U.S. IRS Publishes Practice Unit on Examining Education Expenses Claimed by Nonresident Alien Individual Employees

The U.S. IRS has published a practice unit on Examining Education Expenses Claimed by Nonresident Alien Individual Employees. The process overview of the practice unit includes the following:

This unit focuses on examining the education expenses claimed by nonresident alien individuals (NRAs) engaged in a U.S. trade or business (USTB) as employees and will discuss the issues and audit steps that the examiners will need to consider for these taxpayers.

NRAs come to the U.S. for a number of …