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 PDF and Forms 1040NR PDF and 1040NR-EZ PDF 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 PDF, Foreign Students and Scholars Resource Guide Publication 4152 PDF, Electronic Toolkit for Nonresident Alien Publication 4704-FS PDF, 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 PDF (Publication 4695 PR) Instructor Guide and Test Answers (Publication 4695 PR-A)
