VITA TRAINING EXAM QUESTIONS & ANSWERS
Correct
Incorrect
1 of 26
Definition
Gergana Alferov is a resident of Bulgaria (visa number 38755219). She
arrived in the United States in F-1 immigration status on September 1,
2022 as a full-time student. She started a new job with the university
bookstore on January 20, 2023. College Town University reports all
student income on Form W-2 $15,220. Miss Alferov failed to respond
to the university in time for them to properly issue Form 1042-S for
her treaty-exempt income.
- Form 1040-NR, schedule OI, line G shows Gergana's treaty benefit
information.
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False - wages should be listed on
False - its reported on Line L sch. OI line L and flows to Form
1040-NR line k
, False - Alex need to file as married
Adjustment to income
filing separately
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2 of 26
Definition
Capital gain income is only reportable on Form 1040NR if the gain is
US source income. The sale of stock and the corresponding capital
gain from such sale is typically sourced to the residence of the
seller. So if the seller is an NRA, typically such gain is foreign source
income, not reportable on Form 1040NR.
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Problem Flow
Period Rule
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, 3 of 26
Definition
Ken entered the U.S. on July 30, 2019, in F-1 immigration status. He
had never been to the United States before and he did not change
immigration status during 2022. Assuming he is still a student, for
federal income tax purposes, Ken is a ____
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Nonresident; He has been in Resident Alien; He meets the
the U.S. for less than 5 years substantial presence test for 2022
Nonresident; He is exempt from the Resident Alien; He has been in the
substantial presence test U.S. for more than 5 years
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4 of 26
Definition
Ji-yoo received $73 of dividend income on U.S. stocks she
purchased online. She is an international student from Canada in F-1
immigration status. She arrived in the US in 2022. How much of Ji-
yoo's dividend income will be taxed at 30%?
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Correct
Incorrect
1 of 26
Definition
Gergana Alferov is a resident of Bulgaria (visa number 38755219). She
arrived in the United States in F-1 immigration status on September 1,
2022 as a full-time student. She started a new job with the university
bookstore on January 20, 2023. College Town University reports all
student income on Form W-2 $15,220. Miss Alferov failed to respond
to the university in time for them to properly issue Form 1042-S for
her treaty-exempt income.
- Form 1040-NR, schedule OI, line G shows Gergana's treaty benefit
information.
Give this one a try later!
False - wages should be listed on
False - its reported on Line L sch. OI line L and flows to Form
1040-NR line k
, False - Alex need to file as married
Adjustment to income
filing separately
Don't know?
2 of 26
Definition
Capital gain income is only reportable on Form 1040NR if the gain is
US source income. The sale of stock and the corresponding capital
gain from such sale is typically sourced to the residence of the
seller. So if the seller is an NRA, typically such gain is foreign source
income, not reportable on Form 1040NR.
Give this one a try later!
Problem Flow
Period Rule
Don't know?
, 3 of 26
Definition
Ken entered the U.S. on July 30, 2019, in F-1 immigration status. He
had never been to the United States before and he did not change
immigration status during 2022. Assuming he is still a student, for
federal income tax purposes, Ken is a ____
Give this one a try later!
Nonresident; He has been in Resident Alien; He meets the
the U.S. for less than 5 years substantial presence test for 2022
Nonresident; He is exempt from the Resident Alien; He has been in the
substantial presence test U.S. for more than 5 years
Don't know?
4 of 26
Definition
Ji-yoo received $73 of dividend income on U.S. stocks she
purchased online. She is an international student from Canada in F-1
immigration status. She arrived in the US in 2022. How much of Ji-
yoo's dividend income will be taxed at 30%?
Give this one a try later!
