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

Finishing the Return

Introduction

Welcome!

This lesson is designed to teach tax preparers how to complete the final steps for finishing the return.

Forms referenced in this lesson include:

  • Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition
  • Form 1040-NR, U.S. Nonresident Alien Income Tax Return
  • Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals
  • Form W-7, Application for IRS Individual Taxpayer Identification Number

You can also refer to the following:

  • Form W-4, Employee's Withholding Certificate
  • Publication 519, U.S. Tax Guide for Aliens
  • Publication 901, U.S. Tax Treaties
  • Publication 4011,VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
  • Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number ITIN
  • Link & Learn Taxes lesson, Finishing the Return
  • 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.