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

Filing Requirements

Introduction

Welcome!

This lesson is designed to teach tax preparers how to identify which foreign students and scholars must file a U.S. tax return.

Forms referenced in this lesson include:

  • Form 1040NR, U.S. Nonresident Alien Income Tax Return
  • Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Additional references:

  • Publication 17, Your Federal Income Tax Guide For Individuals
  • 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
  • Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and dependency status