Foreign Students and Scholars
Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.
- Residency for Tax Purposes
- Taxpayer Identification Numbers
- Withholding Taxes on Foreign Students
- Foreign Student Liability for Social Security and Medicare Taxes
- Federal Income Tax Reporting and Withholding on Wages paid to Aliens
- Federal Income Tax Withholding and Reporting on other kinds of U.S.—Source Income paid to Nonresident Aliens
- Withholding Certificate Forms Under I.R.C. 1441-1464
- Withholding Federal Income Tax on Scholarships, Fellowships, and Grants Paid to Aliens
- Withholding Taxes on Foreign Teachers, Foreign Researchers, and Other Foreign Professionals
- Alien Liability for Social Security and Medicare Taxes of Foreign Teachers, Foreign Researchers, and Other Foreign Professionals
- Federal Income Tax Reporting and Withholding on Wages paid to Aliens
- Federal Income Tax Withholding and Reporting on other kinds of U.S.—Source Income paid to Nonresident Aliens
- Withholding Certificate Forms Under I.R.C. 1441-1464
- Withholding Federal Income Tax on Scholarships, Fellowships, and Grants Paid to Aliens
- Withholding of Tax on Payments to Foreign Athletes and Entertainers
- Nonresident Aliens and the Accountable Plan Rules
- Income of Foreign Students and Scholars
- Tax Treaties
- Foreign Student and Scholar Income Tax Returns
- Immigration Terms and Definitions Involving Aliens
- U.S. Federal Agencies and Aliens
- Relevant IRS Forms and Publications
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Page Last Reviewed or Updated: 16-Aug-2012
