Foreign Student and Scholar Curriculum for Volunteers


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

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.