Topics

• Income subject to tax,
• Restrictions for dual-status taxpayers,
• Exemptions,
• How to figure the tax,
• Forms to file,
• When and where to file, and
• How to fill out a dual-status return.

Useful Items

Publication

• 503   Child and Dependent Care Expenses
• 514   Foreign Tax Credit for Individuals
• 524   Credit for the Elderly or the Disabled
• 575   Pension and Annuity Income

Form (and Instructions)

• 1040   U.S. Individual Income Tax Return
• 1040-C   U.S. Departing Alien Income Tax Return
• 1040-ES   Estimated Tax for Individuals
• 1040-ES (NR)   U.S. Estimated Tax for Nonresident Alien Individuals
• 1040NR   U.S. Nonresident Alien Income Tax Return
• 1116   Foreign Tax Credit

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