This lesson is designed to teach tax preparers how to determine if there is a tax treaty affecting the reporting requirements of foreign students and scholars who must file a U.S. tax return. The lesson also covers income codes and uncommon treaty provisions that may affect taxable income.
Forms referenced in this lesson include:
- Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
- Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
You can also refer to the following:
- Publication 519, U.S. Tax Guide for Aliens
- Publication 597, Information on the United States-Canada Income Tax Treaty
- Publication 901, U.S. Tax Treaties
- 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 and dependency status
- The complete text of the tax treaties, available at: https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z