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

Training Presentation: Power point (click here)
                                       for PDF click HERE
                                       for recording, click image

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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)

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