Foreign Students and Scholars and the United States Tax System
Williams, David, 1948-
During the 1992-1993 school year, more than 425,000 students from other countries were studying in the United States. In addition, hundreds of foreign nationals were in the United States as research scholars, visiting lecturers, visiting scholars, and visiting professors. Still more were here for the purposes of various types of on-the-job training which were in some way connected to a United States college or university. Fifty-eight foreign countries sent 1,000 or more of their citizens to the United States as students, while fifty-nine United States academic institutions each enrolled over 1,800 foreign students...It is my hope that this article will demystify the process a bit and lighten the burden for foreign students and scholars and those trying to assist them.