IRS Publication 5087 – IRS Forms, Instructions, Pubs 2026

IRS Publication 5087 – IRS Forms, Instructions, Pubs 2026 – In today’s globalized education landscape, thousands of international students and scholars come to the United States each year on visas like F-1, J-1, M-1, or Q-1 to pursue studies, research, or teaching opportunities. However, navigating U.S. tax obligations can be daunting for nonresident aliens. That’s where IRS Publication 5087 comes in—a specialized resource designed to simplify tax preparation for this group through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. Updated for the 2025 tax year, this guide equips volunteers and taxpayers alike with the tools to handle complex issues like residency status, treaty benefits, and withholding refunds.

Whether you’re a foreign student filing your first U.S. tax return or a VITA volunteer assisting international scholars, this SEO-optimized article breaks down Publication 5087’s key elements, purpose, and practical applications. We’ll explore its structure, critical tax concepts, and how it integrates with free tax help programs, drawing from official IRS sources to ensure accuracy and relevance as of 2026.

What Is IRS Publication 5087 and Why Does It Matter?

IRS Publication 5087, titled “VITA/TCE Foreign Student and Scholar Resource Guide,” is a comprehensive manual released by the Internal Revenue Service (IRS) to support volunteers in preparing tax returns for nonresident alien students and scholars. Revised in October 2025 and posted on October 23, 2025, it focuses on the unique tax challenges faced by individuals temporarily in the U.S. on education-related visas.

The guide’s primary goal is to ensure accurate filing of Form 1040-NR (U.S. Nonresident Alien Income Tax Return) and related schedules, while promoting ethical standards and confidentiality in VITA/TCE sites. For foreign students and scholars, it matters because U.S. tax rules differ significantly from those in other countries. Nonresidents must report U.S.-sourced income, even if it’s minimal, and may qualify for treaty exemptions or refunds on erroneous withholdings.

Key benefits include:

  • Guidance on excluding days from the substantial presence test to maintain nonresident status.
  • Instructions for claiming refunds on over-withheld Social Security or Medicare taxes.
  • Integration with free VITA/TCE services, which provide no-cost tax preparation for qualifying individuals.

This publication is especially relevant in 2026, as international enrollment in U.S. institutions continues to rise, increasing the demand for specialized tax assistance.

Target Audience: Who Benefits from Publication 5087?

Publication 5087 is tailored for two main groups:

  • VITA/TCE Volunteers: Including return preparers, quality reviewers, site coordinators, and instructors. Volunteers must certify in tax law and adhere to the six Volunteer Standards of Conduct (VSC), such as not accepting payments and maintaining taxpayer confidentiality.
  • Foreign Students and Scholars: Nonresident aliens on F, J, M, or Q visas, including teachers, trainees, researchers, and their dependents. These individuals often have effectively connected income (e.g., wages) or non-connected income (e.g., dividends) that requires reporting.

If you’re a nonresident with taxable scholarships, treaty-exempt income, or any U.S.-sourced earnings, filing is mandatory—there’s no income threshold like for U.S. residents. Volunteers use tools like Form 13614-NR (Nonresident Alien Intake and Interview Sheet) to gather details on visa history, income, and deductions.

Key Sections and Forms Covered in Publication 5087

The guide is structured around essential forms and instructions, with drafts for the 2025 tax year. Here’s a breakdown of the core components:

Form 1040-NR and Schedules

  • Form 1040-NR: The main return for nonresidents, covering filing status, effectively connected income (e.g., W-2 wages), deductions, and refunds. It includes lines for treaty-exempt income and child tax credits (limited for nonresidents).
  • Schedule A (Itemized Deductions): Details taxes paid, charitable gifts, and casualty losses—no standard deduction unless specified by treaty.
  • Schedule OI (Other Information): Reports citizenship, visa details, days in the U.S., and treaty claims (e.g., exempt scholarships).
  • Schedule NEC (Tax on Income Not Effectively Connected): Applies fixed rates (10-30%) to items like dividends, interest, and royalties.

Refund and Exemption Forms

  • Form 843 (Claim for Refund and Request for Abatement): Used for refunds of overpaid taxes, penalties, or interest, such as excess Social Security withholding.
  • Form 8233 (Exemption from Withholding): Claims treaty benefits on personal services income to reduce upfront withholding.
  • Form 8316 (Refund of Social Security Tax Erroneously Withheld): For F, J, or M visa holders; requires proof of employer refund attempt first.
  • Form 8840 (Closer Connection Exception Statement): Proves closer ties to a foreign country to avoid residency status.
  • Form 8843 (Statement for Exempt Individuals): Excludes days from the substantial presence test for students, teachers, or those with medical conditions.

Volunteers reference these forms during intake, ensuring substantial compliance with visa rules to qualify for exclusions.

Important Tax Concepts for International Students and Scholars

Publication 5087 demystifies several complex topics:

  • Residency Status and Substantial Presence Test: Nonresidents can exclude days as “exempt individuals” (e.g., students on F visas) via Form 8843, avoiding the 183-day threshold that triggers residency.
  • Income Types:
    • Effectively Connected: U.S. trade or business income, taxed progressively; treaty exemptions apply (e.g., scholarships from home country).
    • Non-Effectively Connected: Flat-taxed items like portfolio interest or dividends; often exempt under treaties.
  • Withholding and Refunds: Nonresidents face withholding on wages and scholarships. Use Form 8233 to claim exemptions or Form 843 for refunds if Social Security was withheld in error (common for visa holders).
  • Treaty Benefits: Many countries have tax treaties with the U.S. to avoid double taxation; claim on Schedule OI or Form 8233.

Examples include a J-1 scholar claiming a treaty exemption on research income or an F-1 student excluding days to remain a nonresident.

How VITA/TCE Programs Use Publication 5087?

VITA and TCE offer free tax help at community sites, libraries, and universities. Volunteers trained via Link & Learn Taxes use Publication 5087 alongside updates in Publication 4491-X to handle international returns. For 2025 returns, it emphasizes software like TaxSlayer® for practice and e-filing.

To access VITA/TCE:

  • Locate a site via the IRS website or university international offices.
  • Bring visa documents, Form W-2/1042-S, and I-94 records.

As of February 2026, Publication 5087 remains current for 2025 returns, with drafts noting revisions like redesigned Form 843 (December 2024). For broader context, consult IRS Publication 519 (U.S. Tax Guide for Aliens) or the IRS webpage on foreign students and scholars, which covers withholding rules and filing exemptions.

Related publications include:

  • Publication 4011: VITA/TCE Foreign Student and Scholar Volunteer Resource Guide.
  • Publication 970: Tax Benefits for Education (for scholarship details).

Conclusion: Empowering Foreign Students with Tax Knowledge

IRS Publication 5087 is an invaluable tool for demystifying U.S. taxes for international students and scholars, ensuring compliance while maximizing refunds and exemptions. By leveraging VITA/TCE programs, you can file confidently and for free. Download the latest version from IRS.gov and consult a certified volunteer for personalized help.

Frequently Asked Questions (FAQs)

  • Do foreign students need to file if they have no income? Yes, if claiming treaty benefits or excluding days via Form 8843.
  • Can I get a refund for Social Security withheld on my F-1 visa wages? Yes, using Form 8316 and Form 843 after employer verification.
  • Where can I find VITA sites for international tax help? Search on IRS.gov or contact your university’s international student services.

For more details, visit the official IRS resources and stay updated on tax treaty changes.