Find the in-depth analysis, news, practice tools, and guidance you need on U.S. taxation of foreign students, teachers, and researchers from Bloomberg BNA Tax & Accounting. Bloomberg BNA offers a number of resources that provide insights on new federal tax policies and developments affecting foreign students, teachers, and researchers, including FICA tax exemptions, classification as non-resident aliens, income and social security taxation, withholding and reporting provisions, students' eligibility for reduced withholding rates, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, client letters, source documents, and sample forms to fully equip you to deal with any transaction.