Tax Resources for International Students & Scholars

March 04, 2010 By: Teri Albrecht

Tax time is upon us and NAFSA resources are here to help! Learn more about the resources available to assist your students and scholars in filing their federal tax returns. Tax filing generally sparks questions about ITINs. Find out more about ITIN procedures and how you can provide assistance in filing these applications with IRS.

Federal Income Tax Brochure

This brochure offers general guidelines only for federal income tax obligations, including determining tax residency and which forms must be filed and when. Included in the brochure is: What is Considered Income, What is a Tax Return, Who Must File a Tax Return, What is a "Non-Resident" Alien, Determining Tax Residency, Where to Get Help Locally, and Additional Internet Resources.

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Processing ITIN (International Tax Identification Number) Applications

This practice resource is designed to make the ITIN application process more transparent. Procedures include processing ITINs for individuals to: (1) receive scholarship, fellowship and grant payments and (2) claim dependents on their federal tax return (restricted to limited number of students).

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Resources from the IRS Website

  • The IRS Foreign Foreign Students & Scholars Page is a clearinghouse of various topics that relate to foreign student and scholar tax issues and ITIN issues.
  • Link & Learn - This is a good training tool for Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/TCE) volunteers, and includes case studies and quizzes (takes approximately 2-4 hours to go through thoroughly).
  • International Taxpayer - Provides links to other resources on the IRS website.
  • Non-Resident Alien Toolkit - This is a publication with a PDF Slideshow and FAQs. Applicable to filing 2015 returns, but still might be helpful for background.