In the U.S. tax system, foreign students are treated as nonresidents, which perhaps unintentionally places many of them at a disadvantage. This article presents a modest proposal for a new regime under which nonresident alien students may elect to be treated as residents of the United States for federal income tax purposes.
John A. Bogdanski,
Wanted: "Check-the-Box" Residency for Foreign Students,
Available at: https://lawcommons.lclark.edu/faculty_articles/161
Lewis & Clark Law School Legal Research Paper Series, Paper No. 2011-11