| Instructions for Form 1040NR |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Address change, Address Change
- Adjustments, Adjusted Gross Income
- Adoption expenses:
-
- Credit for, Line 46—Adoption credit.
- Employer-provided benefits for, Line 8—Wages, salaries, tips, etc.
- Amended return, Amended Return
- Amount you owe, Line 71—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 14a—Capital gain or (loss)., Line 39—Tax., Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Capital gain distributions, Line 10a—Ordinary dividends., Line 14a—Capital gain or (loss)., Line 39—Tax.
- Capital gain tax worksheet, Line 40—Alternative minimum tax.
- Capital gains and (losses), Line 14a—Capital gain or (loss)., Line 39—Tax., 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:
-
- Credit for, Line 43—Credit for child and dependent care expenses.
- Child tax credits, Line 45—Child tax credit., Line 60—Additional child tax credit.
- Children of divorced or separated parents, exemption for, Line 7c—Dependents.
- Community income, Community Income
- Credit for amount paid with Form 1040-C, Line 63—Credit for amount paid with Form 1040-C.
- Credits against tax, Credit for taxes paid., Credits
D
- Decedents, Filing a deceased person's return.
- Dependent care benefits, Line 8—Wages, salaries, tips, etc.
- Dependents, exemption deduction for, Line 7c—Dependents., Line 37—Deduction for exemptions.
- Direct deposit of refund, Lines 69b through 69d—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, Line 7c—Dependents.
- Dual-status taxpayers, Dual-Status Taxpayers
E
- Educator expenses, Line 24—Educator expenses.
- Effectively connected income, Income Effectively Connected With U.S. Trade or Business, Line 22.
- 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.
- Estimated tax penalty, Line 72—Estimated tax penalty.
- Estimated tax, individuals, Line 58—2003 estimated tax payments., Line 70—Applied to 2004 estimated tax., Line 72—Estimated tax penalty., Income Tax Withholding and Estimated Tax Payments for Individuals for 2004
- Excess salary deferrals, Line 8—Wages, salaries, tips, etc.
- Excess social security and Tier 1 RRTA tax withheld, Line 59 — Excess social security and tier 1 RRTA tax withheld.
- Exemptions, Exemptions, Line 37—Deduction for exemptions.
- Extension of time to file, Extension of time to file.
I
- Identifying number, Identifying number.
- Income tax withholding, Income Tax Withholding and Estimated Tax Payments for Individuals for 2004
- Income to be reported, Income Effectively Connected With U.S. Trade or Business, Line 22., 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):
-
- Contributions to, Line 25—IRA deduction.
- Distributions from, Lines 16a and 16b—IRA distributions.
- Installment payments, Line 71—Amount you owe.
- 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 35—Itemized deductions., Instructions for Schedule A, Itemized Deductions, Line 16
P
- Payments, Payments
- Penalties:
-
- Early withdrawal of savings, Line 30—Penalty on early withdrawal of savings.
- Estimated tax, Line 72—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.
- Portfolio interest, Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
- Post–May 5 capital gain distributions, Line 14b—Post-May 5 capital gain distributions.
- 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
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
- Retirement plan deduction, self-employed, Line 29—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 14a—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 31—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 may deduct.
- State and local income taxes, deduction for, State and Local Income Taxes
- Student loan interest deduction, Line 26—Student loan interest deduction.
T
- Tax rate schedules, Line 39—Tax.
- Tax rates, Line 39—Tax.
- Tax table, Line 39—Tax.
- Tax withholding, Line 57—Federal income tax withheld., Line 64—U.S. tax withheld at source., Lines 65a and 65b—U.S. tax withheld at source by partnerships under section 1446., Withholding of tax at the source.
- Taxes:
-
- Income effectively connected, Tax Computation on Income Effectively Connected With A U.S. Trade or Business
-
- Alternative minimum, Line 40—Alternative minimum tax.
- Archer MSAs, Line 53—Tax on qualified plans, including IRAs, and other tax-favored accounts.
- Golden parachute payments, Golden Parachute Payments.
- Qualified retirement plans, including IRAs, Line 53—Tax on qualified plans, including IRAs, and other tax-favored accounts.
- 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 52—Social security and Medicare tax on tip income not reported to employer.
- 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., Third Party Designee
- Tier 1 RRTA tax withheld, Line 59 — Excess social security and tier 1 RRTA tax withheld.
- Tip income, Line 8—Wages, salaries, tips, etc., Line 52—Social security and Medicare tax on tip income not reported to employer.
- Transportation tax, Line 54—Transportation tax.
- Trusts, Filing for an estate or trust., Estates and trusts., Identifying number., Trusts., Tax on Accumulation Distribution of 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 57—Federal income tax withheld., Line 64—U.S. tax withheld at source., Lines 65a and 65b—U.S. tax withheld at source by partnerships under section 1446., Withholding of tax at the source.
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