VITA FOREIGN STUDENT FINAL PAPER 2025/2026
QUESTIONS WITH SOLUTIONS GRADED A+
✔✔46. Siobhan is a single, nonresident alien who began studying in the U.S. in 2016 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? - ✔✔1040NR (Correct)
✔✔47. Some students and scholars may owe money with their tax return. Nonresidents
have which of the following payment options? - ✔✔All of the above (Correct)
✔✔48. Gariagdy, who is from Turkmenistan, earned $9,248 in 2016. He had $195
withheld for state income taxes. He listed the taxes as a deduction on his federal return
for 2016, and it lowered his taxable income for 2016. Gariagdy received a state refund
of $117 in 2017 from the 2016 tax return. He would include this refund on his 2017
federal return. - ✔✔True (Correct)
✔✔28. What amount is entered on line 21 of Form 1040NR-EZ? - ✔✔$750 (Correct)
✔✔29. Does May have a refund due to her? - ✔✔Yes (Correct)
✔✔30. What amount is entered on line 3 of Form 1040NR-EZ? - ✔✔27,200 (Correct)
✔✔31. What amount is entered on line 11 of Form 1040NR-EZ? - ✔✔$6, 350(Correct)
✔✔32. What amount is entered on line 13 of Form 1040NR-EZ? - ✔✔$4,050 (Correct)
✔✔33. What amount is entered on line 18a of Form 1040NR-EZ? - ✔✔$2,900 (Correct)
✔✔34. What is the amount of the refund on Form 1040NR-EZ? - ✔✔$900 (Incorrect)
2000 (Incorrect) 2900 (Incorrect)
✔✔35. What amount is entered on line 3 of Form 1040NR-EZ? - ✔✔$3,560 (Correct)
✔✔36. What amount is entered on line 13? - ✔✔$4,050 (Correct)
✔✔37. On which line will Sumon enter his treaty benefits information? - ✔✔Line J
(Correct)
✔✔38. Can Sumon claim a standard deduction rather than itemizing his state income
taxes? - ✔✔No (Correct)
, ✔✔39. 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-1 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 employer have failed? - ✔✔Form 8233 (Incorrect) Form
8880 (Incorrect) 8962 (Incorrect)
✔✔40. 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 immigration status. Sophia worked at
a local boutique in 2017. Her Form W-2 shows Social Security and Medicare
withholding. Sophia found out her spouse does not have to pay Social Security or
Medicare taxes. Sophia is not eligible for a refund of the Social Security and Medicare
taxes. - ✔✔True (Correct)
✔✔49. Teresa came to the U.S. in 2013 for postgraduate study. She took out a student
loan to help pay the tuition. Teresa graduated in December 2016, but remained in the
U.S. for one year of practical training. She began repaying the loan on July 1, 2017 and
paid $49 in interest during 2017. Teresa can claim this interest as a deduction. -
✔✔True (Correct)
✔✔50. Frederick, a student from Malta, had $8,785 in wages reported to him on Form
W-2. Although all of his wages are excluded from tax by treaty, he is required to file a
tax return. - ✔✔True (Correct)
✔✔1. Hans entered the U.S. on December 15, 2012 in F-1 immigration status. He had
never been to the United States before and he did not change immigration status during
2017. For federal income tax purposes, Hans is a nonresident alien for 2017. - ✔✔False
(Correct0
✔✔2. Abshir is a visiting professor at the local university. Abshir was a graduate student
from August 2011 to July 2013 in F-1 immigration status. He re-entered the United
States on December 20, 2016 in J-1 immigration status. For federal income tax
purposes, Abshir is a resident alien for 2017. - ✔✔True (Correct)
✔✔3. Juan served as a visiting scholar in F-1 immigration status from December 2011
through June 2014. In January of 2016, Juan returned to the United States as a
graduate student. For federal income tax purposes, Juan is a resident alien for 2017. -
✔✔True (Correct)
✔✔4. Emil came to the United States in F-2 immigration status with his wife on August
20, 2016. He has not changed his immigration status. For federal income tax purposes,
Emil is a resident alien for 2017. - ✔✔False (Correct)
QUESTIONS WITH SOLUTIONS GRADED A+
✔✔46. Siobhan is a single, nonresident alien who began studying in the U.S. in 2016 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? - ✔✔1040NR (Correct)
✔✔47. Some students and scholars may owe money with their tax return. Nonresidents
have which of the following payment options? - ✔✔All of the above (Correct)
✔✔48. Gariagdy, who is from Turkmenistan, earned $9,248 in 2016. He had $195
withheld for state income taxes. He listed the taxes as a deduction on his federal return
for 2016, and it lowered his taxable income for 2016. Gariagdy received a state refund
of $117 in 2017 from the 2016 tax return. He would include this refund on his 2017
federal return. - ✔✔True (Correct)
✔✔28. What amount is entered on line 21 of Form 1040NR-EZ? - ✔✔$750 (Correct)
✔✔29. Does May have a refund due to her? - ✔✔Yes (Correct)
✔✔30. What amount is entered on line 3 of Form 1040NR-EZ? - ✔✔27,200 (Correct)
✔✔31. What amount is entered on line 11 of Form 1040NR-EZ? - ✔✔$6, 350(Correct)
✔✔32. What amount is entered on line 13 of Form 1040NR-EZ? - ✔✔$4,050 (Correct)
✔✔33. What amount is entered on line 18a of Form 1040NR-EZ? - ✔✔$2,900 (Correct)
✔✔34. What is the amount of the refund on Form 1040NR-EZ? - ✔✔$900 (Incorrect)
2000 (Incorrect) 2900 (Incorrect)
✔✔35. What amount is entered on line 3 of Form 1040NR-EZ? - ✔✔$3,560 (Correct)
✔✔36. What amount is entered on line 13? - ✔✔$4,050 (Correct)
✔✔37. On which line will Sumon enter his treaty benefits information? - ✔✔Line J
(Correct)
✔✔38. Can Sumon claim a standard deduction rather than itemizing his state income
taxes? - ✔✔No (Correct)
, ✔✔39. 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-1 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 employer have failed? - ✔✔Form 8233 (Incorrect) Form
8880 (Incorrect) 8962 (Incorrect)
✔✔40. 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 immigration status. Sophia worked at
a local boutique in 2017. Her Form W-2 shows Social Security and Medicare
withholding. Sophia found out her spouse does not have to pay Social Security or
Medicare taxes. Sophia is not eligible for a refund of the Social Security and Medicare
taxes. - ✔✔True (Correct)
✔✔49. Teresa came to the U.S. in 2013 for postgraduate study. She took out a student
loan to help pay the tuition. Teresa graduated in December 2016, but remained in the
U.S. for one year of practical training. She began repaying the loan on July 1, 2017 and
paid $49 in interest during 2017. Teresa can claim this interest as a deduction. -
✔✔True (Correct)
✔✔50. Frederick, a student from Malta, had $8,785 in wages reported to him on Form
W-2. Although all of his wages are excluded from tax by treaty, he is required to file a
tax return. - ✔✔True (Correct)
✔✔1. Hans entered the U.S. on December 15, 2012 in F-1 immigration status. He had
never been to the United States before and he did not change immigration status during
2017. For federal income tax purposes, Hans is a nonresident alien for 2017. - ✔✔False
(Correct0
✔✔2. Abshir is a visiting professor at the local university. Abshir was a graduate student
from August 2011 to July 2013 in F-1 immigration status. He re-entered the United
States on December 20, 2016 in J-1 immigration status. For federal income tax
purposes, Abshir is a resident alien for 2017. - ✔✔True (Correct)
✔✔3. Juan served as a visiting scholar in F-1 immigration status from December 2011
through June 2014. In January of 2016, Juan returned to the United States as a
graduate student. For federal income tax purposes, Juan is a resident alien for 2017. -
✔✔True (Correct)
✔✔4. Emil came to the United States in F-2 immigration status with his wife on August
20, 2016. He has not changed his immigration status. For federal income tax purposes,
Emil is a resident alien for 2017. - ✔✔False (Correct)
