Foreign student and scholar curriculum for volunteers

Temporary visitors (international students and scholars) to the United States who are in F, J, M, or Q immigration visa status have a filing requirement. They must file at least one form with the IRS for federal income tax purposes.

Colleges and universities normally provide self-help VITA sites for these individuals. Volunteer tax preparers are taught to:

• Distinguish between resident and nonresident aliens
• Determine whether a nonresident alien is required to file
• Determine the correct forms to file
• Determine whether a tax treaty applies and determine which income is taxable and which is excludable
• Correctly complete Form 8843 PDF and Forms 1040-NR PDF

The course is designed as a stand-alone training resource. It can also be used in conjunction with the Basic and Advanced VITA/TCE course content using Link and Learn Taxes online.

Additional resources for this course are listed below and available through an IRS-SPEC tax consultant or on the IRS Forms & Instructions page.

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