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

Foreign Student Comprehensive Practice

Part I: Simone Dupont

Topic Overview

Our first taxpayer is Simone Dupont. Here is basic information about her:

  • She was born April 15, 1992. She is a citizen and permanent resident of France and is single. Her address in her home country is 4111 East Road, Any City, France. She came to the United States in F-1 visa status on August 1, 2012. She has remained in this country ever since and is a full-time student at the local university.
  • Simone began working on the university campus on January 3, 2014. She filed Form 8233 with the payroll department on January 15, 2014, allowing the university to not withhold taxes. She earned $9,225 in wages.
  • She did not have to pay income tax in France on her U.S. earnings. She did not take any affirmative steps to apply for permanent residence in the United States.
  • If Simone must submit a return, she wants any refund mailed to her. She does not want to authorize anyone else to discuss the return with the IRS.

Click here to view Simone's Form 13614NR.

Click here to view Simone's Form W-2.

Click here to view Simone's Form 1042-S.