Nonresident Income and Deductions

Peer-to-Peer Economy

Income received from peer-to-peer U.S. source income such as Uber, Lyft, AirBnB, etc. is generally taxable. Certain expenses may be deductible; however, this topic is Out of Scope for the VITA/TCE Foreign Student and Scholar program.

(Limited self-employment income is handled by VITA, only for Form 1040, U.S. Individual Income Tax Return.)