Nonresident Taxation
Introduction
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Lesson Objectives
At the end of this lesson, you will be able to:
Determine the source of a student's or scholar's income
Determine whether a student and scholar should file Form 1040NR or Form 1040NR-EZ
Identify any exemptions a student and scholar may have
Accurately complete Form 1040NR-EZ
Estimated time to complete: 30 minutes
Main Menu
Introduction
Welcome!
Lesson Objectives
Who Must File?
Taxation of Nonresidents
Topic Overview
Source of Income
Effectively Connected Income
Wages, Salaries, and Tips
Interest Income
Dividend Income
Scholarships and Fellowships
Gambling Income
Capital Gain or Loss
Itemized Deductions
Preparing Form 1040NR-EZ
Topic Summary
Topic Activity
Summary and Exercises
Summary
Conclusion
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Glossary
References
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