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  • Home
  • Training Checklist
    • Ethics & Intake
    • Intake Interview
    • Dependents
    • Filing Status
    • Practice Lab
    • Income >
      • CAPITAL GAINS
      • Self Employed
      • Entering Income
    • Adjustments to Income >
      • HSA
    • Standard Deduction >
      • Itemized Deductions
    • certification
    • Taxes
    • Credits >
      • Non-Refundable
      • refundable credits
      • Education Credit
    • Marketplace
    • Finishing a Return
    • Quality Review & Print Sets
    • Explaining a Return >
      • Refunds
      • Balance Due
  • Study Guides and More
  • Volunteer Agreement
  • PRACTICE SCENARIOS
  • Coordinators
  • Amendment
  • Spanish/Espanol Training
  • Foreign Student
  • W-7 ITIN APPLICATION
  • FAFSA
  • VALET & VIRTUAL
  • CERT ACCEPT AGENT
  • Financial Literacy
  • LITC
  • CE CREDITS
  • POA
  • Transcripts
  • Interpreters
  • MASKED TRANSCRIPTS
  • Misc Info
  • Customer Portal
  • PRESEASON WORKSHOP
  • For Clients
  • New Host Site Info
  • Missing SSA-1099
  • United Way of Lee, Hendry & Glades
  • ID.ME
  • Age Reference
  • RECORDING OF TRAININGS
  • Changes

Foreign student training
​I am just learning all this myself-year 2

Foreign Student Training--Part 1
  • Introduction 
  • Resident or Non-resident and what does that really mean?
  • Form 8843--what it is and how to complete

The amazing tool shared by Marea, thank you!
Determining resident/non resident tools.nrvtap.com/aminra

Practice Scenarios for 8843 (4) **for these--we are saving time and not entering mailing address of student in US and foreign country. You will in real life though.
Completed 8843's to compare yours to:
  • Lisa
  • Harald
  • Nick
  • Elena
Training Presentation: Power point (click here)
                                       for PDF click HERE
                                       for recording, click image
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Foreign Student Training--Part 2
Income & Forms
Treaties
How to enter

​Resources shared in presentation:
  • Handouts to go with PUB 4011 
  • How to reclaim Medicare/Social Security taxes paid in error
Foreign Student Tax Preparer's Checklist​ (click image below)  So you don't forget something
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Training Presentation: Power point (click here)
                                       for PDF click HERE
                                       for recording, click image
Picture

Here are some resources to help you learn more and become Foreign Student certified 

IRS Publication 4152  Non Resident Alien -Electronic Toll Kit for Preparing Returns for Non-Resident Aliens **Awesome Resource
IRS Publication 4011 Foreign Student and Scholar Resource Guide
Resident vs Nonresident Notes--just by me
IRS Publication 901 Tax Treaties
IRS Publication 519 Tax Guide for Aliens
The test is in PUB 6744
IRS Forms used for Foreign Student Returns:
                          Non-Resident  Intake Form
                          Form 8843 Statement for Exempt Individuals
                          Form 8316 Request for Refund of Social Security Tax Withheld
                          Form NEC (part of the tax return--used to report  Dividends & Capital Gains)
                          Form OI (Other Info--make sure to complete this in Taxslayer)





Notes I put together for myself 
Explanation of 1042-S I found from a school website
​

Note: If the client is a Non-resident AND has self-employment, they are out of scope!!!! We cannot do Schedule C's on a 1040-NR at a a VITA/TCE site.
Below is Prosperity Now's Dispatch on Foreign Student Returns. Starting a program at your site.
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Contact Me
You can contact me at maryvitataxes@gmail.com 
Please note: I, Mary Meador, AM NOT a certified accountant or tax law expert. I volunteer with VITA providing free tax preparation for individuals and families whose income is less than $66,000 a year. We deal with simple returns at our sites.  I cannot guarantee the accuracy of all the information on this site as tax laws change and I may not have a clear understanding of complicated issues. I am trying to provide basic tax preparation information for our volunteers to get started--remember Publication 4012 is your go-to resource for questions, as well as irs.gov and Publication 17.  I hope you find this information useful and easy to understand. Thanks for being a VITA/TCE volunteer!​