2015 Foreign Student Exam - Taxability of Income, ITINs, and Credits - Question 1 of 7.

18. Valda, who is a non-resident alien and is in the United States under a J-1 immigration status, spent $3,000 on qualifying tuition and educational expenses. Even though these are qualifying educational expenses, she is not eligible to claim the educational credit on her tax return. True False

19. Chin received $509 of interest on his personal bank account. He is an international student from Hong Kong on an F-1 immigration status. He arrived in the United States in 2015. Chins interest income is taxable. True False

20. Loren and Bob are a married nonresident alien couple. Both are in the U.S. on F-1 immigration statuses and arrived in 2015. They paid $1,500 in child care expenses for their child who was born in the United States and is a U.S. citizen. They can file and claim these expenses on a joint U.S. tax return. True False

21. Mei is a J-1 student from the Peoples Republic of China. She earned $4,995 in wages in 2015. Her wages are reported to her on Form 1042-S (box 1, Income Code 19). Mei will not have to report these as taxable wages. True False

22. Ron is here under J-1 immigration status as of August 1, 2015. Under the terms of his visa, he is permitted to work in the U.S. and earn up to $5000. Ron must request an ITIN to report his income, even though he already has a Social Security number. True False

	23. Yoshi, an F-1 student from Japan, is on the volleyball team. She arrived in the U.S. on June 18, 2014 on a full athletic scholarship that includes payments for her room and board. The amount of her scholarship for room and board is taxable.

True

False

24. Sem is in the U.S. under F-1 immigration status. He arrived from the Netherlands on August 6, 2013. Sem worked in the cafeteria and earned $3,300 in wages and had income tax withholding of $330. Sem needs to file Form 8843, but since his wages are below $4,000, he is not required to file Form 1040NR-EZ. However, it is in his best interest to file in order to receive a refund of the federal income taxes withheld. True False