The U.S. IRS has published a practice unit on Examining Education Expenses Claimed by Nonresident Alien Individual Employees. The process overview of the practice unit includes the following: This unit focuses on examining the education expenses claimed by nonresident alien individuals (NRAs) engaged in a U.S. trade or business (USTB) as employees and will discuss the issues and audit steps that the examiners will need to consider for these taxpayers. NRAs come to the U.S. for a number of reasons on various nonimmigrant visas each year. They can range from professionals, students, apprentices, researchers, trainees, professors, scholars, teachers and others....