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

Nonresident Income and Deductions

Introduction

Lesson Objectives

At the end of this lesson, you will be able to:

  • Be aware of some tax law changes that affect Foreign Student and Scholars
  • Determine the source of a student's or scholar's income
  • Determine whether a student and scholar should file Form 1040NR or Form 1040NR-EZ
  • Identify different types of income and determine if they are a taxable
  • Identify the applicable itemized deductions that can be included on Form 1040NR
  • Accurately complete Form 1040NR-EZ

Estimated time to complete: 30 minutes