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

Nonresident Income and Deductions

Taxation of Nonresidents

Peer-to-Peer Economy

Income received from peer-to-peer U.S. source income such as Uber, Lyft, AirBnB, etc. is generally taxable. Certain expenses may be deductible; however, this topic is out of scope for the Foreign Student & Scholar VITA Program. (Limited self-employment income is handled by VITA, only for Form 1040.)

A car and apartment