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

Nonresident Income and Deductions



This lesson discusses the taxation of nonresident students and scholars. The U.S. does not tax foreign source income received by nonresident aliens, but nonresident aliens are subject to taxation of income from U.S. sources.

Forms and publications referenced in this lesson include:

  • Forms 1040-NR, W-8BEN, and 8233
  • Publications 519 and 970

You can also refer to:

  • Publication 4012, Volunteer Resource Guide, for helpful tips on preparing tax returns
  • Publication 4011, Foreign Student and Scholar Volunteer Resource Guide, for guidance on filing taxes for nonresident aliens, and
  • Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and dependency status