Lesson Objectives

At the end of this lesson, you will be able to:

• Determine if a taxpayer is a resident or nonresident alien
• Identify the filing requirements for nonresident student taxpayers
• Determine whether a nonresident alien should file a tax return
• Identify which [other] forms a student should file [i.e., Forms 8843, Statement for Exempt Individuals and Individuals with a Medical Condition and 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual ]
• Determine a student's filing status
• Determine what sources of income must be reported on tax returns
• Determine which tax treaty benefits a student is eligible for
• Determine which income code to use in the application of the treaty benefits
• Determine the source of a student's or scholar's income
• Identify any exemptions a student may have
• Accurately complete Form 1040-NR, U.S. Nonresident Alien Income Tax Return
• Identify foreign students and scholars who are exempt from Social Security and Medicare or self-employment taxes
• Accurately complete Form 8843