Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Requirements

Introduction

Filing Status

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

  • Resident
  • Nonresident
  • Dual-status

Each status has different filing requirements. This lesson will focus on filing requirements for nonresidents.

If a taxpayer is determined to be a Resident, the normal rules and procedures for filing a Form 1040 should be followed (VITA certification in Basic, Advanced, International, etc., as needed).