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This lesson is designed to teach tax preparers how to identify foreign students and scholars who are exempt from paying Social Security, Medicare, and self-employment taxes.

Forms referenced in this lesson include:

• Form 1040-NR, U.S. Nonresident Alien Income Tax Return
• Form 843, Claim for Refund and Request for Abatement
• Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa

You can also refer to the following:

• Publication 519, U.S. Tax Guide for Aliens
• Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
• 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.