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Turbotax 1040nr

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Turbotax 1040nr

Turbotax 1040nr IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Turbotax 1040nr   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Turbotax 1040nr 25% of an eligible employee's compensation. Turbotax 1040nr $40,000 (subject to cost-of-living adjustments after 2002). Turbotax 1040nr Deduction limit. Turbotax 1040nr   For years beginning after 2001, the following changes apply to the SEP deduction limit. Turbotax 1040nr Elective deferrals (SARSEPs). Turbotax 1040nr   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Turbotax 1040nr Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Turbotax 1040nr Definition of compensation. Turbotax 1040nr    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Turbotax 1040nr More information. Turbotax 1040nr   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Turbotax 1040nr 403(b) Plans Figuring catch-up contributions. Turbotax 1040nr   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Turbotax 1040nr Qualified retirement plans. Turbotax 1040nr 403(b) plans. Turbotax 1040nr Simplified employee pensions (SEP). Turbotax 1040nr SIMPLE plans. Turbotax 1040nr   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Turbotax 1040nr For 2002, the limit is $1,000. Turbotax 1040nr Rollovers to and from 403(b) plans. Turbotax 1040nr   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Turbotax 1040nr This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Turbotax 1040nr Years of service for church employees and ministers. Turbotax 1040nr   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Turbotax 1040nr Prior law required church employees and ministers to figure years of service separately for each employer. Turbotax 1040nr   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Turbotax 1040nr Foreign missionaries. Turbotax 1040nr   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Turbotax 1040nr More information. Turbotax 1040nr   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Turbotax 1040nr Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Turbotax 1040nr For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Turbotax 1040nr The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Turbotax 1040nr More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Turbotax 1040nr Prev  Up  Next   Home   More Online Publications
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The Turbotax 1040nr

Turbotax 1040nr Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Turbotax 1040nr , Students, teachers, and researchers. Turbotax 1040nr A Accuracy-related penalties, Accuracy-related penalty. Turbotax 1040nr Additional Medicare Tax, Additional Medicare Tax. Turbotax 1040nr , Additional Medicare Tax. Turbotax 1040nr Adoption credit Dual-status alien, Adoption credit. Turbotax 1040nr Nonresident alien, Adoption credit. Turbotax 1040nr Resident alien, Adoption credit. Turbotax 1040nr Agricultural workers, Agricultural workers. Turbotax 1040nr , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Turbotax 1040nr Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Turbotax 1040nr S. Turbotax 1040nr possessions. Turbotax 1040nr , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Turbotax 1040nr Source rule, Pensions and Annuities Asset-use test, Asset-use test. Turbotax 1040nr Assistance (see Tax help) Athletes, professional, Professional athletes. Turbotax 1040nr Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Turbotax 1040nr Beneficiary of estate or trust, Beneficiary of an estate or trust. Turbotax 1040nr Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Turbotax 1040nr Business operations, Business operations. Turbotax 1040nr Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Turbotax 1040nr S. Turbotax 1040nr , Trade or Business in the United States Business-activities test, Business-activities test. Turbotax 1040nr C Canada Commuters, Regular commuters from Canada or Mexico. Turbotax 1040nr Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Turbotax 1040nr Residents of, Residents of Mexico or Canada or U. Turbotax 1040nr S. Turbotax 1040nr nationals. Turbotax 1040nr Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Turbotax 1040nr Withholding tax, U. Turbotax 1040nr S. Turbotax 1040nr nationals or residents of Canada, Mexico, or South Korea. Turbotax 1040nr Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Turbotax 1040nr Central withholding agreements, Central withholding agreements. Turbotax 1040nr Charitable contributions, Charitable contributions. Turbotax 1040nr Child and dependent care credit Dual-status alien, Child and dependent care credit. Turbotax 1040nr Nonresident alien, Child and dependent care credit. Turbotax 1040nr Resident alien, Child and dependent care credit. Turbotax 1040nr Child tax credit Resident alien, Child tax credit. Turbotax 1040nr , Child tax credit. Turbotax 1040nr , Child tax credit. Turbotax 1040nr Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Turbotax 1040nr Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Turbotax 1040nr Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Turbotax 1040nr Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Turbotax 1040nr Resident alien, Credit for the elderly or the disabled. Turbotax 1040nr Credits against tax Child and dependent care credit, Child and dependent care credit. Turbotax 1040nr , Child and dependent care credit. Turbotax 1040nr Child tax credit, Child tax credit. Turbotax 1040nr , Child tax credit. Turbotax 1040nr , Child tax credit. Turbotax 1040nr Credit for the elderly or the disabled, 6) Tax credits. Turbotax 1040nr Dual-status alien, Credits Earned income credit, Earned income credit. Turbotax 1040nr , 6) Tax credits. Turbotax 1040nr Education credits, Education credits. Turbotax 1040nr , Education credits. Turbotax 1040nr , 6) Tax credits. Turbotax 1040nr Excess social security tax withheld, Excess social security tax withheld. Turbotax 1040nr Foreign tax credit, Foreign tax credit. Turbotax 1040nr , Foreign tax credit. Turbotax 1040nr Hope credit, Education credits. Turbotax 1040nr , Education credits. Turbotax 1040nr Lifetime learning credit, Education credits. Turbotax 1040nr , Education credits. Turbotax 1040nr Retirement savings contributions, Retirement savings contributions credit. Turbotax 1040nr , Retirement savings contributions credit. Turbotax 1040nr , Retirement savings contributions credit. Turbotax 1040nr Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Turbotax 1040nr Tax withheld at source, Tax withheld at the source. Turbotax 1040nr Tax withheld on partnership income, Tax withheld on partnership income. Turbotax 1040nr Withholding from wages, Withholding from wages. Turbotax 1040nr Crew members Alien status, Crew members. Turbotax 1040nr Compensation, Crew members. Turbotax 1040nr Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Turbotax 1040nr Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Turbotax 1040nr Depreciable property, Depreciable property. Turbotax 1040nr Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Turbotax 1040nr Dividends, U. Turbotax 1040nr S. Turbotax 1040nr source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Turbotax 1040nr Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Turbotax 1040nr Earned income credit, 6) Tax credits. Turbotax 1040nr Education credit, 6) Tax credits. Turbotax 1040nr Exemptions, 2) Exemptions. Turbotax 1040nr Foreign tax credit, Foreign tax credit. Turbotax 1040nr Forms to file, Forms To File Head of household. Turbotax 1040nr , 3) Head of household. Turbotax 1040nr Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Turbotax 1040nr Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Turbotax 1040nr Tax rates, 5) Tax rates. Turbotax 1040nr When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Turbotax 1040nr Nonresident alien, Earned income credit. Turbotax 1040nr Resident alien, Earned income credit. Turbotax 1040nr Education credits Dual-status alien, 6) Tax credits. Turbotax 1040nr Nonresident alien, Education credits. Turbotax 1040nr Resident alien, Education credits. Turbotax 1040nr Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Turbotax 1040nr Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Turbotax 1040nr Employees of international organizations, Employees of international organizations. Turbotax 1040nr Employees, household, Household employees. Turbotax 1040nr Employees, withholding exemption under tax treaty, Employees and independent contractors. Turbotax 1040nr Employer identification number, Employer identification number (EIN). Turbotax 1040nr Estate, beneficiary, Beneficiary of an estate or trust. Turbotax 1040nr Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Turbotax 1040nr Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Turbotax 1040nr Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Turbotax 1040nr Compensation from a foreign employer, Students and exchange visitors. Turbotax 1040nr Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Turbotax 1040nr Treaty income, Income affected by treaties. Turbotax 1040nr , Treaty Income Exempt individual, Exempt individual. Turbotax 1040nr Exemption from withholding Employees, Employees and independent contractors. Turbotax 1040nr Independent contractors, Employees and independent contractors. Turbotax 1040nr Students, teachers, and researchers, Students, teachers, and researchers. Turbotax 1040nr Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Turbotax 1040nr Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Turbotax 1040nr S. Turbotax 1040nr nationals. Turbotax 1040nr Residents of South Korea, Residents of South Korea. Turbotax 1040nr U. Turbotax 1040nr S. Turbotax 1040nr nationals, Residents of Mexico or Canada or U. Turbotax 1040nr S. Turbotax 1040nr nationals. Turbotax 1040nr Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Turbotax 1040nr Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Turbotax 1040nr Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Turbotax 1040nr Nonresident alien, Figuring Your Tax U. Turbotax 1040nr S. Turbotax 1040nr Virgin Islands, Aliens from the U. Turbotax 1040nr S. Turbotax 1040nr Virgin Islands. Turbotax 1040nr Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Turbotax 1040nr Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Turbotax 1040nr , Foreign employer. Turbotax 1040nr Foreign government employees Alien status, Foreign government-related individuals. Turbotax 1040nr Exempt from U. Turbotax 1040nr S. Turbotax 1040nr tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Turbotax 1040nr S. Turbotax 1040nr tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Turbotax 1040nr Foreign tax credit Dual-status alien, Foreign tax credit. Turbotax 1040nr Nonresident alien, Foreign tax credit. Turbotax 1040nr Resident alien, Foreign tax credit. Turbotax 1040nr Forms, Form 8843. Turbotax 1040nr 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Turbotax 1040nr , Foreign tax credit. Turbotax 1040nr , Foreign tax credit. Turbotax 1040nr 2063, Form 2063 2106, Deductible travel expenses. Turbotax 1040nr 2210, Penalty for failure to pay estimated income tax. Turbotax 1040nr 3903, Moving expenses. Turbotax 1040nr 4563, Residents of American Samoa. Turbotax 1040nr 4790 (see FinCEN 105) 6251, Alternative minimum tax. Turbotax 1040nr 8233, Employees and independent contractors. Turbotax 1040nr 8275, Disclosure statement. Turbotax 1040nr 8288, Credit for tax withheld. Turbotax 1040nr 8288-A, Credit for tax withheld. Turbotax 1040nr 8288-B, Withholding certificates. Turbotax 1040nr 8801, Credit for prior year minimum tax. Turbotax 1040nr 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Turbotax 1040nr 8843, Form 8843. Turbotax 1040nr 8854, Reporting requirements. Turbotax 1040nr FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Turbotax 1040nr W-7, Individual taxpayer identification number (ITIN). Turbotax 1040nr W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Turbotax 1040nr G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Turbotax 1040nr Resident alien, Head of household. Turbotax 1040nr Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Turbotax 1040nr I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Turbotax 1040nr Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Turbotax 1040nr Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Turbotax 1040nr S. Turbotax 1040nr sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Turbotax 1040nr Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Turbotax 1040nr Exemptions for spouse and dependents, Students and business apprentices from India. Turbotax 1040nr Standard deduction, Students and business apprentices from India. Turbotax 1040nr Withholding allowances, Students and business apprentices from India. Turbotax 1040nr Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Turbotax 1040nr Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Turbotax 1040nr Intangible property, Intangible property. Turbotax 1040nr Interest Portfolio, Portfolio interest. Turbotax 1040nr , Interest that does not qualify as portfolio interest. Turbotax 1040nr Interest income Contingent, Contingent interest. Turbotax 1040nr Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Turbotax 1040nr Exempt from U. Turbotax 1040nr S. Turbotax 1040nr tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Turbotax 1040nr Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Turbotax 1040nr K Korea, South Exemptions, Residents of South Korea. Turbotax 1040nr , Exemptions Married filing separately, Married nonresident alien. Turbotax 1040nr Qualifying widow filing status, Qualifying widow(er). Turbotax 1040nr Withholding tax, U. Turbotax 1040nr S. Turbotax 1040nr nationals or residents of Canada, Mexico, or South Korea. Turbotax 1040nr L Last year of residency, Last Year of Residency Long-term U. Turbotax 1040nr S. Turbotax 1040nr resident Defined, Long-term resident defined. Turbotax 1040nr Expatriation tax, Long-term resident defined. Turbotax 1040nr Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Turbotax 1040nr Of nonresident aliens, Losses. Turbotax 1040nr Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Turbotax 1040nr Resident alien, Married filing jointly. Turbotax 1040nr Medical condition, Medical condition. Turbotax 1040nr Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Turbotax 1040nr Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Turbotax 1040nr Residents of, Residents of Mexico or Canada or U. Turbotax 1040nr S. Turbotax 1040nr nationals. Turbotax 1040nr Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Turbotax 1040nr Withholding tax, U. Turbotax 1040nr S. Turbotax 1040nr nationals or residents of Canada, Mexico, or South Korea. Turbotax 1040nr Miscellaneous deductions, Job expenses and other miscellaneous deductions. Turbotax 1040nr Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Turbotax 1040nr Multi-level marketing, Multi-level marketing. Turbotax 1040nr , Multi-level marketing. Turbotax 1040nr Municipal bonds, State and local government obligations. Turbotax 1040nr N National of the United States, Qualifying widow(er). Turbotax 1040nr , 5) Tax rates. Turbotax 1040nr , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Turbotax 1040nr Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Turbotax 1040nr Business expenses, Ordinary and necessary business expenses. Turbotax 1040nr Casualty and theft losses, Casualty and theft losses. Turbotax 1040nr Charitable contributions, Charitable contributions. Turbotax 1040nr Child care credit, Child and dependent care credit. Turbotax 1040nr Credit for excess social security tax withheld, Excess social security tax withheld. Turbotax 1040nr Credit for income tax withheld, Withholding from wages. Turbotax 1040nr Credit for prior year minimum tax, Credit for prior year minimum tax. Turbotax 1040nr Defined, Nonresident Aliens Earned income credit, Earned income credit. Turbotax 1040nr Education credits, Education credits. Turbotax 1040nr Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Turbotax 1040nr Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Turbotax 1040nr How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Turbotax 1040nr Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Turbotax 1040nr Losses, Losses. Turbotax 1040nr Married filing jointly, Married nonresident alien. Turbotax 1040nr Miscellaneous deductions, Job expenses and other miscellaneous deductions. Turbotax 1040nr Moving expenses, Moving expenses. Turbotax 1040nr Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Turbotax 1040nr Standard deduction, Standard deduction. Turbotax 1040nr State and local income taxes, State and local income taxes. Turbotax 1040nr Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Turbotax 1040nr Tax withheld at source, Tax withheld at the source. Turbotax 1040nr Travel expenses, Travel expenses. Turbotax 1040nr Withholding from partnership income, Tax withheld on partnership income. Turbotax 1040nr Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Turbotax 1040nr Registered, Obligations in registered form. Turbotax 1040nr Original issue discount, Original issue discount (OID). Turbotax 1040nr P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Turbotax 1040nr Payment against U. Turbotax 1040nr S. Turbotax 1040nr tax, Payments Tax withheld at the source, Tax withheld at the source. Turbotax 1040nr Withholding from wages, Tax Withheld Penalties, Penalties. Turbotax 1040nr , Penalties Accuracy-related, Accuracy-related penalty. Turbotax 1040nr Failure to file, Filing late. Turbotax 1040nr Failure to pay, Paying tax late. Turbotax 1040nr Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Turbotax 1040nr Fraud, Fraud. Turbotax 1040nr Frivolous tax submission, Frivolous tax submission. Turbotax 1040nr Negligence, Negligence or disregard. Turbotax 1040nr Substantial understatement of income tax, Substantial understatement of income tax. Turbotax 1040nr Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Turbotax 1040nr Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Turbotax 1040nr Pensions, Pensions. Turbotax 1040nr Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Turbotax 1040nr Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Turbotax 1040nr S. Turbotax 1040nr business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Turbotax 1040nr , Interest that does not qualify as portfolio interest. Turbotax 1040nr Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Turbotax 1040nr Property Depreciable, Depreciable property. Turbotax 1040nr Intangible, Intangible property. Turbotax 1040nr Inventory, Inventory property. Turbotax 1040nr Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Turbotax 1040nr Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Turbotax 1040nr S. Turbotax 1040nr possessions. Turbotax 1040nr , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Turbotax 1040nr Q Qualified investment entity Distributions paid by, Qualified investment entities. Turbotax 1040nr R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Turbotax 1040nr Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Turbotax 1040nr Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Turbotax 1040nr S. Turbotax 1040nr real property interest, U. Turbotax 1040nr S. Turbotax 1040nr real property interest. Turbotax 1040nr Real property income, Real property income. Turbotax 1040nr Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Turbotax 1040nr Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Turbotax 1040nr , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Turbotax 1040nr Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Turbotax 1040nr , Child tax credit. Turbotax 1040nr , Child tax credit. Turbotax 1040nr Defined, Resident Aliens Education credits, Education credits. Turbotax 1040nr Head of household, Head of household. Turbotax 1040nr Married filing jointly, Married filing jointly. Turbotax 1040nr Qualifying widow(er), Qualifying widow(er). Turbotax 1040nr Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Turbotax 1040nr Nonresident alien, Retirement savings contributions credit. Turbotax 1040nr Resident alien, Retirement savings contributions credit. Turbotax 1040nr Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Turbotax 1040nr Where to get, Where to get a sailing or departure permit. Turbotax 1040nr Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Turbotax 1040nr Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Turbotax 1040nr Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Turbotax 1040nr Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Turbotax 1040nr Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Turbotax 1040nr Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Turbotax 1040nr Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Turbotax 1040nr State and local income taxes, State and local income taxes. Turbotax 1040nr Stocks, trading in, Trading in stocks, securities, and commodities. Turbotax 1040nr Student loan interest expense, Student loan interest expense. Turbotax 1040nr Students Alien status, Students. Turbotax 1040nr Engaged in U. Turbotax 1040nr S. Turbotax 1040nr business, Students and trainees. Turbotax 1040nr Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Turbotax 1040nr Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Turbotax 1040nr , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Turbotax 1040nr , Students and business apprentices from India. Turbotax 1040nr , Students and business apprentices from India. Turbotax 1040nr , Students and business apprentices from India. Turbotax 1040nr Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Turbotax 1040nr , Tax home. Turbotax 1040nr Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Turbotax 1040nr Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Turbotax 1040nr Income affected by, Income affected by treaties. Turbotax 1040nr Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Turbotax 1040nr Teachers Alien status, Teachers and trainees. Turbotax 1040nr Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Turbotax 1040nr , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Turbotax 1040nr S. Turbotax 1040nr , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Turbotax 1040nr Business operations, Business operations. Turbotax 1040nr Income from U. Turbotax 1040nr S. Turbotax 1040nr sources, Effectively Connected Income Partnerships, Partnerships. Turbotax 1040nr Personal services, Personal Services Students and trainees, Students and trainees. Turbotax 1040nr Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Turbotax 1040nr Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Turbotax 1040nr Trainees, Teachers and trainees. Turbotax 1040nr , Students and trainees. Turbotax 1040nr Transportation income Connected with U. Turbotax 1040nr S. Turbotax 1040nr business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Turbotax 1040nr Travel expenses, Travel expenses. Turbotax 1040nr Treaties, income affected by, Income affected by treaties. Turbotax 1040nr Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Turbotax 1040nr TTY/TDD information, How To Get Tax Help U U. Turbotax 1040nr S Virgin Islands, residents of Withholding on wages, Residents of the U. Turbotax 1040nr S. Turbotax 1040nr Virgin Islands. Turbotax 1040nr U. Turbotax 1040nr S. Turbotax 1040nr national, Qualifying widow(er). Turbotax 1040nr , 5) Tax rates. Turbotax 1040nr , Withholding on Wages U. Turbotax 1040nr S. Turbotax 1040nr real property holding corporation, U. Turbotax 1040nr S. Turbotax 1040nr real property holding corporation. Turbotax 1040nr U. Turbotax 1040nr S. Turbotax 1040nr real property interest, U. Turbotax 1040nr S. Turbotax 1040nr real property interest. Turbotax 1040nr U. Turbotax 1040nr S. Turbotax 1040nr tax-exempt income, expenses allocable to, Expenses allocable to U. Turbotax 1040nr S. Turbotax 1040nr tax-exempt income. Turbotax 1040nr U. Turbotax 1040nr S. Turbotax 1040nr Virgin Islands, residents of Where to file, Aliens from the U. Turbotax 1040nr S. Turbotax 1040nr Virgin Islands. Turbotax 1040nr W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Turbotax 1040nr When to file, When To File, When to file for deductions and credits. Turbotax 1040nr Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Turbotax 1040nr Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Turbotax 1040nr Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Turbotax 1040nr Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Turbotax 1040nr S. Turbotax 1040nr nationals or residents of Canada, Mexico, or South Korea. Turbotax 1040nr Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Turbotax 1040nr S. Turbotax 1040nr nationals, U. Turbotax 1040nr S. Turbotax 1040nr nationals or residents of Canada, Mexico, or South Korea. Turbotax 1040nr U. Turbotax 1040nr S. Turbotax 1040nr Virgin Islands, residents of, Residents of the U. Turbotax 1040nr S. Turbotax 1040nr Virgin Islands. Turbotax 1040nr Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications