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. Publication 4011, Foreign Students and Scholars Resource GuidePDF Publication 4152, Electronic Toolkit for Nonresident AlienPDF Foreign Student and Scholar Test/Retest is included in Form 6744, VITA/TCE Volunteer Assistor's Test/RetestPDF Foreign Student and Scholar Test Answer Key (Publication 4189-E, VITA/TCE Volunteer Test/Retest Answers) is also available to partners from an IRS-SPEC tax consultant. Publication 5087, VITA/TCE Foreign Student and Scholar Resource GuidePDF (this is a forms guide to use at the site or testing) Form 13614-NR, Intake and Interview Sheet for Nonresident AliensPDF Puerto Rico Resource Guide (Publication 4696 (PR)PDF) Publication 4695 (PR), Puerto Rico test for VolunteersPDF Publication 4695 PR-A, Instructor Guide and Test Answers
