Federal Tax Forms and Publications
If you are in need of Federal Tax Forms or other publications, please note that all such items may be obtained on the IRS website, www.irs.gov. Some other forms and publications that might be of interest to students are:
- IRS Publication 970, Tax Benefits for Education(.pdf) This 82 page pdf publication explains the different types of tax benefits available to taxpayers for education expenses.
- IRS Notice 97-60, Tax Incentives for Higher Education Expenses
- IRS Publication 519, U.S. Tax Guide for Aliens(.pdf) (66 page pdf)
- IRS Publication 678FS, VITA: Volunteer Assistor's Guide to Nonresident Alien Tax Return Preparation(.pdf). This easy to read, 132 page .pdf training publication is helpful to preparers of nonresident alien income tax returns. There are examples of how to apply tax treaty benefits and the substantial presence test.
- IRS Publication 929, Tax Rules for Children and Dependents(.pdf) (27 page .pdf)
- IRS Notice 2005-77: Elimination of Filing Requirement for Nonresident Alien Individuals with Wages below the Personal Exemption Amount(.pdf) This notice announces that Treasury and the IRS will amend the regulations under section 6012 of the Code to create a new exception to the filing requirement for nonresident alien individuals who are required to file a return under the present regulations solely because they earn wages that are effectively connected with a U.S. trade or business.
