Education

<a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test">https://www.irs.g... reference to exempt individuals

<a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student">https://...>

<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p519.pdf">https://www.irs.gov/pub/irs-pdf/p519.pdf</a>