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

Foreign Student Comprehensive Practice

Introduction

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
  • Determine whether a student should file Form 1040NR or Form 1040NR-EZ
  • Identify which [other] forms a student should file [i.e., Forms 8843 and 8233]
  • 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 1040NR-EZ
  • Identify foreign students and scholars who are exempt from social security and Medicare or self-employment taxes
  • Accurately complete Form 8843