1. Jose and Maria are from Mexico. Jose is a scholar at a local university in J-1 immigration status and Maria is in J-2 immigration status. Maria worked at a local boutique in 2022. Her Form W-2 shows Social Security and Medicare tax with holding, while Joses does not. Was Marias Social Security and Medicare tax withholding done in error?

a. True

b. False

2. Li, an international student from Peoples Republic of China, received $10,100 of interest income in 2022 from a personal bank account in the U.S. he opened when he first arrived on August 27, 2018. He also had a $100 capital gain from some U.S. stock he sold. Li reports the stock sale on Schedule D and includes it on the front of his Form 1040-NR.

a. True

b. False

3. Arthur entered the United States for the first time in 2020. He is a resident of France and is in F-1 immigration status. Arthur won $1,200 at the local casino. Arthur will report the $1,200 on Schedule NEC.

a. True

b. False

4. George is a visiting scholar from Ireland. He arrived in the U.S. on September 1, 2021 in J-1 immigration status and was accompanied by his wife and son. They had a second child in 2022, born in the U.S. George is required to file a federal income tax return. Which of the following is a true statement?

a. He can claim exemptions for himself, his wife and his two children.

b. He only can claim the earned income credit for his U.S.-born child.

c. The personal and/or dependency exemption deduction for 2022 is $0 through 2025.

d. None of the above

5. Adi is in F-1 immigration status from Chile. He entered the United States in August 2019 and enrolled as a full-time undergraduate student. Adi is pursuing his first degree in mathematics. What credit does Adi qualify for in 2022?

a. American opportunity credit

b. Lifetime learning credit

c. None of the above