Can I Still File My 2010 Taxes2011 Tax TablesFree Federal And State Tax Returns2012 Form 1040ezH&r Block Tax OnlinePrint Free 1040ez Tax FormIs There A Way To File State Taxes For FreeIrs Amendment FormFiling Amended Tax Return1040ez Tax Table2010 New Car Tax CreditIrs 1040 Ez FormIncome Tax FormsOnlinetaxes Hrblock ComFile A Tax Extension OnlineState TaxFederal Income Tax Amended ReturnFile Federal And State Taxes Online For FreeH&r Block 2011 Tax Return2009 1040 FormsHow To Do An Amendment Tax ReturnTaxact 2011 Free Federal EditionFree File Tax ExtensionHow To Do State Tax ReturnTax Act 2012 LoginForm 1040ez InstructionsBack Tax ReturnsFiling Tax Return Someone Love DiedState Income Tax1040ez 2011Freetaxusa2012How To File A 1040x AmendmentHow To File My 2011 Taxes Online For FreeHow Do You File An Amended Tax ReturnFile Federal Taxes Online FreeFederal Tax Forms 1040ezIrs FormsHow Do College Students File TaxesTax Form 1040nr EzIrs Forms Instructions 1040ez
Form 1040nr 3. Form 1040nr Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Form 1040nr Leveraged leases. Form 1040nr Leveraged leases of limited-use property. Form 1040nr Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Form 1040nr It also discusses how to treat other kinds of payments you make that are related to your use of this property. Form 1040nr These include payments you make for taxes on the property. Form 1040nr Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Form 1040nr In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Form 1040nr If you have or will receive equity in or title to the property, the rent is not deductible. Form 1040nr Unreasonable rent. Form 1040nr You cannot take a rental deduction for unreasonable rent. Form 1040nr Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Form 1040nr Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Form 1040nr Rent is not unreasonable just because it is figured as a percentage of gross sales. Form 1040nr For examples of related persons, see Related persons in chapter 2, Publication 544. Form 1040nr Rent on your home. Form 1040nr If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Form 1040nr You must meet the requirements for business use of your home. Form 1040nr For more information, see Business use of your home in chapter 1. Form 1040nr Rent paid in advance. Form 1040nr Generally, rent paid in your trade or business is deductible in the year paid or accrued. Form 1040nr If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Form 1040nr You can deduct the rest of your payment only over the period to which it applies. Form 1040nr Example 1. Form 1040nr You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Form 1040nr Your rent is $12,000 per year. Form 1040nr You paid the first year's rent ($12,000) on June 30. Form 1040nr You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Form 1040nr Example 2. Form 1040nr You are a calendar year taxpayer. Form 1040nr Last January you leased property for 3 years for $6,000 a year. Form 1040nr You paid the full $18,000 (3 × $6,000) during the first year of the lease. Form 1040nr Each year you can deduct only $6,000, the part of the lease that applies to that year. Form 1040nr Canceling a lease. Form 1040nr You generally can deduct as rent an amount you pay to cancel a business lease. Form 1040nr Lease or purchase. Form 1040nr There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Form 1040nr You must first determine whether your agreement is a lease or a conditional sales contract. Form 1040nr Payments made under a conditional sales contract are not deductible as rent expense. Form 1040nr Conditional sales contract. Form 1040nr Whether an agreement is a conditional sales contract depends on the intent of the parties. Form 1040nr Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Form 1040nr No single test, or special combination of tests, always applies. Form 1040nr However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Form 1040nr The agreement applies part of each payment toward an equity interest you will receive. Form 1040nr You get title to the property after you make a stated amount of required payments. Form 1040nr The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Form 1040nr You pay much more than the current fair rental value of the property. Form 1040nr You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Form 1040nr Determine this value when you make the agreement. Form 1040nr You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Form 1040nr The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Form 1040nr Leveraged leases. Form 1040nr Leveraged lease transactions may not be considered leases. Form 1040nr Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Form 1040nr Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Form 1040nr If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Form 1040nr Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Form 1040nr Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Form 1040nr Internal Revenue Bulletin 2001-19 is available at www. Form 1040nr irs. Form 1040nr gov/pub/irs-irbs/irb01-19. Form 1040nr pdf. Form 1040nr In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Form 1040nr The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Form 1040nr The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Form 1040nr The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Form 1040nr The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Form 1040nr The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Form 1040nr The IRS may charge you a user fee for issuing a tax ruling. Form 1040nr For more information, see Revenue Procedure 2014-1 available at www. Form 1040nr irs. Form 1040nr gov/irb/2014-1_IRB/ar05. Form 1040nr html. Form 1040nr Leveraged leases of limited-use property. Form 1040nr The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Form 1040nr Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Form 1040nr See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Form 1040nr Leases over $250,000. Form 1040nr Special rules are provided for certain leases of tangible property. Form 1040nr The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Form 1040nr Rents increase during the lease. Form 1040nr Rents decrease during the lease. Form 1040nr Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Form 1040nr Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Form 1040nr These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Form 1040nr Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Form 1040nr In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Form 1040nr For details, see section 467 of the Internal Revenue Code. Form 1040nr Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Form 1040nr When you can deduct these taxes as additional rent depends on your accounting method. Form 1040nr Cash method. Form 1040nr If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Form 1040nr Accrual method. Form 1040nr If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Form 1040nr That you have a liability for taxes on the leased property. Form 1040nr How much the liability is. Form 1040nr That economic performance occurred. Form 1040nr The liability and amount of taxes are determined by state or local law and the lease agreement. Form 1040nr Economic performance occurs as you use the property. Form 1040nr Example 1. Form 1040nr Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Form 1040nr Oak leases land for use in its business. Form 1040nr Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Form 1040nr However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Form 1040nr Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Form 1040nr If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Form 1040nr Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Form 1040nr This is when Oak's liability under the lease becomes fixed. Form 1040nr Example 2. Form 1040nr The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Form 1040nr As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Form 1040nr This is the year in which Oak's liability under the lease becomes fixed. Form 1040nr Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Form 1040nr Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Form 1040nr If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Form 1040nr For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Form 1040nr The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Form 1040nr Option to renew. Form 1040nr The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Form 1040nr However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Form 1040nr Allocate the lease cost to the original term and any option term based on the facts and circumstances. Form 1040nr In some cases, it may be appropriate to make the allocation using a present value computation. Form 1040nr For more information, see Regulations section 1. Form 1040nr 178-1(b)(5). Form 1040nr Example 1. Form 1040nr You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Form 1040nr Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Form 1040nr Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Form 1040nr That is the remaining life of your present lease plus the periods for renewal. Form 1040nr Example 2. Form 1040nr The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Form 1040nr You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Form 1040nr The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Form 1040nr Cost of a modification agreement. Form 1040nr You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Form 1040nr You must capitalize these payments and amortize them over the remaining period of the lease. Form 1040nr You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Form 1040nr Example. Form 1040nr You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Form 1040nr However, before you occupy it, you decide that you really need less space. Form 1040nr The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Form 1040nr In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Form 1040nr You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Form 1040nr Your amortization deduction each year will be $150 ($3,000 ÷ 20). Form 1040nr You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Form 1040nr Commissions, bonuses, and fees. Form 1040nr Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Form 1040nr You must amortize these costs over the term of the lease. Form 1040nr Loss on merchandise and fixtures. Form 1040nr If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Form 1040nr You must capitalize the loss and amortize it over the remaining term of the lease. Form 1040nr Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Form 1040nr Depreciate the property over its appropriate recovery period. Form 1040nr You cannot amortize the cost over the remaining term of the lease. Form 1040nr If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Form 1040nr For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Form 1040nr Assignment of a lease. Form 1040nr If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Form 1040nr If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Form 1040nr The rest is for your investment in the permanent improvements. Form 1040nr The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Form 1040nr You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Form 1040nr Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Form 1040nr Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Form 1040nr You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Form 1040nr Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Form 1040nr Uniform capitalization rules. Form 1040nr You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Form 1040nr Produce real property or tangible personal property. Form 1040nr For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Form 1040nr Acquire property for resale. Form 1040nr However, these rules do not apply to the following property. Form 1040nr Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Form 1040nr Property you produce if you meet either of the following conditions. Form 1040nr Your indirect costs of producing the property are $200,000 or less. Form 1040nr You use the cash method of accounting and do not account for inventories. Form 1040nr Example 1. Form 1040nr You rent construction equipment to build a storage facility. Form 1040nr If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Form 1040nr You recover your cost by claiming a deduction for depreciation on the building. Form 1040nr Example 2. Form 1040nr You rent space in a facility to conduct your business of manufacturing tools. Form 1040nr If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Form 1040nr More information. Form 1040nr For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Form 1040nr Prev Up Next Home More Online Publications
Privacy Impact Assessments - PIA
The IRS conducts a PIA on information systems that collect personally identifiable information. Performing Privacy Impact Assessments ensures that:
the public is aware of the information we collect about them;
any impact these systems have on personal privacy is adequately addressed; and,
we collect only enough personal information to administer our programs, and no more.
In addition, PIAs confirm that we use the information for the purpose intended; that the information remains timely and accurate; and that it is protected while we have it and that we hold it only for as long as we need it.
As indicated by "XXXXX" some of these documents are edited, or redacted. We have withheld information that, if released might harm our systems, compromise law enforcement efforts or, jeopardize competitive business interests.
PIAs are available in either HTML or PDF format. If no link is provided, then the PIA is not yet available. (See text below the listing for additional information.)
For questions regarding disclosure procedures or to request IRS records and documents, you may contact:
IRS Headquarters Disclosure Office
1111 Constitution Avenue, N.W .
Washington, DC 20224
For questions regarding the Privacy Impact Assessment process at the IRS:
Director, Office of Privacy
Internal Revenue Service
Room 7050 OS:P:PIP
1111 Constitution Ave. NW
Washington, DC 20224
Are you having trouble viewing or downloading PDF files?
Page Last Reviewed or Updated: 24-Mar-2014
The Form 1040nr
Form 1040nr Index A Acknowledgment, Acknowledgment. Form 1040nr Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. Form 1040nr B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. Form 1040nr C Canadian charity, Canadian charities. Form 1040nr Capital gain property, Capital Gain Property Car expenses, Car expenses. Form 1040nr , Car expenses. Form 1040nr Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. Form 1040nr Church deacon, Church deacon. Form 1040nr Clothing Fair market value of, Used clothing. Form 1040nr Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. Form 1040nr D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). Form 1040nr Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. Form 1040nr F Farmer, Qualified farmer or rancher. Form 1040nr Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. Form 1040nr Israeli, Israeli charities. Form 1040nr Mexican, Mexican charities. Form 1040nr Form 8282, Form 8282. Form 1040nr 8283, Total deduction over $500. Form 1040nr Foster parents, Foster parents. Form 1040nr Free tax services, Free help with your tax return. Form 1040nr Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. Form 1040nr Household items Fair market value of, Household items. Form 1040nr How to report, How To Report Noncash contributions, Reporting expenses for student living with you. Form 1040nr I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. Form 1040nr L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. Form 1040nr Mexican charity, Mexican charities. Form 1040nr Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. Form 1040nr N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. Form 1040nr Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. Form 1040nr Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. Form 1040nr , Payroll deductions. Form 1040nr Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. Form 1040nr , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. Form 1040nr Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. Form 1040nr Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. Form 1040nr Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. Form 1040nr Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. Form 1040nr Exchange program, Mutual exchange program. Form 1040nr Living with you, Student living with you. Form 1040nr Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. Form 1040nr T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. Form 1040nr Travel expenses, Travel. Form 1040nr Travel expenses for charitable services, Deductible travel expenses. Form 1040nr Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. Form 1040nr Uniforms, Uniforms. Form 1040nr Unrelated use, Unrelated use. Form 1040nr V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev Up Home More Online Publications