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The Internal Revenue Service (IRS) has reminded certain non-US citizens, such as international students and scholars working or receiving scholarship funds, that they may have special requirements to file a US tax return.
The IRS also reminded withholding agents, such as payroll professionals or universities, that accurately filed Forms 1042-S, Foreign Person's US Source Income Subject to Withholding, help speed any refunds due to their non-US citizen taxpayers. Errors on forms or returns could result in some refunds being delayed.
The US Internal Revenue Code generally requires non-US citizens engaged in a trade or business within the US to file tax returns. Non-resident aliens, such as foreign students, teachers, or trainees temporarily in the United States, are considered engaged in a trade or business.
Tax filing is required by non-US citizens who have a taxable event such as a taxable scholarship or fellowship; income partially or totally exempt from tax under the terms of a tax treaty; and/or any other income taxable under the Internal Revenue Code.
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