Resident
Non-Resident
Deductions & Credits
Forms
VITA Misc!
100
What is the Single Standard Deduction for 2025?
$15000
100
What are the two tests that nonresident aliens don't pass?
Green Card Test or Substantial Presence Test (SPT)
100
U.S. Citizens or residents must file tax returns if income exceeds the standard deductions? True or False?
True! Even if you don't exceed, it is highly recommended you file
100
What is a W-2?
A form to report income from wages/tips earned under an employer.
100
Name 2 Filing Statuses within the scope of VITA
Single, Married Filing Jointly (MFJ), Head of Household (HOH), Qualified Surviving Spouse (QSS)
200
Name two general rules that apply to all dependents
Must be a U.S. citizen, resident, or national (or resident of Canada/Mexico).
A dependent cannot claim someone else as a dependent.
Married individuals filing jointly generally cannot be claimed.
200
What is the SPT formula?
All current year-days + 1/3 of days last year + 1/6 of two years prior
200
Name one education credit
Lifetime Learning Credit, American Opportunity Tax Credit
200
What form is used to report scholarships?
1098-T
200
Who are the co-presidents of VITA?
Annie and Joseph
300
Jasmine, single, paid $12,000 in deductible medical and mortgage expenses. The standard deduction for singles is $15,000. Which should she take and why?
The standard deduction — it’s larger and lowers her taxable income more.
300
Ravi, from India, arrived in the U.S. on an F-1 visa in August 2021. He stayed every year since and never went home. It’s now tax year 2025. Should Ravi be considered a resident or nonresident for tax purposes in 2025?
F-1 students are exempt from the Substantial Presence Test for their first 5 calendar years.
2021–2025 = 5 years exempt → Ravi is still a nonresident alien for 2025, but will take the SPT in 2026.
300
Nonresidents can take the education credits if they are scholarship students. True or False?
False - education credits are only available for U.S. residents for tax purposes
300
What form must all nonresidents file regardless of earned income?
Form 8843
300
In order to get dinner at VITA, what must you do before the meeting?
Fill out the RSVP form
400
Mia, age 20, is a full-time college student. She earned $6,000 from part-time work and lives in the dorms but goes home in summer. Her parents pay most of her expenses. Can they claim her as a dependent?
Yes — she meets all qualifying child tests: relationship (child), age (<24 and student), residency (temporary absence OK), support (parents provide >½), and not filing joint.
400
Hao, from China, is an F-1 student at USC. He earned $18,000 in 2025 from on-campus employment. How much of that is taxable?
China’s tax treaty allows a $5,000 income exemption for students.
→ $18,000 - $5,000 = $13,000 taxable income.
400
I invested in a new crypto coin called VitaCoin and made 1 billion dollars. If I pull my money, is my income taxed?
Yes! Gain on Bitcoin is a capital gain which is taxable (out of scope for VITA)
400
Nonresident aliens who earn U.S. income may receive this form instead of a W-2. What is it?
Form 1042-S — it reports U.S.-source income and any taxes withheld, especially for international students or scholars.
400
What committee are Jiya and Chidera part of?
Learning and Education Committee!!
500
Luis supports his grandmother all year. She has no income and lives with him. Can he claim her as a dependent?
Yes — she’s a qualifying relative who meets relationship, income, and support tests.
500
Priya, from India, is an F-1 student with $20,000 in wages for 2025. Can she claim the standard deduction, and what is her taxable income?
Yes — Indian students can claim the standard deduction ($15,000 for 2025)
→ $20,000 - $15,000 = $5000 taxable income.
500
What is the difference between deductions and credits?
Deductions reduce your amount of taxable income. Credits reduce tax liability which is applied after your taxable income is calculated.
500
What are all the tax forms this client must compile/ provide when doing her taxes: She is a scholarship recipient and holds a green card. Her savings account generates interest. She works for her university. She doesn't qualify for educational credits.
W-2, 1098-T, 1099-INT
500
Who is this?
Justin Hsu: the man, the myth, the legend!