Taxpayer Overview

Our first taxpayer is Ben Hopf. Here is basic information about him:

He was born December 26, 2003. He is a citizen and permanent resident of Germany and is single. His address in his home country is Danziger Str. 12A, 10435 Berlin, Germany. He came to the United States in F-1 immigration status on August 1, 2024. He has remained in this country ever since and is a full-time student at the local university.
Ben began working on the university campus on January 3, 2025. He filed Form 8233 with the payroll department on January 15, 2025, advising the university to not withhold taxes. He earned $6,800 in wages.
Ben received a scholarship that covered his room and board of $14,500 for the year. Ben will claim a tax treaty exemption for this amount. He received a Form 1042-S for this.
Ben purchased ABC stock on November 2, 2024 for $1,200 and sold the stock September 5, 2026 for $2,800. Ben meets all the requirements of the United States-Germany Income Tax Treaty - Article Citation 13(5).
He did not have to pay income tax in Germany on his U.S. earnings. He did not take any affirmative steps to apply for permanent residence in the United States.
If Ben must submit a return, he wants any refund direct deposited to his bank account. He does not want to authorize anyone else to discuss the return with the IRS.

Foreign Student Comprehensive Practice