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

Foreign Student Comprehensive Practice

Part I: Simone Dupont

Filing Requirements

Must Simone file a tax return?

A No, she does not have to file because she is a student
B Yes, she must file because she has been in the U.S. less than 5 years
C No, she does not have to file because she is a resident of a tax treaty country
D Yes, she must file because she is claiming a tax treaty benefit