Publication 4011: Foreign Student and Scholar Volunteer Resource Guide

Publication 4011 is a resource guide published by the Internal Revenue Service (IRS) specifically for volunteers who participate in the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs and prepare tax returns for foreign students and scholars. It provides volunteers with in-depth information about tax topics relevant to this specific taxpayer group.

Key Information in Publication 4011:

A. Understanding Nonresident Alien Tax Status: The guide explains the different types of nonresident alien statuses (F, J, M, Q) and how to determine a taxpayer's filing requirements based on their visa type and income sources.

B. Tax Treaty Benefits: It covers the various tax treaties the United States has with other countries and how these treaties can benefit foreign students and scholars in reducing their taxable income.

C. Common Tax Forms and Schedules: The Publication 4011 also provides information on the specific forms and schedules most relevant to foreign students and scholars, such as Form 1040-NR, Form 8832, and Schedule NEC.

D. Special Tax Considerations: It addresses unique tax situations for foreign students and scholars, including scholarship and grant income, student loan interest deduction, and the foreign earned income exclusion.

E. Foreign Student and Scholar Test: Publication 4011 references the Foreign Student and Scholar Test, which volunteers must pass to demonstrate their competency in preparing tax returns for this population.