VITA/TCE Foreign Student and Scholar Volunteer Resource Guide

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4011

VITA/TCE Foreign Student and Scholar Volunteer Resource Guide

Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)

2025 RETURNS

Take your VITA/TCE training online at

apps.irs.gov/app/vita/. Link to the Practice Lab to

gain experience using tax software and take the

certification test online, with immediate scoring and

feedback.

www.irs.gov/vita

Publication 4011 (Rev. 10-2025) Catalog Number 34182T Department of the Treasury Internal Revenue Service www.irs.gov

CONTACTS

Common Phone Numbers/ Web Addresses/ etc.

IRS-SPEC Relationship Manager:

TaxSlayer :

Site Coordinator:

Site Leader(s):

Forms, Instructions & Publications: www.irs.gov/formspubs

Tax Treaties: www.irs.gov/individuals/international-taxpayers/tax-treaties

Tax Treaty Tables: www.irs.gov/individuals/international-taxpayers/tax-treaty-tables

State Government Websites: www.irs.gov/stategovsites

State Contact(s):

Other Contacts

EFiling Form 1040-NR through TaxSlayer The latest information on the preparation of Forms 1040-NR through TaxSlayer can be found by going

to the VITA/TCE Springboard at vita.taxslayerpro.com and accessing the Pro Online Knowledgebase or Pro Desktop Knowledgebase where you will find the applicable lesson for completing the

Form 1040-NR using either version. (Search using key word “1040-NR”).

Table of Contents

Important Changes for 2025�� 2

Foreign Student/Scholar VITA-TCE Scope �� 4

Tips for Filing�� 5

Substantial Presence Test? - Decision Tree�� 6

Substantial Presence Test? – Decision Chart 1 (Student)�� 7

Substantial Presence Test? – Decision Chart 2 (Teacher or Trainee) �� 8

Resident or Nonresident Alien Decision Tree �� 9

Resident or Nonresident Alien Decision Chart �� 10

Form 13614-NR - Common Issues, Page 1�� 12

Form 13614-NR - Common Issues, Page 2�� 13

Unique Treaty Provisions�� 14

Countries with Treaty Benefits for Scholarship or Fellowship Grants (Income Code 16)�� 15

Countries With Treaty Benefits for Teaching and Research (Income Code 19) �� 16

Countries With Treaty Benefits for Studying and Training (Income Code 20) �� 17

Capital Gains / Losses �� 18

Dividend Income�� 20

State Income Tax Refunds�� 22

How to Claim Treaty Benefits on Form 1040-NR �� 24

Schedule OI - Income Exempt from Tax�� 25

Form 1042-S Foreign Person’s U.S. Income Subject to Withholding�� 26

Filing Status�� 31

Exemption Personal/Dependent Issues �� 31

Standard or Itemized Deduction �� 31

Wage Calculation Worksheet�� 32

Tax Credits and Nonresident Aliens �� 32

Social Security and Medicare Taxes�� 33

What Form(s) to File �� 33

When to File�� 34

Payment Options �� 34

Where to File �� 35

Source Documents�� 35

Additional Resources�� 36

General Summary of U.S. Immigration Terms �� 37

Job Aid-Filers without an Individual Taxpayer Identification Number or Social Security Number .�� 38

Important Changes for 2025

Tax Form Changes

ITIN

• Any ITIN that wasn’t included on a U.S. federal tax return at least once for three

consecutive tax years will expire on December 31 of the third consecutive tax year

of non-use. In addition, ITIN’s assigned before 2013 have expired. These

affected taxpayers who expect to file a tax return this year must submit a renewal

application. If a renewal application was previously submitted and approved, the

applicant does not need to renew again.

• For more information refer to Instructions for Form W-7.

Exemptions/ Dependents

• The 2025 Reconciliation Legislation (H.R. 1), also known as the One Big Beautiful Bill Act

(OBBBA), permanently suspended the personal and dependency exemptions.

(reduced to zero)

• For 2025, the gross income limitation for a qualifying relative is $5,200.

Standard Deduction

The standard deduction for qualifying residents of India who may choose not to itemize

deductions on Schedule A (Form 1040-NR) has increased. The standard deduction

amounts for 2025 are:

• $30,000 – Married Filing Jointly or Qualifying Surviving Spouse (increase of $800)

• $15,000 – Single or Married Filing Separately (increase of $400)

Student loan interest deduction begins to phase out for taxpayers with Modified Adjusted

Gross Income (MAGI) more than $85,000 ($170,000 for joint returns) and is completely

phased out for taxpayers with MAGI of $100,000 or more ($200,000 or more for joint returns).

Foreign Earned Income Exclusion

• For 2025, the maximum foreign earned income exclusion is $130,000.

Congress may enact additional legislation that will affect taxpayers after this

publication goes to print. Any changes will be reflected in Publication 4491-X,

VITA/TCE Training Supplement, available in mid-January on www.irs.gov.

Foreign Student/Scholar VITA-TCE Scope

The scope of the Foreign Student and Scholar Volunteer Income Tax Assistance Program is

limited to only those areas of tax law specifically addressed in your Link and Learn training.

This occurs for many reasons:

1. It is one of our Quality Site Requirements: standards proven to provide the most

consistent quality services to the taxpayers.

2. As a volunteer you are only covered for liability while preparing returns within your IRS

certification level.

3. Many areas of tax law, specifically treaty issues and nonresident alien issues, can be

very time consuming and would prevent the program from assisting other taxpayers

with less complex returns.

4. The VITA program should be consistent across the nation and around the globe.

Services offered in one site generally should be the same as those offered at other

sites which have volunteers of the same certification level.

If your site finds that Foreign Students and/or Scholars have similar Out of Scope issues, you

may want to refer them to other free services that can help them or advise them to seek the

services of a professional tax preparer.

Types and Sources of Income

Source is determined by

Dividends, with no applicable treaty benefits

Income type

Where payer is incorporated

OUT

FORM 1040-NR

Interest - general business/investment

Payer’s place of residence

Interest - Not Effectively Connected to a U.S.

Trade or Business

Payer’s place of residence

Schedule NEC

Interest - Personal Account from a Banking

Institution

Payee’s place of residence

Not taxable in U.S.

Gambling winnings

Payer’s place of residence

Non-Employee Compensation/ Self Employment (Form 1099-NEC, etc.)

Where services are performed

Schedule NEC

Pension or Annuity payments attributable to:

Contributions (employer or employee, pretax)

/ Earnings of domestic (U.S.) trusts

Where the services were performed/The U.S. is the source

Line 5a/5b

IRA distributions

The U.S. is the source

Line 4a/4b

Refunds of State & Local Income Taxes

The U.S. is the source

Form 1040, Schedule 1,

Then Form 1040-NR,

Line 8

Rents

Where property is located

Royalties from natural resources

Where property is located

Royalties from patents, copyrights, etc.

Where property is used

Salaries, wages, and other compensation for

personal services (Listed on Forms W-2 and

1042-S codes 19 and 20)

Where services are performed

Sale of inventory that was purchased

Where the inventory is sold

(Where title passes)

Sale of personal property (except inventory)

Tax home of seller

Sale of real property

Where the property is located

X*B

Line 1a

Foreign Student/Scholar VITA-TCE Scope

Types and Sources of Income

Income type

Source is determined by

OUT

Taxable Scholarships and fellowships

Residence of grantor

Form 1040,

Schedule 1, Then

Form 1040-NR, Line 8

Social Security Benefits (U.S.)

Where the services were performed

Schedule NEC

Stock sales (Capital Gains/ Losses) sales

under $10,000

Where payer is incorporated

X*A

Schedule NEC

Unemployment Compensation

Payer’s place of residence

Form 1040,

Schedule 1

Student Loan Interest

Where services are performed

Form 1040,

Schedule 1

Educator Expenses, Health Savings Account, (Unless VITA Basic or Advanced

and IRA Deductions

certified)

Self-Employment Tax, SEP, Penalty on Early

Withdrawal of Savings, etc. not covered in

Foreign Student Scholar Training

X*B

(Due to the complexity of these

issues for Nonresident Aliens and

possible treaty provisions, etc.)

FORM 1040-NR

Form 1040,

Schedule 1

Deductions:

State & Local Income Taxes

U.S. Only

Form 1040-NR,

Schedule A

Gifts to U.S. Charities

U.S. Only

Form 1040-NR,

Schedule A

Casualty & Theft Losses

Certain Misc. Deductions

(Only to the extent included in the

Training Materials.)

Medical, Mortgage Interest, Property Taxes,

etc. not listed on Form 1040-NR, Sch. A

Form 1040-NR,

Schedule A

Other:

Form 1095-A - Premium Tax Credits

(Nonresidents are not eligible,

repayments are Out of Scope.)

Dual Status Residency

Treaty Provisions claimed by a Resident Alien

Refunds of Social Security Taxes erroneously

withheld (Form 843)

Election to be treated as a Resident to file

MFJ with resident spouse

(Election Statement is Out of

Scope)

See Form 843

X**

Claim of “Closer Connection” or “Dual” Status

Form W-7, ITIN Application

X***

* U.S. SOURCE ONLY IS WITHIN SCOPE

** A paper return can be done by a VITA/TCE site, but the election/attachment is Out of Scope.

***Only a qualified CAA site can prepare these to be sent with the return.

Advanced certification is also required. Refer to treaty for possible further restrictions.

Au Pairs in the U.S. on J-1 Visa are Out of Scope

Tips for Filing

Foreign students and scholars will have one of three statuses for tax purposes:

• Resident: U.S. residents who meet either the green card test or the substantial presence

test

• Nonresident: Persons who are not U.S. citizens or lawful permanent residents of the

United States

• Dual status: Persons who are both nonresidents and resident aliens in the same tax year

(Out of Scope)

If you are an exempt individual for the Substantial Presence Test you will generally file using

Form 1040-NR.

If you must apply the Substantial Presence Test and are determined to be a Resident Alien,

the normal rules and procedures for filing a Form 1040 should be followed.

If you must apply the Substantial Presence Test and are determined to be a Nonresident Alien,

you will generally file using Form 1040-NR.

1. Nonresident students, teachers, or trainees who are temporarily in the U.S. in F, J, M, or

Q immigration status must file returns if they have income that is subject to withholding,

whether tax is withheld or not.

2. Nonresident aliens claiming treaty benefits must also file a return.

Form 8843 - Who Must File

If you are an alien individual (other than a foreign government-related individual), you must file

Form 8843 yearly (for yourself and all family members in the U.S. in F-2 or J-2 immigration

status) to explain the basis of your claim that you can exclude days of presence in the United

States for purposes of the substantial presence test.

Foreign scholars or students (with or without income) excluding days of presence in the United

States because you fall into any of the following categories, must file a fully completed Form

8843.

• You were unable to leave the United States as planned because of a medical condition

or problem.

• You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa.

• You were temporarily in the United States as a student on an “F,” “J,” or “M,” visa.

Substantial Presence Test? - Decision Tree

If you are temporarily present in the United States on an F, J, M, or Q visa, use this chart to determine if

you are an exempt individual for the Substantial Presence Test (SPT).

Student

Teacher on J or Q Visa

F, J or M Visa

Trainee on J Visa

Are you a full-time student?

Are you a student?

Yes

Are you in substantial

compliance with your visa?

Are you in substantial

compliance with your visa?

Do you choose to claim a Closer

Connection (Out of Scope) exception

to the Substantial Presence Test?

Yes

Were you exempt as a teacher,

trainee, or student for any part of

more than 5 calendar years?

Yes

You are

an exempt

individual for the

Substantial

Presence Test

and will file

Form 1040-NR

Yes

In order to claim the exception, all the

following must apply:

A. You do not intend to reside

permanently in the US

B. You must have complied with your Visa.

C. You must not have taken steps to

become a Resident Alien.

D. You must have a closer connection

to a foreign country.

Were you exempt as a teacher,

trainee, or student for any part of 2

of the preceding 6 calendar years?

Yes

Were you exempt as a teacher,

trainee, or student for any part of 3 (or

fewer) of the 6 preceding years, AND

Did a foreign employer pay all your

compensation during the tax year in

question, AND Were you present in

the U.S. as a teacher or trainee in

any of the preceding 6 years, AND

Did a foreign employer pay all your

compensation during each of the

preceding 6 years you were present in

the U.S. as a teacher

or trainee?

Yes

* You must apply the Substantial Presence Test

using the Resident or Nonresident Alien Decision Tree

Do not count the following as days of presence in the United States for the substantial

presence test: Days you are an exempt individual.

Trainees on a Q visa are Out of Scope for the Foreign Student and Scholar program.

Substantial Presence Test? – Decision Chart 1 (Student)

Chart on this page is an alternative (508 Compliant) to the flowchart on the prior page, but the information is

the same.

If you are temporarily present in the United States on an F, J or M visa, use this chart to determine if you are

an exempt individual for the Substantial Presence Test (SPT).

Step

Probe/Ask the taxpayer- Student - F, J or M Visa

Action

Are you a full-time student?

YES- Go to Step 2

NO -Go to Step 7

Are you in substantial compliance with your visa?

YES- Go to Step 3

NO- Go to Step 7

Were you exempt as a teacher, trainee, or student for

any part of more than 5 calendar years?

YES -Go to Step 4

NO- Go to Step 6

Do you choose to claim a Closer Connection exception

to the Substantial Presence Test? (Out of Scope)

YES- Go to Step 5

NO- Go to Step 7

In order to claim the exception, all the following must apply:

A. You do not intend to reside permanently in the US

B. You must have complied with your Visa.

C. You must not have taken steps to become a Resident Alien.

D. You must have a closer connection to a foreign country

YES- Go to Step 6

NO- Go to Step 7

You are an exempt individual for the

Substantial Presence Test and will file Form 1040-NR

* You must apply the Substantial Presence Test

using the Resident or Nonresident Alien Decision Tree

Do not count the following as days of presence in the United States for the substantial

presence test: Days you are an exempt individual.

Substantial Presence Test? – Decision Chart 2 (Teacher or Trainee)

Chart on this page is an alternative (508 Compliant) to the flowchart earlier in this section, but the information

is the same.

If you are temporarily present in the United States on Teacher on J or Q Visa, or Trainee on J Visa, use this

chart to determine if you are an exempt individual for the Substantial Presence Test (SPT)..

Step

Probe/Ask the taxpayer- Teacher on J or Q Visa,

or Trainee on J Visa

Action

Are you a full-time student?

YES- Go to Decision Chart 1,

starting at Step 1

NO- Go to step 2

Are you in substantial compliance with your visa?

YES - Go to Step 3

NO - Go to Step 6

Were you exempt as a teacher, trainee, or student for

any part of more than 5 calendar years?

YES -Go to Step 4

NO- Go to Step 5

Were you exempt as a teacher, trainee, or student for any part

of 3 (or fewer) of the 6 preceding years, AND

Did a foreign employer pay all your compensation

during the tax year in question, AND

Were you present in the U.S. as a teacher or trainee

in any of the preceding 6 years, AND

Did a foreign employer pay all your compensation during

each of the preceding 6 years you were present in the

U.S. as a teacher or trainee?

YES- Go to Step 5

NO- Go to Step 6

You are an exempt individual for the

Substantial Presence Test and will file Form 1040-NR

* You must apply the Substan􀆟al Presence Test using the

Resident or Nonresident Alien Decision Tree, later in this section

Do not count the following as days of presence in the United States for the substantial

presence test: Days you are an exempt individual.

Trainees on a Q visa are Out of Scope for the Foreign Student and Scholar program.

Resident or Nonresident Alien Decision Tree

Start here to determine your residency status for federal income tax purposes

Were you a lawful permanent resident of the United States (“had a green card”) at any

time during the current tax year?1

Were you physically present in the United States on at least 31 days during the

current tax year?3

YES

Were you physically present in the United States on at least 183 days during the 3-year

period consisting of the current tax year, and the preceding 2-years, counting all days of

presence in the current tax year. 1/3 of the days of presence in the first preceding year.

and 1/6 of the days of presence in the second preceding year?3

YES

NO4

Were you physically present in the United States on at least 183 days during the

current tax year?3

YES

• NONRESIDENT Alien for U.S. Tax Purposes5,6,8

• RESIDENT Alien for U.S. Tax Purposes1,2,7

YES

Can you show that for the current tax year you have a tax home in a foreign country

and have a closer connection to that country than to the United States? (*Out of

Scope, Form 8840 required)

YES5

If this is your first or last year of residency, you may have a dual status for the year. See Dual Status Aliens in Pub 519, U.S. Tax Guide for Aliens. (Out of Scope)

In some circumstances you may still be considered a nonresident alien and eligible for benefits under an income tax treaty between the U.S. and your country. See Effect of

Tax Treaties in Publication 519 and check the provision of the treaty carefully. (Out of Scope)

See Days of Presence in the United States in Publication 519 for days that do not count as days of presence in the U.S. (Exempt individuals such as students, scholars, and

others temporarily in the U.S. under an F, J, M, or Q visa’s immigration status do not count their days of presence in the U.S. for specified periods of time.) Foreign Student

and Scholar certification is required to prepare a return for these individuals.

If you meet the substantial presence test for the following year, you may be able to choose treatment as a U.S. resident alien for part of the current tax year. See Substantial

Presence Test under Resident Aliens and First Year Choice under Dual Status Aliens in Publication 519. (Out of Scope)

Nonresident students from Barbados and Jamaica, as well as trainees from Jamaica, may qualify for an election to be treated as a U.S. Resident for tax purposes

under their tax treaty provisions with the U.S. A formal, signed, election statement must be attached to the Form 1040 (preparation of the statement is Out of Scope).

(It continues until formally revoked).

If after using the Substantial Presence Test? - Decision Tree/Chart and the Resident or Nonresident Alien Decision Tree/Chart earlier in this section and have determined a

taxpayer is a Nonresident Alien for U.S. Tax Purposes:

• You will only complete a tax return for a Nonresident Alien if you have certified on the Foreign Student and Scholar tax law, and at least 1 other person at

your site is also certified on the Foreign Student and Scholar tax law, who can quality review the return.

• See the Scope of Service, Form 1040-NR, to confirm if the return is In Scope.

• Be sure to have the taxpayer complete Form 13614-NR, Nonresident Alien Intake and Interview Sheet, and use Publication 4011, VITA/TCE Foreign Student and

Scholar Volunteer Resource Guide, to conduct the Quality Review.

• As the initial return screen opens or under the Basic Information Section in TaxSlayer Pro, select Nonresident Alien, if you have certified under the Foreign Student and

Scholar tax law and the taxpayer’s circumstances are within the scope of the Foreign Student and Scholar VITA program. After selecting the Nonresident Alien filing

status, you will be given three (3) choices; Single nonresident alien, Married nonresident alien, or Qualifying Surviving Spouse with dependent child.

If after using the Substantial Presence Test? - Decision Tree/Chart and the Resident or Nonresident Alien Decision Tree/Chart earlier in this section you have determined a taxpayer

is a Resident Alien for U.S. Tax Purposes, and does not meet any of the exceptions that would be outside of the scope of the VITA program, select one of the filing statuses listed

under the Basic Information Section in TaxSlayer Pro. A Resident Alien is treated like a U.S. Citizen when determining filing status.

At the end of the tax year, if you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the

nonresident spouse as a U.S. resident. In this case, both spouses must report and pay tax on their worldwide income.

(This choice is in effect for the taxable year for which you made the election and for all subsequent years of the taxpayers until revoked or suspended). See

Nonresident Spouse Treated as a Resident in Publication 519, U.S. Tax Guide for Aliens, for more details. (This election is Out of Scope for the Foreign

Student and Scholar certification)

•A checkbox is provided on Form 1040 to make this election (checkbox is In Scope,but choosing to make the election and preparing the required statement as

described in Publication 519 is the responsibility of the taxpayer and spouse). Advising on making this election is Out of Scope (refer taxpayer to a professional

tax preparer for advice). This election also applies to future years unless suspended or ended. A joint return must be filed for the first year in which this election is

made, however a joint or separate return may be filed in subsequent years.

Resident or Nonresident Alien Decision Chart

Determine residency status for federal income tax purposes.

Step

Probe/Ask the taxpayer

you physically present in the United States on at least 31 days

2 Were

during the current tax year?

Were you a lawful permanent resident of the United States (had a “green

card”) at any time during the current tax year?

Were you physically present in the United States on at least 183 days

during the 3-year period consisting of the current tax year and the

preceding 2 years,

• counting all days of presence in the current tax year,

• 1/3 of the days of presence in the first preceding year, and

• 1/6 of the days of presence in the second preceding year?3

you physically present in the United States on at least 183 days

4 Were

during the current tax year?

Action

YES – RESIDENT Alien for U.S. tax purposes1, 2, 7

NO – Go to Step 2

YES – Go to Step 3

NO – NONRESIDENT Alien for U.S. tax purposes5, 6, 8

YES – Go to Step 4

NO – NONRESIDENT Alien for U.S. tax purposes4, 5, 6, 8

YES – RESIDENT Alien for U.S. tax purposes1, 2, 7

NO – Go to Step 5

Can you show that for the current tax year you have a tax home in a

YES* – NONRESIDENT Alien for U.S. tax purposes5, 6, 8

foreign country and have a closer connection to that country than to the

NO – RESIDENT Alien for U.S. tax purposes1, 2, 7

United States? *(Out of Scope, Form 8840, Closer Connection Exception

Statement for Aliens required)

If this is your first or last year of residency, you may have a dual status for the year. See Dual Status Aliens in Pub 519, U.S. Tax Guide for Aliens. (Out of Scope)

In some circumstances you may still be considered a nonresident alien and eligible for benefits under an income tax treaty between the U.S. and your country. See

Effect of Tax Treaties in Publication 519 and check the provision of the treaty carefully. (Out of Scope)

See Days of Presence in the United States in Publication 519 for days that do not count as days of presence in the U.S. (Exempt individuals such as students,

scholars, and others temporarily in the U.S. under an F, J, M, or Q visa’s immigration status do not count their days of presence in the U.S. for specified periods of

time.) Foreign Student and Scholar certification is required to prepare a return for these individuals.

If you meet the substantial presence test for the following year, you may be able to choose treatment as a U.S. resident alien for part of the current tax year. See

Substantial Presence Test under Resident Aliens and First Year Choice under Dual Status Aliens in Publication 519. (Out of Scope)

Nonresident students from Barbados and Jamaica, as well as trainees from Jamaica, may qualify for an election to be treated as a U.S. Resident for tax

purposes under their tax treaty provisions with the U.S. A formal, signed, election statement must be attached to the Form 1040 (preparation of the statement is

Out of Scope.) (It continues until formally revoked).

If after using the Substantial Presence Test? - Decision Tree/Chart and the Resident or Nonresident Alien Decision Tree/Chart earlier in this section and have determined a taxpayer is a Nonresident Alien for U.S. Tax Purposes:

• You will only complete a tax return for a Nonresident Alien if you have certified on the Foreign Student and Scholar tax law, and at least 1 other person at your site is

also certified on the Foreign Student and Scholar tax law, who can quality review the return.

• See the Scope of Service, Form 1040-NR, to confirm if the return is In Scope.

• Be sure to have the taxpayer complete Form 13614-NR, Nonresident Alien Intake and Interview Sheet, and use Publication 4011, VITA/TCE Foreign Student and

Scholar Volunteer Resource Guide, to conduct the Quality Review.

• As the initial return screen opens or under the Basic Information Section in TaxSlayer Pro, select Nonresident Alien, if you have certified under the Foreign Student

and Scholar tax law and the taxpayer’s circumstances are within the scope of the Foreign Student and Scholar VITA program. After selecting the Nonresident Alien

filing status, you will be given three (3) choices; Single nonresident alien, Married nonresident alien, or Qualifying Surviving Spouse with dependent child.

If after using the Substantial Presence Test? - Decision Tree/Chart and the Resident or Nonresident Alien Decision Tree/Chart earlier in this section you have determined a taxpayer is a Resident Alien for U.S. Tax Purposes, and does not meet any of the exceptions that would be outside of the scope of the VITA program, select

one of the filing statuses listed under the Basic Information Section in TaxSlayer Pro. A Resident Alien is treated like a U.S. Citizen when determining filing status.

At the end of the tax year, if you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose

to treat the nonresident spouse as a U.S. resident. In this case, both spouses must report and pay tax on their worldwide income.

(This choice is in effect for the taxable year for which you made the election and for all subsequent years until revoked or suspended). See Nonresident Spouse

Treated as a Resident in Publication 519, U.S. Tax Guide for Aliens, for more details. (This election is Out of Scope for the Foreign Student and Scholar

certification)

A checkbox is provided on Form 1040 to make this election (checkbox is In Scope,but choosing to make the election and preparing the required statement as

described in Publication 519 is the responsibility of the taxpayer and spouse). Advising on making this election is Out of Scope (refer taxpayer to a professional tax

preparer for advice). This election also applies to future years unless suspended or ended. A joint return must be filed for the first year in which this election is made,

however a joint or separate return may be filed in subsequent years.)

If after using the Resident or Nonresident Alien Decision Tree you have determined a taxpayer is a Resident

Alien for U.S. Tax Purposes, and does not meet any of the exceptions that would be outside of the scope of

the VITA program, select one of the filing statuses listed under the Basic Information Section in TaxSlayer

Pro. A Resident Alien is treated like a U.S. Citizen when determining filing status.

If after using the Resident or Nonresident Alien Decision Tree you have determined a taxpayer is a

Nonresident Alien for U.S. Tax Purposes, as the initial return screen opens or under the Basic Information

Section in TaxSlayer Pro, select Nonresident Alien, if you have certified under the Foreign Student and

Scholar Module and the taxpayer’s circumstances are within the scope of the Foreign Student and Scholar

VITA program. After selecting the Nonresident Alien filing status, you will be given three (3) choices; Single

nonresident alien, Married nonresident alien, or Qualifying Surviving Spouse.

You will only complete a tax return for a Nonresident Alien if you have certified on the Foreign Student and

Scholar Module, and at least 1 other person at your site, who is also certified on the Foreign Student and

Scholar Module, can quality review the return.

Form 13614-NR - Common Issues, Page 1

Form

Last or family name

Visa #

Date of birth:

First

Middle initial

Passport #

(mm/dd/yyyy)

OMB Number

1545-1964

Nonresident Alien Intake and Interview Sheet

(October 2025)

Telephone #

E-mail address

Were you a U.S. citizen or resident alien the entire year?

Yes

Foreign residence address

Address line 2

Were you ever a U.S. citizen?

Yes

U.S. local street address

City

State

Foreign country

Postal code

Country that issued passport

If “YES”, is your spouse in the U.S.?

Yes

If "YES", is it recognized by the state where you will be filing?

Yes

Are you married?

Zip code

Province/County

Country of citizenship

Are you a

Department of the Treasury - Internal Revenue Service

13614-NR

U.S. National

Yes

Resident of

Canada

Yes

Resident of

Mexico

Yes

Resident of

South Korea

Yes

Resident of

India

Yes

Dependent Information (Only if "Yes" is checked in one of the categories above)

Last or

family name

First name

Date of birth

(mm/dd/yyyy)

Relationship

to you (son,

daughter,

none, etc.)

U.S. citizen,

Did person

Did the

Number of U.S. resident alien,

Did you

provide

person

months lived

provide

U.S. national,

more than

have Gross

with you in

Did

or a resident of

50% of their more than

Income of

the

50% of their $5,200 or

Canada, Mexico, or person file

own

U.S. in 2025

support?

joint return? support?

South Korea

more?

What is the date you FIRST entered the United States on a non-visitor Visa?

Entry Immigration Status - Check one

U.S. Immigrant/Permanent resident

H-1 Temporary employee

Other (list)

F-1 Student

F-2 Spouse or child of student

*J-1 Exchange visitor

J-2 Spouse or child of exchange visitor

F-1 Student

F-2 Spouse or child of student

*J-1 Exchange visitor

J-2 Spouse or child of exchange visitor

Current Immigration Status - Check one

U.S. Immigrant/Permanent resident

H-1 Temporary employee

Other (list)

Have you ever changed your visa type or U.S. immigration status?

If “Yes”, indicate the date and nature of the change.

Enter the type of U.S. visa you held during these years

2019

2020

2021

Yes

2022

2023

* If Immigration status is J-1, what is the subtype? Check one

01 Student

05 Professor

02 Short term scholar

Other (list)

12 Research scholar

2024

What is the actual primary activity of the visit? Check one

01 Studying in a degree program

04 Lecturing

07 Conducting research

10 Clinical activities

02 Studying in a non-degree program

05 Observing

08 Training

11 Temporary employment

03 Teaching

06 Consulting

09 Demonstrating special skills

Catalog Number 39748B

www.irs.gov

12 Here with spouse

Form 13614-NR (Rev. 10-2025)

1. Name should match that on Passport or Visa.

2. Taxpayer’s current address where the IRS should mail refund and/or other correspondence.

3. This is the student’s address back home, typically where the parents live. Needed if refund is to be mailed to foreign

address.

4. The answers are needed to determine if certain treaties apply. This applies to Schedule OI, Other Information.

5. Date first entered as a student/scholar.

6. Typically listed on the student/scholar’s original entry visa. Ask, as it may no longer be in the passport.

7. Current immigration status may have changed since entering the U.S. This may be needed on Schedule OI in Tax

Slayer if a treaty benefit is claimed (as well as Form 8843, Statement for Exempt Individuals With a Medical Condition).

8. Enter on Form 8843 (If you have changed your visa type of U.S. immigration status, be cautious about applying

treaty benefits properly).

9. This will indicate whether further questioning is needed to determine proper treaty benefits, as well as residency.

10. Keep in mind, a J-type visa can also include certain students, if their primary purpose is for study.

Form 13614-NR - Common Issues, Page 2

D11

Check the years you were present in the United States as a teacher, trainee, student or as an accompanying spouse or

2019

2020

2021

2022

2023

2024

dependent of a person in such status for any part of the year.

Have you ever been present in the U.S. PRIOR to 2019 on a teacher, trainee, student visa, or as their accompanying spouse or

Yes

No If so, what years and visa type

dependent?

How many days (including vacations, nonworkdays and partial days) were you present in the U.S. during

2023

2024

2025

List the dates you entered and left the United States during 2025

Date entered United States

mm/dd/yyyy

Date departed United States

mm/dd/yyyy

Date entered United States

mm/dd/yyyy

Did you file a U.S. income tax return for any year before 2025?

If “Yes”, give latest year

Yes

Form number filed

Date departed United States

mm/dd/yyyy

During 2025, did you apply to be a green card holder (lawful permanent resident) of the United States?

Do you have an application pending to change your status to lawful permanent resident?

1. Are you claiming the benefits of a U.S. income tax treaty with a foreign country?

Yes

If “Yes”, enter the appropriate information in the columns below

(a) Country

(b) Tax treaty article

(d) Amount of exempt

claimed in prior tax years income in current tax year

2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above?

Yes

Information about academic institution you attended in 2025

Name

Telephone number

Address

Name of your academic/specialized program director

Telephone number

Address

If you are due a refund, would you like Direct Deposit

Yes

If you have a balance due, would you like to make a payment directly from your bank account

Yes

During 2025 did you receive

Did you have

Scholarships or fellowship grants

Yes

Wages, salaries or tips

Yes

Casualty losses in a declared disaster

area

Yes

Interest

Yes

Student loan interest paid

Yes

Distributions from IRA, pension or annuity

Yes

State or local income taxes

State or local tax refunds

Yes

U.S. Charitable contributions

Unemployment compensation

Yes

Dividend income or capital gains or losses

Yes

Child/Dependent care expenses

Yes

IRA contributions

Yes

Any other income (gambling, lottery, prizes, awards, self-employment, rents, royalties, virtual currency, etc.)

Did you or any dependent have health insurance coverage through HealthCare.gov (The Marketplace)?

If yes, was any Advanced Premium Tax Credit received? (Provide Form 1095-A)

Privacy Act and Paperwork Reduction Act Notice

We are asking for this information so you may participate in the IRS Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) program which

provides IRS-certified volunteer income tax preparers to assist with basic income tax return preparation for qualified individuals. The IRS authority to collect this information is

5 U.S.C. section 301 and 26 U.S.C. section 7801. The information you provide may be disclosed to others who coordinate VITA/TCE staffing, outreach, and other VITA/TCE

related activities. The IRS may only disclose your return and return information as provided by 26 U.S.C. section 6103. All other records may be disclosed only for purposes

the IRS deems are compatible with the purpose for which IRS collected the records, and consistent with any routine use disclosures described in the System of Record Notice

(SORN) Treasury/IRS 24.030, Customer Account Data Engine (CADE) Individual Master File (IMF). You may view Treasury/IRS SORNs on the Treasury SORN website at

Treasury.gov/System of Records Notices (SORNs). Providing this information is voluntary however, if you do not provide the requested information the IRS volunteers may

not be able to assist you with preparing and filing your tax return.

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-1964.

Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler, please write to the Internal Revenue

Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Catalog Number 39748B

www.irs.gov

Form 13614-NR (Rev. 10-2025)

11. For use in determining exempt days status. (Students may exempt only 5 years TOTAL)

12. Partial days count as full days, unless a Canadian or Mexican commuter with +75% workdays commuting.

(Entered on Form 8843 in TaxSlayer)

13. Most tax years end 12/31/XXXX. List Form 1040, 1040-NR etc., as appropriate.

14. Most treaty articles are listed under income codes 16, 19 or 20 later in this publication. Enter these on Schedule OI.

15. If more than one academic institution was attended during the tax year, use the most recent prior to 01/01/2025.

This information will be used on Form 8843 in TaxSlayer.

16. The school or other payer may provide information for scholarships, grants, wages and salaries electronically and/or paper

form with various formats. Inquire about all sources of income and deductions in this section.

17. Advise taxpayer of record requirements for charitable contributions.

18. Caution: While most student/scholars have insurance provided through their sponsoring school, organization, etc., some

may have applied for coverage through the Marketplace and erroneously received a Premium Tax Credit that

needs to be repaid.

Unique Treaty Provisions

United States-India Income Tax Treaty, Articles 21(2), 22

Under Article 21(2), an Indian student or apprentice may take a standard deduction equal to the amount

allowable on Form 1040 and may be able to claim the personal exemptions for a nonworking spouse and

U.S. born-children. However, benefits will be limited to certain credits, as the allowable exemption deduction

is currently $0.

Treaty benefits for a scholar from India are very different from those for a student. The scholar benefit for

income code 19 is lost retroactively if the visit exceeds 2 years under Article 22.

Generally, the standard deduction for Single taxpayers and Married Filing Separately taxpayers in 2025 is

$15,000.

Nonresident aliens can’t file a joint return. Even though a student from India may be able to take an

exemption for a nonworking spouse, this is not considered a joint return. Thus, the standard deduction for

married filing separately must be used. In determining their tax liability, they must use the tax tables or tax

rate schedules for married filing separately.

United States-People’s Republic of China Treaty, Articles 19, 20

Almost all U.S. tax treaties’ students and scholars’ articles have time limits (see treaty tables for income

codes 16, 19 and 20 below) and may not be available for U.S. residents for tax purposes. An exception is

the United States-People’s Republic of China Treaty.

Article 20 has no time limit restrictions for Chinese students and trainees to claim treaty benefits as long as

they are still completing their education or training in the U.S. It allows students to have an exemption of

up to $5,000 per year for wage income while they are studying or training. In most cases, the student will

become a resident for federal tax purposes in their sixth calendar year. Students from China can continue to

claim the treaty benefits on their resident alien tax return (if they still meet the definition of a student).

Article 19 allows a scholar (teacher, professor or researcher) to exempt from tax earned income for a period

of 3 years in aggregate. After 2 calendar years, a scholar will become a resident alien for tax purposes (if

he or she meets the Substantial Presence Test). They are still entitled to tax benefits under the treaty if the

income earned is within the 3-year period.

Note: This treaty is not applicable to Chinese citizens who are residents of Hong Kong, Macao or Taiwan.

United States-Canada Income Tax Treaty, Article 15

The students and scholars are permitted to use Article 15 of the tax treaty, which applies to dependent

personal services.

Students and scholars making use of the treaty benefits for dependent and independent personal service

income (Income Codes 17 and 18) remain Out of Scope for the VITA/TCE Foreign Student and Scholar

Program and must be referred to a professional tax preparer.

The tax treaty with Canada is different from most other tax treaties because it (1) exempts all earned income

if the nonresident earned not more than $10,000 in the tax year, but (2) taxes all income if the nonresident

earned more than $10,000. This treaty benefit is lost if the nonresident becomes a U.S. resident for tax

purposes.

Countries with Treaty Benefits for Scholarship or Fellowship Grants

(Income Code 16)

U.S.-Russia Income Tax Treaty has been suspended for Foreign Students and Scholars.

If a nonresident alien receives a grant that is not from U.S. sources, it is not subject to U.S. tax.

cholarship or fellowship grants that cover tuition and fees (and books and supplies if required of all

students) are not subject to U.S. tax and generally will not be included in Form 1042-S. Financial aid that is

dependent on the performance of services, such as a teaching assistant, is treated as wages and generally

reported on W-2 or on Form 1042-S with income code 18, 19, or 20.

cholarship or fellowship grants that cover room, board and other personal expenses are subject

to U.S. tax unless a treaty benefit (as summarized below) exists.

Country

Maximum

Years in U.S.

Maximum

Dollar Amounts

Treaty

Article

Bangladesh

No Limit

21(2)

China, People’s Republic of

No Limit

20(b)

Commonwealth of Independent States2

Limited

VI(1)

Cyprus

No Limit

21(1)

Czech Republic

No Limit

21(1)

Egypt

No Limit

23(1)

Estonia

No Limit

20(1)

France

No Limit

21(1)

Germany

No Limit

20(3)

Iceland

No Limit

19(1)

Indonesia

No Limit

19(1)

Israel

No Limit

24(1)

Kazakhstan

No Limit

Korea, South

No Limit

21(1)

Latvia

No Limit

20(1)

Lithuania

No Limit

20(1)

Morocco

No Limit

Netherlands

No Limit

22(2)

Norway

No Limit

16(1)

Philippines

No Limit

22(1)

Poland

No Limit

18(1)

Portugal

No Limit

23(1)

Romania

No Limit

20(1)

Slovak Republic

No Limit

21(1)

Slovenia

No Limit

20(1)

Spain

No Limit

22(1)

Thailand

No Limit

22(1)

Trinidad and Tobago

No Limit

19(1)

Tunisia

No Limit

Ukraine

No Limit

Venezuela

No Limit

21(1)

2-year limit applies to business or technical apprentices.

Commonwealth of Independent States (Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan

and Uzbekistan.) Generally, limited to $10,000 of scholarship/fellowship income to provide ordinary living expenses

Countries with Treaty Benefits for Teaching and Research

(Income Code 19)

The following is a quick-reference summary of treaty benefits. For more information about the

application of these treaty benefits, see Publication 901.

Country

Maximum

Years in U.S.

Maximum

Dollar Amounts

Treaty

Article

Bangladesh

No Limit*

21(1)

Belgium

No Limit

19(2)

Bulgaria

No Limit

19(2)

China, People’s Republic of

No Limit

Commonwealth of Independent States**

No Limit

VI(1)

Czech Republic

No Limit

21(5)

Egypt

No Limit

France

No Limit

Germany

No Limit

20(1)

Greece***

No Limit

XII

India

No Limit

Indonesia

No Limit

Israel

No Limit

Italy

No Limit

Jamaica

No Limit

Japan

No Limit

Korea, South

No Limit

Luxembourg

No Limit

21(2)

Netherlands

No Limit

21(1)

Norway

No Limit

Pakistan***

No Limit

XII

Philippines

No Limit

Poland

No Limit

Portugal

No Limit

Romania

No Limit

Slovak Republic

No Limit

21(5)

Slovenia

No Limit

20(3)

Thailand

No Limit

Trinidad and Tobago

No Limit

Turkey

No Limit

20(2)

United Kingdom

No Limit

20A

Venezuela

No Limit

21(3)

* 2-year limit applies to business or technical apprentices.

** Commonwealth of Independent States (Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan

and Uzbekistan.)

*** Treaty applies to income earned from teaching only, not for research.

Treaty contains provisions that retroactively eliminates benefits if the allowable period in the U.S. or income amounts are

exceeded as defined in the treaty.

Countries With Treaty Benefits for Studying and Training (Income Code 20)

The following is a quick-reference summary of treaty benefits. For more information about the

application of these treaty benefits, see Publication 901.

Country

Maximum

Years in U.S.

Maximum

Dollar Amounts

Treaty

Article

Bangladesh

No Limit*

$8,000

21(2)

Belgium

No Limit

9,000

19(1)(b)

Bulgaria

No Limit

9,000

19(1)(b)

Chile

No Limit

China, People’s Republic of

No Limit

5,000

20(c)

Cyprus

2,000

21(1)

Czech Republic

5,000

21(1)

Egypt

3,000

23(1)

Estonia

5,000

20(1)

France

5,000

21(1)

Germany

9,000

20(4)

Iceland

9,000

19(1)

Indonesia

2,000

19(1)

Israel

3,000

24(1)

Korea, South

2,000

21(1)

Latvia

5,000

20(1)

Lithuania

5,000

20(1)

Luxembourg

No Limit

21(2)

Malta

No Limit

9,000

20(2)

Morocco

2,000

Netherlands

No Limit

2,000

22(1)

Norway

2,000

16(1)

Pakistan

No Limit

5,000

XIII(1)

Philippines

3,000

22(1)

Poland

2,000

18(1)

Portugal

5,000

23(1)

Romania

2,000

20(1)

Slovak Republic

5,000

21(1)

Slovenia

5,000

20(1)

Spain

5,000

22(1)

Thailand

3,000

22(1)

Trinidad and Tobago

2,000

19(1)

Tunisia

4,000

Venezuela

5,000

21(1)

* 2-year limit applies to business or technical apprentices.

Treaty contains provisions that retroactively eliminates benefits if the allowable period in the U.S. or income amounts are

exceeded as defined in the treaty.

Tax Treaty provisions allowed federally may not be honored by some states. Contact your

state to see if treaty provisions are honored on the state return.

Capital Gains / Losses

The only capital gains/losses within the scope of the Foreign Student & Scholar VITA program are

related to the sale of U.S. stocks, generally considered NOT effectively connected with the taxpayer’s U.S.

trade or business. All other sales of property remain Out of Scope.

If a nonresident alien is physically present in the U.S. for less than 183 days during the tax year, none of

the capital gains from these sales are taxable. The days counted for excludable gains consider all days of

presence, regardless of exempt days based on visa status under IRC §7701(b).

If the nonresident is present in the U.S. for 183 days or more, generally the rate of tax on the gain is 30%.

This income is reported on Form 1040-NR, U.S. Nonresident Alien Income Tax Return, Schedule NEC,

Tax on Income Not Effectively Connected With a U.S. Trade or Business, NOT on Schedule D, Capital

Gains and Losses, nor on the income section of Form 1040-NR. Capital losses of nonresident aliens may

only offset other capital gains. (Capital losses of nonresident aliens cannot be used against other income,

nor can they be carried forward to another tax year.)

Some tax treaties provide an exclusion from tax on various capital gains relating to stock sales. The

following countries have a tax treaty with the U.S. If the table below indicates a potential 0% tax, review all

paragraphs of the treaty article fully to ensure all conditions are met (reported on Schedule NEC). (Some

treaties limit the percentage of stock ownership held or types of assets held by the corporation, etc.)

Tax Treaties Taxation Rate - Capital Gains (from Sales of U.S. Stocks)

Treaty Country

Country

Code

Australia

Austria

Bangladesh

Barbados

Belgium

Bulgaria

Canada

China, People’s Republic of

Comm. of Independent States*

Cyprus

Czech Republic

Denmark

Egypt

Estonia

Finland

France

Germany

Greece

Iceland

India

Indonesia

Ireland

Israel

Italy

Jamaica

Japan

Kazakhstan

Korea, South

Capital Gains from

U.S. Corporate Stock sales

Rate

Treaty Article Citation

30%

none

13(6)

13(4)

13(6)

13(3)

13(8)

XIII(4)

IIII(1)(b)

16(1)

13(6)

14(1)(d)

13(6)

13(5)

none

13(6)

14(2)(b)

13(5)

15(1)(d)

13(4)

13(6)

13(7)

13(6)

Capital Gains / Losses

Tax Treaties Taxation Rate - Capital Gains (from Sales of U.S. Stocks)

Treaty Country

Latvia

Lithuania

Luxembourg

Malta

Mexico

Morocco

Netherlands

New Zealand

Norway

Pakistan

Philippines

Poland

Portugal

Romania

Slovak Republic

Slovenia

South Africa

Spain

Sri Lanka

Sweden

Switzerland

Thailand

Trinidad & Tobago

Tunisia

Turkey

Ukraine

United Kingdom

Venezuela

Other Countries

Capital Gains from

U.S. Corporate Stock sales

Country

Code

–

Rate

Treaty Article Citation

30%

13(6)

14(5)

13(6)

13(7)

13(2)(c)(ii)

14(7)

13(7)

12(1)(c)(ii)

none

14(2)

14(7)

14(6)

13(1)(b)

13(6)

13(5)

13(7)

13(6)

13(5)

–

13(5)

13(4)

13(5)

–

* Those countries to which the U.S.-U.S.S.R. income tax treaty still applies: Armenia, Azerbaijan, Belarus,

Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.

Nonresident aliens residing in the U.S. for less than 183 days in the tax year, generally

are exempt from tax on Capital gains from U.S. stock sales.

U.S. – Russia Income Tax Treaty has been suspended for Foreign Students and

Scholars, effective August 16, 2024.

Dividend Income

U.S. – Russia Income Tax Treaty has been suspended for Foreign Students and Scholars, effective

August 16, 2024.

Generally, dividend income from investments in U.S. corporate stock is considered FDAP (Fixed,

Determinable, Annual or Periodic) income, NOT effectively connected to the taxpayer’s U.S. trade or

business and is therefore taxable at a 30% rate on Form 1040-NR, Schedule NEC, NOT on the income

section on the front of Form 1040-NR.

The U.S. has income tax treaties with a number of foreign countries. These treaties can often reduce or

eliminate U.S. income tax on various types of income, such as dividends, if certain conditions are met.

Carefully read the tax treaty article and the conditions allowing for reduced rates. Many of these reduced

rates only apply to regulated investment companies (RICs) or a real estate investment trusts (REITs).

Below is a list of the treaty countries and the treaty article and protocol potentially allowing reduced rates.

Information Only

Dividend income for the nonresident aliens is subject to 30% income tax rate, unless a lower rate is allowed by

treaty. These lower treaty rates are Out of Scope for the VITA/TCE Foreign Student and Scholar program.

Tax Treaties / Taxation Rate - Dividends (paid by U.S. Corporations)

Treaty Country

Australia

Austria

Bangladesh

Barbados

Belgium

Bulgaria

Canada

Chile

China, People’s Republic of

Comm. of Independent States*

Cyprus

Czech Republic

Denmark

Egypt

Estonia

Finland

France

Germany

Greece

Iceland

India

Indonesia

Ireland

Israel

Italy

Jamaica

Japan

Kazakhstan

Korea, South

Latvia

Lithuania

Luxembourg

Malta

Dividends paid by

U.S. Corporations (general)

Country

Code

Rate

15mm

15w

15mm

15w, rr

15dd, mm

10dd, mm

15mm

15w

15dd, mm

15w

15dd, mm

15mm

15dd, mm

25w

15mm

25w

15mm

10dd, mm

15ff

15w

15dd, mm

–

Treaty Article Citation

10(2)/P6

10(2)

10(2)/1PIII(1); 2PII(6)

10(2)

X(2)/5P5(1)

9(2)

None

12(2)

10(2)

10(2)/PII

11(2)

10(2)

10(2)/PIII

10(2)/2P2

10(2)/PIV

none

10(2)

11(2)/P1

10(2)

12(2)

10(2)

10(2)/P2

10(2)

12(2)

10(2)

Dividend Income

Tax Treaties / Taxation Rate - Dividends (paid by U.S. Corporations)

Treaty Country

Mexico

Morocco

Netherlands

New Zealand

Norway

Pakistan

Philippines

Poland

Portugal

Romania

Slovak Republic

Slovenia

South Africa

Spain

Sri Lanka

Sweden

Switzerland

Thailand

Trinidad & Tobago

Tunisia

Turkey

Ukraine

United Kingdom

Venezuela

Other Countries

Dividends paid by

U.S. Corporations (general)

Country

Code

–

Rate

Treaty Article Citation

10dd. mm

15dd, mm

15mm

15w

15mm

15w

15gg

15dd, mm

15w, dd

15w

20w

15ff

15mm

10(2)/2PII

10(2)

10(2)/P3(a)

10(2)/PVI

8(2)/PVI(1)

VII(2)/VI(1)

11(2)

10(2), (3)

10(2)

10(2)/PIV

10(2)

12(1)

10(2)

None

* Those countries to which the U.S.-U.S.S.R. income tax treaty still applies: Armenia, Azerbaijan, Belarus,

Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan & Uzbekistan.

The rate applies to dividends paid by a regulated investment company (RIC) or a real estate investment trust

(REIT). However, that rate applies to dividends paid by a REIT only if the beneficial owner of the dividends is

an individual holding less than a 10% interest (25% in the case of Portugal, Spain, Thailand, and Tunisia) in

the REIT.

Amounts paid to certain pension funds that are not derived from the carrying on of a business, directly or indirectly, by the fund are exempt. This includes dividends paid by a REIT only if the conditions in footnote mm

are met. For Sweden, to be entitled to the exemption, the pension fund must not sell or make a contract to

sell the holding from which the dividend is derived within 2 months of the date the pension fund acquired the

holding. The United States has competent authority arrangements (MAP) with some treaty jurisdictions (e.g.

Netherlands and Switzerland) that describe which pension funds are eligible for the exemption. See the Com

petent Authority Arrangements page on irs.gov.

The rate applies to dividends paid by a regulated investment company (RIC). Dividends paid by a real estate

investment trust (REIT) are subject to a 30% rate.

In Sri Lanka, the rate applies to dividends paid by a real estate investment trust (REIT) only if the beneficial

owner of the dividends is (a)an individual holding less than a 10% interest in the REIT, (b) a person holding not

more than 5% of any class of the REIT’s stock and the dividends are paid on stock that is publicly traded, or

The rate applies to dividends paid by a regulated investment company (RIC) or real estate investment trust

(REIT). However, that rate applies to dividends paid by a REIT only if the beneficial owner of the dividends is

(a) an individual (or pension fund, in some cases) holding not more than a 10% interest in the REIT, (b) a

person holding not more than 5% of any class of the REIT’s stock and the dividends are paid on stock that is

publicly traded, or (c) a person holding not more than a 10% interest in the REIT and the REIT is diversified.

The rate applies to dividends paid by a regulated investment company (RIC) or real estate investment trust

(REIT). However, that rate applies to dividends paid by a REIT only if the beneficial owner of the dividends is

(a) an individual holding not more than a 25% interest in the REIT, (b) a person holding not more than 5% of

any class of the REIT’s stock and the dividends are paid on stock that is publicly traded, or (c) a person holding not more than a 10% interest in the REIT and the REIT is diversified, or (d) a Dutch belegginginstelling.

The rate applies to dividends paid by a regulated investment company (RIC) or a real estate investment trust

(REIT). However, that rate applies to dividends paid by a REIT only if the beneficial owner of the dividends is

an individual holding less than a 10% interest (25% in the case of Portugal, Spain, Thailand, and Tunisia) in

the REIT.

State Income Tax Refunds

If a taxpayer itemized deductions in a prior year and claimed a deduction for state income taxes, then

received a state tax refund, that refund may be taxable income in the year it is received. See Publication 525,

Taxable and Nontaxable Income, for additional information.

Students may have received taxable refunds of state and/or local taxes. Remember that nonresident

students, except from India, must itemize their deductions. This can include state and local income

taxes paid.

Students from India are allowed a standard deduction. If the standard deduction was used on the previous

year’s tax return, do not include the amount of any state or local tax refund in taxable income.

Scholarship and Fellowship Grants Exclusion

Sch 1, Line 8r—Scholarship and fellowship grants not reported on Form W-2

Enter the amount of scholarship and fellowship grants not reported on Form W-2, reduced by the total

amount exempt by treaty. However, if you were a degree candidate at an eligible educational organization,

generally include on Sch 1, Line 8r only the amounts you used for expenses other than tuition, fees,

and required, course-related expenses. For example, amounts used for room, board, and travel must be

reported on line 8r.

Attach any Form(s) 1042-S you receive from the educational organization to page 1 of the Form

1040-NR. Scholarship and fellowship grants are reported in box 2 of Form 1042-S.

For more information about tax requirements for scholarships and fellowships, see Pub. 519 and chapter

1 of Pub. 970.

Under some treaties, scholarship or fellowship grant income is not exempt from tax if the

income is received in exchange for the performance of services, such as teaching, research,

or other services. Also, many tax treaties do not permit an exemption from tax on scholarship

or fellowship grant income unless the income is from sources outside the United States. If you

are a resident of a treaty country, you must know the terms of the tax treaty between the

United States and the treaty country to claim treaty benefits on Form 1040-NR. See the

instructions for item L of Schedule OI, later, for details.

Example 1. You are a citizen of a country that does not have an income tax treaty in force with the United

States. You are a candidate for a degree at ABC University (located in the United States). You are receiving

a full scholarship from ABC University. You are not required to perform any services, such as teaching,

research, or other services, to get the scholarship, and you have no other sources of income. The total

amounts you received from ABC University during 2025 are as follows:

Tuition and fees

$25,000

Books, supplies, and equipment

1,000

Room and board

9,000

$35,000

The Form 1042-S you received from ABC University for 2025 shows $9,000 in box 2 and $1,260 (14% of

$9,000) in box 10.

Note. Box 2 shows only $9,000 because withholding agents (such as ABC University) are not required to

report section 117 amounts (tuition, fees, books, supplies, and equipment) on Form 1042-S.

You would enter $9,000 on line 8r of Schedule 1 (Form 1040) only.

Example 2. The facts are the same as in Example 1, except that you are a citizen of a country that has an

income tax treaty in force with the United States that includes a provision that exempts scholarship income

and you were a resident of that country for income tax purposes immediately before arriving in the United

States to attend ABC University. Also, assume that, under the terms of the tax treaty, you are present in the

United States only temporarily to finish your degree, and all of your scholarship income is exempt from tax

because ABC University is a nonprofit educational organization.

When completing your tax return, do the following.

Provide all the required information in item L of Schedule OI (Form 1040-NR). Enter the $9,000 shown in box

2 of Form 1042-S into column (d) of the schedule.

Enter $9,000 from box L1(e) of Schedule OI (Form 1040-NR) on line 1k of Form 1040-NR.

Enter $1,260 on line 25g of Form 1040-NR to report the withholding shown in box 10 of Form 1042-S.

For this example, you will not enter any amount on line 8r of Schedule 1 (Form 1040) because the

entire scholarship income shown in box 2 of Form 1042-S is exempt from tax by the treaty.

How to Claim Treaty Benefits on Form 1040-NR

Nonresident aliens may claim treaty benefits on Form 1040-NR.

If a taxpayer is a resident alien eligible to claim treaty benefits on Form 1040, the return is Out of

Scope for the VITA/TCE Foreign Student and Scholar program.

The following shows how to claim treaty benefits listed on Form 1042-S, Foreign Person’s U.S. Source

Income Subject to Withholding.

First, enter the necessary information based on the F13614-NR, Nonresident Alien Intake and Interview

Sheet entries, and your interview with the taxpayer for the three sections of Schedule OI in TaxSlayer.

This section shows how to enter the Form 1042-S, however, a taxpayer who received a Form W-2,

Wage and Tax Statement, or other income statement may also be eligible to exclude income under

their treaty. This section of the software would be used for these taxpayers, as well.

The Schedule OI menu will

automatically open after entering

Dependents / Qualifying Person

selections in the software.

Complete all sections on the Schedule

OI Menu; General Information, Dates

Entered and Departed the U.S. in

Current Year, and Income Exempt

from Tax.

For a taxpayer who does not receive

Form 1042-S and is entitled to claim

treaty benefits first complete the

Schedule OI-General Information with

the allowable treaty benefit amount

listed under Wages Exempt by a treaty.

Next, move to Schedule OI- Income

Exempt from Tax and re-enter the

amount of exempt income.

Schedule OI - Income Exempt from Tax

Federal Section>Payments and Estimates>Foreign Person’s U.S. Source Income Subject

to Withholding

List the country from which the taxpayer

is claiming treaty benefits. Once entered,

another box will appear with a drop-down

menu asking which treaty article is being

applied.

If this treaty benefit has been used on

PRIOR returns, list the total number of

months the article has been used in

PRIOR years.

List the amount of income THIS year

that is to be exempt from taxation due

to the treaty article. (Remember, if the

amount received is less than the amount

excludable by treaty, list the amount

received.)

1. Next, you will enter the information from each box on the Form 1042-S into the software.

Only enter information for completed boxes. Each entry has the same corresponding title as listed on

the form.

Form 1042-S Foreign Person’s U.S. Income Subject to Withholding

Corresponding Box from Form 1042-S

Box 3

Box 3b or 4b rate,

if listed

Listed above Box

Generally, Out-of-Scope.

(Amended Returns are

permitted for current year and

special circumstances based

on the site’s established

procedures.)

Box 1

Box 10

Form 1042-S Foreign Person’s U.S. Income Subject to Withholding

Corresponding Box from Form 1042-S

Box 12d

Box 12a

Box 12b

Box 12c

Box 12e

Box 12g

Box 12h

Box 12i

Box 13f

Box 13g

Box 13h

Box 13i

Box 13j

Box 13k

Form 1042-S Foreign Person’s U.S. Income Subject to Withholding

Corresponding Box from Form 1042-S

Box 14a

Box 14b

Box 15d

Box 15a

Box 15b

Box 15c

Box 15e

Box 15g

Box 15h

Box 15i

Form 1042-S Foreign Person’s U.S. Income Subject to Withholding

Corresponding Box from Form 1042-S

Box 16a

Box 16b

Box 16d

Box 16e

Box 16c

Box 17b

Box 17c

Box 17a

Form

1042-S

Foreign Person’s U.S. Source Income Subject to Withholding

Go to www.irs.gov/Form1042S for instructions and the latest information.

2025

OMB No. 1545-0096

Copy A

for

Department of the Treasury

Internal Revenue Service

UNIQUE FORM IDENTIFIER

AMENDED

AMENDMENT NO.

1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4”

13d City or town, state or province, country, ZIP or foreign postal code

code

3a Exemption code

4a Exemption code

13e Recipient’s U.S. TIN, if any

13f Ch. 3 status code

3b Tax rate

4b Tax rate

13g Ch. 4 status code

5 Withholding allowance

13h Recipient’s GIIN

6 Net income

7a Federal tax withheld

13i Recipient’s foreign tax identification

number, if any

7b Check if federal tax withheld was not deposited with the IRS because

escrow procedures were applied (see instructions) . . . . . .

13k Recipient’s account number

7c Check if withholding occurred in subsequent year with respect to a

partnership interest . . . . . . . . . . . . .

13l Recipient’s date of birth (YYYYMMDD)

7d Check if you are a qualified intermediary, withholding foreign

partnership, or withholding foreign trust revising its reporting on Form

1042-S to report to a specific recipient . . . . . . . . .

13j LOB code

14a Primary withholding agent’s name (if applicable)

8 Tax withheld by other agents

9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions) 14b Primary withholding agent’s EIN

(

)

15 Check if pro-rata basis reporting

10 Total withholding credit (combine boxes 7a, 8, and 9)

15a Intermediary or flow-through entity’s EIN, if any

11 Tax paid by withholding agent (amounts not withheld) (see instructions)

15d Intermediary or flow-through entity’s name

12a Withholding agent’s EIN

15b Ch. 3 status code 15c Ch. 4 status code

12b Ch. 3 status code 12c Ch. 4 status code 15e Intermediary or flow-through entity’s GIIN

15f Country code

15g Foreign tax identification number, if any

12d Withholding agent’s name

15h Address (number and street)

12e Withholding agent’s global intermediary identification number (GIIN)

15i City or town, state or province, country, ZIP or foreign postal code

12f Country code

12g Foreign tax identification number, if any

16a Payer’s name

16b Payer’s TIN

12h Address (number and street)

16c Payer’s GIIN

16d Ch. 3 status code

16e Ch. 4 status code

12i City or town, state or province, country, ZIP or foreign postal code

17a State income tax withheld

13a Recipient’s name

17b Payer’s state tax no. 17c Name of state

13b Recipient’s country code

13c Address (number and street)

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 11386R

Form 1042-S (2025)

Filing Status

Generally, nonresident aliens must use either the Single or the Married Filing Separately (Married

Nonresident Alien) filing status. (Only residents of Canada, Mexico, Republic of Korea (S. Korea), and

India may qualify for the Qualifying Surviving Spouse, if applicable.) The married nonresident alien status

can be used whether their spouse is present in the U.S. or not.

Head of household filing status cannot be used if the taxpayer was a nonresident alien during any part

of a year.

Nonresidents who are married to U.S. Citizens or resident aliens can make an election to file a joint

return for tax purposes on Form 1040 and file as Married Filing Jointly (Out of Scope). If both married

taxpayers are nonresident aliens, they CANNOT file as Married Filing Jointly, they must file as Married

Filing Separately.

STATE RETURNS: Check with the state income tax authorities regarding the correct filing status that

applies to any state return being prepared.

Exemption Personal/Dependent Issues

The personal and/or dependency exemption deduction for 2025 is $0.

Nonresidents from the following countries may be able to claim their children as dependents.

Nonresidents from Canada or Mexico may be able to claim other family members as dependents, if they

and their family members meet the requirements. See Publication 4012 for additional criteria.

Everyone claimed on the return must have either a Social Security number (SSN) or a valid Individual

Taxpayer Identification Number (ITIN).

Canada, Mexico, India, and South Korea

The exemption amount for 2025 is $0. For India and South Korea, refer to Publication 519 for additional

information.

Standard or Itemized Deduction

Standard Deduction - Nonresident aliens are generally not eligible for the standard deduction. For those

eligible (India Treaty), they must use the amount for the single or married filing separately filing status

being used (if legally blind, or over 65, see Publication 501).

Generally, the standard deduction amount for single or married filing separately for 2025 is $15,000.

Itemized Deductions - The 2025 Reconciliation Legislation (H.R. 1), also known as the One Big Beautiful

Bill Act (OBBBA), increased the dollar amount of state and local income taxes that are deductible to

$40,000 for MFJ returns with MAGI under $500,000. ($250,000 for MFS or Single). Miscellaneous Itemized

deductions for employee business expenses, tax preparation fees, etc. have been eliminated. Casualty

Losses are now only permitted for Presidentially Declared Disaster areas (and remain Out of Scope).

The amount you can deduct for contributions made to U.S. qualified charitable organizations is generally

limited to no more than 60% of your AGI. Your deduction may be further limited to 50%, 30%, or 20% of

your AGI, depending on the type of property you give and the type of organization you give it to. Refer to

the Instructions for Form 1040-NR for more information. All other allowable itemized deductions on Form

1040-NR remain unchanged.

Wage Calculation Worksheet

Since some employers do not issue the correct reporting documents to international students and

scholars, the following formula will help you to accurately compute the amount of wages to be shown on

the income tax return.

Wages from Form W-2, box 1 (if any)

Add: Code 19 or 20 income from Form,

1042-S, box 2 (if any)

Total W-2 and 1042-S

Subtract: Code 19 or 20 treaty benefit

Equals: Wages to be reported on

Form 1040-NR, line 1a =

Tax Credits and Nonresident Aliens

Tax credits are allowed to nonresident aliens only if they receive effectively connected income. Generally,

nonresident alien students and scholars will not qualify for tax credits.

Nonresident aliens cannot elect to be treated as resident aliens in order to claim these credits.

(See exception for Married Filing Jointly in the Filing Status section of this publication, and certain

treaty provisions for students from Barbados and Jamaica, as well as trainees from Jamaica.

These exception elections and treaty provisions are both Out of Scope.)

Child Tax Credit — Nonresident aliens may be able to claim the child tax credit if all of the following

conditions are met:

• The child is a U.S. citizen, national, or resident alien who resides with the taxpayer, and

• The child is a son, daughter, adopted child, grandchild, stepchild, or foster child, and

• The child was under age 17 at the end of the year, and

• The child qualifies as their dependent.

• The child MUST have a valid Social Security number

Child and Dependent Care Credit — Nonresident aliens may be able to claim the Child and Dependent

Care Credit if all of the following conditions are met:

• Pay a qualifying caregiver to care for a dependent under the age of 13, or a disabled dependent (any

age), or a disabled spouse, so the taxpayer and spouse (if applicable) can work or look for work.

• Pay for care provided during the hours when a student or scholar was working (or looking for work)

rather than attending classes or studying.

• Not claim an expense for the credit in an amount exceeding earned income from the United States.

• Generally, married persons must file a joint return to claim the credit. If your filing status is married

filing separately and all of the following apply, you are considered unmarried for purposes of claiming

the credit on Form 2441.

You lived apart from your spouse during the last 6 months of tax year.

Your home was the qualifying person’s main home for more than half of the tax year.

You paid more than half of the cost of keeping up that home for the tax year.

Credit for Other Dependents — If the taxpayer has a qualifying dependent who does not meet some of

the requirements for the Child Tax Credit, they may qualify for the Credit for Other Dependents. The child

must reside in the U.S. with the taxpayer and have a valid SSN or ITIN. (See Publication 17, Your Federal

Income Tax (For Individuals) for details.)

Earned Income Credit — If the taxpayer is a nonresident for any part of the year, the earned income

credit is not available.

Education Credits — If the taxpayer is a nonresident alien for any part of the year, they generally can’t

claim the educational credits, such as the American Opportunity Credit and Lifetime Learning Credit.

Foreign Tax Credit — This credit will usually not be available to nonresident alien students and scholars.

Their foreign-source income is usually not reported on their U.S. income tax return.

Advanced Premium Tax Credit — (As with many other credits, married taxpayers filing separately do

NOT qualify for the Premium Tax Credit.) If the taxpayer obtained insurance through the Marketplace

and received an Advanced Premium Tax Credit (listed on Form 1095-A, Health Insurance Marketplace

Statement), this must be reported. The following instructions should be followed to report the credit and, if

necessary, repay it:

1. In TaxSlayer’s Health Insurance section, answer “Yes” to having received a Form 1095-A, and “Yes”

to “Are you required to repay all of the APTC?” This will cause the software to add the repayment

required into the tax liability.

2. Complete and attach Form 8962, Premium Tax Credit (PTC), to calculate the repayment amount.

Social Security and Medicare Taxes

Generally, a nonresident alien temporarily admitted in the United States as a student is not permitted to work

for a wage or salary or to engage in business while in the United States. However, if a student is granted

permission to work, Social Security and Medicare taxes are not withheld from their pay. This exclusion

ONLY applies to the student, not their spouse or dependents under accompaniment statuses. Individuals in

F-2 or J-2 immigration status are never exempt from FICA (Social Security and Medicare Taxes)

If Social Security or Medicare taxes are withheld from pay that is not subject to these taxes, contact the

employer who withheld the taxes in error for a refund. The employer would also be eligible for a refund of

their portion of the erroneously withheld taxes.

If that employer does not refund the withheld taxes, file Form 843, Claim for Refund and Request for

Abatement, and attach supporting documentation for reimbursement.

See Publication 519, Chapter 8, Paying Tax Through Withholding or Estimated Tax, for a list of items to

attach as supporting documentation. Mail Form 843 (with attachments, including Form 8316, Information

Regarding Request for Refund of Social Security Tax) to the following address:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0038

What Form(s) to File

Form 8843: If any of the following applies: If you are a nonresident alien, excluding days of presence in

the United States for purposes of the substantial presence test because you:

• were an exempt individual (temporarily in the United States as a teacher or trainee in “J” or “Q”

immigration status; temporarily in the United States as a student in an “F”, “J”, “M”, or “Q” immigration

status; or you were a professional athlete competing in a charitable event, or

• were unable to leave the United States as planned because of a medical condition or problem.

Even if the student or scholar had no income, they still must file Form 8843 by the 15th day of the 6th

month after your tax year ends (June 15th) and file one for each family member who is in the U.S. also

excluding days of presence. (The test for residency must be applied separately for each individual under

the above immigration statuses).

If Canadian students are exempt individuals and do not have a visa, use the information from their work

authorization papers to complete Form 8843. Form 1040-NR: For all filing of income and/or treaty benefits.

When to File

Taxpayers will have until April 15, 2026 to file their 2025 return.

If you did not receive wages subject to U.S. income tax withholding, or are filing a standalone Form 8843,

file your return by the 15th day of the 6th month after the tax year ends (June 15th).

When the regular due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next

business day.

Extensions of time to file - If you cannot file your return by the regular due date, file Form 4868,

Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

For the 2025 tax year, the due date is April 15, 2026 making any extension due October 15, 2026

(December 16, 2026 if the due date of your return is June 17, 2026).

You must file the extension by the regular due date of your tax return and pay any tax due with the

request for extension.

Amended Returns - If you later have changes in your income, deductions, or credits after you file

your return, file Form 1040-X, Amended U.S. Individual Income Tax Return. Also use Form 1040-X if

you should have filed Form 1040 instead of Form 1040-NR or vice versa.

If you amend Form 1040-NR or filed a previous Form 1040-X, attach the most recently filed form to the

correct Form 1040-X. Print “Amended” across the top of the attached corrected forms or schedules.

If you are claiming a refund, the amended return must be filed within 3 years from the date the return was

filed or within 2 years from the time the tax was paid, whichever is later.

A tax return filed before the final due date is considered to have been filed on the due date.

Amending the Form 1040-NR using Form 1040-X is handled differently from other amended

returns. Please see Form 1040-X instructions for the proper procedures.

www.irs.gov/pub/irs-pdf/i1040x.pdf

Payment Options

Some students and scholars owe money with their tax return. This is usually due to insufficient withholding

from wages.

Nonresidents have the same payment options as citizens; they can:

• Pay the entire balance by the due date for the return, by direct pay, card or digital wallet, or an IRS Online

Account

• Put the balance on a credit card (fees apply)

• Ask for an extension of time to pay or an installment agreement (fees may apply)

Explain to taxpayers that:

• Interest, and any applicable penalties, will continue to accrue until they pay the full amount due

• They should not send cash through the mail; personal checks, cashiers’ checks, and money orders are

accepted

Where to File

Forms 8843 and 1040-NR

For Form 1040-NR,

must be mailed to:

if enclosing a payment, mail to:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

P.O. Box 1303

USA

Charlotte, NC 28201-1303

USA

For those returns that cannot be efiled, the returns must be mailed. Tax returns cannot be faxed or

emailed to the Internal Revenue Service (IRS).

Source Documents

You may see many types of income documents when you are assisting international students and scholars.

The following list may help you in identifying the documents you may see.

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding - Many students and scholars

will receive this form if they have income and/or a scholarship that is subject to treaty benefits.

Form W-2, Wage and Tax Statement - Most students and scholars are allowed to work. If they earn more

than the amount exempted by their treaty, the excess should be reported on the W-2. When students and

scholars work off campus, they often receive a W-2 for the full amount they earned. That is why it is important

to use the Wage Calculation Worksheet in this guide.

Form 1098-T, Tuition Statement - Academic institutions issue Form 1098-T to students who paid tuition

during the tax year. This form helps the students calculate the educational credits. Since nonresident aliens

usually cannot claim the educational credits, the form is not part of their tax return.

Form 1099-INT, Interest Income - Many banks and savings institutions issue the 1099-INT to nonresident

alien and scholars. Since most nonresident student and scholars do not need to report their interest income,

the form is not part of their tax return. To avoid receiving a Form 1099-INT, file Form W-8 BEN with the bank

or financial institution.

Form 1099-NEC, Nonemployee Compensation - Sometimes a nonresident alien student or scholar will give

you a 1099-NEC. There are several complicated issues involved when this happens. These returns are Out

of Scope for the VITA/TCE Foreign Student and Scholar program and must be referred to a professional tax

preparer.

Forms 1095-A, Health Insurance Marketplace Statement - If the taxpayer has a F1095-A that indicates an

Advanced Premium Tax Credit was allowed, the taxpayer will need to complete Form 8962, calculating the

proper credit amount and repaying any excess advances, as necessary.

Additional Resources

• Link & Learn Taxes for Foreign Student Course

• Forms 1040-NR, U.S. Nonresident Alien Income Tax Return

• Form 843, Claim for Refund and Request for Abatement

• Form 8233, Exemption from Withholding on Compensation for Independent (& Certain Dependent)

Personal Service of a Nonresident Alien Individual

• Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld

on Wages Received by a Nonresident Alien on an F, J, or M Type

• Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition

• Form 13614-NR, Nonresident Alien Intake and Interview Sheet

• Instructions for Schedule 8812, Credits for Qualifying Children and Other Dependents

• Publication 519, U.S. Tax Guide for Aliens

• Publication 597, Information on the United States-Canada Income Tax Treaty

• Publication 901, U.S. Tax Treaties

• Publication 1915, Understanding your IRS Individual Taxpayer Identification Number (ITIN)

• Publication 970, Tax Benefits for Education

• Publication 4152, Electronic Toolkit for Nonresident Alien VITA/TCE Sites

• Publication 4756, Foreign Student and Scholar Volunteer Tax Return Preparation PowerPoint presentation

• Publication 4757, Individual Taxpayer Identification Number PowerPoint presentation

• Publication 5087-FS, VITA/TCE Foreign Student and Scholar Resource Guide

General Summary of U.S. Immigration Terms

Alien – An individual who is not a U.S. citizen or U.S. national. For Income tax purposes, aliens are

classified as Residents or Nonresidents.

Bona Fide Resident — An individual who is established in a foreign country or countries for an

uninterrupted period which includes an entire year that extends into the current tax year.

Dual Status — Aliens who are both Residents and Nonresidents of the U.S. within the same tax year.

Exempt Individual — Aliens who, because of the terms of their immigration status, are not considered to

be “present in the United States” for purposes of the substantial presence test.

Exempt Status — A visa status that provides for a defined period of time in which the days an alien is

physically present in the U.S. are not counted for purposes of the substantial presence test.

Expatriation Tax — An additional tax that may apply to U.S. citizens who have renounced their

citizenship and long-term residents who have ended their U.S. resident status for federal tax purposes.

Different rules apply according to the date upon which you expatriated.

Green Card, (F I-551, U.S. Permanent Resident Card) —An alien registration card issued by U.S.

Citizenship and Immigration Services (USCIS) giving an individual the privilege, according to the

immigration laws, of residing permanently in the U.S. as an immigrant.

Taxpayer Identification Number — A unique number used by individuals and other tax entities to file tax

forms with the IRS.

Individual Taxpayer Identification Number (ITIN) — A tax processing number issued by the Internal

Revenue Service. It is a nine-digit number that always begins with the number 9. ITINs are for federal

tax reporting only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals

comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns

and payments for those not eligible for Social Security Numbers (SSNs). An ITIN does not authorize work

in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

ITINs issued will expire if unused on a federal tax return for 3 consecutive years. If expired, you

must reapply for a new number, if needed.

Nonresident Alien — An alien who is temporarily residing in the U.S., a resident alien who has

abandoned permanent residence in the United States, or an alien who has never been in the U.S. A

nonresident alien is an individual who has not passed the lawful permanent residency test (Green Card

test) or the substantial presence test for the calendar year.

Resident Alien — Aliens admitted to the U.S. under permanent immigration visas are generally resident

aliens and meet the substantial presence test or lawful permanent residency test. (green card test).

Substantial Presence Test — A rule applied in determining if an alien is a U.S. Resident for tax

purposes. Generally, an individual meets the substantial presence test if the individual was in the U.S. for

at least 31 days during the current calendar year and was present in the U.S. for at least 183 days during

the current year and the two preceding calendar years.

For purposes of the substantial presence test, an individual does not count days of temporary

presence in the United States under certain visas.)

Social Security Number (SSN) – A nine-digit number issued by the Social Security Administration to

U.S. citizens and aliens permitted to work in the United States.

Treaty Benefits – Provisions of a tax treaty that allow for various items of tax relief or responsibility not

provided for under general tax laws.

Nonimmigrant Visas – Allows a nonimmigrant to enter the United States in one of several different

categories, which correspond to the reason the nonimmigrant was allowed to enter the U.S.

Nonimmigrant – An alien who has been granted the right to reside temporarily in the United States.

Immigrant – An alien who has been granted the right to reside permanently in the United States and work without

restrictions. Also known as a Lawful Permanent Resident (LPR), they are eventually issued a “green card”.

Passport – An official government document that certifies one’s identity and citizenship and permits a citizen to

travel abroad.

U.S. National – An individual who, although not a U.S. citizen, owes his/her allegiance to the United States.

U.S. nationals include individuals born in American Samoa or the Commonwealth of Northern Mariana Islands.

U.S. Citizen – An individual born in the United States, Puerto Rico, Guam or the U.S. Virgin Islands, or an

individual whose parent is a U.S. citizen, or a former alien who has been naturalized as a U.S. citizen.

Job Aid- Filers without an Individual Taxpayer Identification Number

(ITIN) or a Social Security Number (SSN)

Then

Filers without an ITIN or a Complete Form 8843 leaving the “Your U.S. taxpayer identification number” box blank

SSN that only need to file a

Form 8843

Filers without an ITIN

(ineligible for SSN) and

in addition to the Form

8843 needs to file a Form

1040-NR

The following are the most common ways to apply for an ITIN using Form W-7, Application for IRS

Individual Taxpayer Identification Number

• In person at IRS Taxpayer Assistance Center, www.irs.gov search box

“Local IRS office” to see list of locations, services provided, and

whether an appointment is required.

• By mail, follow instructions for the W-7

• Through an Acceptance Agent or Certifying Acceptance Agent (CAA),

listing at www.irs.gov search box “Acceptance Agent Program”

• Through the Student and Exchange Visitor Program (SEVP) for more

information www.irs.gov search box “SEVP”

Filers eligible for a SSN

Must apply for SSN at www.ssa.gov or a local Social Security Office using Form SS-5, Application

for Social Security Card

Cannot apply for an ITIN

ITIN has expired

ITINs, will be deactivated if not used on at least one federal income tax return for three consecutive

years. The taxpayer will be notified of the deactivation.

Must re-apply for ITIN, if needed, see instructions above

Quality Review Check List

After reviewing the tax return and verifying that it reflects correct tax law application to the

information provided by the taxpayer, notate “QR Complete” with initials on the F13614-NR.

A 100% Quality Review is required on all tax returns using

a completed Form 13614-NR, source documents, and this Check List.

A signed Form 14446, Virtual VITA/TCE Taxpayer Consent, was received before preparing a virtual return.

Return was accurately determined to be within the scope of the VITA/TCE Foreign Student and Scholar

program.

Volunteer return preparer and quality reviewer had proper certification levels for the return.

Residency status for tax purposes was properly determined

Taxpayer’s identity, address, and phone numbers were verified. (Govt. issued photo ID)

Names, SSN or ITINs and dates of birth of taxpayer (and spouse and dependents, if from Canada, Mexico,

India, or South Korea) match supporting documents

NOTE: ITINs will expire if not used on a federal income tax return for three consecutive years.

Filing status is correctly determined (single or the proper married status, etc.).

All allowable dependents properly listed for eligible credits, etc. (Canada, Mexico, India and South Korea)

Dependents’ identification numbers and names listed correctly

Income items correctly transferred from Form W-2, Form 1042-S, and Form 1099 (amounts paid, name,

address, income codes, EIN, etc. properly listed)

Is all income reported? Including taxable amounts not reported on an income statement or from the payer

including, but not limited to all gambling and lottery winnings, prizes and awards, rents, royalties, stock sales, etc.

Itemized deduction section line completed accurately or Standard deduction (students from India only) is correct.

All allowable credits are correctly entered.

Withholding shown on Forms W-2, 1042-S, 1099, and estimated tax reported correctly.

All calculations are correct.

If a treaty benefit was claimed, the proper treaty article was listed in the proper section(s).

Has a Form 8843 completed, as necessary, for the taxpayer and any accompanying spouse and children.

Overpayment (or balance due) computed correctly

Direct Debit or Direct Deposit information was entered correctly, as applicable.

Advise the taxpayer of their responsibility to provide correct information in the preparation of the return prior

to signing.

Advise the taxpayer of where to sign the return: Form 8843, Form 1040-NR, or Form 8879, IRS e-file

Signature Authorization. [If a child has to file a tax return or Form 8843, but can’t sign the form, the

child’s parent, guardian, or another legally responsible person must sign the child’s name, followed by

the words “By (Your signature) Parent for Minor Child”.]

If filing by paper, all Forms W-2 and 1042-S, as well as schedules and forms, are attached to the return.

Advised of proper mailing address.

SIDN and Site Name are properly listed on the return.

IRS.gov.gov

Your online resource for volunteer and taxpayer

assistance

Partner and Volunteer Resource Center

www.irs.gov/Individuals/Partner-and-Volunteer-Resource-Center

• What’s Hot!

• Partner & Volunteer Quality

Quality and Tax Alerts for IRS Volunteer Programs

www.irs.gov/Individuals/Quality-and-Tax-Alerts-for-IRS-Volunteer-Programs

• Quality Site Requirement Alerts (QSRA)

• Volunteer Tax Alerts (VTA)

Volunteer Training Resources

www.irs.gov/Individuals/Volunteer-Training-Resources

Outreach Connection

www.irs.gov/Outreach-Connection

Interactive Tax Assistant (ITA)

www.irs.gov/ita

Tax Information for Individuals

www.irs.gov/Individuals

Tools & Applications

www.irs.gov

• Document upload tool

(https://www.irs.gov/help/irsdocument-upload-tool)

•

• Where’s My Refund

(https://www.irs.gov/wheres-my-refund)

• Pay Directly From Your Bank Account

(https://www.irs.gov/payments/direct-pay)

• Get Your Tax Records

(https://www.irs.gov/individuals/gettranscript)

• Identity Protection Pin (IP PIN)

(https://www.irs.gov/identity-theftfraud-scams/get-an-identityprotection-pin)

• Tax Withholding Estimator

(https://www.irs.gov/individuals/

tax-withholding-estimator)

• Taxpayer Assistance Center Locator

(https://www.irs.gov/help/contactyour-local-irs-office)

eBooks

Want to view our training products on your mobile or tablet devices? Click here to

access our eBooks: www.irs.gov/Individuals/Site-Coordinator-Corner

IRS2Go Mobile App

Another device to use for additional information is IRS2Go. Click here to download IRS2Go mobile app: www.irs.gov/newsroom/irs2goapp

and much more!

Your direct link to tax information 24/7: www.irs.gov

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.