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

Residency Status



This lesson is designed to teach tax preparers how to identify the residency status of foreign students and scholars who must file U.S. tax returns.

Forms referenced in this lesson include:

  • Form 8840
  • Form 1040-NR

You can also refer to the following:

  • Publication 4011, Foreign Student and Scholar Volunteer Resource Guide, for helpful tips on preparing tax returns for nonresident aliens
  • Publication 519, U.S. Tax Guide for Aliens
  • Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and dependency status
Forms 8840 and 1040NR