Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Tax Return 1040nr

State Tax Preparation FreeFree IrsWww Free State Taxes ComState Income Tax RatesFile Online 1040ez2012 State Taxes Online Free1040 Short FormTax Form 1040aHow To Amend A Tax ReturnTurbotax Free For MilitaryForms 1040 EsFree 2011 Tax ReturnFree State Tax Preparation SitesFree 1040xAmendment FormFle 2012 Taxes Late Online Tax FilingHow To E-file 2012 TaxesNeed File Back TaxesIrs Amended Return InstructionsEfile State Income TaxHow To File An Amendment On TaxesHow Far Back Can I Amend A Tax ReturnOnlinetaxes Hrblock ComCan I Efile Form 1040xFree State Taxes FilingFile Free Tax ReturnE File TaxesHow To File 1040nr EzHow Do I Amend My 2012 Tax ReturnFreestatetaxreturnsAmend My Tax ReturnElectronic 1040xInstruction Booklet For 1040xFreetaxusa2010Unemployment Tax Filing1040 Es Payment VoucherWhere Can I Get 1040ez Tax Forms FreeAmend 2011 Tax ReturnForm 1040x FillableFiling 1040ez

Tax Return 1040nr

Tax return 1040nr 3. Tax return 1040nr   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Tax return 1040nr Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Tax return 1040nr An exclusion from gross income is generally income you receive that is not included in your U. Tax return 1040nr S. Tax return 1040nr income and is not subject to U. Tax return 1040nr S. Tax return 1040nr tax. Tax return 1040nr This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Tax return 1040nr Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Tax return 1040nr Useful Items - You may want to see: Publication 54 Tax Guide for U. Tax return 1040nr S. Tax return 1040nr Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Tax return 1040nr Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Tax return 1040nr Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Tax return 1040nr The exclusion is $97,600 in 2013. Tax return 1040nr In addition, you may be able to exclude or deduct certain foreign housing amounts. Tax return 1040nr You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Tax return 1040nr For more information, see Publication 54. Tax return 1040nr Foreign country. Tax return 1040nr    A foreign country is any territory under the sovereignty of a government other than that of the United States. Tax return 1040nr   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Tax return 1040nr It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Tax return 1040nr   The term “foreign country” does not include U. Tax return 1040nr S. Tax return 1040nr possessions or territories. Tax return 1040nr It does not include the Antarctic region. Tax return 1040nr Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Tax return 1040nr Interest Income Interest income that is not connected with a U. Tax return 1040nr S. Tax return 1040nr trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Tax return 1040nr State and local government obligations. Tax return 1040nr   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Tax return 1040nr S. Tax return 1040nr possession, generally is not included in income. Tax return 1040nr However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Tax return 1040nr Portfolio interest. Tax return 1040nr   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Tax return 1040nr To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Tax return 1040nr Note. Tax return 1040nr For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Tax return 1040nr Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Tax return 1040nr Obligations in registered form. Tax return 1040nr   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Tax return 1040nr   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Tax return 1040nr   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Tax return 1040nr For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Tax return 1040nr Obligations not in registered form. Tax return 1040nr    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Tax return 1040nr A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Tax return 1040nr   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Tax return 1040nr In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Tax return 1040nr Interest that does not qualify as portfolio interest. Tax return 1040nr   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Tax return 1040nr You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Tax return 1040nr Contingent interest. Tax return 1040nr   Portfolio interest does not include contingent interest. Tax return 1040nr Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Tax return 1040nr For exceptions, see Internal Revenue Code section 871(h)(4)(C). Tax return 1040nr Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Tax return 1040nr Related persons. Tax return 1040nr   Related persons include the following. Tax return 1040nr Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Tax return 1040nr ), and lineal descendants (children, grandchildren, etc. Tax return 1040nr ). Tax return 1040nr Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Tax return 1040nr Certain corporations, partnerships, and other entities. Tax return 1040nr For details, see Nondeductible Loss in chapter 2 of Publication 544. Tax return 1040nr Exception for existing debt. Tax return 1040nr   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Tax return 1040nr Dividend Income The following dividend income is exempt from the 30% tax. Tax return 1040nr Certain dividends paid by foreign corporations. Tax return 1040nr   There is no 30% tax on U. Tax return 1040nr S. Tax return 1040nr source dividends you receive from a foreign corporation. Tax return 1040nr See Second exception under Dividends in chapter 2 for how to figure the amount of U. Tax return 1040nr S. Tax return 1040nr source dividends. Tax return 1040nr Certain interest-related dividends. Tax return 1040nr   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Tax return 1040nr The mutual fund will designate in writing which dividends are interest-related dividends. Tax return 1040nr Certain short-term capital gain dividends. Tax return 1040nr   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Tax return 1040nr The mutual fund will designate in writing which dividends are short-term capital gain dividends. Tax return 1040nr This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Tax return 1040nr Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Tax return 1040nr S. Tax return 1040nr source income may be exempt from U. Tax return 1040nr S. Tax return 1040nr tax, but only if you meet one of the situations discussed next. Tax return 1040nr Employees of foreign persons, organizations, or offices. Tax return 1040nr   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Tax return 1040nr S. Tax return 1040nr sources and is tax exempt if you meet all three of the following conditions. Tax return 1040nr You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Tax return 1040nr S. Tax return 1040nr corporation, a U. Tax return 1040nr S. Tax return 1040nr partnership, or a U. Tax return 1040nr S. Tax return 1040nr citizen or resident. Tax return 1040nr You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Tax return 1040nr Your pay for these services is not more than $3,000. Tax return 1040nr If you do not meet all three conditions, your income from personal services performed in the United States is U. Tax return 1040nr S. Tax return 1040nr source income and is taxed according to the rules in chapter 4. Tax return 1040nr   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Tax return 1040nr To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Tax return 1040nr If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Tax return 1040nr   A day means a calendar day during any part of which you are physically present in the United States. Tax return 1040nr Example 1. Tax return 1040nr During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Tax return 1040nr S. Tax return 1040nr partnership. Tax return 1040nr Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Tax return 1040nr That office paid him a total gross salary of $2,800 for those services. Tax return 1040nr During 2013, he was not engaged in a trade or business in the United States. Tax return 1040nr The salary is not considered U. Tax return 1040nr S. Tax return 1040nr source income and is exempt from U. Tax return 1040nr S. Tax return 1040nr tax. Tax return 1040nr Example 2. Tax return 1040nr The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Tax return 1040nr He received $2,875 in 2013, and $1,625 in 2014. Tax return 1040nr During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Tax return 1040nr Henry's salary is U. Tax return 1040nr S. Tax return 1040nr source income and is taxed under the rules in chapter 4. Tax return 1040nr Crew members. Tax return 1040nr   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Tax return 1040nr S. Tax return 1040nr possession is not U. Tax return 1040nr S. Tax return 1040nr source income and is exempt from U. Tax return 1040nr S. Tax return 1040nr tax. Tax return 1040nr This exemption does not apply to compensation for services performed on foreign aircraft. Tax return 1040nr Students and exchange visitors. Tax return 1040nr   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Tax return 1040nr   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Tax return 1040nr It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Tax return 1040nr   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Tax return 1040nr Foreign employer. Tax return 1040nr   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Tax return 1040nr S. Tax return 1040nr possession by a U. Tax return 1040nr S. Tax return 1040nr corporation, a U. Tax return 1040nr S. Tax return 1040nr partnership, or an individual who is a U. Tax return 1040nr S. Tax return 1040nr citizen or resident. Tax return 1040nr   The term “foreign employer” does not include a foreign government. Tax return 1040nr Pay from a foreign government that is exempt from U. Tax return 1040nr S. Tax return 1040nr income tax is discussed in chapter 10. Tax return 1040nr Income from certain annuities. Tax return 1040nr   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Tax return 1040nr S. Tax return 1040nr income tax if you meet both of the following conditions. Tax return 1040nr You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Tax return 1040nr At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Tax return 1040nr S. Tax return 1040nr citizens or residents. Tax return 1040nr   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Tax return 1040nr S. Tax return 1040nr citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Tax return 1040nr   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Tax return 1040nr Income affected by treaties. Tax return 1040nr   Income of any kind that is exempt from U. Tax return 1040nr S. Tax return 1040nr tax under a treaty to which the United States is a party is excluded from your gross income. Tax return 1040nr Income on which the tax is only limited by treaty, however, is included in gross income. Tax return 1040nr See chapter 9. Tax return 1040nr Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Tax return 1040nr Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Tax return 1040nr If you are married and file a joint return, you may be able to exclude up to $500,000. Tax return 1040nr For information on the requirements for this exclusion, see Publication 523. Tax return 1040nr This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Tax return 1040nr Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Tax return 1040nr The rules discussed here apply to both resident and nonresident aliens. Tax return 1040nr If a nonresident alien receives a grant that is not from U. Tax return 1040nr S. Tax return 1040nr sources, it is not subject to U. Tax return 1040nr S. Tax return 1040nr tax. Tax return 1040nr See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Tax return 1040nr S. Tax return 1040nr sources. Tax return 1040nr A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Tax return 1040nr Candidate for a degree. Tax return 1040nr   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Tax return 1040nr Eligible educational institution. Tax return 1040nr   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Tax return 1040nr Qualified education expenses. Tax return 1040nr   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Tax return 1040nr These items must be required of all students in your course of instruction. Tax return 1040nr However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Tax return 1040nr Expenses that do not qualify. Tax return 1040nr   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Tax return 1040nr This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Tax return 1040nr Scholarship or fellowship amounts used to pay these costs are taxable. Tax return 1040nr Amounts used to pay expenses that do not qualify. Tax return 1040nr   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Tax return 1040nr Payment for services. Tax return 1040nr   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Tax return 1040nr This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Tax return 1040nr Example. Tax return 1040nr On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Tax return 1040nr As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Tax return 1040nr Of the $2,500 scholarship, $1,000 represents payment for her services. Tax return 1040nr Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Tax return 1040nr Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

More Information on Get Transcript

I am having trouble signing up.

If you cannot access the Get Transcript Online option, please try Get Transcript by Mail.

I need to update my profile information.

Update your User ID, password, e-mail, addresses and other information with Profile Update.

I am not getting my transcript.

You may need to adjust your browser's pop-up blocker settings to get your transcript. 

I am a Dragon user. 

Use the tab key to navigate between the links to your transcripts on the Transcript Selection page. You will see the Transcript Selection page after you sign in or sign up. 

Page Last Reviewed or Updated: 13-Jan-2014

The Tax Return 1040nr

Tax return 1040nr Index A Alimony paid, Alimony paid. Tax return 1040nr Alimony received, Alimony received. Tax return 1040nr Annulment, Divorce or separation. Tax return 1040nr Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Tax return 1040nr Business expenses, Business and investment expenses. Tax return 1040nr C Child tax credit, Child tax credit. Tax return 1040nr Civil service annuities, Civil service retirement. Tax return 1040nr Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Tax return 1040nr Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Tax return 1040nr CSRS annuities, Civil service retirement. Tax return 1040nr D Death of spouse, basis of property, Death of spouse. Tax return 1040nr Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Tax return 1040nr Divorce, Divorce or separation. Tax return 1040nr Domestic partners, Registered domestic partners. Tax return 1040nr Domicile, Domicile E Earned income credit, Earned income credit. Tax return 1040nr End of the marital community, End of the Community Equitable relief, Equitable relief. Tax return 1040nr ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Tax return 1040nr Estimated tax payments, Estimated tax payments. Tax return 1040nr Exempt income, Tax-exempt income. Tax return 1040nr Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Tax return 1040nr F FERS annuities, Civil service retirement. Tax return 1040nr Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Tax return 1040nr , Separate Return Preparation Free tax services, Free help with your tax return. Tax return 1040nr G Gains and losses, Gains and losses. Tax return 1040nr H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Tax return 1040nr Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Tax return 1040nr , Equitable relief. Tax return 1040nr Interest, Dividends, interest, and rents. Tax return 1040nr Investment expenses, Business and investment expenses. Tax return 1040nr IRA deduction, IRA deduction. Tax return 1040nr IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Tax return 1040nr J Joint return vs. Tax return 1040nr separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Tax return 1040nr M Military retirement pay, Military retirement pay. Tax return 1040nr N Nonresident alien spouse, Nonresident alien spouse. Tax return 1040nr O Overpayments, Overpayments. Tax return 1040nr P Partnership income, Partnership income. Tax return 1040nr Partnerships, self-employment tax, Partnerships. Tax return 1040nr Payments Estimated tax payments, Estimated tax payments. Tax return 1040nr Federal income tax withheld, Federal income tax withheld. Tax return 1040nr Pensions, Pensions. Tax return 1040nr Personal expenses, Personal expenses. Tax return 1040nr Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Tax return 1040nr Relief from liability arising from community property law, Relief from liability arising from community property law. Tax return 1040nr Rents, Dividends, interest, and rents. Tax return 1040nr S Self-employment tax Partnership, Self-employment tax. Tax return 1040nr Sole proprietorship, Self-employment tax. Tax return 1040nr Separate income defined, Separate income. Tax return 1040nr Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Tax return 1040nr Separate returns Extensions, Extension of time to file. Tax return 1040nr Separate returns vs. Tax return 1040nr joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Tax return 1040nr Separation agreement, Divorce or separation. Tax return 1040nr Sole proprietorship, self-employment tax, Sole proprietorship. Tax return 1040nr Spousal agreements, Spousal agreements. Tax return 1040nr Spouses living apart, Spouses living apart all year. Tax return 1040nr T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Tax return 1040nr TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Tax return 1040nr Withholding tax, Federal income tax withheld. Tax return 1040nr Prev  Up     Home   More Online Publications