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

Nonresident Taxation

Introduction

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