IRSMonterey Institute of International Studies

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IRS/Monterey Institute of International Studies

• Presents
• Understanding Federal Income Tax for Foreign
  Students and Scholars

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Agenda

• Introductions
• Non-Resident Alien Income Tax Reporting
  Requirements
• Form 8843
• Filing Requirements
• Treaty Overview
• Income and Deduction Issues
• Ask the Tax Specialists

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Non-Resident Alien Income Tax Reporting

• Determination of Residency Status
• Non-Resident
• Dual Status
• Resident
• Who must File

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Form 8843

• Who Must File
• Students Part 1 3
• Scholars Part 1 2

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Form 8843
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Filing Requirements

• Forms 1040NR and 1040NR-EZ
• When and Where to File
• Family Issues
• Finishing the Return

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Form 1040NR
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Form 1040NR-EZ
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Treaty Overview

• Tax Residency
• U.S. Scholarship or Fellowship Grants
• Compensation for Teaching and Researching
• Compensation during Studying and Training

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Income and Deduction Issues

• Effectively Connected Income
• Not Effectively Connected Income
• Itemized Deductions

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Additional Information

• Publication 515, Withholding of Tax on
  Non-Resident Aliens
• Publication 519, U.S. Tax Guide for Aliens
• Publication 520, Scholarships Fellowships
• Publication 901, U.S. Tax Treaties

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Ask the Tax Specialist

• Q A ???
• Reference www.irs.gov

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Thank You

• Louise Seibel, Sr. Tax Specialist
• Josie Martinez, Sr. Tax Specialist