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Instructions for Form 1040NR

• Worksheets and Tables for 1040NR
• General Instructions
  • What
  • What to Look for in 2003
  • Items To Note
  • Additional Information
  • Resident Alien or Nonresident Alien
    • Green Card Test
    • Substantial Presence Test
      • Closer Connection to Foreign Country

  • Who Must File
    • Simplified Procedure for Claiming Certain Refunds
      • Additional Information

  • When To File
  • Where To File
    • Private Delivery Services

  • Election To Be Taxed as a Resident Alien
  • Dual-Status Taxpayers
    • Dual-Status Tax Year
    • What and Where to File for a Dual-Status Year
    • Income Subject to Tax for Dual-Status Year
    • Restrictions for Dual-Status Taxpayers
    • How To Figure Tax for Dual-Status Year

  • How To Report Income on Form 1040NR
    • Community Income
    • Kinds of Income
    • Dispositions of U.S. Real Property Interests
    • Income You May Elect To Treat as Effectively Connected With a U.S. Trade or Business
    • Foreign Income Taxed by the United States

  • Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents
    • Annual Information Statement

• Line Instructions for Form 1040NR
  • Name, Address, and Identifying Number
  • Filing Status
  • Exemptions
  • Rounding Off to Whole Dollars
  • Income Effectively Connected With U.S. Trade or Business
  • Adjusted Gross Income
  • Tax Computation on Income Effectively Connected With A U.S. Trade or Business
  • Credits
  • Other Taxes
  • Payments
  • Refund
  • Amount You Owe
  • Third Party Designee
  • Signature
  • Instructions for Schedule A, Itemized Deductions
    • State and Local Income Taxes
      • Lines 1 Through 3

    • Gifts to U.S. Charities
      • Lines 4 Through 7
      • Contributions You May Not Deduct
      • Line 4
      • Line 5
      • Line 6

    • Casualty and Theft Losses
      • Line 8

    • Job Expenses and Most Other Miscellaneous Deductions
      • Line 9
      • Line 10
      • Line 11

    • Other Miscellaneous Deductions
      • Line 16

    • Total Itemized Deductions
      • Line 17

  • Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
  • Other Information (Page 5)
    • Item D
    • Item E
    • Item M
    • Item P

  • Reminders
    • Sign and Date Your Return
      • Income Tax Withholding and Estimated Tax Payments for Individuals for 2003
      • Gift To Reduce the Public Debt
      • Address Change
      • How Long Should Records Be Kept?
      • Amended Return
      • Requesting a Copy of Your Tax Return
      • Interest and Penalties
      • Taxpayer Assistance
      • Help With Unresolved Tax Issues

• Disclosure and Paperwork Reduction Act Notice.

Index

[ Click for Table of Contents ]

A

• Address change
• Adjustments
• Adoption credit
• Adoption expenses, Credit for
• Adoption expenses, Employer-provided benefits for
• Amended return
• Amount you owe
• Annuities
• Archer MSA deduction

B

• Business income or (loss)

C

• Capital assets, sales or exchanges
• Capital gain distributions
• Capital gain distributions
• Capital gain distributions
• Capital gain distributions
• Capital gain tax worksheet
• Casualty and theft losses
• Charity, gifts to
• Charity, gifts to
• Child and dependent care expenses, Credit for
• Child tax credits
• Child tax credits
• Community income
• Coverdell education savings account (ESA) distributions
• Credit for amount paid with Form 1040-C
• Credits against tax
• Credits against tax

D

• Dependent care benefits
• Dependents, exemption deduction for
• Direct deposit of refund
• Dividend income
• Dividend income
• Divorced or separated parents, children of
• Dual-status taxpayers

E

• Educator Expenses
• Educator expenses
• Election to be taxed as a resident alien
• Estates and trusts
• Estates and trusts
• Estimated tax, individuals
• Estimated tax, individuals
• Excess salary deferrals
• Exemptions
• Exemptions
• Extension of time to file

F

• Filing status
• Foreign tax credit

G

• Gifts to reduce the public debt
• Group-term life insurance, uncollected tax on

H

• Health insurance deduction, Self-employed
• Household employment taxes

I

• Identifying number
• Income tax withholding
• Income to be reported
• Income to be reported
• Income to be reported
• Income to be reported
• Individual retirement arrangements (IRAs), Contributions to
• Individual retirement arrangements (IRAs), Distributions from
• Individual taxpayer identification numbers (ITINs)
• Installment payments
• Interest charged due to late payment of tax
• Interest income
• Interest income
• IRA deduction expanded
• Itemized deductions
• Itemized deductions
• Itemized deductions

K

• Kinds of income

L

• Line instructions for Form 1040NR

M

• Married persons who live apart
• Miscellaneous itemized deductions
• Moving expenses

N

• Name change

O

• Original issue discount
• Other income
• Other taxes

P

• Payments
• Penalties, Early withdrawal of savings
• Penalties, Estimated tax
• Penalties, Frivolous return
• Penalties, Late filing
• Penalties, Late payment
• Penalties, Other
• Pensions and annuities
• Portfolio interest
• Preparer, requirement to sign tax return
• Private delivery services

Q

• Qualified performing artists
• Qualified tuition program earnings
• Qualifying child, new definition

R

• Railroad retirement benefits (Tier 1)
• Real property income election
• Records, how long to keep
• Refund
• Refunds, credits, or offsets of state and local income taxes
• Reminders
• Rental income
• Requesting a copy of your tax return
• Resident aliens
• Retirement plan deduction, self-employed
• Retirement savings contributions credit
• Rounding off to whole dollars
• Royalties

S

• Salaries and wages
• Sales or exchanges, capital assets
• Sales or exchanges, capital assets
• Scholarship and fellowship grants
• Scholarship and fellowship grants
• Self-employed health insurance deduction
• Standard mileage rate
• Standard mileage rate
• State and local income taxes, deduction for
• Student loan interest deduction
• Student loan interest deduction

T

• Tax rates
• Tax rates
• Taxes, Income effectively connected
• Taxes, Income effectively connected, Alternative minimum
• Taxes, Income effectively connected, Archer MSAs
• Taxes, Income effectively connected, Golden parachute payments
• Taxes, Income effectively connected, Recapture taxes
• Taxes, Income effectively connected, Section 72(m)(5) excess benefits
• Taxpayer assistance
• Third party designee
• Tier 1 RRTA tax withheld
• Tip income
• Tip income
• Transportation tax
• Trusts
• Trusts
• Trusts
• Trusts
• Trusts

U

• U.S. real property interests, dispositions of
• Unemployment compensation
• Unresolved tax problems

W

• Wages and salaries
• Wages and salaries
• When to file
• Where to file
• Who must file
• Widows and widowers, qualifying
• Winnings, proceeds from prizes, awards, gambling and lotteries
• Withholding tax
• Withholding tax
• Withholding tax
• Withholding tax

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