tax Guide for Aliens
  • Publication 970, Tax Benefits for Education

You can also refer to:

  • Publication 4012, VITA/TCE Volunteer Resource Guide
  • Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
  • Link & Learn Taxes, Filing Basics Workout and Filing Status Workout lessons.

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.