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1040 Nr Form

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1040 Nr Form

1040 nr form Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. 1040 nr form Questions about innocent spouse relief. 1040 nr form Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. 1040 nr form  The period of time in which you may request equitable relief has been expanded. 1040 nr form See How To Request Relief later. 1040 nr form More information. 1040 nr form   For more information about the latest developments on Publication 971, go to www. 1040 nr form irs. 1040 nr form gov/pub971. 1040 nr form Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. 1040 nr form This is called joint and several liability. 1040 nr form Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. 1040 nr form You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. 1040 nr form In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. 1040 nr form Three types of relief are available to married persons who filed joint returns. 1040 nr form Innocent spouse relief. 1040 nr form Separation of liability relief. 1040 nr form Equitable relief. 1040 nr form Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. 1040 nr form See Community Property Laws , later. 1040 nr form This publication explains these types of relief, who may qualify for them, and how to get them. 1040 nr form You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. 1040 nr form gov by entering “Innocent Spouse” in the search box. 1040 nr form What this publication does not cover. 1040 nr form   This publication does not discuss injured spouse relief. 1040 nr form You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. 1040 nr form If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. 1040 nr form For more information, see Form 8379, Injured Spouse Allocation. 1040 nr form Comments and suggestions. 1040 nr form   We welcome your comments about this publication and your suggestions for future editions. 1040 nr form   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040 nr form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 nr form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 nr form   You can email us at taxforms@irs. 1040 nr form gov. 1040 nr form Please put “Publications Comment” on the subject line. 1040 nr form You can also send us comments from www. 1040 nr form irs. 1040 nr form gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 1040 nr form ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 nr form Ordering forms and publications. 1040 nr form   Visit www. 1040 nr form irs. 1040 nr form gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040 nr form  Internal Revenue Service 1201 N. 1040 nr form Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. 1040 nr form The IRS can help you with your request for innocent spouse relief. 1040 nr form If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. 1040 nr form Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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The requirements for auto insurance vary from state to state. Check with your state insurance regulator to learn more about individual requirements, as well as insurers you may be considering for your policy.

To get the best coverage at the best price, get several quotes from insurance companies. It may save you hundreds of dollars a year. Other ways to reduce your insurance premiums are:

  • Raise your deductibles on collision and comprehensive coverages. If you have an old car, you might want to drop these coverages altogether.
  • Take advantage of discounts. You may be eligible for a discount based on the number of miles you drive; your age (turning 25 or 50); your good grades if you are a student, your driving record (no moving vehicle violations or accidents in three years); or if you've taken a safe-driving course. You might also be able to get discounts if you insure more than one vehicle, insure your vehicle and your home with the same company, have anti-theft devices or have safety features such as air bags or anti-lock brake system.

Insurance Tips

  • When shopping for insurance on the Internet, check that the website is secure. Look for the lock icon, a URL that begins "https:" and never provide personal data if you don't trust the site.
  • Be wary of people selling insurance door-to-door and over the telephone.
  • Be suspicious if, after an accident, a stranger contacts you to offer "quick cash" or recommends a particular attorney, mechanic, or healthcare provider. Report the incident to your police department.
  • Don't give your insurance identification numbers to companies you don't know.
  • Carry a disposable camera in your glove compartment. If you are in an accident, take pictures of the damage and the people involved. Ask for names, telephone numbers and driver's license information for all those involved. Getting contact information for any witnesses is also a good idea.

The 1040 Nr Form

1040 nr form Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. 1040 nr form , Students, teachers, and researchers. 1040 nr form A Accuracy-related penalties, Accuracy-related penalty. 1040 nr form Additional Medicare Tax, Additional Medicare Tax. 1040 nr form , Additional Medicare Tax. 1040 nr form Adoption credit Dual-status alien, Adoption credit. 1040 nr form Nonresident alien, Adoption credit. 1040 nr form Resident alien, Adoption credit. 1040 nr form Agricultural workers, Agricultural workers. 1040 nr form , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. 1040 nr form Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 1040 nr form S. 1040 nr form possessions. 1040 nr form , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. 1040 nr form Source rule, Pensions and Annuities Asset-use test, Asset-use test. 1040 nr form Assistance (see Tax help) Athletes, professional, Professional athletes. 1040 nr form Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. 1040 nr form Beneficiary of estate or trust, Beneficiary of an estate or trust. 1040 nr form Business expenses, ordinary and necessary, Ordinary and necessary business expenses. 1040 nr form Business operations, Business operations. 1040 nr form Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. 1040 nr form S. 1040 nr form , Trade or Business in the United States Business-activities test, Business-activities test. 1040 nr form C Canada Commuters, Regular commuters from Canada or Mexico. 1040 nr form Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 1040 nr form Residents of, Residents of Mexico or Canada or U. 1040 nr form S. 1040 nr form nationals. 1040 nr form Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 1040 nr form Withholding tax, U. 1040 nr form S. 1040 nr form nationals or residents of Canada, Mexico, or South Korea. 1040 nr form Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. 1040 nr form Central withholding agreements, Central withholding agreements. 1040 nr form Charitable contributions, Charitable contributions. 1040 nr form Child and dependent care credit Dual-status alien, Child and dependent care credit. 1040 nr form Nonresident alien, Child and dependent care credit. 1040 nr form Resident alien, Child and dependent care credit. 1040 nr form Child tax credit Resident alien, Child tax credit. 1040 nr form , Child tax credit. 1040 nr form , Child tax credit. 1040 nr form Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. 1040 nr form Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. 1040 nr form Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. 1040 nr form Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. 1040 nr form Resident alien, Credit for the elderly or the disabled. 1040 nr form Credits against tax Child and dependent care credit, Child and dependent care credit. 1040 nr form , Child and dependent care credit. 1040 nr form Child tax credit, Child tax credit. 1040 nr form , Child tax credit. 1040 nr form , Child tax credit. 1040 nr form Credit for the elderly or the disabled, 6) Tax credits. 1040 nr form Dual-status alien, Credits Earned income credit, Earned income credit. 1040 nr form , 6) Tax credits. 1040 nr form Education credits, Education credits. 1040 nr form , Education credits. 1040 nr form , 6) Tax credits. 1040 nr form Excess social security tax withheld, Excess social security tax withheld. 1040 nr form Foreign tax credit, Foreign tax credit. 1040 nr form , Foreign tax credit. 1040 nr form Hope credit, Education credits. 1040 nr form , Education credits. 1040 nr form Lifetime learning credit, Education credits. 1040 nr form , Education credits. 1040 nr form Retirement savings contributions, Retirement savings contributions credit. 1040 nr form , Retirement savings contributions credit. 1040 nr form , Retirement savings contributions credit. 1040 nr form Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 1040 nr form Tax withheld at source, Tax withheld at the source. 1040 nr form Tax withheld on partnership income, Tax withheld on partnership income. 1040 nr form Withholding from wages, Withholding from wages. 1040 nr form Crew members Alien status, Crew members. 1040 nr form Compensation, Crew members. 1040 nr form Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. 1040 nr form Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. 1040 nr form Depreciable property, Depreciable property. 1040 nr form Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. 1040 nr form Dividends, U. 1040 nr form S. 1040 nr form source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. 1040 nr form Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. 1040 nr form Earned income credit, 6) Tax credits. 1040 nr form Education credit, 6) Tax credits. 1040 nr form Exemptions, 2) Exemptions. 1040 nr form Foreign tax credit, Foreign tax credit. 1040 nr form Forms to file, Forms To File Head of household. 1040 nr form , 3) Head of household. 1040 nr form Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. 1040 nr form Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. 1040 nr form Tax rates, 5) Tax rates. 1040 nr form When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. 1040 nr form Nonresident alien, Earned income credit. 1040 nr form Resident alien, Earned income credit. 1040 nr form Education credits Dual-status alien, 6) Tax credits. 1040 nr form Nonresident alien, Education credits. 1040 nr form Resident alien, Education credits. 1040 nr form Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. 1040 nr form Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. 1040 nr form Employees of international organizations, Employees of international organizations. 1040 nr form Employees, household, Household employees. 1040 nr form Employees, withholding exemption under tax treaty, Employees and independent contractors. 1040 nr form Employer identification number, Employer identification number (EIN). 1040 nr form Estate, beneficiary, Beneficiary of an estate or trust. 1040 nr form Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. 1040 nr form Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. 1040 nr form Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. 1040 nr form Compensation from a foreign employer, Students and exchange visitors. 1040 nr form Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. 1040 nr form Treaty income, Income affected by treaties. 1040 nr form , Treaty Income Exempt individual, Exempt individual. 1040 nr form Exemption from withholding Employees, Employees and independent contractors. 1040 nr form Independent contractors, Employees and independent contractors. 1040 nr form Students, teachers, and researchers, Students, teachers, and researchers. 1040 nr form Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. 1040 nr form Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. 1040 nr form S. 1040 nr form nationals. 1040 nr form Residents of South Korea, Residents of South Korea. 1040 nr form U. 1040 nr form S. 1040 nr form nationals, Residents of Mexico or Canada or U. 1040 nr form S. 1040 nr form nationals. 1040 nr form Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 1040 nr form Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. 1040 nr form Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 1040 nr form Nonresident alien, Figuring Your Tax U. 1040 nr form S. 1040 nr form Virgin Islands, Aliens from the U. 1040 nr form S. 1040 nr form Virgin Islands. 1040 nr form Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. 1040 nr form Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. 1040 nr form , Foreign employer. 1040 nr form Foreign government employees Alien status, Foreign government-related individuals. 1040 nr form Exempt from U. 1040 nr form S. 1040 nr form tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. 1040 nr form S. 1040 nr form tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. 1040 nr form Foreign tax credit Dual-status alien, Foreign tax credit. 1040 nr form Nonresident alien, Foreign tax credit. 1040 nr form Resident alien, Foreign tax credit. 1040 nr form Forms, Form 8843. 1040 nr form 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. 1040 nr form , Foreign tax credit. 1040 nr form , Foreign tax credit. 1040 nr form 2063, Form 2063 2106, Deductible travel expenses. 1040 nr form 2210, Penalty for failure to pay estimated income tax. 1040 nr form 3903, Moving expenses. 1040 nr form 4563, Residents of American Samoa. 1040 nr form 4790 (see FinCEN 105) 6251, Alternative minimum tax. 1040 nr form 8233, Employees and independent contractors. 1040 nr form 8275, Disclosure statement. 1040 nr form 8288, Credit for tax withheld. 1040 nr form 8288-A, Credit for tax withheld. 1040 nr form 8288-B, Withholding certificates. 1040 nr form 8801, Credit for prior year minimum tax. 1040 nr form 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. 1040 nr form 8843, Form 8843. 1040 nr form 8854, Reporting requirements. 1040 nr form FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. 1040 nr form W-7, Individual taxpayer identification number (ITIN). 1040 nr form W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. 1040 nr form G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. 1040 nr form Resident alien, Head of household. 1040 nr form Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. 1040 nr form I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 1040 nr form Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. 1040 nr form Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. 1040 nr form S. 1040 nr form sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. 1040 nr form Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. 1040 nr form Exemptions for spouse and dependents, Students and business apprentices from India. 1040 nr form Standard deduction, Students and business apprentices from India. 1040 nr form Withholding allowances, Students and business apprentices from India. 1040 nr form Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 1040 nr form Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 1040 nr form Intangible property, Intangible property. 1040 nr form Interest Portfolio, Portfolio interest. 1040 nr form , Interest that does not qualify as portfolio interest. 1040 nr form Interest income Contingent, Contingent interest. 1040 nr form Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. 1040 nr form Exempt from U. 1040 nr form S. 1040 nr form tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. 1040 nr form Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. 1040 nr form K Korea, South Exemptions, Residents of South Korea. 1040 nr form , Exemptions Married filing separately, Married nonresident alien. 1040 nr form Qualifying widow filing status, Qualifying widow(er). 1040 nr form Withholding tax, U. 1040 nr form S. 1040 nr form nationals or residents of Canada, Mexico, or South Korea. 1040 nr form L Last year of residency, Last Year of Residency Long-term U. 1040 nr form S. 1040 nr form resident Defined, Long-term resident defined. 1040 nr form Expatriation tax, Long-term resident defined. 1040 nr form Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. 1040 nr form Of nonresident aliens, Losses. 1040 nr form Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. 1040 nr form Resident alien, Married filing jointly. 1040 nr form Medical condition, Medical condition. 1040 nr form Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. 1040 nr form Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 1040 nr form Residents of, Residents of Mexico or Canada or U. 1040 nr form S. 1040 nr form nationals. 1040 nr form Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 1040 nr form Withholding tax, U. 1040 nr form S. 1040 nr form nationals or residents of Canada, Mexico, or South Korea. 1040 nr form Miscellaneous deductions, Job expenses and other miscellaneous deductions. 1040 nr form Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. 1040 nr form Multi-level marketing, Multi-level marketing. 1040 nr form , Multi-level marketing. 1040 nr form Municipal bonds, State and local government obligations. 1040 nr form N National of the United States, Qualifying widow(er). 1040 nr form , 5) Tax rates. 1040 nr form , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. 1040 nr form Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. 1040 nr form Business expenses, Ordinary and necessary business expenses. 1040 nr form Casualty and theft losses, Casualty and theft losses. 1040 nr form Charitable contributions, Charitable contributions. 1040 nr form Child care credit, Child and dependent care credit. 1040 nr form Credit for excess social security tax withheld, Excess social security tax withheld. 1040 nr form Credit for income tax withheld, Withholding from wages. 1040 nr form Credit for prior year minimum tax, Credit for prior year minimum tax. 1040 nr form Defined, Nonresident Aliens Earned income credit, Earned income credit. 1040 nr form Education credits, Education credits. 1040 nr form Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. 1040 nr form Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. 1040 nr form How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 1040 nr form Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. 1040 nr form Losses, Losses. 1040 nr form Married filing jointly, Married nonresident alien. 1040 nr form Miscellaneous deductions, Job expenses and other miscellaneous deductions. 1040 nr form Moving expenses, Moving expenses. 1040 nr form Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). 1040 nr form Standard deduction, Standard deduction. 1040 nr form State and local income taxes, State and local income taxes. 1040 nr form Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 1040 nr form Tax withheld at source, Tax withheld at the source. 1040 nr form Travel expenses, Travel expenses. 1040 nr form Withholding from partnership income, Tax withheld on partnership income. 1040 nr form Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. 1040 nr form Registered, Obligations in registered form. 1040 nr form Original issue discount, Original issue discount (OID). 1040 nr form P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. 1040 nr form Payment against U. 1040 nr form S. 1040 nr form tax, Payments Tax withheld at the source, Tax withheld at the source. 1040 nr form Withholding from wages, Tax Withheld Penalties, Penalties. 1040 nr form , Penalties Accuracy-related, Accuracy-related penalty. 1040 nr form Failure to file, Filing late. 1040 nr form Failure to pay, Paying tax late. 1040 nr form Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. 1040 nr form Fraud, Fraud. 1040 nr form Frivolous tax submission, Frivolous tax submission. 1040 nr form Negligence, Negligence or disregard. 1040 nr form Substantial understatement of income tax, Substantial understatement of income tax. 1040 nr form Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. 1040 nr form Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. 1040 nr form Pensions, Pensions. 1040 nr form Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. 1040 nr form Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. 1040 nr form S. 1040 nr form business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. 1040 nr form , Interest that does not qualify as portfolio interest. 1040 nr form Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. 1040 nr form Property Depreciable, Depreciable property. 1040 nr form Intangible, Intangible property. 1040 nr form Inventory, Inventory property. 1040 nr form Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. 1040 nr form Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 1040 nr form S. 1040 nr form possessions. 1040 nr form , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. 1040 nr form Q Qualified investment entity Distributions paid by, Qualified investment entities. 1040 nr form R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. 1040 nr form Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. 1040 nr form Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. 1040 nr form S. 1040 nr form real property interest, U. 1040 nr form S. 1040 nr form real property interest. 1040 nr form Real property income, Real property income. 1040 nr form Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. 1040 nr form Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. 1040 nr form , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. 1040 nr form Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. 1040 nr form , Child tax credit. 1040 nr form , Child tax credit. 1040 nr form Defined, Resident Aliens Education credits, Education credits. 1040 nr form Head of household, Head of household. 1040 nr form Married filing jointly, Married filing jointly. 1040 nr form Qualifying widow(er), Qualifying widow(er). 1040 nr form Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. 1040 nr form Nonresident alien, Retirement savings contributions credit. 1040 nr form Resident alien, Retirement savings contributions credit. 1040 nr form Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. 1040 nr form Where to get, Where to get a sailing or departure permit. 1040 nr form Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. 1040 nr form Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. 1040 nr form Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. 1040 nr form Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). 1040 nr form Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. 1040 nr form Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. 1040 nr form Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. 1040 nr form State and local income taxes, State and local income taxes. 1040 nr form Stocks, trading in, Trading in stocks, securities, and commodities. 1040 nr form Student loan interest expense, Student loan interest expense. 1040 nr form Students Alien status, Students. 1040 nr form Engaged in U. 1040 nr form S. 1040 nr form business, Students and trainees. 1040 nr form Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. 1040 nr form Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. 1040 nr form , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. 1040 nr form , Students and business apprentices from India. 1040 nr form , Students and business apprentices from India. 1040 nr form , Students and business apprentices from India. 1040 nr form Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. 1040 nr form , Tax home. 1040 nr form Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 1040 nr form Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. 1040 nr form Income affected by, Income affected by treaties. 1040 nr form Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 1040 nr form Teachers Alien status, Teachers and trainees. 1040 nr form Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. 1040 nr form , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. 1040 nr form S. 1040 nr form , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. 1040 nr form Business operations, Business operations. 1040 nr form Income from U. 1040 nr form S. 1040 nr form sources, Effectively Connected Income Partnerships, Partnerships. 1040 nr form Personal services, Personal Services Students and trainees, Students and trainees. 1040 nr form Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. 1040 nr form Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. 1040 nr form Trainees, Teachers and trainees. 1040 nr form , Students and trainees. 1040 nr form Transportation income Connected with U. 1040 nr form S. 1040 nr form business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. 1040 nr form Travel expenses, Travel expenses. 1040 nr form Treaties, income affected by, Income affected by treaties. 1040 nr form Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. 1040 nr form TTY/TDD information, How To Get Tax Help U U. 1040 nr form S Virgin Islands, residents of Withholding on wages, Residents of the U. 1040 nr form S. 1040 nr form Virgin Islands. 1040 nr form U. 1040 nr form S. 1040 nr form national, Qualifying widow(er). 1040 nr form , 5) Tax rates. 1040 nr form , Withholding on Wages U. 1040 nr form S. 1040 nr form real property holding corporation, U. 1040 nr form S. 1040 nr form real property holding corporation. 1040 nr form U. 1040 nr form S. 1040 nr form real property interest, U. 1040 nr form S. 1040 nr form real property interest. 1040 nr form U. 1040 nr form S. 1040 nr form tax-exempt income, expenses allocable to, Expenses allocable to U. 1040 nr form S. 1040 nr form tax-exempt income. 1040 nr form U. 1040 nr form S. 1040 nr form Virgin Islands, residents of Where to file, Aliens from the U. 1040 nr form S. 1040 nr form Virgin Islands. 1040 nr form W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. 1040 nr form When to file, When To File, When to file for deductions and credits. 1040 nr form Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. 1040 nr form Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. 1040 nr form Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. 1040 nr form Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. 1040 nr form S. 1040 nr form nationals or residents of Canada, Mexico, or South Korea. 1040 nr form Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. 1040 nr form S. 1040 nr form nationals, U. 1040 nr form S. 1040 nr form nationals or residents of Canada, Mexico, or South Korea. 1040 nr form U. 1040 nr form S. 1040 nr form Virgin Islands, residents of, Residents of the U. 1040 nr form S. 1040 nr form Virgin Islands. 1040 nr form Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications