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Tax Prep Help > Instructions > Form 1040NR
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| Instructions for Form 1040NR |
2007 Tax Year |
A
- Address change, Address Change
- Adjustments, Adjusted Gross Income
- Adoption expenses:
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- Employer-provided benefits for, Line 8—Wages, salaries, tips, etc.
- Alternative minimum tax
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- Refundable credit for prior year, Line 69—Refundable credit for prior year minimum tax.
- Amended return, Amended Return
- Amount you owe, Line 74—Amount you owe.
- Annuities, Lines 17a and 17b—Pensions and annuities., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
C
- Capital assets, sales or exchanges, Line 14—Capital gain or (loss)., Schedule D Tax Worksheet., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Capital gain distributions, Capital gain distributions. , Line 14—Capital gain or (loss)., Qualified Dividends and Capital Gain Tax Worksheet.
- Capital gain tax worksheet,
- Capital gains and (losses), Line 14—Capital gain or (loss)., Schedule D Tax Worksheet., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Casualty and theft losses, Casualty and Theft Losses
- Charity, gifts to, Gifts to U.S. Charities, Line 6
- Child and dependent care expenses
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- Credit for, Line 44—Credit for child and dependent care expenses.
- Child of divorced or separated parents, exemption for, Children who did not live with you due to divorce or separation.
- Child tax credits, Line 47—Child tax credit., Line 62—Additional child tax credit.
- Community income, Community Income
- Credit for amount paid with Form 1040-C, Line 65—Credit for amount paid with Form 1040-C.
- Credits against tax, Credit for taxes paid., Credits, Line 50—Other credits.
D
- Daycare expenses, Line 44—Credit for child and dependent care expenses.
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- Credit for, Line 44—Credit for child and dependent care expenses.
- Debt held by the public, gift to reduce , Gift To Reduce Debt Held By the Public
- Decedents, Filing a deceased person's return.
- Dependent care benefits, Line 8—Wages, salaries, tips, etc.
- Dependents, exemption deduction for, Line 7c—Dependents., Line 39—Deduction for exemptions.
- Direct deposit of refund, Lines 72a through 72d—Direct deposit of refund.
- Dispositions of U.S. real property interests, Dispositions of U.S. Real Property Interests
- Dividend income, Line 10a—Ordinary dividends., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Divorced or separated parents, children of, Children who did not live with you due to divorce or separation.
- Domestic production activities deduction, Line 33—Domestic production activities deduction.
- Dual-status taxpayers, Dual-Status Taxpayers
E
- Educator expenses deduction, Line 24—Educator expenses.
- Effectively connected income, Income Effectively Connected With U.S. Trade or Business, Line 22—Treaty-exempt income.
- Election to be taxed as a resident alien, Election To Be Taxed as a Resident Alien
- Estates, Filing for an estate or trust., Estates and trusts., Identifying number.
- Estates, exemption deduction for, Estates.
- Estimated tax penalty, Line 75—Estimated tax penalty.
- Estimated tax, individuals, Line 60—2007 estimated tax payments., Line 73—Applied to 2008 estimated tax., Line 75—Estimated tax penalty., Income Tax Withholding and Estimated Tax Payments for Individuals for 2008
- Excess salary deferrals, Line 8—Wages, salaries, tips, etc.
- Excess social security and Tier 1 RRTA tax withheld, Line 61—Excess social security and tier 1 RRTA tax withheld.
- Exemptions, Exemptions, Line 39—Deduction for exemptions.
- Extension of time to file, Extension of time to file.
I
- Identifying number, Identifying number.
- Identity theft, Secure Your Tax Records from Identity Theft
- Income tax withholding, Income Tax Withholding and Estimated Tax Payments for Individuals for 2008
- Income to be reported, Income Effectively Connected With U.S. Trade or Business, Line 22—Treaty-exempt income., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4), Withholding of tax at the source.
- Individual retirement arrangements (IRAs):
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- Contributions to, Line 31—IRA deduction.
- Distributions from, Lines 16a and 16b—IRA distributions.
- Installment payments, What if you cannot pay?
- Interest charged due to late payment of tax, Interest.
- Interest income, Line 9a—Taxable interest., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Itemized deductions, Line 37—Itemized deductions., Instructions for Schedule A, Itemized Deductions, Line 16
P
- Payments, Payments
- Penalties:
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- Early withdrawal of savings, Line 29—Penalty on early withdrawal of savings.
- Estimated tax, Line 75—Estimated tax penalty.
- Frivolous return, Penalty for frivolous return.
- Late filing, Penalty for late filing.
- Late payment, Penalty for late payment of tax.
- Other, Other penalties.
- Pensions and annuities, Lines 17a and 17b—Pensions and annuities.
- Preparer, requirement to sign tax return, Paid preparer must sign your return.
- Private delivery services, Private Delivery Services
- Problems, unresolved tax, Help With Unresolved Tax Issues
- Public debt—Gift to reduce the, Gift To Reduce Debt Held By the Public
R
- Railroad retirement benefits (Tier 1), Social security benefits (and tier 1 railroad retirement benefits treated as social security).
- Real property income election, Income You May Elect To Treat as Effectively Connected With a U.S. Trade or Business
- Records, how long to keep, How Long Should Records Be Kept?
- Refund, Refund
- Refunds, credits, or offsets of state and local income taxes, Line 11—Taxable refunds, credits, or offsets of state and local income taxes.
- Reminders, Reminders
- Rental income, Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Requesting a copy of your tax return, Requesting a Copy of Your Tax Return
- Resident aliens, Resident Alien or Nonresident Alien
- Residential energy expenses
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- Credit for, Line 45—Residential energy credits.
- Retirement plan deduction, self-employed, Line 27—Self-employed SEP, SIMPLE, and qualified plans.
- Rounding off to whole dollars, Rounding Off to Whole Dollars
- Royalties, Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
S
- Salaries and wages, Line 8—Wages, salaries, tips, etc., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Sales or exchanges, capital assets, Line 14—Capital gain or (loss)., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Scholarship and fellowship grants, Line 12—Scholarship and fellowship grants., Line 30—Scholarship and fellowship grants excluded.
- Social security benefits, Social security benefits (and tier 1 railroad retirement benefits treated as social security).
- Standard mileage rate, Contributions you can deduct.
- State and local income taxes, deduction for, State and Local Income Taxes
- Student loan interest deduction, Line 32—Student loan interest deduction.
T
- Tax computation worksheet, Tax Table or Tax Computation Worksheet.
- Tax rate schedules, Line 41—Tax.
- Tax rates, Line 41—Tax.
- Tax table, Line 41—Tax., Instructions for Form 1040NR (2007) , Instructions for Form 1040NR - Additional Material
- Tax withholding, Line 59—Federal income tax withheld., Line 66—U.S. tax withheld at source., Lines 67a and 67b—U.S. tax withheld at source by partnerships under section 1446., Withholding of tax at the source.
- Taxes:
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- Income effectively connected, Tax Computation on Income Effectively Connected With A U.S. Trade or Business
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- Alternative minimum, Line 42—Alternative minimum tax.
- Archer MSAs, Line 55—Additional tax on IRAs, other qualified retirement plans, etc.
- Golden parachute payments, Golden parachute payments.
- IRAs and other qualified retirement plans, Line 55—Additional tax on IRAs, other qualified retirement plans, etc.
- Recapture taxes, Recapture of the following credits.
- Section 72(m)(5) excess benefits, Section 72(m)(5) excess benefits tax.
- Social security and Medicare tax on tips, Line 54—Unreported social security and Medicare tax from Forms 4137 and 8919.
- Uncollected employee social security and Medicare or Tier 1 RRTA tax on tips, Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance.
- Income not effectively connected, Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Taxpayer assistance, Taxpayer Assistance
- Third party designee, Third Party Designee
- Tier 1 RRTA tax withheld, Line 61—Excess social security and tier 1 RRTA tax withheld.
- Tip income, Line 8—Wages, salaries, tips, etc., Line 54—Unreported social security and Medicare tax from Forms 4137 and 8919.
- Transportation tax, Line 56—Transportation tax.
- Treaty-exempt income, Line 22—Treaty-exempt income.
- Trusts, Filing for an estate or trust., Estates and trusts., Identifying number., Tax on accumulation distribution of trusts.
- Trusts, exemption deduction for, Trusts.
W
- Wages and salaries, Line 8—Wages, salaries, tips, etc., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- When to file, When To File
- Where to file, Where To File
- Who must file, Who Must File
- Widows and widowers, qualifying, Line 6—Qualifying widow(er) with dependent child.
- Winnings, proceeds from prizes, awards, gambling and lotteries, Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Withholding tax, Line 59—Federal income tax withheld., Line 66—U.S. tax withheld at source., Lines 67a and 67b—U.S. tax withheld at source by partnerships under section 1446., Withholding of tax at the source.
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