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Nonresident aliens who are students, teachers, or trainees, and are temporarily present in the U.S. under an F, J, M, or Qvisa, must file a return only if they have income that is subject to withholding, even if no tax was withheld. (Caution: Even if they are exempt from filing a return, they must still file a tax form. ) But even students and scholars who are not required to file returns should do so if they are eligible for refunds.
http://www.irs.gov/pub/irs-pdf/p678fs.pdf P.２−２より抜粋
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Copyright （C） 2004-2009 Masayuki Wakana, CPA. All Rights Reserved. |
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