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visa isn’t required if the foreign address is in Canada or Mexico); An original letter from the DSO or RO stating that you’re receiving noncompensatory income from scholarships, fellowships, or grants that’s subject to IRS information-reporting and/or federal tax withholding requirements during the current year
from the top result below

Here's how you know

https://www.irs.gov/instructions/iw7
You can also call 800-TAX-FORM (800-829-3676) if you’re in the United States to order forms and publications

Here's how you know

https://www.irs.gov/publications/p17
Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/publications/p519
citizens and can find more information in other IRS publications at IRS

Here's how you know

https://www.irs.gov/node/49746
gov websites use HTTPS A lock () or https:// means you've safely connected to the