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Foreign Students and Scholars

Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

Residency for Tax Purposes

Taxpayer Identification Numbers

Withholding Taxes on Foreign Students

Withholding Taxes on Foreign Teachers, Foreign Researchers, and Other Foreign Professionals

Income of Foreign Students and Scholars

Foreign Student and Scholar Income Tax Returns

References/Related Topics

Page Last Reviewed or Updated: 25-Mar-2014