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.
- 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