IRS Publication 4152 – IRS Forms, Instructions, Pubs 2026 – If you volunteer at a VITA (Volunteer Income Tax Assistance) or TCE (Tax Counseling for the Elderly) site and help nonresident aliens—especially international students, scholars, teachers, researchers, and their families on F, J, M, or Q visas—IRS Publication 4152 is the official electronic toolkit you need.
Revised in September 2025 for the 2025 tax returns, this free IRS resource delivers targeted training materials, decision tools, forms, FAQs, and quick-reference guides to help volunteers prepare accurate Form 1040-NR returns while staying within VITA/TCE scope.
What Is IRS Publication 4152?
Publication 4152, titled Electronic Toolkit for Nonresident Alien VITA/TCE Sites, is a comprehensive digital package designed specifically for VITA/TCE volunteers. It focuses on the unique U.S. tax rules that apply to nonresident aliens, who are generally taxed only on U.S.-source income (unlike resident aliens or U.S. citizens).
The toolkit supports the IRS’s mission to provide free, high-quality tax preparation to underserved communities, including the millions of international students and scholars in the United States. It is not a general tax guide for individuals—it is a volunteer training and reference resource.
Download the latest version here:
IRS Publication 4152 (Rev. 9-2025) PDF
Who Should Use Publication 4152?
- VITA/TCE volunteers certified in the Foreign Student and Scholar module of Link & Learn Taxes
- Site coordinators training new volunteers on nonresident alien returns
- Anyone preparing Form 1040-NR for taxpayers who are:
- Exempt individuals under the Substantial Presence Test (F, J, M, Q visa holders)
- Claiming tax treaty benefits
- Filing Form 8843 (even with no U.S. income)
Important: Volunteers must complete the Foreign Student and Scholar certification and have at least one other certified quality reviewer at the site before preparing a nonresident alien return.
Key Contents of the 2025 Electronic Toolkit
1. Foreign Student and Scholar PowerPoint Presentation (Section 1)
A complete training slide deck covering:
- Residency status determination (Substantial Presence Test, Green Card Test, exempt individuals)
- Fact-gathering process using Form 13614-NR (Nonresident Alien Intake and Interview Sheet)
- Volunteer Standards of Conduct (Form 13615) and Privacy Guide
- Filing requirements, Form 8843, Form 1040-NR, and Form 1042-S
- Common income codes on Form 1042-S (e.g., Code 16 for scholarships/fellowships)
- Social Security/Medicare tax refunds for F/J/M/Q visa holders
2. Tax Credits for Nonresident Aliens – Quick Reference Table (Section 2)
Nonresident aliens have very limited eligibility for credits. The toolkit includes this helpful table:
| Credit | Eligible Countries | Key Requirements | In Scope for VITA/TCE? |
|---|---|---|---|
| Child & Dependent Care Credit | Canada, Mexico, South Korea, India | Effectively connected income, qualifying dependent | Yes (limited) |
| Retirement Savings Contribution Credit | Any | Effectively connected income, not full-time student | Yes |
| Child Tax Credit / Additional CTC | Canada, Mexico, South Korea, India | Child is U.S. resident, qualifying dependent | Yes (limited) |
| Credit for Other Dependents | Any | Dependent has valid ITIN | Yes |
| Foreign Tax Credit | Any | Effectively connected foreign-source income | Out-of-scope |
3. Frequently Asked Questions (Section 3)
Covers real-world issues such as:
- Currency conversion rates for foreign income
- Whether nonresidents can claim the standard deduction (generally no, except under the U.S.-India treaty)
- Educational expenses and why most nonresidents cannot claim American Opportunity or Lifetime Learning Credits
- How to handle scholarships, fellowships, and assistantships
- When to file Form 8843 (required every year for exempt individuals, even with $0 income)
4. Individual Taxpayer Identification Number (ITIN) Guidance (Section 4)
Step-by-step instructions on:
- Who needs an ITIN (nonresidents without a valid SSN who must file or claim treaty benefits)
- How to complete Form W-7
- Required documentation (passport, visa, I-94, etc.)
- Acceptance Agents and processing timelines (7–11 weeks)
Critical Procedures Covered in the Toolkit
- Residency Status Decision Tree — Use the Substantial Presence Test formula and exempt individual rules.
- Form 8843 — Must be filed by June 15 for exempt students, scholars, teachers, and trainees (and their F-2/J-2 dependents).
- Tax Treaty Benefits — Reference Publication 901; report claims on Form 1040-NR Schedule OI.
- Filing Form 1040-NR — E-filing is available; mailing addresses are in the form instructions.
- Social Security Tax Refunds — F/J/M/Q visa holders are often exempt; process via employer first, then Form 843 (generally out-of-scope for preparation).
Out-of-Scope Topics (refer these taxpayers to a tax professional):
- Dual-status returns
- Closer Connection Exception
- Foreign Tax Credit (Form 1116)
- Foreign Earned Income Exclusion (Form 2555)
- Casualty and theft losses
How to Access and Use the Toolkit
- Download Publication 4152 from IRS.gov.
- Complete (or review) the Foreign Student and Scholar module in Link & Learn Taxes.
- Use Form 13614-NR for every nonresident interview.
- Cross-reference Publication 4011 (VITA/TCE Foreign Student and Scholar Volunteer Resource Guide) and Publication 5087-FS (forms package) — both are mentioned throughout the toolkit.
- Stay current: Check IRS.gov for updates and Publication 4491-X (VITA/TCE Training Supplement).
Why This Toolkit Matters in 2026?
With record numbers of international students and scholars in the U.S., accurate tax preparation protects their immigration status, maximizes refunds on over-withheld taxes, and ensures compliance with treaty benefits. Publication 4152 equips volunteers to deliver professional, in-scope service while clearly identifying when a referral to an Enrolled Agent or CPA is required.
Bottom line: If your VITA/TCE site serves nonresident aliens, IRS Publication 4152 (Rev. 9-2025) is required reading.
Official Download:
Publication 4152 (Rev. 9-2025) – Electronic Toolkit for Nonresident Alien VITA/TCE Sites
Related IRS Resources:
- Publication 519 → U.S. Tax Guide for Aliens
- Publication 4011 → Foreign Student and Scholar Volunteer Resource Guide
- Publication 901 → U.S. Tax Treaties
- Link & Learn Taxes (Foreign Student module)
Bookmark this page and the PDF—tax season moves fast, and Publication 4152 is the authoritative volunteer toolkit for nonresident alien returns in 2026 and beyond.