This lesson is designed to teach tax preparers how to identify foreign students and scholars who are exempt from paying Social Security, Medicare, and self-employment taxes.
Forms referenced in this lesson include:
- Form 1040-NR, U.S. Nonresident Alien Income Tax Return
- Form 843, Claim for Refund and Request for Abatement
- Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa
You can also refer to the following:
- Publication 519, U.S. Tax Guide for Aliens
- Publication 4011, Foreign Student and Scholar Volunteer Resource Guide, for helpful tips on preparing tax returns for nonresident aliens