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This lesson is designed to teach tax preparers how to identify the residency status of foreign students and scholars who must file U.S. tax returns.

Forms referenced in this lesson include:

• Form 8840, Closer Connection Exception Statement for Aliens
• Form 1040-NR, U.S. Nonresident Alien Income Tax Return

You can also refer to the following:

• Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
• Publication 519, U.S. Tax Guide for Aliens
• Link & Learn Taxes, Filing Status Workout and Filing Basic Workout lessons
• Publication 5876, VITA/TCE Foreign Student and Scholar Volunteer Training Guide

Note: The forms may change after this material becomes available. Screen shots may depict a previous year's version of the forms or software. Publication 4491-X, VITA/TCE Training Supplement, will be released in January to notify volunteers of any tax law and software updates.