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Foreign Students and Scholars
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IRS.gov Web Site
Exempt Individual -  Who is a Student
Foreign Student Liability for Social Security and Medicare Taxes
Foreign Student/Foreign Scholar Filing Requirements for U.S. Federal Income Tax Form 1040NR or 1040NR-EZ
Foreign Students and Scholars
IRS Clarifies Temporary ITIN Application Requirements for Noncitizens with Tax Extensions and Many Foreign Students
Link and Learn Taxes - Foreign Student
Reduced Withholding on Scholarships and Fellowships - Alternate Withholding Procedure
Resident Alien Claiming a Treaty Exemption for a Scholarship or Fellowship
Taxpayer Identification Numbers (TINs) for Foreign Students and Scholars
The Closer Connection Exception to the Substantial Presence Test for Foreign Students
The Taxation of Capital Gains of Nonresident Alien Students, Scholars and Employees of Foreign Governments
Withholding Certificates and Exemptions for Personal Services and Students
Withholding Federal Income Tax on Scholarships, Fellowships, and Grants Paid to Aliens
Principal Publications Publications
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Related Publications
Publication 519 U.S. Tax Guide for AliensIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 4011 VITA/TCE Foreign Student and Scholar Volunteer Resource GuidePDF version of this PublicationTopic Screen for this Publication
Forms and Instructions Forms and Instructions
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Relevant Forms
Form 8843 Statement for Exempt Individuals and Individuals with a Medical ConditionTopic Screen for this Form
Related Topic Links
related topicAlien, Nonresident
related topicAu Pairs
related topicCertifying Acceptance Agent (CAA)
related topicEducation
related topicExchange Visitor and Student
related topicForeign Students' Place of Residence
related topicForeign Teachers, Foreign Researchers, and Other Foreign Professionals
related topicForeign Workers
related topicImmigration
related topicIndividual Taxpayer Identification Number (ITIN)
related topicStudent
related topicStudent and Exchange Visitor Program (SEVP)
related topicStudents, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens
related topicSubstantial Presence Test
related topicTax Treaty Exemption Procedure for Students