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

Nonresident Income and Deductions


Who Must File?

Filing is required by nonresident alien students and scholars who have:

  • Any other income that is taxable under the Internal Revenue Code
  • Income partially or totally exempt from tax under the terms of a tax treaty

A student with a $300 taxable scholarship, or a researcher whose income is exempt by treaty, etc.

Form W-2 , Form 1099-R and Form 1042-S