Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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 8843 and Forms 1040NR and 1040NR-EZ 

The course is designed as a stand-alone training resource.  It can also be used in conjunction with the Basic, Intermediate 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 and Publication page.

  • Publication 4011, Foreign Students and Scholars Resource Guide  
  • Publication 4152, Electronic Toolkit for Nonresident Alien
  • Publication 4704-FS, Foreign Student and Scholar Test
  • Foreign Student and Scholar Test Answer Key (Publication 4704 FS-A) is also available to partners from an IRS-SPEC tax consultant.
  • Form 13614NR, Intake and Interview Sheet for Nonresident Aliens
  • Puerto Rico Resource Guide (Publication 4696 PR) 
  • Puerto Rico test for Volunteers (Publication 4695 PR) 
  • Instructor Guide and Test Answers (Publication 4695 PR-A)