KASFAA Oz-Sociated Press, Fall2003
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Kevin Doerksen of the Internal Revenue Service has graciously agreed to submit very informative articles to us as a part of a new IRS education program. This article focuses on what type of tax return does a non-resident alien need to submit for verification purposes. If you have any tax articles related to financial aid that you would like to see addressed in future newsletter, please contact me at cindy.stanphill@wichita.edu and I will contact Kevin to see if could submit an article. (Editor's Note)

Filing Requirements for Non-resident Alien Students

Submitted by Kevin Doerksen
Internal Revenue Service
Suite 5000, Stop 1022
271 W. 3rd
Wichita, KS 67202

If you have a nonresident alien student who was temporarily present in the United States under a "F", "J", "M" or "Q" visa, they must file Form 1040NR (or Form 1040NR-EZ) only if they had income that was subject to tax under section 871 (that is, the income items on lines 8 through 21 on page 1 of Form 1040NR-EZ and on lines 74A through 83 on page 4 of Form 1040NR). Any alien who excluses days of presence from the "substantial presence" test must file Form 8843. This applies to many of the interational students and scholars you may be assisting. Even a student or scholar who had no income must still file Form 8843.

Below is a link to the IRS's website and links to the above mentioned forms for 2002 for reference. The 2003 forms will be available at a later time. (Editor's Note)

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