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This lesson is designed to teach tax preparers how to identify which foreign students and scholars must file a U.S. tax return.

The primary form referenced in this lesson is Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

Additional references:

• Publication 17, Your Federal Income Tax Guide For Individuals
• Publication 519, U.S. Tax Guide for Aliens
• Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
• Link & Learn Taxes, Filing Basics Workout and Filing Status 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.