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How To File 1040nr

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How To File 1040nr

How to file 1040nr 1. How to file 1040nr   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). How to file 1040nr  You can set up and make contributions to an IRA if you receive taxable compensation. How to file 1040nr Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. How to file 1040nr For more information about IRAs, see Publication 590. How to file 1040nr Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. How to file 1040nr The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. How to file 1040nr Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. How to file 1040nr Many types of educational assistance are tax free if they meet the requirements discussed here. How to file 1040nr Special rules apply to U. How to file 1040nr S. How to file 1040nr citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. How to file 1040nr For information about these rules, see Publication 54, Tax Guide for U. How to file 1040nr S. How to file 1040nr Citizens and Resident Aliens Abroad. How to file 1040nr Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. How to file 1040nr A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. How to file 1040nr Amount of scholarship or fellowship. How to file 1040nr   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. How to file 1040nr This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. How to file 1040nr The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. How to file 1040nr Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. How to file 1040nr Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. How to file 1040nr A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. How to file 1040nr (But for exceptions, see Payment for services,later. How to file 1040nr Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. How to file 1040nr Candidate for a degree. How to file 1040nr   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. How to file 1040nr Eligible educational institution. How to file 1040nr   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. How to file 1040nr Qualified education expenses. How to file 1040nr   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. How to file 1040nr These items must be required of all students in your course of instruction. How to file 1040nr Expenses that do not qualify. How to file 1040nr   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. How to file 1040nr Payment for services. How to file 1040nr   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. How to file 1040nr This applies even if all candidates for a degree must perform the services to receive the degree. How to file 1040nr (See exceptions next. How to file 1040nr ) Exceptions. How to file 1040nr   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. How to file 1040nr Example 1. How to file 1040nr You received a scholarship of $2,500. How to file 1040nr The scholarship was not received under either of the exceptions mentioned above. How to file 1040nr As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. How to file 1040nr Of the $2,500 scholarship, $1,000 represents payment for teaching. How to file 1040nr The provider of your scholarship gives you a Form W-2 showing $1,000 as income. How to file 1040nr Your qualified education expenses were at least $1,500. How to file 1040nr Assuming that all other conditions are met, $1,500 of your scholarship is tax free. How to file 1040nr The $1,000 you received for teaching is taxable. How to file 1040nr Example 2. How to file 1040nr You are a candidate for a degree at a medical school. How to file 1040nr You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. How to file 1040nr The terms of your scholarship require you to perform future services. How to file 1040nr A substantial penalty applies if you do not comply. How to file 1040nr The entire amount of your grant is taxable as payment for services in the year it is received. How to file 1040nr Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. How to file 1040nr Worksheet 1-1. How to file 1040nr    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. How to file 1040nr    Worksheet 1-1. How to file 1040nr Taxable Scholarship and Fellowship Income 1. How to file 1040nr Enter the total amount of any scholarship or fellowship for 2013. How to file 1040nr See Amount of scholarship or fellowship, earlier. How to file 1040nr 1. How to file 1040nr       If you are a degree candidate at an eligible educational institution, go to line 2. How to file 1040nr If you are not a degree candidate at an eligible educational institution, stop here. How to file 1040nr The entire amount is taxable. How to file 1040nr For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. How to file 1040nr       2. How to file 1040nr Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. How to file 1040nr (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. How to file 1040nr ) 2. How to file 1040nr     3. How to file 1040nr Subtract line 2 from line 1 3. How to file 1040nr     4. How to file 1040nr Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. How to file 1040nr     5. How to file 1040nr Subtract line 4 from line 3 5. How to file 1040nr     6. How to file 1040nr Enter the amount of your qualified education expenses 6. How to file 1040nr     7. How to file 1040nr Enter the smaller of line 5 or line 6. How to file 1040nr This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. How to file 1040nr     8. How to file 1040nr Subtract line 7 from line 5 8. How to file 1040nr     9. How to file 1040nr Taxable part. How to file 1040nr Add lines 2, 4, and 8. How to file 1040nr See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. How to file 1040nr     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. How to file 1040nr You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. How to file 1040nr Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. How to file 1040nr If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. How to file 1040nr If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. How to file 1040nr You must report the taxable amount whether or not you received a Form W-2. How to file 1040nr If you receive an incorrect Form W-2, ask the payer for a corrected one. How to file 1040nr For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. How to file 1040nr How To Report How you report any taxable scholarship or fellowship income depends on which return you file. How to file 1040nr Form 1040EZ. How to file 1040nr   If you file Form 1040EZ, include the taxable amount in the total on line 1. How to file 1040nr If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. How to file 1040nr Form 1040A. How to file 1040nr   If you file Form 1040A, include the taxable amount in the total on line 7. How to file 1040nr If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. How to file 1040nr Form 1040. How to file 1040nr   If you file Form 1040, include the taxable amount in the total on line 7. How to file 1040nr If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. How to file 1040nr Schedule SE (Form 1040). How to file 1040nr   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. How to file 1040nr If your net earnings are $400 or more, you must pay self-employment tax. How to file 1040nr Use Schedule SE, Self-Employment Tax, to figure this tax. How to file 1040nr Form 1040NR. How to file 1040nr   If you file Form 1040NR, report the taxable amount on line 12. How to file 1040nr Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. How to file 1040nr S. How to file 1040nr Source Income Subject to Withholding. How to file 1040nr See the Instructions for Form 1040NR for more information. How to file 1040nr Form 1040NR-EZ. How to file 1040nr   If you file Form 1040NR-EZ, report the taxable amount on line 5. How to file 1040nr Generally, you must report the amount shown in box 2 of Form(s) 1042-S. How to file 1040nr See the Instructions for Form 1040NR-EZ for more information. How to file 1040nr Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. How to file 1040nr Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. How to file 1040nr Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. How to file 1040nr They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. How to file 1040nr Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. How to file 1040nr Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. How to file 1040nr Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. How to file 1040nr Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. How to file 1040nr Do not include these payments as income on your federal tax return. How to file 1040nr If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. How to file 1040nr This applies only to the part of your VA payments that is required to be used for education expenses. How to file 1040nr You may want to visit the Veteran's Administration website at www. How to file 1040nr gibill. How to file 1040nr va. How to file 1040nr gov for specific information about the various VA benefits for education. How to file 1040nr Example. How to file 1040nr You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. How to file 1040nr Neither of these benefits is taxable and you do not report them on your tax return. How to file 1040nr You also want to claim an American opportunity credit on your return. How to file 1040nr You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). How to file 1040nr To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. How to file 1040nr You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. How to file 1040nr Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. How to file 1040nr This is called a “tuition reduction. How to file 1040nr ” You do not have to include a qualified tuition reduction in your income. How to file 1040nr A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. How to file 1040nr You do not have to use the tuition reduction at the eligible educational institution from which you received it. How to file 1040nr In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. How to file 1040nr The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. How to file 1040nr You must include in your income any tuition reduction you receive that is payment for your services. How to file 1040nr Eligible educational institution. How to file 1040nr   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. How to file 1040nr Officers, owners, and highly compensated employees. How to file 1040nr   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. How to file 1040nr This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. How to file 1040nr The group must be defined under a reasonable classification set up by the employer. How to file 1040nr The classification must not discriminate in favor of owners, officers, or highly compensated employees. How to file 1040nr Payment for services. How to file 1040nr   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. How to file 1040nr This applies even if all candidates for a degree must perform the services to receive the degree. How to file 1040nr (See below for exceptions. How to file 1040nr ) Exceptions. How to file 1040nr   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. How to file 1040nr Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. How to file 1040nr You are an employee of the eligible educational institution. How to file 1040nr You were an employee of the eligible educational institution, but you retired or left on disability. How to file 1040nr You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. How to file 1040nr You are the dependent child or spouse of an individual described in (1) through (3), above. How to file 1040nr Child of deceased parents. How to file 1040nr   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. How to file 1040nr Child of divorced parents. How to file 1040nr   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. How to file 1040nr Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. How to file 1040nr It is provided by an eligible educational institution. How to file 1040nr You are a graduate student who performs teaching or research activities for the educational institution. How to file 1040nr You must include in income any other tuition reductions for graduate education that you receive. How to file 1040nr How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. How to file 1040nr Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). How to file 1040nr Prev  Up  Next   Home   More Online Publications
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The How To File 1040nr

How to file 1040nr Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How to file 1040nr 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. How to file 1040nr 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. How to file 1040nr 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. How to file 1040nr 60 day rule, Time limit for making a rollover contribution. How to file 1040nr 70 rule, Age 70½ rule. How to file 1040nr , Nonresident alien spouse. How to file 1040nr A Abandonment of home, Abandonment. How to file 1040nr Abortion Deductibility as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Abroad, citizens traveling or working, Employees of foreign governments or international organizations. How to file 1040nr , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. How to file 1040nr S. How to file 1040nr ) (see also Foreign employment) Absence, temporary, Temporary absences. How to file 1040nr , Temporary absences. How to file 1040nr Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. How to file 1040nr Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. How to file 1040nr Long-term care, Long-term care coverage. How to file 1040nr , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. How to file 1040nr Accidents, car, Deductible losses. How to file 1040nr Value determination, Car value. How to file 1040nr Willful negligence or intentional act as cause, Nondeductible losses. How to file 1040nr Accountable plans for employee reimbursements, Accountable Plans, Related to employer. How to file 1040nr Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. How to file 1040nr Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. How to file 1040nr Change in, standard deduction not allowed, Persons not eligible for the standard deduction. How to file 1040nr Fiscal year, Accounting Periods, Fiscal year taxpayers. How to file 1040nr , Fiscal Years Fringe benefits, Accounting period. How to file 1040nr Accrual method taxpayers, Accrual method. How to file 1040nr Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How to file 1040nr Accumulation distribution of trusts Tax on, Other taxes. How to file 1040nr Accuracy-related penalties, Accuracy-related penalty. How to file 1040nr Acknowledgment, Acknowledgment. How to file 1040nr Activities not for profit, Activity not for profit. How to file 1040nr Address, Name and Address Change of, Change of Address Foreign, Foreign address. How to file 1040nr P. How to file 1040nr O. How to file 1040nr box, P. How to file 1040nr O. How to file 1040nr box. How to file 1040nr Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. How to file 1040nr Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. How to file 1040nr Easements, Easements. How to file 1040nr Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. How to file 1040nr Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. How to file 1040nr Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. How to file 1040nr Sales of property, Adjusted basis. How to file 1040nr Section 179 deduction, Depreciation and section 179 deduction. How to file 1040nr Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. How to file 1040nr Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. How to file 1040nr , Adopted child. How to file 1040nr , Adopted child. How to file 1040nr , Taxpayer identification numbers for adoptees. How to file 1040nr Earned income credit, Adopted child. How to file 1040nr Adoption, Adoption Credit, Child with special needs. How to file 1040nr ATIN, Adoption taxpayer identification number (ATIN). How to file 1040nr , Adoption taxpayer identification number (ATIN). How to file 1040nr Child tax credit, Adopted child. How to file 1040nr (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. How to file 1040nr Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. How to file 1040nr Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. How to file 1040nr No charitable deduction for, Personal Expenses Foreign child, Foreign child. How to file 1040nr Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). How to file 1040nr , Taxpayer identification numbers for aliens. How to file 1040nr Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). How to file 1040nr Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. How to file 1040nr Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. How to file 1040nr Distribution prior to age 59, Age 59½ rule. How to file 1040nr Distribution required at age 70, IRA owners. How to file 1040nr , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. How to file 1040nr Retirement plan recipients over age 75, Who must use the General Rule. How to file 1040nr Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. How to file 1040nr (see also Fiduciaries) Income paid to, Payment to an agent. How to file 1040nr Signing return, When someone can sign for you. How to file 1040nr AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How to file 1040nr Airline club dues Not entertainment expenses, Club dues and membership fees. How to file 1040nr Airplanes, donations of, Cars, boats, and airplanes. How to file 1040nr Airport transportation Business-related travel expense, Table 26-1. How to file 1040nr Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to file 1040nr Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. How to file 1040nr Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. How to file 1040nr Child's dividends, Child's Alaska Permanent Fund dividends. How to file 1040nr Income from, You can use Form 1040EZ if all of the following apply. How to file 1040nr , You can use Form 1040A if all of the following apply. How to file 1040nr , Alaska Permanent Fund dividends. How to file 1040nr Investment income not to include, Investment income. How to file 1040nr Alaska Unemployment Compensation Fund, Contributions to state benefit funds. How to file 1040nr Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Alcoholic beverages IRA prohibited transactions in, Collectibles. How to file 1040nr Aliens, Individual taxpayer identification number (ITIN) for aliens. How to file 1040nr , Not earned income. How to file 1040nr Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. How to file 1040nr , Payments not alimony. How to file 1040nr , Payments to a third party. How to file 1040nr , Life insurance premiums. How to file 1040nr , Payments for jointly-owned home. How to file 1040nr , Mortgage payments. How to file 1040nr , Taxes and insurance. How to file 1040nr , Other payments to a third party. How to file 1040nr , Instruments Executed After 1984, Exception for instruments executed before 1985. How to file 1040nr , Alimony requirements. How to file 1040nr , Cash payment requirement. How to file 1040nr , Payments to a third party. How to file 1040nr , Payments designated as not alimony. How to file 1040nr , Spouses cannot be members of the same household. How to file 1040nr , Liability for payments after death of recipient spouse. How to file 1040nr , Substitute payments. How to file 1040nr , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. How to file 1040nr , Deducting the recapture. How to file 1040nr Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. How to file 1040nr Reporting of income, Alimony. How to file 1040nr Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. How to file 1040nr Exempt-interest dividends, Alternative minimum tax treatment. How to file 1040nr Filing requirements (Table 1-3), Figuring tax. How to file 1040nr Incentive stock option, You can use Form 1040A if all of the following apply. How to file 1040nr Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. How to file 1040nr Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. How to file 1040nr , Filing Form 1040X. How to file 1040nr (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. How to file 1040nr Standard deduction, change to itemized deductions, Changing your mind. How to file 1040nr American citizens abroad, U. How to file 1040nr S. How to file 1040nr Citizens and Resident Aliens Living Abroad (see also Citizens outside U. How to file 1040nr S. How to file 1040nr ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. How to file 1040nr S. How to file 1040nr Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. How to file 1040nr AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. How to file 1040nr Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. How to file 1040nr , Additional exceptions for nonqualified annuity contracts. How to file 1040nr Estimated tax, Withholding and estimated tax. How to file 1040nr Exclusion limit, Exclusion limit. How to file 1040nr General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. How to file 1040nr Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. How to file 1040nr Purchased annuities, Purchased annuities. How to file 1040nr Survivor's annuity, Survivors of retirees. How to file 1040nr Guaranteed payments, Guaranteed payments. How to file 1040nr IRAs as, Kinds of traditional IRAs. How to file 1040nr Joint return, Joint return. How to file 1040nr Loans from plan, Loans. How to file 1040nr Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. How to file 1040nr , More than one annuity. How to file 1040nr Partly taxable payments, Partly taxable payments. How to file 1040nr Purchased annuities, Purchased annuities. How to file 1040nr Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. How to file 1040nr Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. How to file 1040nr Worksheet for computation, How to use the Simplified Method. How to file 1040nr Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. How to file 1040nr Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. How to file 1040nr , Pensions and Annuities, Withholding and estimated tax. How to file 1040nr Annulled marriages Filing status, Annulled marriages. How to file 1040nr Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. How to file 1040nr Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. How to file 1040nr Real estate transactions, when required by lender, Settlement costs. How to file 1040nr Appraisals Casualty or theft losses, Appraisal. How to file 1040nr , Costs of photographs and appraisals. How to file 1040nr Archer MSAs, Medical savings accounts (MSAs). How to file 1040nr Contributions, Archer MSA contributions. How to file 1040nr Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Armed forces, Types of Qualified Organizations, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. How to file 1040nr (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How to file 1040nr Dependency allotments, Armed Forces dependency allotments. How to file 1040nr Disability pay, Disability. How to file 1040nr Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. How to file 1040nr Military, Military uniforms. How to file 1040nr Military quarters allotments, Tax-exempt military quarters allowances. How to file 1040nr Naval officers on permanent duty aboard ship, Members of the Armed Forces. How to file 1040nr Permanent duty overseas, Members of the Armed Forces. How to file 1040nr Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How to file 1040nr , Ministers' and military housing allowance. How to file 1040nr Rehabilitative program payments, Veterans' benefits. How to file 1040nr Reserves, Armed Forces reservists traveling more than 100 miles from home. How to file 1040nr Retirees' pay Taxable income, Military retirement pay. How to file 1040nr Uniforms, Military uniforms. How to file 1040nr Wages, Military Armed Forces Retiree's pay withholding, Military retirees. How to file 1040nr Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How to file 1040nr Capital gains or losses from sale or trade of, Investment interest deducted. How to file 1040nr Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. How to file 1040nr Fees not included in basis, Settlement costs. How to file 1040nr At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. How to file 1040nr ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). How to file 1040nr Attachment of wages, Garnisheed wages. How to file 1040nr Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. How to file 1040nr Title to property, for preparation, filing, etc. How to file 1040nr , Settlement costs. How to file 1040nr Audits Travel expense records, If your return is examined. How to file 1040nr Auto insurance Medical expenses covered by, not deductible, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Automatic extension of time to file, Automatic Extension, When to file. How to file 1040nr Form 4868, E-file options. How to file 1040nr Automatic investment services Holding period, determination of, Automatic investment service. How to file 1040nr Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. How to file 1040nr Back pay, award for, Back pay awards. How to file 1040nr Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. How to file 1040nr Backup withholding, Backup Withholding, Backup withholding. How to file 1040nr , Backup withholding. How to file 1040nr Dividend income, Backup withholding. How to file 1040nr , Reporting tax withheld. How to file 1040nr Penalties, Penalties. How to file 1040nr Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. How to file 1040nr Reporting on Schedule D (Form 1040), How to report. How to file 1040nr Claim for refund, Exceptions for special types of refunds. How to file 1040nr , Filing a claim for refund. How to file 1040nr Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. How to file 1040nr Short-term capital loss, How to report bad debts. How to file 1040nr When deductible, When deductible. How to file 1040nr Baggage Business-related travel expense, Table 26-1. How to file 1040nr Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to file 1040nr Balance due, Refund or balance due. How to file 1040nr Bankruptcy Canceled debt not deemed to be income, Excluded debt. How to file 1040nr Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. How to file 1040nr Banks Automatic investment service, determination of holding period, Automatic investment service. How to file 1040nr IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How to file 1040nr Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. How to file 1040nr Basis of purchase, Bargain purchases. How to file 1040nr Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. How to file 1040nr Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. How to file 1040nr Bargain purchases, Bargain purchases. How to file 1040nr Bonds, Stocks and Bonds, Bond premium. How to file 1040nr Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How to file 1040nr , Partly taxable. How to file 1040nr Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. How to file 1040nr Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. How to file 1040nr Other than cost, Basis Other Than Cost, Tax-exempt obligations. How to file 1040nr , No gain or loss. How to file 1040nr Points not to be included, Settlement costs. How to file 1040nr , Points. How to file 1040nr Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. How to file 1040nr Stock or stock rights, Basis. How to file 1040nr Tax-exempt obligations Bonds, Tax-exempt obligations. How to file 1040nr Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. How to file 1040nr Beneficiaries, Beneficiary of an estate or trust. How to file 1040nr , Rollover by surviving spouse. How to file 1040nr , Estate and trust income. How to file 1040nr , Losses. How to file 1040nr (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. How to file 1040nr , Losses. How to file 1040nr , Gifts and inheritances. How to file 1040nr , Income from property received as a gift. How to file 1040nr (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. How to file 1040nr Bingo, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Birth of child, Death or birth of child. How to file 1040nr Head of household, qualifying person to file as, Death or birth. How to file 1040nr , Death or birth. How to file 1040nr Social security number to be obtained, Born and died in 2013. How to file 1040nr Birth of dependent, Death or birth. How to file 1040nr Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. How to file 1040nr Guide dogs, deductible as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. How to file 1040nr Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How to file 1040nr Donations of, Cars, boats, and airplanes. How to file 1040nr Body scan, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Bona fide business purpose Travel expenses, Bona fide business purpose. How to file 1040nr Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. How to file 1040nr , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. How to file 1040nr Convertible bonds, Convertible stocks and bonds. How to file 1040nr Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. How to file 1040nr Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. How to file 1040nr Retirement of, Retirement bonds. How to file 1040nr , Redemption or retirement of bonds. How to file 1040nr Sale of, Bonds Sold Between Interest Dates Savings, U. How to file 1040nr S. How to file 1040nr Savings Bonds, Series HH bonds. How to file 1040nr , Series EE and series I bonds. How to file 1040nr Sold at premium, computation of adjusted basis, Bond premium. How to file 1040nr State or local government, tax-exempt, Tax-exempt state and local government bonds. How to file 1040nr Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. How to file 1040nr , Employee awards or bonuses. How to file 1040nr Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. How to file 1040nr Borrowed funds, Loans. How to file 1040nr , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. How to file 1040nr Bottled water, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Boy Scouts Charitable contributions to, Examples. How to file 1040nr , Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Breach of contract Damages as income, Court awards and damages. How to file 1040nr employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Bribes, Bribes. How to file 1040nr , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. How to file 1040nr , Brokers' commissions. How to file 1040nr Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. How to file 1040nr Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to file 1040nr Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. How to file 1040nr Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. How to file 1040nr , Allowances and reimbursements. How to file 1040nr Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. How to file 1040nr Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. How to file 1040nr Basis for depreciation, Basis for depreciation. How to file 1040nr Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. How to file 1040nr Business tax credits Claim for refund, Exceptions for special types of refunds. How to file 1040nr Business use of home, Home Office C Cafeteria plans, Cafeteria plans. How to file 1040nr Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. How to file 1040nr Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. How to file 1040nr Campaign contributions, Campaign contributions. How to file 1040nr , Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. How to file 1040nr Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. How to file 1040nr Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. How to file 1040nr Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. How to file 1040nr , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. How to file 1040nr Carryover of, Long-term gains and losses. How to file 1040nr , Capital loss carryover. How to file 1040nr Worksheet, Figuring your carryover. How to file 1040nr Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. How to file 1040nr , Capital gain distributions and qualified dividends. How to file 1040nr Collectibles, Investment interest deducted. How to file 1040nr Deductions, Capital Losses Limit on, Limit on deduction. How to file 1040nr Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. How to file 1040nr , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. How to file 1040nr Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. How to file 1040nr Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. How to file 1040nr , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. How to file 1040nr Net long-term capital loss, Long-term gains and losses. How to file 1040nr Sale of personal items, Sale of personal items. How to file 1040nr Sale or trade of property held more than 1 year, Long-term or short-term. How to file 1040nr , Long-term gains and losses. How to file 1040nr Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. How to file 1040nr State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. How to file 1040nr Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. How to file 1040nr Total net loss, Total net gain or loss. How to file 1040nr Undistributed gains, Long-term gains and losses. How to file 1040nr Credit for tax on, Undistributed capital gains of mutual funds and REITs. How to file 1040nr , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. How to file 1040nr Car pools, Car pools. How to file 1040nr , Car pools. How to file 1040nr Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. How to file 1040nr Carryovers Capital loss, Long-term gains and losses. How to file 1040nr , Capital loss carryover. How to file 1040nr Worksheet, Figuring your carryover. How to file 1040nr Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. How to file 1040nr , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. How to file 1040nr Value determination, Car value. How to file 1040nr Willful negligence or intentional act as cause, Nondeductible losses. How to file 1040nr Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. How to file 1040nr Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. How to file 1040nr Books to determine fair market value, Car value. How to file 1040nr Business and personal use, allocation between, Business and personal use. How to file 1040nr , Separating expenses. How to file 1040nr Business-related travel expenses, Table 26-1. How to file 1040nr Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to file 1040nr Car pools, Car pools. How to file 1040nr Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How to file 1040nr Charitable organization service, use for, Car expenses. How to file 1040nr Depreciation, Depreciation and section 179 deductions. How to file 1040nr Donations of, Cars, boats, and airplanes. How to file 1040nr Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). How to file 1040nr Form 2106 or 2106-EZ, how to fill out, Car expenses. How to file 1040nr Hauling tools or instruments, Hauling tools or instruments. How to file 1040nr Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. How to file 1040nr Medical transportation, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr , Transportation, Car expenses. How to file 1040nr Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. How to file 1040nr Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. How to file 1040nr Work-related education, transportation for, Using your car. How to file 1040nr Cash Dividends paid as, Introduction Rebates, Cash rebates. How to file 1040nr Sales of property for, Payment of cash. How to file 1040nr Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. How to file 1040nr Bad debts, Basis in bad debt required. How to file 1040nr Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. How to file 1040nr Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How to file 1040nr Worthless securities and negotiable promissory notes, Worthless securities. How to file 1040nr Cash rebates, Cash rebates. How to file 1040nr Casualties, Home destroyed or condemned. How to file 1040nr Casualty insurance Premiums not in property basis, Settlement costs. How to file 1040nr Reimbursements from, Casualty insurance and other reimbursements. How to file 1040nr Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). How to file 1040nr , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. How to file 1040nr , Involuntary Conversions, Adjusted Basis, Adjustments to basis. How to file 1040nr Amount of loss, Figuring a Loss Appraisals, Appraisal. How to file 1040nr , Costs of photographs and appraisals. How to file 1040nr Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. How to file 1040nr Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. How to file 1040nr Photographs and appraisals, Costs of photographs and appraisals. How to file 1040nr Deductible losses, Deductible losses. How to file 1040nr $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. How to file 1040nr Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. How to file 1040nr Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. How to file 1040nr , Disaster relief. How to file 1040nr (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. How to file 1040nr Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. How to file 1040nr Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). How to file 1040nr Nondeductible losses, Deductible losses. How to file 1040nr Proof of loss, Casualty loss proof. How to file 1040nr Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. How to file 1040nr Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. How to file 1040nr , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. How to file 1040nr Certificates of deposit (CDs), Certificates of deposit (CDs). How to file 1040nr , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. How to file 1040nr Change of address, Change of Address Change of name, Name change. How to file 1040nr , Name changed. How to file 1040nr Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Token items. How to file 1040nr , Written statement. How to file 1040nr , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. How to file 1040nr , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. How to file 1040nr , Capital gain property. How to file 1040nr , Amount of deduction — general rule. How to file 1040nr , Bargain sales. How to file 1040nr , When To Deduct, Time of making contribution. How to file 1040nr , Noncash Contributions, Additional records. How to file 1040nr , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). How to file 1040nr Charity benefit events Deduction amount for charitable contributions, Charity benefit events. How to file 1040nr Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. How to file 1040nr Checks As charitable contributions, Checks. How to file 1040nr Canceled checks as evidence of travel expenses, Canceled check. How to file 1040nr Constructive receipt of, Check received or available. How to file 1040nr Child Foster child, Rule 10. How to file 1040nr You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. How to file 1040nr You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. How to file 1040nr Child and dependent care credit, You can use Form 1040A if all of the following apply. How to file 1040nr Due diligence, Getting the information. How to file 1040nr Earned income, Earned income. How to file 1040nr Full-time student, Rule for student-spouse or spouse not able to care for self. How to file 1040nr Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. How to file 1040nr Child care, You can use Form 1040A if all of the following apply. How to file 1040nr Babysitting, Babysitting. How to file 1040nr Care providers, Childcare providers. How to file 1040nr Expenses, Child care expenses. How to file 1040nr Nursing care for healthy baby, not deductible as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Child custody, Custodial parent and noncustodial parent. How to file 1040nr Child support, Child support payments. How to file 1040nr Alimony, difference from, Payments not alimony. How to file 1040nr , Alimony requirements. How to file 1040nr , Child support. How to file 1040nr Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. How to file 1040nr , Child tax credit. How to file 1040nr , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. How to file 1040nr Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. How to file 1040nr Birth of child Head of household, qualifying person to file as, Death or birth. How to file 1040nr , Death or birth. How to file 1040nr Social security number to be obtained, Born and died in 2013. How to file 1040nr Care providers, Childcare providers. How to file 1040nr (see also Child care) Child's tax, figuring of, Step 3. How to file 1040nr Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. How to file 1040nr Credit for, Who Should File, You can use Form 1040A if all of the following apply. How to file 1040nr (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. How to file 1040nr Death of child Head of household, qualifying person to file as, Death or birth. How to file 1040nr , Death or birth. How to file 1040nr Deductions, Line 2 (deductions). How to file 1040nr Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. How to file 1040nr Filing requirements, Child's earnings. How to file 1040nr As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. How to file 1040nr , Income from property received as a gift. How to file 1040nr Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. How to file 1040nr Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. How to file 1040nr Investment income of, Tax on unearned income of certain children. How to file 1040nr Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. How to file 1040nr Kidnapped, Kidnapped child. How to file 1040nr , Kidnapped child. How to file 1040nr Net unearned income, figuring of, Step 1. How to file 1040nr Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. How to file 1040nr Property received as gift, income from, Income from property received as a gift. How to file 1040nr Signing return, parent for child, Spouse unable to sign. How to file 1040nr Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. How to file 1040nr Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. How to file 1040nr Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. How to file 1040nr Unearned income of, Tax on unearned income of certain children. How to file 1040nr Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. How to file 1040nr Unearned income defined, Unearned income defined. How to file 1040nr Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. How to file 1040nr Churches, temples, etc. How to file 1040nr Charitable contributions to, Examples. How to file 1040nr , Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. How to file 1040nr Citizen or resident test, Citizen or Resident Test Citizens outside U. How to file 1040nr S. How to file 1040nr Business travel outside U. How to file 1040nr S. How to file 1040nr , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. How to file 1040nr Standard meal allowance, Standard meal allowance for areas outside the continental United States. How to file 1040nr Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. How to file 1040nr S. How to file 1040nr Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. How to file 1040nr Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. How to file 1040nr Civil service retirement benefits, Civil service retirement benefits. How to file 1040nr Civil suits, Court awards and damages. How to file 1040nr (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. How to file 1040nr Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How to file 1040nr , Ministers' and military housing allowance. How to file 1040nr Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. How to file 1040nr Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to file 1040nr Closing costs Real property transactions, Settlement costs. How to file 1040nr Sale of home, Settlement fees or closing costs. How to file 1040nr Clothing Military, Military uniforms. How to file 1040nr Moth damage, not casualty loss, Progressive deterioration. How to file 1040nr Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. How to file 1040nr Used clothing, charitable deduction for fair market value, Used clothing and household items. How to file 1040nr work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. How to file 1040nr Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. How to file 1040nr Coal and iron ore, Coal and iron ore. How to file 1040nr Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How to file 1040nr Gains or losses from sale or trade of, Investment interest deducted. How to file 1040nr IRA investment in, Investment in Collectibles, Exception. How to file 1040nr College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. How to file 1040nr , Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. How to file 1040nr Education costs, Qualified tuition programs (QTPs). How to file 1040nr (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How to file 1040nr Commission drivers Deduction of expenses, Statutory employees. How to file 1040nr Commissions, Supplemental Wages Advance, Advance commissions and other earnings. How to file 1040nr IRAs with brokers, Brokers' commissions. How to file 1040nr , Brokers' commissions. How to file 1040nr Property basis to include when buyer pays, Settlement costs. How to file 1040nr Sharing of (kickbacks), Kickbacks. How to file 1040nr Unearned, deduction for repayment of, Advance commissions and other earnings. How to file 1040nr Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. How to file 1040nr Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. How to file 1040nr , Community property. How to file 1040nr Alimony, difference from, Payments not alimony. How to file 1040nr IRAs, Community property laws. How to file 1040nr Married filing separately, Community property states. How to file 1040nr Medical and dental expenses, Community property states. How to file 1040nr Commuting expenses, Commuting expenses. How to file 1040nr , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. How to file 1040nr Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. How to file 1040nr Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. How to file 1040nr Unemployment, Unemployment compensation. How to file 1040nr Computation of tax, Computations Equal amounts, Equal amounts. How to file 1040nr Negative amounts, Negative amounts. How to file 1040nr Rounding off dollars, Rounding off dollars. How to file 1040nr Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. How to file 1040nr , Condemnations. How to file 1040nr Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. How to file 1040nr Period of ownership and use, Previous home destroyed or condemned. How to file 1040nr Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. How to file 1040nr Constructive receipt of income, Constructive receipt. How to file 1040nr , Payment to an agent. How to file 1040nr , Constructive receipt. How to file 1040nr Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. How to file 1040nr , Contributions, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. How to file 1040nr Political, Political Contributions Reservist repayments, Qualified reservist repayments. How to file 1040nr Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. How to file 1040nr Related party transactions, Losses on sales or trades of property. How to file 1040nr Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. How to file 1040nr Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. How to file 1040nr Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. How to file 1040nr Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. How to file 1040nr Sale or trade of Form 1099-S to report, Form 1099-S transactions. How to file 1040nr Period of ownership and use, Cooperative apartment. How to file 1040nr Cooperatives Patronage dividends, Patronage dividends. How to file 1040nr Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. How to file 1040nr Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. How to file 1040nr , Losses on sales or trades of property. How to file 1040nr Director fees as self-employment income, Corporate director. How to file 1040nr Reorganizations and nontaxable trade of stock, Corporate reorganizations. How to file 1040nr Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Cosmetics Not deductible as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How to file 1040nr , Partly taxable. How to file 1040nr Cost-of-living allowances, Government cost-of-living allowances. How to file 1040nr Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. How to file 1040nr Examples of Charitable Contributions—A Quick Check, Membership fees or dues. How to file 1040nr Entertainment expense deduction not allowed, Club dues and membership fees. How to file 1040nr Coupon bonds, Coupon bonds. How to file 1040nr Court awards and damages (see Damages from lawsuits) Cousin, Cousin. How to file 1040nr Coverdell ESAs Additional tax on, Other taxes. How to file 1040nr CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. How to file 1040nr Charitable contributions charged to, Credit card. How to file 1040nr Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. How to file 1040nr , Credit for child and dependent care expenses. How to file 1040nr Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. How to file 1040nr , Credit for the elderly or the disabled. How to file 1040nr Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. How to file 1040nr Credit reports Costs not included in property basis, Settlement costs. How to file 1040nr Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. How to file 1040nr , Earned income credit. How to file 1040nr , Credit for child and dependent care expenses. How to file 1040nr , Credit for the elderly or the disabled. How to file 1040nr , Earned income credit. How to file 1040nr , Credit for child and dependent care expenses. How to file 1040nr , Credit for the elderly or the disabled. How to file 1040nr , Earned income credit. How to file 1040nr Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. How to file 1040nr , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. How to file 1040nr Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. How to file 1040nr Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. How to file 1040nr Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to file 1040nr D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. How to file 1040nr , Disaster relief. How to file 1040nr (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. How to file 1040nr Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. How to file 1040nr , Childcare providers. How to file 1040nr , Care outside your home. How to file 1040nr (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. How to file 1040nr Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. How to file 1040nr Death of dependent, Death or birth. How to file 1040nr Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. How to file 1040nr , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. How to file 1040nr Paid by another, Debts paid for you. How to file 1040nr Payoff of debt included in sales transaction, Debt paid off. How to file 1040nr Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. How to file 1040nr Refund offset against, Refunds. How to file 1040nr , Offset against debts. How to file 1040nr Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. How to file 1040nr Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. How to file 1040nr Due dates, Filing for a decedent. How to file 1040nr Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. How to file 1040nr Spouse's death, Spouse died during the year. How to file 1040nr , Spouse died. How to file 1040nr Standard deduction, Decedent's final return. How to file 1040nr Transfer of property at death, Other property transactions. How to file 1040nr Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. How to file 1040nr Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. How to file 1040nr , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. How to file 1040nr , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. How to file 1040nr Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How to file 1040nr Interest (see Interest payments) Investment expenses, Investment expenses. How to file 1040nr IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. How to file 1040nr (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. How to file 1040nr Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. How to file 1040nr Performing artists' expenses, Expenses of certain performing artists. How to file 1040nr Prepaid insurance premiums, Prepaid insurance premiums. How to file 1040nr Prescription medicines, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Rental expenses, When to deduct. How to file 1040nr Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. How to file 1040nr Car expenses, Depreciation and section 179 deductions. How to file 1040nr Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. How to file 1040nr Stop-smoking programs, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. How to file 1040nr Recording fees, basis to include, Real estate taxes. How to file 1040nr Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. How to file 1040nr Nonqualified plans, Nonqualified deferred compensation plans. How to file 1040nr Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. How to file 1040nr Delivery services, Private delivery services. How to file 1040nr Business-related travel expense, Table 26-1. How to file 1040nr Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to file 1040nr Demutualization of life insurance companies, Demutualization of life insurance companies. How to file 1040nr Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Dependent care Benefits, Dependent care benefits. How to file 1040nr , Dependent Care Benefits Center, Dependent care center. How to file 1040nr Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. How to file 1040nr , Exception for adopted child. How to file 1040nr , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How to file 1040nr (see also Child tax credit) Birth of, Death or birth. How to file 1040nr Born and died within year, Exception. How to file 1040nr , Born and died in 2013. How to file 1040nr Death of, Death or birth. How to file 1040nr Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. How to file 1040nr Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. How to file 1040nr Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). How to file 1040nr , Taxpayer identification numbers for aliens. How to file 1040nr Alien dependents, Born and died in 2013. How to file 1040nr Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. How to file 1040nr Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. How to file 1040nr Deposits, Fees and deposits. How to file 1040nr Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How to file 1040nr Depreciation Adjustment to basis for, Depreciation and section 179 deduction. How to file 1040nr Cars, Depreciation and section 179 deductions. How to file 1040nr Change of use of property, Basis for depreciation. How to file 1040nr Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. How to file 1040nr Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. How to file 1040nr Land, no depreciation of, Land. How to file 1040nr Rental property, Depreciation. How to file 1040nr , Depreciation Designated Roth Account Defined. How to file 1040nr , Designated Roth accounts. How to file 1040nr Designated Roth account, Designated Roth accounts. How to file 1040nr , Designated Roth accounts. How to file 1040nr Destroyed records, Destroyed records. How to file 1040nr Diaper service, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Differential wage payments, Differential wage payments. How to file 1040nr Differential wages Wages for reservists Military reserves, Differential wage payments. How to file 1040nr Direct deposit of refunds, Refunds Directors' fees, Corporate director. How to file 1040nr Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. How to file 1040nr , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. How to file 1040nr Armed forces, Disability. How to file 1040nr Blind (see Blind persons) Cafeteria plans, Cafeteria plans. How to file 1040nr Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How to file 1040nr Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. How to file 1040nr Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. How to file 1040nr Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. How to file 1040nr Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. How to file 1040nr Social security and railroad retirement benefits, deductions for, Disability payments. How to file 1040nr Special school or home for, deductibility of medical expense, Table 21-1. How to file 1040nr Medical and Dental Expenses Checklist. How to file 1040nr See Publication 502 for more information about these and other expenses. How to file 1040nr Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. How to file 1040nr Workers' compensation, Workers' Compensation Disability Income, Disability income. How to file 1040nr Disability benefits Earned income credit, Form 4029. How to file 1040nr Disability insurance payments Earned income credit, Disability insurance payments. How to file 1040nr Disability, permanent and total disability, Permanent and total disability. How to file 1040nr Disabled Child, Permanently and totally disabled. How to file 1040nr Dependent, Disabled dependent working at sheltered workshop. How to file 1040nr Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. How to file 1040nr , Disaster relief payments. How to file 1040nr , Disaster relief. How to file 1040nr (see also Terrorist attacks) Cash gifts to victims, Cash gifts. How to file 1040nr Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. How to file 1040nr Unemployment assistance, Types of unemployment compensation. How to file 1040nr Employer's emergency disaster fund, Employer's emergency disaster fund. How to file 1040nr Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. How to file 1040nr Grants or payments, Disaster relief grants. How to file 1040nr Replacement of lost or destroyed property, Disaster relief. How to file 1040nr Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. How to file 1040nr , Adjusted Basis Disclosure statement, Disclosure statement. How to file 1040nr Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. How to file 1040nr Distributions, Eligible rollover distributions. How to file 1040nr (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). How to file 1040nr Qualified reservist, Qualified reservist distributions. How to file 1040nr Required minimum distributions, Required distributions. How to file 1040nr , Required distributions. How to file 1040nr , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. How to file 1040nr Dividends, Dividends and Other Distributions, Form 1099-DIV. How to file 1040nr , More information. How to file 1040nr (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. How to file 1040nr Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. How to file 1040nr Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. How to file 1040nr Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. How to file 1040nr Insurance dividends, Dividends on insurance policies. How to file 1040nr Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. How to file 1040nr Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. How to file 1040nr Qualified, Qualified Dividends, Qualified dividends. How to file 1040nr Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. How to file 1040nr Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. How to file 1040nr Sold stock, Dividends on stock sold. How to file 1040nr Stockholder debts when canceled as, Stockholder debt. How to file 1040nr Veterans' insurance, Dividends on veterans' insurance. How to file 1040nr Divorced parents, Children of divorced or separated parents (or parents who live apart). How to file 1040nr , Applying this special rule to divorced or separated parents (or parents who live apart). How to file 1040nr Divorced taxpayers, Alimony. How to file 1040nr (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. How to file 1040nr Child custody, Custodial parent and noncustodial parent. How to file 1040nr Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. How to file 1040nr Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. How to file 1040nr , Divorced persons. How to file 1040nr IRAs, Kay Bailey Hutchison Spousal IRA. How to file 1040nr , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. How to file 1040nr Mortgage interest, payment as alimony, Divorced or separated individuals. How to file 1040nr Personal exemption, Divorced or separated spouse. How to file 1040nr Real estate taxes, allocation of, Divorced individuals. How to file 1040nr Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. How to file 1040nr Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. How to file 1040nr Domestic help Withholding, Household workers. How to file 1040nr Domestic help, no exemption for, Housekeepers, maids, or servants. How to file 1040nr