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Form 13614-NR - Common Issues, Page 2
Catalog Number 39748B www.irs.gov
Form
13614-NR (Rev. 5-2023)
Check the years you were present in the United States as a teacher, trainee, student or as an accompanying spouse or
dependent of a person in such status for any part of the year.
2017 2018 2019 2020 2021 2022
Have you ever been present in the U.S. PRIOR to 2017 on a teacher, trainee, student visa, or as their accompanying spouse or
dependent?
Yes No
If so, what years and visa type
How many days (including vacations, nonworkdays and partial days) were you present in the U.S. during
2021 2022 2023
List the dates you entered and left the United States during 2023
Date entered United States
mm/dd/yyyy
Date departed United States
mm/dd/yyyy
Date entered United States
mm/dd/yyyy
Date departed United States
mm/dd/yyyy
Did you file a U.S. income tax return for any year before 2023? Yes No
If “Yes”, give latest year
/ /
Form number filed
During 2023, did you apply to be a green card holder (lawful permanent resident) of the United States? Yes No
Do you have an application pending to change your status to lawful permanent resident? Yes No
1. Are you claiming the benefits of a U.S. income tax treaty with a foreign country?
Yes No
If “Yes”, enter the appropriate information in the columns below
(a) Country (b) Tax treaty article
(c) Number of months
claimed in prior tax years
(d) Amount of exempt
income in current tax year
2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above? Yes No
Information about academic institution you attended in 2023
Name Telephone number
Address
Name of your academic/specialized program director
Address
Telephone number
During 2023 did you receive
Scholarships or fellowship grants Yes No
Wages, salaries or tips Yes No
Interest Yes No
Distributions from IRA, pension or annuity
Yes No
State or local tax refunds Yes No
Unemployment compensation Yes No
Dividend income or capital gains or losses Yes No
Any other income (gambling, lottery, prizes, awards, self-employment, rents, royalties, virtual currency, etc.) Yes No
Did you have
Casualty losses in a declared disaster
area
Yes No
Student loan interest paid Yes No
State or local income taxes Yes No
U.S. Charitable contributions Yes No
Child/Dependent care expenses Yes No
IRA contributions Yes No
Did you or any dependent have health insurance coverage through HealthCare.gov (The Marketplace)?
NoYesIf yes, was any Advanced Premium Tax Credit received? (Provide Form 1095-A)
Yes No
Privacy Act and Paperwork Reduction Act Notice
The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We
must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory.
Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS
volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return
preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is
voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.
The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-2075.
Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler, please write to the Internal Revenue
Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.
11. For use in determining exempt days status. (Students may exempt only 5 years TOTAL)
12. Partial days count as full days, unless a Canadian or Mexican commuter with +75% workdays commuting.
(Entered on Form 8843 in TaxSlayer)
13. Most tax years end 12/31/XXXX. List Form 1040, 1040-NR etc., as appropriate.
14. Most treaty articles are listed under income codes 16, 19 or 20 later in this publication. Enter these on Schedule OI.
15. If more than one academic institution was attended during the tax year, use the most recent prior to 01/01/2023.
This information will be used on Form 8843 in TaxSlayer.
16. The school or other payer may provide information for scholarships, grants, wages and salaries electronically and/
or paper form with various formats. Inquire about all sources of income and deductions in this section.
17. Advise taxpayer of record requirements for charitable contributions.
18. Caution: While most student/scholars have insurance provided through their sponsoring school, organization, etc.,
some may have applied for coverage through the Marketplace and erroneously received a Premium Tax Credit that
needs to be repaid.