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This lesson is designed to teach tax preparers how to identify foreign students and scholars who are exempt from paying social security, Medicare, and self-employment taxes.

Forms referenced in this lesson include:

• Form 1040 NR, U.S. Nonresident Alien Income Tax Return
• Form 1040 NR-EZ, U.S Income Tax Return for Certain Nonresident Aliens With No Dependents
• Form 843, Claim for Refund and Request for Abatement
• Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa

You can also refer to the following:

• Publication 519, U.S. Tax Guide for Aliens
• Publication 4011, Foreign Student and Scholar Volunteer Resource Guide, for helpful tips on preparing tax returns for nonresident aliens