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Foreign Student Exam - Review
Assessment Review Please review your answers. All questions must be completed before continuing. Click the 'Back' button if you want to change any of your answers. Otherwise, click the 'Submit' button to complete this assessment. Part 1 – Residency Status, Form 8843, and Filing Status
- Hans entered the U.S. on December 15, 2013 in F-1 immigration status. He had never been to the United States before and he did not change immigration status during 2018. For federal income tax purposes, Hans is a nonresident alien for 2018.
- Abshir is a visiting professor at the local university. Abshir was a graduate student from August 2012 to July 2014 in F-1 immigration status. He re- entered the United States on December 20, 2017 in J-1 immigration status. For federal income tax purposes, Abshir is a resident alien for 2018.
- Juan served as a visiting scholar in F-1 immigration status from December through June 2015. In January of 2017, Juan returned to the United States as a graduate student. For federal income tax purposes, Juan is a nonresident alien for
- Emil came to the United States in F-2 immigration status with his wife on August 20, 2017. He has not changed his immigration status. For federal income tax purposes, Emil is a resident alien for 2018.
- Tamera lived with her parents in F-2 immigration status in the United States from August 2010 to June 2012. She returned to the U.S. to attend college in F- immigration status on May 1, 2017. Tamera does not need tofile Form 8843 for
- Monica entered the United States on August 10, 2012 in J-1 student immigration status. On December 2, 2016, her husband Aaden joined her inJ- immigration status. He is not electing to file jointly with his spouse. Aaden must file Form 8843 for 2018.
- Monica and Aaden from Question 6 had a child while here in the U.S. onJuly 4,
- Monica and Aaden need to file Form 8843 for their child for 2018.
- Flora and Tomas have been in the U.S. in F-1 immigration status, since August
- Their son, Lorenzo, joined them under F-2 status in May 2018.Flora and Tomas must file Form 8843 for Lorenzo for 2018.
- Lukas is from Austria and is a Ph.D. student in astrophysics who is going to defend his dissertation in June. He arrived in the U.S. as a student on May28, 2017. Lukas is a nonresident alien for tax purposes in 2018.
- Aarav is a junior majoring in marine biology. He is in the U.S. in F- immigration status from India. He transferred from an Indian school and arrived in the U.S. on September 1, 2016. Aarav worked in a lab on campus and as a summer intern for a company in New York. He will graduate in May,
False
True
False
False
False
True
False
True
True
- The company issued him Form 1099-MISC. False
J
taxable wages.
- Ron is here in J-1 student immigration status as of August 1, 2018. Under the terms of his visa, he is permitted to work in the U.S. Ron mustrequest an ITIN to report his income from wages.
- Vedad, in F-1 student immigration status from Bosnia, is on the basketball team. He arrived in the U.S. on June 18, 2018 on a full athletic scholarship that includes payments for his room and board. The amount ofhis scholarship for room and board is taxable.
- Hiro is in the U.S. in F-1 immigration status. He arrived from Japan on August 6, 2015. Hiro worked in the library and earned $2,400 in wages and had income tax withholding of $50. Hiro does not need to file Form 1040NR-EZ, only Form
Scenario 2: May Montri
- What amount is entered for wages, salaries, tips, etc. on Form 1040NR-EZ?
False
True
False
A.
- What is the Adjusted Gross Income (AGI) on Form 1040NR-EZ? D.
- What is the net taxable income on Form 1040NR-EZ? D.
- What is the amount of total payments on Form 1040NR-EZ? B. $
- Does May have a balance due (tax owed)? No
Scenario 3: Sai Singh
- What amount is entered for wages, salaries, tips, etc. on Form 1040NR-EZ? D. $27,
- What amount is entered as itemized deductions on Form 1040NR-EZ? A.
- What is the amount for the personal exemption on Form 1040NR-EZ? D. $
- What is the amount of federal income tax withheld on Form 1040NR-EZ? C.
- What is the amount of the refund on Form 1040NR-EZ? D.
Scenario 4: Sumon Azim
- What amount is entered on Form 1040NR-EZ on the line for wages, salaries, tips, etc.?
A.
- What is the taxable income? C.
- On which line will Sumon enter his treaty benefits information? B. Line
- Can Sumon claim a standard deduction rather than itemizing his state income taxes?
Part 3 – Refunds, Deductions, and the Best Form to Use
No
- Liam, an international student from Ireland, has a Form W-2 that shows amounts withheld for Social Security and Medicare taxes. Liam is an F- nonresident alien for tax purposes. Which form should he file to receive a refund of these taxes once attempts to obtain a refund through his employerhave failed?
- Carlos and Sophia are from Mexico. Carlos is a scholar at a local university in J- 1 scholar immigration status and Sophia is in J-2 immigrationstatus. Sophia worked at a local boutique in 2018. Her Form W-2 shows Social Security and Medicare withholding. Sophia found out her spouse doesnot have to pay Social Security or Medicare taxes. Sophia is eligible for a refund of her Social Security and Medicare taxes withheld.
- Wei, an international student from People's Republic of China, received $10,563 of interest income in 2018 from accounts he opened when he first arrived in the U.S. on August 27, 2015. What type of federal income tax return does he need to file?
- Harold, his wife and son entered the United States for the first time in
- They are all residents of France, and Harold is in F-1 immigrationstatus. Harold won $500 at the local casino.
Which federal income tax return does Harold use to report this income?
- William Cambridge is a visiting scholar from England. He arrived in the U.S. on August 28, 2017 in a J-1 immigration status and was accompanied by his wife Kathryn and his son George. Since his arrival, his second child, Charlotte, was born in the U.S. William earned $70,000 in 2018 from State University. When he files his federal tax return, can he claim the exemptions for his wife and children?
- Staffan, a graduate student of physics from Sweden, is in F-1 immigration status. He first arrived in the U.S. on April 18, 2015. Staffanneeds help preparing his tax return. He has receipts for his donations to a local charity and wants to know where to claim them. Staffan cannot claimcharitable contributions on Form 1040NR-EZ.
- Adi is in F-1 immigration status from Indonesia. He entered the United States in September 2016 and enrolled as a full time undergraduate student.Adi is pursuing his first degree in mathematics.
Adi cannot claim an education credit on his tax return.
- Siobhan is a single, nonresident alien who began studying in the U.S. in2017 in F-1 immigration status from South Africa. She has wages of $6,700,interest income from her savings account of $230, and sold a few U.S. shares of stock that her aunt left to her for $6,000. She donated $2,000 of the proceeds to a local charity. Which tax form must Siobhan use to report her income?
A. Form 843
False
D. He does not need to file a return.
C. Form 1040NR
No
True
True
C. Form 1040NR
- Some students and scholars may owe money with their tax return. D. All of