Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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

Foreign Students and Scholars

Employers’ Withholding on Foreign Students and Scholars

Income of Foreign Students and Scholars

Deductions for Foreign Student and Scholars

Other References

Who Must File

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.

There is no minimum dollar amount of income that triggers a filing requirement for a nonresident alien, including a foreign student or a foreign scholar.

Filing IS required by nonresident alien students and scholars who have:

  1. A taxable scholarship or fellowship grant, as described in Chapter 1 of Publication 970, Tax Benefits for Education;
  2. Income partially or totally exempt from tax under the terms of a tax treaty; and/or
  3. Any other income that is taxable under the Internal Revenue Code.

Filing IS NOT required by nonresident alien students and scholars who have income ONLY from:

  1. Foreign sources;
  2. Interest Income from a:
  1. U.S. bank
  2. U.S. savings & loan institution
  3. U.S. credit union
  4. U.S. insurance company
  1. An investment that generates Portfolio Interest (Described in Chapter 3 "Exclusions From Gross Income" - "Interest Income" – "Portfolio interest" of Publication 519, U.S. Tax Guide for Aliens);
  2. A scholarship or fellowship grant that is entirely a Tax Free Scholarship or Fellowship Grant as described in Chapter 1 of Publication 970, Tax Benefits for Education; and/or
  3. Any other income that is nontaxable under the Internal Revenue Code. However, income that is not taxable because of an income tax treaty must be reported on a U.S. income tax return even though no income tax is due on the U.S. income tax return.

Determine Residency Status

Taxpayer Identification Numbers

Employers’ Withholding on Foreign Students and Scholars

Income of Foreign Students and Scholars

Deductions for Foreign Student and Scholars

Other References