Topic Summary (continued)

Foreign students and scholars who:

• Will receive a refund, can have it deposited directly in up to three separate accounts by using Form 8888.
• Owe tax have the same payment options as citizens

Quality review of the return includes:

• A 100-percent review of ALL returns completed within the VITA/TCE programs
• Verification that the return reflects correct tax law and tax treaty application of the information provided by the taxpayer on Form 13614-NR and supporting documents
• A referral to Publication 4011, Quality Review Check List (including notification to taxpayer that they are responsible for the content of the tax return, under penalties of perjury)

Before the return is submitted, verify that:

• The taxpayer has been instructed where to sign and date the return, if being mailed
• The taxpayer has signed and dated the Form 8879 for e-filing
• All required documents are organized correctly, if being mailed
• A copy of the return (and attachments) is given to the taxpayer

Students and scholars who expect to owe over $1,000 on the next year's tax return must make estimated tax payments or adjust their income tax withholding.