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 is designed to offer 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.

View the resource

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).

View the resource

Resources from the IRS Web site

Foreign Student & Scholar information
This site is a clearinghouse of various topics that relate to foreign student and scholar taxes issues and ITIN issues.

Three links on the Student's page of the IRS Web site:

  • Link & Learn - This is a good training tool 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 Web site.
  • Non-Resident Alien Toolkit - This is a publication with a PDF Slideshow and FAQs.