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ERIC Number: EJ1351626
Record Type: Journal
Publication Date: 2022-Apr
Pages: 22
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-2164-2877
EISSN: EISSN-2164-2885
Available Date: N/A
International Students' Awareness of U.S. Tax Filings
Finley, Janene R.; Grossman, Amanda M.; O'Shaughnessy, Denise
International Journal for Business Education, v163 n1 Article 1 Apr 2022
International students studying in the United States (U.S.) must follow many rules and regulations implemented by the federal government, including tax filing requirements. Generally, international students must file Form 8843 with the U.S. Internal Revenue Service (IRS) indicating that they are non-residents exempt from taxation on worldwide income during their first five years in the U.S. In addition, they must file Form 1040-NR if they earn any taxable income in the U.S. This exploratory study examines the level of tax filing knowledge international students possess, as well as the characteristics of both international students and their educational institutions to ascertain if they may have a bearing on the students' knowledge of the U.S. tax filings that should be filed. Data suggest that governmental and educational institutions may wish to bolster the dissemination of educational tax materials; otherwise, perhaps a significant number of international students may not be compliant with current IRS regulations.
International Society for Business Education. Web site: https://ir.library.illinoisstate.edu/ijbe/
Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
Author Affiliations: N/A