1. Henri entered the U.S. on December 15, 2011 in F-1 immigration status. He had never been to the United States before and he did not change immigration status during 2015. For federal income tax purposes, Henri is a resident alien for 2015. True False 2. Liam is a visiting professor at the local university. Liam was a graduate student from August 2010 to July 2012 on F-1 immigration status. He re-entered the United States on December 20, 2012 with J-1 immigration status. For federal income tax purposes, Liam is a resident alien for 2015. True False

3. Anika served as a visiting scholar in F-1 immigration status from December 2010 through June 2012. In January of 2014, Anika returned to the United States as a graduate student. For federal income tax purposes, Anika is a resident for 2015. True False

4. Enzo came to the United States in F-2 immigration status with his wife on August 20, 2015. He has not changed his immigration status. For federal income tax purposes, Enzo is a resident alien for 2015. True False

5. Daria lived with her parents in F-2 immigration status in the United States from August 2006 to June 2010. She returned to the U.S. to attend college on F-1 immigration status on August 1, 2015. Daria needs to file Form 8843 for 2015. True False

6. Lily entered the United States on August 10, 2010 with J-1 immigration status. On December 2, 2013, her husband Paulo joined her with J-2 immigration status. Paulo does not need to file Form 8843 for 2015 if he chooses to file separately from her. True False

7. Lily and Paulo from Question 6 have a child who arrived with Lily on F-2 immigration status. Lily and Paulo need to file Form 8843 for their child for 2015. True False

8. Ines is an F-1 student and her husband, Tomas, is also an F-1 student. They have a daughter who was born in the United States. Ines and Tomas do not need to file a Form 8843 for their daughter. True False

9. Luca is from Austria and is a Ph.D. student in astrophysics who is going to defend his dissertation in June. He arrived in the U.S. as a student on May 28, 2008. Luca is a resident alien for tax purposes. True False

10. Advik is a junior majoring in chemical engineering. He is in the U.S. on F-1 immigration status from India. He transferred from an Indian school and arrived in the U.S. on August 12, 2014. Advik worked in a lab on campus and as a summer intern for a company in New York. He will graduate in May, 2016. The company issued him Form 1099-MISC. For tax purposes, Advik must be a resident alien since the company issued him a Form 1099-MISC. True False

11. Wei is a nursing student from the Republic of China who first arrived on F-1 immigration status on April 10, 2012. He does not have a TIN and he did not work nor receive a scholarship in 2015. Wei must file Form 8843. Since he is only required to file Form 8843, he has until June 15, 2016 to file the form. True False

12. Simon entered the U.S. on J-1 immigration status in August 2013, and lives alone. His wife, Silvia, could not accompany him because she had to care for her ailing parents. Simon can file as Single because he did not live with his spouse at all during 2015. True False

13. Ari and Lila were married in June 2013, and they both entered the U.S. under J-1 immigration statuses to complete their graduate work. They had a son, Jules, in October 2014. Currently, Lila and Jules live in Chicago, where she is completing her graduate work. However, Ari left the family and moved to California, and has not been heard from since. Given that Lila is a nonresident alien, she cannot file as Head of Household for 2015. True False

39. Mary Catherine, an international student from Ireland, has a W-2 that shows amounts withheld for Social Security and Medicare taxes. Mary Catherine is an F-1 nonresident alien for tax purposes. Which form should she file to receive a refund of these taxes once attempts to obtain a refund through her employer have failed? A. Form 1040NR B. Form 8962 C. Form 843 D. Form 8233

40. Rita is in the United States under J-2 immigration status as the spouse of a J-1 scholar. She worked at a local boutique in 2015. Her Form W-2 shows Social Security and Medicare withholding. Can she get a refund of these taxes? Yes No

41. Xo, an international student from People's Republic of China, received $13,000 of interest and dividend income in 2015 from accounts he opened when he first arrived in the U.S. in 2009. What type of federal income tax return does he need to file? A. He does not need to file a return. B. Form 1040NR-EZ C. Form 1040NR D. Form 1040

42. Dawid, his wife and son entered the United States for the first time in 2012. They are all residents of Poland, and Dawid is in F-1 immigration status. Dawid won $500 at the local casino.

Which federal income tax return does Dawid use to report this income? A. Form 1040 B. Form 1040NR C. Form 1065 D. Form 843

43. Charles Windsor is a visiting scholar from England. He arrived in the U.S. on August 20, 2014 under a J-1 visa and was accompanied by his wife and one child. Since his arrival, his second child was born in the U.S. Charles earned $70,000 in 2015 from State University. When he files his tax return, can he claim the exemptions for his wife and children on Form 1040NR-EZ? Yes No

44. Staffan, a graduate student of physics from Sweden, is in F-1 immigration status. He first arrived in the U.S. on July 22, 2013. Staffan needs help preparing his tax return. He has receipts for his donations to a local charity and wants to know where to claim them. Staffan can claim his charitable contributions on Form 1040NR-EZ, line 11. True False

45. Juan is in F-1 immigration status from Chile. He entered the United States in September 2014 and enrolled as a full time undergraduate student. Juan is pursuing his first degree in mathematics.

Can he take his education expenses as an itemized deduction? Yes No

46. Siobhan is a single, nonresident alien who began studying in the U.S. in 2015 under 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 is best for Siobhan to file to report her income? A. Form 1040NR-EZ B. Form 1040 C. Form 8843 D. Form 1040NR

47. Some students and scholars may owe money with their tax return. Nonresidents have which of the following payment options: A. Pay the entire balance by the due date for the return. B. Put the balance on a credit card. C. Ask for an extension of time to pay or an installment agreement. D. All of the above.

48. Fredrick, who is from Norway, earned $8,145 in 2014. He had $95 withheld for state income taxes. He listed the taxes as a deduction on his federal return for 2014, and it lowered his taxable income for 2014. Fredrick received a state refund of $57 in 2015 from the 2014 tax return. He would include this refund on his 2015 federal return. True False

49. Hector came to the U.S. in 2012 for postgraduate study. He took out a student loan to help pay the tuition. Hector graduated in December 2014, but remained in the U.S. for one year of practical training. He began repaying the loan on July 1, 2015 and paid $49 in interest during 2015. Hector can claim this interest as a deduction. True False

50. Sasha, a student from Bulgaria, had $8,895 in wages reported to her on Form 1042-S. Although all of her wages are excluded from tax by treaty, she is required to file a tax return. True False