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.

The primary form referenced in this lesson is Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

Additional references:

  • Publication 17, Your Federal Income Tax Guide For Individuals
  • Publication 519, U.S. Tax Guide for Aliens
  • Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
  • Link & Learn Taxes, Filing Basics Workout and Filing Status Workout Lessons

Note: The forms may change after this material becomes available. Screen shots may depict a previous year's version of the forms or software. Publication 4491X, VITA/TCE Training Supplement, will be released in January to notify volunteers of any tax law and software updates.