Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate 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