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This lesson is designed to teach tax preparers how to determine the proper filing status for nonresident aliens. It will also address the eligibility of a nonresident alien to claim dependency of their spouse or child. The lesson also covers unusual treaty provisions that may affect treaty benefits.

• Form 1040-NR, U.S. Nonresident Alien Income Tax Return
• Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition
• Publication 17, Your Federal Income Tax For Individuals
• Publication 503, Child and Dependent Care Expenses
• Publication 519, U.S. Tax Guide for Aliens
• Publication 596, Earned Income Credit EIC
• Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
• Publication 5876, VITA/TCE Foreign Student and Scholar Training Guide

You can also refer to Link & Learn Taxes, Filing Basics Workout and Filing Status Workout lessons.

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.