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

Nonresident Taxation

Introduction

Who Must File?

Filing is required by nonresident alien students and scholars who have:

  • A scholarship or fellowship that is partially or totally a Tax Free Scholarship or Fellowship as described in Chapter 1 of Publication 970, Tax Benefits for Education and Publication 4012
  • Income partially or totally exempt from tax under the terms of a tax treaty
  • Any other income that is taxable under the Internal Revenue Code
First page of Publication 970
Chapter 1 of Publication 970, Tax Benefits for Education

Chapter 1 of Publication 970, Tax Benefits for Education