The F-1 Visa — Privileged US Tax Status And How To Keep It

By Beate Erwin and Neha Rastogi (June 26, 2018, 3:32 PM EDT) -- Foreign students leaving their home country and arriving in the U.S. for higher education may come across many things that seem alien to them — like the accent, culture, (inexplicably large) food portions, etc. But one area where they are treated as the aliens is under U.S. federal income tax law. Foreign students who arrive in the U.S. on an F-1 visa (i.e., student visa) are treated as nonresident aliens and are subject to special tax provisions. This article discusses the residency status of foreign students on an F-1 visa, federal income tax consequences and U.S. reporting requirements....

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