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

Foreign Student Comprehensive Practice

Part I: Ben Hopf

Filing Requirements

Must Ben file a tax return?

A No, he does not have to file because he is a student
B Yes, he must file because he has been in the U.S. less than 5 years
C No, he does not have to file because he is a resident of a tax treaty country
D Yes, he must file because he is claiming a tax treaty benefit