U.S Taxation of Foreign Students
U.S Taxation of Foreign Students explains the immigration-authorized activities of foreign students in F, J and M nonimmigrant status and the tax rules that apply to payments to foreign students.
  • The immigration rules for on-campus and off-campus employment
  • The special rules for applications for Social Security numbers by foreign students
  • Activities that dependents of foreign students may engage in
  • Other categories of nonimmigrants who may engage in study in the U.S.
  • The Guide explains the Substantial Presence Test, a numerical formula that determines when nonimmigrants become resident aliens and taxed like U.S. citizens. Also explained with helpful examples are the exceptions to the Substantial Presence Test that cause foreign students to remain nonresident aliens and taxed under a different income tax structure from U.S. citizens and resident aliens.
From the Guide you will get a better understanding of:
  • How to identify the character of payments so that correct withholding and reporting rules can be applied
  • How travel reimbursements and payments qualify for exclusion from income and when they are taxed
  • What special wage-withholding and Form W-4 rules apply to nonresident employees including when the Student FICA Exception and NRA FICA Exception apply
  • How income tax treaties work and how exemptions from tax are claimed and treaty- exempt income is reported
  • How states generally determine when individuals are taxed as state residents or state nonresidents
  • What special U.S. tax return forms and procedures apply to foreign students
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