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 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.
- 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)