Publication 4011 (Rev. 8-2021) - IRS tax forms
VITA/TCE Foreign Student and Scholar Resource Guide 2021 RETURNS
Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)
Take your VITA/TCE training online at (key word: Link & Learn Taxes). Take the Foreign Student and Scholar and other certification tests
Publication 4011 (Rev. 8-2021) Catalog Number 34182T Department of the Treasury Internal Revenue Service
CONTACTS Common Phone Numbers/ Web Addresses/ etc.
IRS-SPEC Relationship Manager: TaxSlayer : Site Coordinator: Site Leader(s): IRS Forms, Instructions & Publications: U.S. Income Tax Treaties: Tax Treaty Tables: State Government Websites:
ployed/state-government-websites
State Contact(s):
Other Contacts
EFiling Form 1040NR through TaxSlayer The latest information on the preparation of Forms 1040NR through TaxSlayer can be found by going to the VITA/TCE Springboard at and accessing the Pro Online Knowledgebase or Pro Desktop Knowledgebase where you will find the applicable lesson for completing the Form 1040NR using either version. (Search using key word "1040NR".)
Important Changes for 2021
Tax Form Changes
ITINS ? ITINs not used in the last three consecutive tax years: If an ITIN was not included on
a U.S. federal tax return at least once for tax years 2017, 2018, or 2019, the ITIN will expire on December 31, 2020. Affected taxpayers need to take action to renew if it will be included on a U.S. federal tax return.
? ITINs with the middle digits 88 will expire. Additionally, ITINS with middle digits 90-92 and 94-99 will expire if assigned before 2013. These affected taxpayers who expect to file a tax return in 2021, must submit a renewal application as soon as possible.
Exemptions/ Dependents ? The deduction for all personal exemptions is suspended (reduced to zero), effective for tax
years 2018 through 2025.
? For 2021, the gross income limitation for a qualifying relative remains at $4,300.
Important Changes for 2020
i
i
Standard Deduction
The standard deduction for qualifying residents of India who may choose not to itemize deductions on Schedule A (Form 1040-NR) has increased. The standard deduction amounts for 2021 are:
? $25,100 ? Married Filing Jointly or Qualifying Widow(er) (increase of $300) ? $12,550 ? Single or Married Filing Separately (increase of $150)
Student loan interest deduction begins to phase out for taxpayers with MAGI in
excess of $70,000 ($140,000 for joint returns) and is completely phased out for
taxpayers with MAGI of $85,000 or more ($170,000 or more for joint returns).
Foreign Earned Income Exclusion For 2021, the maximum foreign earned income exclusion is $108,700.
Congress may enact additional legislation that will affect taxpayers after this publication goes to print. Any changes will be reflected in Publication 4491-X, VITA/TCE Training Supplement, available in mid-January on .
2ii
Exempt Individual/ Residency
Nonresident Alien or Resident Alien? - Decision Tree
If you are temporarily present in the United States on an F, J, M, or Q visa, use this chart to determine if you are an exempt individual for the Substantial Presence Test (SPT).
Student F, J, M, or Q Visa
Teacher or Trainee J Visa
Are you a full-time student?
No
Yes
Are you a student?
Yes
No
Are you in substantial compliance with your visa?
No
Yes
Have you been in the U.S. for any part of more than 5 calendar
years?
You are an exempt individual for the
Are you in substantial compliance with your visa?
Yes
No
Have you been in the U.S. for any part of 2 of the preceding 6
calendar years?
Yes
No
Do you choose to claim a Closer Connection exception to the Substantial Presence Test?
No
Yes
Substantial Presence
Test
In order to claim the exception, all the following must apply:
A. You do not intend to reside permanently in the US B. You must have complied with your Visa. C. You must not have taken steps to become a
Resident Alien. D. You must have a closer connection to a foreign
country.
No
Yes
No
Yes
Were you exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding years, AND Did a foreign employer pay all your compensation during the tax year in question, AND Were you present in the U.S. as a teacher or trainee in any of the preceding 6 years, AND Did a foreign employer pay all your compensation during each of the preceding 6 years you were present in the U.S. as a teacher or trainee?
Yes
No
* You must apply the Substantial Presence Test
* Substantial Presence Test (SPT) - You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year calendar year 2021. To meet this test, you must be physically present in the United States on at least:
1. 31 days during 2021 and 2. 183 days during the 3-year period that includes 2021, 2020, and 2019, counting:
a. all the days you were present in 2021 and b. 1/3 of the days you were present in 2020, and c. 1/6 of the days you were present in 2019.
NOTE: If additional days of presence due to COVID-19 travel restrictions cause the taxpayer to become a "resident" using the physical presence test rules, see possible exceptions allowed in Revenue Procedure 2020-20.
1
NRoensriedseindtenootrrR?e s i d e n Nonresid
Nonresident Alien or Resident Alien? - Decision Tree
Nonresident Alien or Resident Alien? - Decision Tree
Start here to determine your residency status for federal income tax purposes
Were
you
a
lawful
permanent
resident
of
the
United
States
(had
a
"green
card")
at
any
time
during
the
current
tax
year?
Were
you
physically
present
in
the
United
States
on
at
least
31
days
during
the
current
tax
year?
3
YES
Were
you
physically
present
in
the
United
States
on
at
least
183
days
during
the
3--year
period
consisting
of
the
current
tax
year
and
the
preceding
2--years,
counting
all
days
of
presence
in
the
current
tax
year,
1/3
of
the
days
of
presence
in
the
first
preceding
year,
and
1/6
of
the
days
of
presence
in
the
second
preceding
year?
3
YES
NO4
Were
you
physically
present
in
the
United
States
on
at
least
183
days
during
the
current
tax
year?
3
YES
Can
you
show
that
for
the
current
tax
year
you
have
a
tax
hom e
in
a
foreign
country
and
have
a
closer
connection
to
that
country
than
to
the
United
States?
(*Out--of--Scope,
Form
8840
required)
YES*
1. If this is your first or last year of residency, you may have a dual status for the year. See Dual-Status Aliens in Publication 519, 1U.SIf.
tThaisx
iGs
yuoiduer
ffoirrsAt
ylieeanrs
. o(fO
reusti-doef-nSccy,o
ypoeu)
may
have
a
dual
status
for
the
year.
See
Dual--Status
Aliens
in
Pub
519.
(Out--of--Scope)
2. 2In sIno
m soemceir
c ciurmcusmtasntacensceyso
yuomu
amyasyt
siltliblle
beco
cnosnisdiedreerdeda
an
noonnrerseisdideennt ta
alielienna
anndde
elilgigibiblelef
o forrb
beenneefiftistsu
unnddeer ra
anni
n inccoommeet
a taxxt
rtereaatyty
betbweetewneethne
tUhe.S
U. .aS.n
adnydo
yuor ucro
cuonutrnyt.rCy.h
Cehcekctkh
e thper
opvroisvioisnioonf
othf
e thtere
taretyatcya
creafruelflyu.ll(yO.
(uOt-uotf---oSf-c-Socpoep)e)
3 See
Days
of
Presence
in
the
United
States
in
Pub
519
for
days
that
do
not
count
as
days
of
presence
in
the
U.S.
(Exempt
3. SeeindDiavyidsuoaflsP
sruecshe
nasc
e stiundtehnetsU,
n scitheodlaSrtsa,t
aensdin
oPthuebrs5
t1e9mfoprordaaryilsy
t ihna
tthdeo
Un.So.t
ucnoduenrt
aans
Fd,
a J,y
Ms o,
of rp
rQe
s veisnac'se
iminmthiegrUat.iSo.n(
Estxaetumsp
dt o
indnivoidt
u caolusnstu
tchheiars
dasytusd
oefn
ptsre, ssecnhcoela
inrs
t,haen
Ud .oSt.h
feorrs
spteemcipfioerda
rpileyriiondths
e ofU
t.iSm.eu.)n
der an F, J, M, or Q immigration status do not count 4theIifr
ydoauy
s moefeptr
tehsee
snucbesitnanthtiealU
p.rSe.sfeonrcsep
teecsitfi
feodr
p theeri
o fodlsloowf itnimg
e ye.)ar,
you
may
be
able
to
choose
treatment
as
a
U.S.
resident
alien
for
part
of
the
current
tax
year.
See
Substantial
Presence
Test
under
Resident
Aliens
and
First--Year
Choice
under
Dual
4. If ySotuatmues
e Atlitehnes
s inu
b Psutba.n
5ti1a9l .p
(rOesuet-n-ocfe--Stceospt efo)
r the following year, you may be able to choose treatment as a U.S. resident alien for 5parNt oonf rtheesidceunrrte
snttutdaexnytes
a frr.oSme
BeaSrbuabdstoasn,
t HiaulnPgraersye,n
acnedT
Jeasmt auincdae,
rasR
weseildl
e anst
tAraliiennesesa
nfrdomFir
Jsat-mYeaiacraC,
mhoaiyc
e quuanldifeyr
fDoru
aaln-S
etlaetcutsioAnl
i ens in Ptou
b bleic
atrteioant.e5d1
a9s.
a(O
Uu.St-.o
Rfe-Ssicdoepnet
) for
tax
purposes
under
their
tax
treaty
provisions
with
the
U.S.
A
formal,
signed,
election
statement
must
be
attached
to
the
Form
1040
(preparation
of
the
statement
is
Out--of--Scope).
(It
continues
until
formally
5. Nornerveoskideedn.)t
students from Barbados, Hungary, and Jamaica, as well as trainees from Jamaica, may qualify for an election to be
treated as a U.S. Resident for tax purposes under their tax treaty provisions with the U.S. A formal, signed, election statement
must be attached to the Form 1040 (preparation of the statement is Out-of-Scope). (It continues until formally revoked.)
4
2
3
Form 13614-NR
Form 13614-NR
4
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