Foreign Student and Scholar Curriculum for Volunteers


Temporary visitors (international students and scholars) to the United States who are in F, J, M, or Q immigration visa status have a filing requirement. They must file at least one form with the IRS for federal income tax purposes.

Colleges and universities normally provide self-help VITA sites for these individuals. Volunteer tax preparers are taught to:

  • Distinguish between resident and nonresident aliens
  • Determine whether a nonresident alien is required to file
  • Determine the correct forms to file
  • Determine whether a tax treaty applies and determine which income is taxable and which is excludable
  • Correctly complete Form 8843PDF and Forms 1040-NRPDF

The course is designed as a stand-alone training resource. It can also be used in conjunction with the Basic and Advanced VITA/TCE course content using Link and Learn Taxes online.

Additional resources for this course are listed below and available through an IRS-SPEC tax consultant or on the IRS Forms & Instructions page.