Table of Contents
- Name and Address
- Identifying Number
- Filing Status
- Exemptions
- Rounding Off to Whole Dollars
- Income Effectively Connected With U.S. Trade or Business
- Adjusted Gross Income
- Tax Computation on Income Effectively Connected With a U.S. Trade or Business
- Credits
- Other Taxes
- Line 60
- Payments
- Refund
- Third Party Designee
- Instructions for Schedule A, Itemized Deductions
- Instructions for Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or Business
- Categories of Noneffectively Connected Income
- Lines 1a and 1b—Dividends
- Exceptions.
- Lines 2a Through 2c—Interest
- Line 6—Real Property Income and Natural Resources Royalties
- Line 8—Social Security Benefits (and Tier 1 Railroad Retirement Benefits Treated as Social Security)
- Line 9—Capital Gain
- Lines 10a Through 10c—Gambling Winnings-Residents of Canada
- Line 11—Gambling Winnings-Residents of Countries Other Than Canada
- Line 12—Other
- Lines 16 Through 18—Capital Gains and Losses From Sales or Exchanges of Property
- Instructions for Schedule OI, Other Information
- Sign Your Return
- Assemble Your Return
- General Information
- What Are Your Rights as a Taxpayer?
- Income Tax Withholding and Estimated Tax Payments for 2013
- Secure Your Tax Records From Identity Theft
- How Do You Make a Gift to Reduce Debt Held By the Public?
- How Long Should Records Be Kept?
- How Do You Amend Your Tax Return?
- How Do You Get a Copy of Your Tax Return?
- Death of a Taxpayer
- Past Due Returns
- Other Ways To Get Help
- Interest and Penalties
- Refund Information
- What Is TeleTax?
- Topics by Internet
- Calling the IRS
- Making the Call
- Before You Hang Up
- Quick and Easy Access To Tax Help and Tax Forms and Publications
- Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Attach a statement to Form 1040NR with your name, title, address, and the names and addresses of any U.S. grantors and beneficiaries.
Attach a statement to Form 1040NR with your name, title, address, and the names and addresses of all beneficiaries.
An incorrect or missing identifying number can increase your tax, reduce your refund, or delay your refund.
Note.
An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanations.
You can check the box on line 1 or line 2 if any of the following was true on December 31, 2012.
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You were never married.
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You were legally separated under a decree of divorce or separate maintenance. But if, at the end of 2012, your divorce was not final, you are considered married and cannot check the box on line 1 or line 2.
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You were widowed before January 1, 2012, and did not remarry before the end of 2012. But if you have a dependent child, you may be able
to use the qualifying widow(er) filing status. See the instructions for line 6, later. -
You meet the tests described under Married persons who live apart, later.
If you were married on December 31, 2012, consider yourself married for the whole year, even if you did not live with your spouse at the end of 2012.
If your spouse died in 2012, consider yourself married to that spouse for the whole year, unless you remarried in 2012.
For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife, and the word “spouse” means a person of the opposite sex who is a husband or a wife.
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You file a separate return from your spouse.
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You paid over half the cost of keeping up your home for 2012.
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You lived apart from your spouse for the last 6 months of 2012. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
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Your home was the main home of your child, stepchild, or foster child for more than half of 2012. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time the child lived in the home. If the child was born or died in 2012, you still can file as single as long as the home was that child's main home for the part of the year he or she was alive in 2012.
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You can claim a dependency exemption for the child or the child's other parent claims him or her as a dependent under the rules for children of divorced or separated parents. See Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
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You were a resident of Canada, Mexico, or South Korea or were a U.S. national.
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Your spouse died in 2010 or 2011 and you did not remarry before the end of 2012.
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You have a child or stepchild whom you claim as a dependent. This does not include a foster child.
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This child lived in your home for all of 2012. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time lived in the home.
A child is considered to have lived with you for all of 2012 if the child was born or died in 2012 and your home was the child's home for the entire time he or she was alive.
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You paid over half the cost of keeping up your home. To find out what is included in the cost of keeping up a home, see Pub. 501.
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You were a resident alien or U.S. citizen the year your spouse died. This refers to your actual status, not the election that some nonresident aliens can make to be taxed as U.S. residents.
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You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.
Exemptions for estates and trusts are described in the instructions for line 40, later.
Only U.S. nationals, residents of Canada, Mexico, and South Korea, and residents of India who were students or business apprentices may claim an exemption for a spouse or a dependent
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An individual who is a dependent of a taxpayer is treated as having no dependents.
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An individual who files a joint return is not a dependent if the individual files a joint return, unless the joint return is filed only to claim a refund of estimated or withheld taxes.
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An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
A qualifying child for purposes of the dependency exemption is a child who meets the following requirements.
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The child is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
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The child was one of the following:
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Under age 19 at the end of 2012 and younger than you (or your spouse, if filing jointly), or
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Under age 24 at the end of 2012, a full-time student, and younger than you (or your spouse, if filing jointly), or
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Any age and permanently and totally disabled at any time during the year.
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The child lived with you for more than half of 2012.
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The child did not provide over half of his or her own support for 2012.
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The child is not filing a joint return for 2012 or is filing a joint return for 2012 only to claim a refund of estimated or withheld taxes.
A qualifying relative for purposes of the dependency exemption is a person who meets the following requirements.
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The person was not a qualifying child of any taxpayer for 2012.
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The person is one of the following:
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Your son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or
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Your brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew), or
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Your father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), or
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Your stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or
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Any other person (other than your spouse) who lived with you for all of 2012 as a member of your household if your relationship did not violate local law.
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The person had gross income of less than $3,800 in 2012.
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You provided over half of the person’s support in 2012.
If you checked filing status box 1 or 3 and are claiming a child who did not live with you as a dependent under the special rule for children of divorced or separated parents or parents who live apart during the last six months of the year, include with your return a copy of the custodial parent's signed release of claim to exemption. The release may be on Form 8332 or may be a substantially similar statement whose only purpose is to release a claim to exemption for the child. The release must be unconditional.
If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Form 8332 for details.
A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see Form 8332.
You must enter each dependent's identifying number (SSN, ITIN or ATIN). Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on the child's status as your dependent.
If your dependent child was born and died in 2012 and you do not have an identifying number for the child, enter “Died” in column (2) and attach a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.
If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for details. If the dependent is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See IRS individual taxpayer identification number (ITIN), earlier.
Check the box in this column if your dependent is a qualifying child for the child tax credit (defined next). If you have at least one qualifying child, you may be able to take the child tax credit on line 48 and the additional child tax credit on line 63.
A qualifying child for purposes of the child tax credit is a qualifying child for purposes of the dependency exemption except that the child must meet the following requirements.
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The child was under age 17 at the end of 2012.
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The child was a U.S. citizen, a U.S. national, or a U.S. resident alien.
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
Pub. 519 explains how income is classified and what income you should report here. The instructions for this section assume you have decided that the income involved is effectively connected with a U.S. trade or business in which you were engaged. But your decision may not be easy. Interest, for example, may be effectively connected with a U.S. trade or business, it may not be, or it may be tax-exempt. The tax status of income also depends on its source. Under some circumstances, items of income from foreign sources are treated as effectively connected with a U.S. trade or business. Other items are reportable as effectively connected or not effectively connected with a U.S. trade or business, depending on how you elect to treat them.
If you performed services as an employee both inside and outside the United States, you must allocate your compensation between U.S. and non-U.S. sources.
Compensation (other than certain fringe benefits) generally is sourced on a time basis. To figure your U.S. source income, divide the number of days you performed labor or personal services within the United States by the total number of days you performed labor or personal services within and without the United States. Multiply the result by your total compensation (other than certain fringe benefits).
Certain fringe benefits (such as housing and educational expenses) are sourced on a geographic basis. The source of the fringe benefit compensation generally is your principal place of work. The amount of the fringe benefit compensation must be reasonable and you must keep records that are adequate to support the fringe benefit compensation.
For 2012, if your total compensation (including fringe benefits) is $250,000 or more and you allocate your compensation using an alternative method, check the “Yes” boxes in item K of Schedule OI on page 5. Also attach to Form 1040NR a statement that contains the following information.
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The specific compensation or the specific fringe benefit for which an alternative method is used.
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For each such item, the alternative method used to allocate the source of the compensation.
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For each such item, a computation showing how the alternative allocation was computed.
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A comparison of the dollar amount of the compensation sourced within and outside the United States under both the alternative method and the time or geographical method for determining the source.
You must keep documentation showing why the alternative method more properly determines the source of the compensation.
The following types of income also must be included in the total on line 8.
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All wages received as a household employee for which you did not receive a Form W-2 because an employer paid you less than $1,800 in 2012. Also, enter “HSH” and the total amount not reported on Form(s) W-2 on the dotted line next to line 8.
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Tip income you did not report to your employer. This should include any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips are not included as income in box 1. See Pub. 531, Reporting Tip Income, for more details.
Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you do not report these noncash tips to your employer, you must report them on line 8.
Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441, Child and Dependent Care Expenses, to see if you can exclude part or all of the benefits.
Employer-provided adoption benefits, which should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839, Qualified Adoption Expenses, to find out if you can exclude part or all of the benefits. You also may be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2012.
Excess salary deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you deferred for 2012 under all plans was more than $17,000 (excluding catch-up contributions as explained below), include the excess on line 8. This limit is (a) $11,500 if you only have SIMPLE plans, or (b) $20,000 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, do not include the excess attributable to such contributions on line 8. They already are included as income in box 1 of your Form W-2.
A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end of 2012, your employer may have allowed an additional deferral (catch-up contributions) of up to $5,500 ($2,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals.
Disability pensions shown on Form 1042-S or Form 1099-R if you have not reached the minimum retirement age set by your employer. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1042-S or Form 1099-R (other than payments from an IRA*) are reported on lines 17a and 17b. Payments from an IRA are reported on lines 16a and 16b
Corrective distributions from a retirement plan shown on Form 1042-S or Form 1099-R of excess salary deferrals and excess contributions (plus earnings). But do not include distributions from an IRA* on line 8. Instead, report distributions from an IRA on lines 16a and 16b.
Wages from Form 8919, line 6.
*This includes a Roth, SEP, or SIMPLE IRA.
Your employer is required to provide or send Form W-2 to you no later than January 31, 2013. If you do not receive it by early February, ask your employer for it. Even if you do not get a Form W-2, you still must report your earnings on line 8. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.
Some distributions are a return of your cost (or other basis). They will not be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949 and Schedule D (Form 1040).
See Pub. 550 for more details.
Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These dividends include:
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Dividends you received as a nominee. See chapter 1 in Pub. 550.
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Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
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Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule, just described.
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Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.
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Payments in lieu of dividends, but only if you know or have reason to know that the payments are not qualified dividends.
Example 1.
You bought 5,000 shares of XYZ Corp. common stock on July 8, 2012. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2012. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2012. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2012, through August 11, 2012). The 121-day period began on May 17, 2012 (60 days before the ex-dividend date), and ended on September 14, 2012. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.
Example 2.
Assume the same facts as in Example 1 except that you bought the stock on July 15, 2012 (the day before the ex-dividend date), and you sold the stock on September 16, 2012. You held the stock for 63 days (from July 16, 2012, through September 16, 2012). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2012, through September 14, 2012).
Example 3.
You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2012. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2012. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2012. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.
You are a citizen of a country that does not have an income tax treaty in force with the United States. You are a candidate for a degree at ABC University (located in the United States). You are receiving a full scholarship from ABC University. The total amounts you received from ABC University during 2012 are as follows:
| Tuition and fees | $25,000 | ||
| Books, supplies, and equipment | 1,000 | ||
| Room and board | 9,000 | ||
| $35,000 |
The Form 1042-S you received from ABC University for 2012 shows $9,000 in box 2 and $1,260 (14% of $9,000) in box 9.
Note.
Box 2 shows only $9,000 because withholding agents (such as ABC University) are not required to report section 117 amounts (tuition, fees, books, supplies, and equipment) on Form 1042-S.
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Enter on line 12 the $9,000 shown in box 2 of Form 1042-S.
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Enter $0 on line 31. Because
section 117 amounts (tuition, fees, books, supplies, and equipment) were not included in box 2 of your Form 1042-S (and are not included on line 12 of Form 1040NR), you cannot exclude any of the section 117 amounts on line 31. -
Include on line 61d the $1,260 shown in box 9 of Form 1042-S.
The facts are the same as in Example 1 except that you are a citizen of a country that has an income tax treaty in force with the United States that includes a provision that exempts scholarship income and you were a resident of that country immediately before leaving for the United States to attend ABC University. Also, assume that, under the terms of the tax treaty, all of your scholarship income is exempt from tax because ABC University is a nonprofit educational organization.
Note.
Many tax treaties do not permit an exemption from tax on scholarship or fellowship grant income unless the income is from sources outside the United States. If you are a resident of a treaty country, you must know the terms of the tax treaty between the United States and the treaty country to claim treaty benefits on Form 1040NR. See the instructions for item L, Schedule OI, later, for details.
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Enter $0 on line 12. The $9,000 reported to you in box 2 of Form 1042-S is reported on line 22 (not line 12).
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Enter $9,000 on line 22.
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Enter $0 on line 31. Because none of the $9,000 reported to you in box 2 of Form 1042-S is included in your income, you cannot exclude it on
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Include on line 61d any withholding shown in box 9 of Form 1042-S.
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Provide all the required information in item L, Schedule OI, on page 5 of Form 1040NR.
Note.
For more information on tax provisions that apply to a small business, see Pub. 334, Tax Guide for Small Business.
You do not have to file Form 8949 or Schedule D (Form 1040) if both of the following apply.
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You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements).
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None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).
You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are:
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Capital gain distributions;
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A capital loss carryover from 2011;
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A gain from Form 2439 or 6252 or Part I of Form 4797;
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A gain or loss from Form 4684, 6781, or 8824; or
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A gain or loss from a partnership, S corporation, estate, or trust.
If Exception 1 applies, enter your total effectively connected capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 14 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 14 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee.
Enter the total distribution on line 16a if you rolled over part or all of the distribution from one:
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IRA to another IRA of the same type (for example, from one traditional IRA to another traditional IRA),
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SEP or SIMPLE IRA to a traditional IRA, or
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IRA to a qualified plan other than an IRA.
Also, enter “Rollover” next to line 16b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 16b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 16b unless Exception 2 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590, Individual Retirement Arrangements (IRAs).
If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2013, include a statement explaining what you did.
If any of the following apply, enter the total distribution on line 16a and see Form 8606 and its instructions to figure the
amount to enter on line 16b.
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You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2012 or an earlier year. If you made nondeductible contributions to these IRAs for 2012, also see Pub. 590.
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You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 16b; you do not have to see Form 8606 or its instructions.
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Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2007 or an earlier year.
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Distribution code Q is shown in box 7 of Form 1099-R.
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You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2012.
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You had a 2011 or 2012 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.
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You made excess contributions to your IRA for an earlier year and had them returned to you in 2012.
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You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.
If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 16a. If the total amount distributed is a QCD, enter -0- on line 16b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 16b unless Exception 2 applies to that part. Enter QCD next to line 16b.
A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 ½ when the distribution was made. Your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590 for details.
If the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 16a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 16b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that is not an HFD on line 16b unless Exception 2 applies to that part. Enter “HFD” next to line 16b.
An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an HFD from your income once in your lifetime. You cannot exclude more than the limit on HSA contributions or more than the amount that otherwise would be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income.
See Pub. 969 for more details.
If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 16b. For example: “Line 16b–$1,000 Rollover and $500 HFD.” But you do not need to attach a statement if only Exception 2 and one other exception apply.
If you converted part or all of an IRA to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, include on line 16b the amount from your 2010 Form 8606, line 20b. However, you may have to include a different amount on line 16b if either of the following applies.
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You received a distribution from a Roth IRA in 2010 but not in 2011. See Pub. 590 to figure the amount to include on line 16b.
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You received a distribution from a Roth IRA in 2011. Include on line 16b the amount from your 2011 Form 8606, line 38.
If you received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 16b. Enter the total amount of those distributions on line 16a.
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Disability pensions received before you reach the minimum retirement age set by your employer.
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Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.
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Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
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| Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040NR, line 17b. Enter the total pension or annuity payments received in 2012 on Form 1040NR, line 17a. | |||||||||
| 1. | Enter the total pension or annuity payments received in 2012. Also, enter this amount on Form 1040NR, line 17a | 1. | |||||||
| 2. | Enter your cost in the plan at the annuity starting date | 2. | |||||||
| Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3. | |||||||||
| 3. | Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below . | 3. | |||||||
| 4. | Divide line 2 by the number on line 3 | 4. | |||||||
| 5. | Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6 | 5. | |||||||
| 6. | Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet | 6. | |||||||
| 7. | Subtract line 6 from line 2 | 7. | |||||||
| 8. | Enter the smaller of line 5 or line 7 | 8. | |||||||
| 9. | Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040NR, line 17b. If your Form 1042-S or Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1042-S or Form 1099-R | 9. | |||||||
| 10. | Was your annuity starting date before 1987? | ||||||||
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Add lines 6 and 8. This is the amount you have recovered tax free through 2012. You will need this number when you fill out this worksheet next year. | 10. | |||||||
| Table 1 for Line 3 Above | |||||||||
| IF the age at annuity starting date (see Age (or combined ages) at annuity starting date) was . . . |
AND your annuity starting date was— | ||||||||
| before November 19, 1996, enter on line 3..... |
after November 18, 1996, enter on line 3..... |
||||||||
| 55 or under | 300 | 360 | |||||||
| 56–60 | 260 | 310 | |||||||
| 61–65 | 240 | 260 | |||||||
| 66–70 | 170 | 210 | |||||||
| 71 or older | 120 | 160 | |||||||
| Table 2 for Line 3 Above | |||||||||
| IF the combined ages at annuity starting date (see Age (or combined ages) at annuity starting date) were . . . |
THEN enter on line 3 . . . | ||||||||
| 110 or under | 410 | ||||||||
| 111–120 | 360 | ||||||||
| 121–130 | 310 | ||||||||
| 131–140 | 260 | ||||||||
| 141 or older | 210 | ||||||||
If you performed services in the United States while you were a nonresident alien, your income generally is effectively connected with a U.S. trade or business. (See section 864 for details and exceptions.)
If you worked in the United States after December 31, 1986, the part of each pension distribution that is attributable to the services you performed after 1986 is income that is effectively connected with a U.S. trade or business.
Example.
You worked in the United States from January 1, 1980, through December 31, 1989 (10 years). You now receive monthly pension payments from your former U.S. employer's pension plan. 70% of each payment is attributable to services you performed during 1980 through 1986 (7 years) and 30% of each payment is attributable to services you performed during 1987 through 1989 (3 years). Include 30% of each pension payment in the total amount that you report on line 17a. Include 70% of each payment in the total amount that you report in the appropriate column on Schedule NEC, line 7.
In most cases, the effectively connected pension distribution will be fully taxable in the United States, so you must enter it on line 17b. However, in some situations, you can report a lower amount on line 17b. The most common situations are where:
-
All or a part of your pension payment is exempt from U.S. tax,
-
A part of your pension payment is attributable to after-tax contributions to the pension plan, or
-
The payment is rolled over to another retirement plan.
See chapter 3 of Pub. 519; Pub. 575, Pension and Annuity Income; orPub. 939, General Rule for Pensions and Annuities, for more information.
Your payments are fully taxable if (a) you did not contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2012. If your pension or annuity is fully taxable, enter the total pension or annuity payments on line 17b; do not make an entry on line 17a.
If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.
Enter the total pension or annuity payments on line 17a. If your Form 1042-S or Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 17b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified method, later, to find out if you must use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.
If your Form 1099-R shows a taxable amount, you can report that amount on line 17b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method. If you received Form 1042-S, you must figure the taxable part by using the General Rule or the Simplified Method.
You must use the Simplified Method if (a) your annuity starting date (defined later) was after July 1, 1986, and you used this method last year to figure the taxable part, or (b) your annuity starting date was after November 18, 1996, and both of the following apply.
-
The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
-
On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than five. See Pub. 575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the Simplified Method Worksheet—Lines 17a and b to figure the taxable part of your pension or annuity. See Pub. 575 for more details on the Simplified Method.
Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.
If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.
Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan. You must figure your net investment if you received Form 1042-S.
Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA or a designated Roth account generally is not a tax-free distribution. Use lines 17a and 17b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.
Enter on line 17a the distribution from box 1 of Form 1099-R or box 2 of Form 1042-S. From this amount, subtract any contributions (usually shown in box 5 of Form 1099-R or figured by you if you received Form 1042-S) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount on line 17b. If the remaining amount is zero and you have no other distribution to report on line 17b, enter zero on line 17b. Also, enter "Rollover" next to line 17b.
See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.
If you rolled over part or all of a qualified retirement plan (other than a designated Roth account) to a Roth IRA in 2010 and you did not elect to report the taxable amount on your 2010 return, include on line 17b the amount from your 2010 Form 8606, line 25b. However, you may have to include a different amount on line 17b if either of the following applies.
-
You received a distribution from a Roth IRA in 2010 but not in 2011. See Pub. 575 to figure the amount to include on line 17b.
-
You received a distribution from a Roth IRA in 2011. Include on line 17b the amount from your 2011 Form 8606, line 38.
If you rolled over part or all of a qualified retirement plan to a designated Roth account in 2010, and did not elect to report the taxable amount on your 2010 return, include on line 17b the amount from your 2010 Form 8606, line 25b. However, you may have to include a different amount on line 17b if either of the following applies.
-
You received a distribution from your designated Roth account allocable to an in-plan Roth rollover in 2010 but not in 2011. See Pub. 575 to figure the amount to include on line 17b.
-
You received a distribution from your designated Roth account allocable to an in-plan Roth rollover in 2011. Include on line 17b the amount from your 2011 Form 8606, line 48.
If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the “Total distribution” box in box 2b checked. You need to figure this on your own if you received Form 1042-S. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. For details, see the instructions for line 56, later.
Enter the total distribution on line 17a and the taxable part on line 17b. For details, see Pub. 575.
Distributions from these accounts may be taxable if (a) they are more than the qualified higher education expenses of the designated beneficiary in 2012, and (b) they were not included in a qualified rollover. See Pub. 970.
Nontaxable distributions from these accounts, including rollovers, do not have to be reported on Form 1040NR.
Distributions from these accounts may be taxable if (a) they are more than the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2012, and (b) they were not included in a qualified rollover. See Pub. 969.
See Form 8889, Part III.
These payments should be shown in box 5 of Form 1099-G.
See Fractional Interest in Tangible Personal Property in Pub. 526, Charitable Contributions. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for line 59, later.
See Recapture if no exempt use in Pub. 526.
These amounts may be shown in box 2 of Form 1099-C or Form 1042-S. However, part or all of your income from the cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the search box.
See Pub. 525 to figure the taxable part, if any. If any of your disaster relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable part.
Report other income on Schedule NEC if it is not effectively connected with a U.S. trade or business.
Include on line 21 any NOL deduction from an earlier year. Subtract it from any income on line 21 and enter the result. If the result is less than zero, enter it in parentheses. On the dotted line next to line 21, enter “NOL” and show the amount of the deduction in parentheses. See Pub. 536 for details.
-
Excludable U.S. series EE and I savings bond interest from Form 8815.
-
Nontaxable qualified tuition program earnings or distributions.
-
Any nontaxable distribution of Coverdell education savings account earnings.
-
Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2.
-
You were self-employed and had a net profit for the year.
-
You were a partner with net earnings from self-employment.
-
You used one of the optional methods to figure your net earnings from self-employment on Schedule SE (Form 1040).
Example.
If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your deduction.
|
Before you begin:
|
| 1. | Enter the total amount paid in 2012 for health insurance coverage established under your business for 2012 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2012, even if the child was not your dependent. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan (explained in the instructions for this line) | 1. | |
| 2. | Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Form 1040NR, lines 27 and 28. Do not include Conservation Reserve Program payments exempt from self-employment tax | 2. | |
| 3. | Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Form 1040NR, line 29 | 3. | |
| *If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the amount from Schedule SE (Form 1040), Section B, line 4b. **Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include capital gain income. |
|||
Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if either of the following applies.
-
You had more than one source of income subject to self-employment tax.
-
You are using amounts paid for qualified long-term care insurance to figure the deduction.
-
If you were age 70½ or older at the end of 2012, you cannot deduct any contributions made to your traditional IRA for 2012 or treat them as nondeductible contributions.
-
You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 47.
-
You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 47.
-
If you made contributions to your IRA in 2012 that you deducted for 2011, do not include them in the worksheet.
-
If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it is not, contact your employer or the payer for the amount of the income.
-
You cannot deduct contributions to your spouse's IRA.
-
Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 16a and 16b.
-
Do not include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as an itemized deduction on Schedule A.
-
If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2012, see Pub. 590 for special rules.
|
Before you begin:
|
|
|
If you were age 70½ or older at the end of 2012, you cannot deduct any contributions made to your traditional IRA or treat
them as nondeductible contributions. Do not complete this worksheet for anyone age 70½ or older at the end of 2012. |
||||||||||||
| 1. | Were you covered by a retirement plan (see Were you covered by a retirement plan, later.) ? |
|
|||||||||||
Next. If you checked “No” on line 1, skip lines 2 through 6, enter the applicable amount below on line 7, and go to line 8.
|
|||||||||||||
| 2. | Enter the amount shown below that applies to you. | ||||||||||||
|
2. | ||||||||||||
|
|||||||||||||
| 3. | Enter the amount from Form 1040NR, line 23 | 3. | |||||||||||
| 4. | Enter the total of the amounts from Form 1040NR, lines 24 through 31, plus any write-in adjustments you entered on the dotted line next to line 35 | 4. | |||||||||||
| 5. | Subtract line 4 from line 3. | 5. | |||||||||||
| 6. | Is the amount on line 5 less than the amount on line 2? | ||||||||||||
|
|
|
None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606. | |||||||||||
|
|
Subtract line 5 from line 2. Follow the instruction below that applies to you. | ||||||||||||
| • If single, or you checked filing status box 3, 4, or 5, and the result is $10,000 or more, enter the applicable amount below
on line 7 and go to line 8. i. $5,000, if under age 50 at the end of 2012. ii. $6,000, if age 50 or older but under age 70½ at the end of 2012. |
|||||||||||||
| If the result is less than $10,000, go to line 7. |
6. | ||||||||||||
| • If qualifying widow(er), and the result is $20,000 or more, enter the applicable amount below on line 7 and go to line 8. i. $5,000, if under age 50 at the end of 2012. ii. $6,000 if age 50 or older but under age 70½ at the end of 2012. |
|||||||||||||
| If the result is less than $10,000, go to line 7. |
|||||||||||||
| 7. | Multiply line 6 by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. | ||||||||||||
| • Single or you checked filing status box 3, 4, or 5, multiply by 50% (.50) (or by 60% (.60) if you are age 50 or older at the end of 2012) | |||||||||||||
| • Qualifying widow(er), multiply by 25% (.25) (or by 30% (.30) if you are age 50 or older at the end of 2012). But if you checked "No" on line 1, then multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end of 2012) | 7. |
||||||||||||
| 8. | Enter the total of your wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. Exceptions are explained earlier in these instructions for line 32. | 8. | |||||||||||
| 9. | Enter the earned income you received as a self-employed individual or a partner. Generally, this is your net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040NR, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590 | 9. | |||||||||||
| 10. | Add lines 8 and 9 | 10. | |||||||||||
| 11. | Enter traditional IRA contributions made, or that will be made by April 15, 2013, for 2012 to your IRA | 11. | |||||||||||
| 12. | Enter the smallest of line 7, 10, or 11. This is the most you can deduct. Enter this amount on Form 1040NR, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) | 12. | |||||||||||
age 70½, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.
If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you still can make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you.
The “Retirement plan” box in box 13 of Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan. You also are covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 8815 or you exclude employer-provided adoption benefits, see Pub. 590 to figure the amount, if any, of your IRA deduction.
If you checked filing status box 3, 4, or 5, and you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2012.
See Pub. 590 for more details.
-
You paid interest in 2012 on a qualified student loan (explained later).
-
You checked filing status box 1, 2, or 6.
-
Your modified AGI is less than $75,000. Use lines 2 through 4 of the Student Loan Interest Worksheet—
Line 33 to figure your modified AGI. -
You are not claimed as a dependent on someone else's (such as your parent's) 2012 tax return.
|
Before you begin:
|
| 1. | Enter the total interest you paid in 2012 on qualified student loans (see Qualified student loan). Do not enter more than $2,500 | 1. | |||
| 2. | Enter the amount from Form 1040NR, line 23 | 2. | |||
| 3. | Enter the total of the amounts from Form 1040NR, lines 24 through 32, plus any write-in adjustments you entered on the dotted line next to line 35 | 3. | |||
| 4. | Subtract line 3 from line 2 | 4. | |||
| 5. | Is line 4 more than $60,000? | ||||
| □ No. Skip lines 5 and 6, enter -0- on line 7, and go to line 8. | |||||
| □ Yes. Subtract $60,000 from line 4 | 5. | ||||
| 6. | Divide line 5 by $15,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 | 6. | . | ||
| 7. | Multiply line 1 by line 6 | 7. | |||
| 8. | Student loan interest deduction. Subtract line 7 from line 1. Enter the result here and on Form 1040NR, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A (Form 1040NR), Schedule C (Form 1040), Schedule E (Form 1040), etc.) | 8. | |||
A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who was an eligible student..
-
Yourself or your spouse.
-
Any person who was your dependent when the loan was taken out.
-
Any person you could have claimed as a dependent for the year the loan was taken out except that:
-
The person filed a joint return,
-
The person had gross income that was equal to or more than the exemption amount for that year ($3,800 for 2012), or
-
You could be claimed as a dependent on someone else's return.
-
However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970.
Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.
For more details on these expenses, see Pub. 970.
-
Construction of real property performed in the United States.
-
Engineering or architectural services performed in the United States for construction of real property in the United States.
-
Any lease, rental, license, sale, exchange, or other disposition of:
-
Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part in the United States;
-
Any qualified film you produced; or
-
Electricity, natural gas, or potable water you produced in the United States.
-
-
The sale of food and beverages you prepared at a retail establishment;
-
Property you leased, licensed, or rented for use by any related person;
-
The transmission or distribution of electricity, natural gas, or potable water; or
-
The lease, rental, license, sale, exchange, or other disposition of land.
-
Archer MSA deduction (see Form 8853). Identify as “MSA.”
-
Performing-arts-related expenses (see Form 2106 or 2106-EZ). Identify as “QPA.”
-
Reforestation amortization and expenses (see Pub. 535). Identify as “RFST.”
-
Repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as “Sub-Pay TRA.”
-
Contributions to section 501(c)(18)(D) pension plans (see Pub. 525). Identify as “501(c)(18)(D).”
-
Contributions by certain chaplains to section 403(b) plans (see Pub. 517). Identify as “403(b).”
-
Attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of effectively connected gross income from such actions (see Pub. 525). Identify as “UDC.”
-
Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify as “WBF.”
Note.
Residents of India who were students or business apprentices may be able to take the standard deduction instead of their itemized deductions. See Pub. 519 for details.
If you are a nonresident alien individual, multiply $3,800 by the total number of exemptions entered on line 7d. If you were a resident of South Korea, you must figure the exemptions for your spouse and children according to the proportion your U.S. effectively connected income bears to your total income.
See Pub. 519 for more details.
If you are filing for a trust whose governing instrument requires it to distribute all of its income currently, enter $300 on line 40. If you are filing for a qualified disability trust (defined in section 642(b)(2)(C)(ii)), enter $3,800 on line 40. If you are filing for any other trust, enter $100 on line 40.
-
Tax on your taxable income. Figure the tax using one of the methods described here.
-
Tax from Form 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.
-
Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.
-
You are required to figure your tax using Form 8615, the Schedule D Tax Worksheet, or the Qualified Dividends and Capital Gain Tax Worksheet,
-
You use Schedule J (Form 1040) (for farming or fishing income) to figure your tax.
-
Was under age 18 at the end of 2012,
-
Was age 18 at the end of 2012 and did not have earned income that was more than half of the child's support, or
-
Was a full-time student over age 18 and under age 24 at the end of 2012 and did not have earned income that was more than half of the child's support.
-
You reported qualified dividends on Form 1040NR, line 10b.
-
You do not have to file Schedule D (Form 1040) and you reported capital gain distributions on Form 1040NR, line 14.
-
You are filing Schedule D (Form 1040) and Schedule D, lines 15 and 16, are both more than zero.
|
Before you begin:
|
| 1. | Enter the amount from Form 1040NR, line 41 | 1. | ||||||||
| 2. | Enter the amount from Form 1040NR, line 10b | 2. | ||||||||
| 3. | Are you filing Schedule D (Form 1040)? | |||||||||
| □ Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-. □ No. Enter the amount from Form 1040NR, line 14. |
3. | |||||||||
| 4. | Add lines 2 and 3 | 4. | ||||||||
| 5. | Subtract line 4 from line 1. If zero or less, enter -0- | 5. | ||||||||
| 6. | Enter:
|
6. |
||||||||
| 7. | Enter the smaller of line 1 or line 6 | 7. | ||||||||
| 8. | Enter the smaller of line 5 or line 7 | 8. | ||||||||
| 9. | Subtract line 8 from line 7. This amount is taxed at 0% | 9. | ||||||||
| 10. | Enter the smaller of line 1 or line 4 | 10. | ||||||||
| 11. | Enter the amount from line 9 | 11. | ||||||||
| 12. | Subtract line 11 from line 10 | 12. | ||||||||
| 13. | Multiply line 12 by 15% (.15) | 13. | ||||||||
| 14. | Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure this tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet* |
14. | ||||||||
| 15. | Add lines 13 and 14 | 15. | ||||||||
| 16. | Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet* |
16. | ||||||||
| 17. | Tax on all taxable income. Enter the smaller of line 15 or line 16. Also include this amount on Form 1040NR, line 42 |
17. | ||||||||
| *Estates and trusts must use the Tax Rate Schedules. |
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-
$50,600 if you checked filing status box 1 or 2.
-
$39,375 if you checked filing status box 3, 4, or 5.
-
$78,750 if you checked filing status box 6.
-
Accelerated depreciation.
-
Stock received by exercising an incentive stock option and you did not dispose of the stock in the same year.
-
Tax-exempt interest from private activity bonds.
-
Intangible drilling, circulation, research, experimental, or mining costs.
-
Amortization of pollution-control facilities or depletion.
-
Income or (loss) from tax-shelter farm activities or passive activities.
-
Income from long-term contracts not figured using the percentage-of-
completion method. -
Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative.
-
Section 1202 exclusion.
-
Empowerment zone and renewal community employment credit.
-
Qualified electric vehicle credit.
-
Alternative fuel vehicle refueling property credit.
-
Credit for prior year minimum tax.
-
Report income from foreign sources (see Foreign Income Taxed by the United States, earlier), and
-
Have paid or owe foreign tax on that income.
You do not have to complete Form 1116 to take this credit if all of the following apply.
-
Form 1040NR is being filed for a nonresident alien individual and not an estate or trust.
-
The total of your foreign taxes was not more than $300.
-
All of your foreign source gross income was from the passive category (which includes most interest and dividend income).
-
All the income and any foreign taxes paid on it were reported to you on qualified payee statements, such as Form 1099-INT, Form 1099-DIV, or similar substitute statements.
-
You held the stock or bonds on which the dividends or interest were paid for at least 16 days and were not obligated to pay these amounts to someone else.
-
All of your foreign taxes were:
-
Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and
-
Paid to countries that are recognized by the United States and do not support terrorism.
-
Note.
If you need more information about these requirements, see the Instructions for Form 1116.
-
Your qualifying child under age 13,
-
Your disabled spouse or any other disabled person who could not care for himself or herself, or
-
Your child whom you could not claim as a dependent because of the rules for Children who did not live with you due to divorce or separation in the instructions for line 7c.
-
The amount on Form 1040NR, line 37, is more than $28,750.
-
You:
-
Were born after January 1, 1995,
-
Are claimed as a dependent on someone else's 2012 tax return, or
-
Were a student (defined next).
-
-
Were enrolled as a full-time student at a school, or
-
Took a full-time, on-farm training course given by a school or a state, county, or local government agency.
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Paid preparers, fill out the due diligence worksheet in Pub. 972 to be sure your client can take this credit. | |||||||||
| PART 1 | 1. | Number of qualifying children: X $1,000. Enter the result. |
1 |
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| 2. | Enter the amount from Form 1040NR, line 37. |
2 |
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| 3. | Enter the amount shown below for the filing status box you checked on page 1 of Form 1040NR. | |||||||||
| •Box 1, 2, or 6—$75,000 •Box 3, 4, or 5—$55,000 |
3 | |||||||||
| 4. | Is the amount on line 2 more than the amount on line 3? | |||||||||
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line 6. |
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If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc. |
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| 4 |
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| 5. | Multiply the amount on line 4 by 5% (.05). Enter the result. |
5 |
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| 6. | Is the amount on line 1 more than the amount on line 5? | |||||||||
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| You cannot take the child tax credit on Form 1040NR, line 48. You also cannot take the additional child tax credit on Form 1040NR, line 63. Complete the rest of your Form 1040NR. | ||||||||||
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6 |
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| Go to Part 2 on the next page. |
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| Before you begin Part 2:Figure the amount of any credits you are claiming on Form 5695, Part II; Form 8834, Part I; Form 8910; or Form 8936. | ||||||||
|---|---|---|---|---|---|---|---|---|
| |
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| PART 2 | 7. | Enter the amount from Form 1040NR, line 44. | 7 |
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| 8. | Add any amounts from: | |||||||
| Form 1040NR, line 45 | ____________ | |||||||
| Form 1040NR, line 46 | + ____________ | |||||||
| Form 1040NR, line 47 | + ____________ | |||||||
| Form 5695, line 32 | + ____________ | |||||||
| Form 8834, line 23 | + ____________ | |||||||
| Form 8910, line 22 | + ____________ | |||||||
| Form 8936, line 23 | + ____________ |
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| Enter the total. | 8 |
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| 9. | Are the amounts on lines 7 and 8 the same? | |||||||
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9 |
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| 10. | Is the amount on line 6 more than the amount on line 9? |
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| This is your child tax credit. |
10 |
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| Enter this amount on Form 1040NR, line 48. | ||||||||
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You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2012.
-
Qualified solar electric property for use in your home located in the United States.
-
Qualified solar water heating property for use in your home located in the United States.
-
Qualified fuel cell property installed on or in connection with your main home located in the United States.
-
Qualified small wind energy property for use in connection with your home located in the United States.
-
Qualified geothermal heat pump property installed on or in connection with your home located in the United States.
You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2012 if they are new and meet certain requirements for energy efficiency.
-
Any insulation material or system primarily designed to reduce heat gain or loss in your home.
-
Exterior windows (including skylights).
-
Exterior doors.
-
A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.
You also may be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.
-
Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil water heaters.
-
A qualified furnace or hot water boiler that uses natural gas, propane, or oil.
-
A stove that burns biomass fuel to heat your home or to heat water for use in your home.
-
An advanced main air circulating fan used in a natural gas, propane, or oil furnace.
If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.
-
General business credit. This credit consists of a number of credits that usually apply only to individuals who are partners or self-employed or have rental property. See Form 3800 or Pub. 334.
-
Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801.
-
Mortgage interest credit. If a state or local government gave you a mortgage credit certificate, see Form 8396.
-
Adoption credit. You may be able to take this credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2012. See the Instructions for Form 8839.
-
District of Columbia first-time homebuyer credit. See Form 8859.
-
Qualified plug-in electric drive motor vehicle credit. See Form 8936.
-
Qualified electric vehicle credit. You cannot claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834, Part II.
-
Alternative motor vehicle credit. See Form 8910 if you placed a new fuel cell motor vehicle in service during 2012.
-
Alternative fuel vehicle refueling property credit. See Form 8911.
in the search box. You also can
find information at
www.socialsecurity.gov/international. Click on “International Agreements.”
If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.
Do not include the value of any noncash tips, such as tickets or passes. You do not pay social security and Medicare taxes or RRTA tax on these noncash tips.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.
If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 55 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040NR, line 8.
-
You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution was not rolled over in a qualified rollover contribution.
-
Excess contributions were made to your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health savings accounts (HSAs).
-
You received taxable distributions from Coverdell ESAs or qualified tuition programs.
-
You were born before July 1, 1941, and did not take the minimum required distribution from your IRA or other qualified retirement plan.
If only item (1) applies and distribution code 1 is correctly shown in box 7 of Form 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (.10) and enter the result on line 56. The taxable amount of the distribution is the part of the distribution you reported on Form 1040NR, line 16b or line 17b, or on Form 4972. Also, enter “No” under the heading Other Taxes to the left of line 56 to indicate that you do not have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R, you received a Form 1042-S for the distribution, or you qualify for an exception, such as the exceptions for qualified higher education expenses or qualified first-time homebuyer distributions.
transportation income will be treated as not effectively connected with the conduct of a trade or business in the United States unless:
-
You had a fixed place of business in the United States involved in the earning of transportation income, and
-
At least 90% of your U.S. source gross transportation income was attributable to regularly scheduled transportation. Or, in the case of income from the leasing of a vessel or aircraft, it was attributable to a fixed place of business in the United States. See Pub. 519 for rules, definitions, and exceptions.
-
You paid any one household employee (defined below) cash wages of $1,800 or more in 2012. Cash wages include wages paid by check, money order, etc. But do not count amounts paid to an employee who was under age 18 at any time in 2012 and was a student.
-
You withheld federal income tax during 2012 at the request of any household employee.
-
You paid total cash wages of $1,000 or more in any calendar quarter of 2011 or 2012 to household employees.
-
Disposed of the home within 36 months after buying it,
-
Stopped using the home as your main home within 36 months after buying it, or
-
Bought the home in 2008.
-
Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as “HSA.”
-
Additional tax on an HSA because you did not remain an eligible individual during the testing period (see Form 8889, Part III). Identify as “HDHP.”
-
Additional tax on Archer MSA distributions (see Form 8853). Identify as “MSA.”
-
Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as “Med MSA.”
-
Recapture of the following credits.
-
Low-income housing credit (see Form 8611). Identify as “LIHCR.”
-
Qualified plug-in electric vehicle credit (see Form 8834, Part I). Identify as “8834R.”
-
Indian employment credit (see Form 8845). Identify as “IECR.”
-
Credit for employer-provided childcare facilities (see Form 8882). Identify as “ECCFR.”
-
Alternative motor vehicle credit (see Form 8910). Identify as “AMVCR.”
-
Alternative fuel vehicle refueling property credit (see Form 8911). Identify as “ARPCR.”
-
Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as “8936R.”
-
Recapture of federal mortgage subsidy. If you sold your home in 2012 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as “FMSR.”
-
Recapture of COBRA premium assistance. If you received premium assistance under COBRA continuation coverage that covered you, your spouse, or any of your dependents, and your modified adjusted gross income is more than $125,000, see Pub. 502. Identify as “COBRA.”
-
Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as “Sec. 72(m)(5).”
-
Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as “UT.”
-
Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as “EPP.”
-
Tax on accumulation distribution of trusts (see Form 4970). Identify as “ADT.”
-
Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as “ISC.”
-
Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as “453(l)(3).”
-
Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as “453A(c).”
-
Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as “FITPP.”
-
Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as “From Form 8697 ”or “From Form 8866.”
-
Any negative amount on Form 8885, line 5, because of advance payments of the health coverage tax credit you received for months you were not eligible. Enter this additional tax as a positive amount. Identify as “HCTC.”
-
Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as “NQDC.”
-
Additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount was not determinable until 2012. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details. Identify as “457A.”
-
Your 2011 return, or
-
An amended return (Form 1040X).
If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040NR. On the statement, explain all of the payments you made in 2012 and the name(s) and identifying number(s) under which you made them.
Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 48.
Read the TIP at the end of your Child Tax Credit Worksheet. Use Schedule 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.
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If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 70 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.
 |
| Fast Refunds! Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs later. |
-
Complete lines 71b through 71d (if you want your refund deposited to only one account), or
-
Check the box on line 71a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.
-
You get your refund faster by direct deposit than you do by check.
-
Payment is more secure. There is no check that can get lost or stolen.
-
It is more convenient. You do not have to make a trip to the bank to deposit your check.
-
It saves tax dollars. It costs the government less to refund by direct deposit.
For more information, go to
www.treasurydirect.gov.
The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check (shown earlier), the routing number is 250250025. Rufus and Mary Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.
Ask your financial institution for the correct routing number to enter on line 71b if:
-
The routing number on a deposit slip is different from the routing number on your checks,
-
Your deposit is to a savings account that does not allow you to write checks, or
-
Your checks state they are payable through a financial institution different from the one at which you have your checking account.
Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.
The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check earlier, the account number is 20202086. Do not include the check number.
If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.
-
Any numbers or letters on lines 71b through 71d are crossed out or whited out.
-
You file your 2012 return after December 31, 2013.
If you want your refund mailed to an address not listed on page 1 of Form 1040NR, enter that address here. See Foreign address, earlier, for information on entering a foreign address.
Note.
If the address on page 1 of Form 1040NR is not in the United States, you can enter an address in the United States on line 71e. However, if the address on page 1 of Form 1040NR is in the United States, the IRS cannot mail a refund to a different address in the United States.
Paying online is convenient and secure and helps make sure we get your payments on time. You can pay using either of the following electronic payment methods.
-
Direct transfer from your bank account.
-
Credit or debit card.
To pay your taxes online or for more information, go to www.irs.gov/e-pay.
Paying by phone is another safe and secure method of paying electronically. Use one of the following methods.
-
Direct transfer from your bank account.
-
Credit or debit card.
To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800- 555-4477 (English) or 1-800-244-4829 (Espanol). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829.
To pay using a credit or debit card, you can call one of the following service providers. There is a convenience fee charged by these providers that varies by provider, card type, and payment amount.
Official Payments Corporation
1-888-UPAY-TAX TM (1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040 TM (1-888-729-1040)
www.PAY1040.com
WorldPay
1-888-9-PAY-TAX TM (1-888-972-9829)
www.payUSAtax.com
For the latest details on how to pay by phone, go to www.irs.gov/e-pay.
Make your check or money order payable to “United States Treasury” for the full amount due. Do not send cash. Do not attach the payment to your return. Write “2012 Form 1040NR” and your name, address, daytime phone number, and identifying number (SSN, ITIN, or EIN) on your payment.
To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “$ XXX–” or “$ XXX XX/100 ”).
-
An installment agreement, or
-
An extension of time to pay.
Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date (without extensions). You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.
If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 on or before the due date for filing your return, not including extensions. An extension generally will not be granted for more than 6 months. You will be charged interest on the tax not paid by the due date for filing your return, not including extensions. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.
You may owe this penalty if:
-
Line 73 is at least $1,000 and it is more than 10% of the tax shown on your return, or
-
You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.
For most people, the “tax shown on your return” is the amount on your 2012 Form 1040NR, line 60, minus the total of any amounts shown on lines 63 and 66 and Forms 8828, 4137, 5329 (Parts III through VIII only), 8801 (line 27 only), 8885, and 8919.
Also subtract from line 60 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, any look-back interest due under section 167(g) or 460(b), and any write-in tax included on line 59 from Form 8885.
When figuring the amount on line 60, include household employment taxes (line 58a) only if the total of lines 61a through 61d is more than zero or you would owe the penalty even if you did not include those taxes.
-
You had no tax shown on your 2011 return and you were a U.S. citizen or resident for all of 2011.
-
The total of lines 61a through 61d, 62, 65, and 68 on your 2012 return is at least 100% of the tax shown on your 2011 return. (But see Caution, later.) Your estimated tax payments for 2012 must have been made on time and for the required amount.
If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2012 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee's name, U.S. phone number, and any five digits the designee chooses as his or her personal identification number (PIN).
If you check the “Yes” box, you are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:
-
Give the IRS any information that is missing from your return,
-
Call the IRS for information about the processing of your return or the status of your refund or payment(s),
-
Receive copies of notices or transcripts related to your return, upon request, and
-
Respond to certain IRS notices about math errors, offsets, and return preparation.
You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.
The authorization will end automatically no later than the due date (without regard to extensions) for filing your 2013 tax return.
Note.
Except as provided in the exception below, include only deductions and losses properly allocated and apportioned to income effectively connected with a U.S trade or business. Do not include deductions and/or losses that relate to exempt income or to income that is not effectively connected with a U.S. trade or business. See section 861(b).
You can deduct certain charitable contributions and casualty and theft losses even if they do not relate to your effectively connected income. See Gifts to U.S. Charities below and Casualty and Theft Losses, later.
You can deduct state and local income taxes you paid or that were withheld from your salary during 2012 on income connected with a U.S. trade or business. If, during 2012, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Instead, see the Instructions for Form 1040NR, line 11, earlier.
You can deduct contributions or gifts you gave to U.S. organizations that are religious, charitable, educational, scientific, or literary in purpose. You also can deduct what you gave to organizations that work to prevent cruelty to children or animals. See Pub. 526 for details.
To verify an organization's charitable status, check with the organization to which you made the donation. The organization should be able to provide you with verification of its charitable status.
Examples of U.S. qualified charitable organizations include the following.
-
Churches, mosques, synagogues, temples, etc.
-
Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, United Way, etc.
-
Fraternal orders, if the gifts will be used for the purposes listed earlier.
-
Veterans' and certain cultural groups.
-
Nonprofit schools, hospitals, and organizations whose purpose is to find a cure for, or help people who have, arthritis, asthma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscular dystrophy, tuberculosis, etc.
-
Federal, state, and local governments if the gifts are solely for public purposes.
Example.
You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30.
-
The amount of any money contributed and a description (but not value) of any property donated.
-
Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the benefit.
-
Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040NR, line 37.
-
Your gifts of capital gain property are more than 20% of the amount on Form 1040NR, line 37.
-
You gave gifts of property that increased in value or gave gifts of the use of property.
-
Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vacation in the travel.
-
Political contributions.
-
Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups.
-
Cost of raffle, bingo, or lottery tickets.
-
Cost of tuition. But you may be able to deduct this expense on Schedule A, line 7.
-
Value of your time or services.
-
Value of blood given to a blood bank.
-
The transfer of a future interest in tangible personal property (generally, until the entire interest has been transferred).
-
Gifts to individuals and groups that are run for personal profit.
-
Gifts to foreign organizations. But you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. For details and exceptions, see Pub. 526.
-
Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See section 170(f)(9).
-
Gifts to groups whose purpose is to lobby for changes in the laws.
-
Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce.
-
Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.
Enter on line 2 the total gifts you made in cash or by check (including out-of-pocket expenses).
Enter your contributions of property. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub. 561.
If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you also must attach a statement from the charitable organization to your return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000, you also may have to get appraisals of the values of the donated property. This amount is $500 for certain contributions of clothing and household items (see below). See Form 8283 and its instructions for details.
-
How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal.
-
The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value.
-
How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property.
-
Any conditions attached to the gift.
Complete and attach Form 4684 to figure the amount of your loss to enter on line 6.
You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You also may be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution.
You can deduct nonbusiness casualty or theft losses only to the extent that:
-
The amount of each separate casualty or theft loss is more than $100, and
-
The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount shown on Form 1040NR, line 37.
Note.
Miscellaneous deductions are allowed only if and to the extent they are directly related to your effectively connected income. You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040NR, line 37.
Pub. 529 discusses the types of expenses you can and cannot deduct.
-
Political contributions.
-
Legal expenses for personal matters that do not produce taxable income.
-
Lost or misplaced cash or property.
-
Expenses for meals during regular or extra work hours.
-
The cost of entertaining friends.
-
Commuting expenses. See Pub. 529 for the definition of commuting.
-
Travel expenses for employment away from home if that period of employment exceeds 1 year.
-
Travel as a form of education.
-
Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment.
-
Club dues.
-
Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 for details.
-
Fines and penalties.
-
Expenses of producing tax-exempt income.
Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimbursements.)
An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary.
But you must fill in and attach Form 2106 if either (1) or (2) below applies.
-
You claim any travel, transportation, meal, or entertainment expenses for your job.
-
Your employer paid you for any of your job expenses that you otherwise would report on line 7.
If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted lines next to line 7. If you need more space, attach a statement showing the type and amount of each expense. Enter the total of all these expenses on line 7.
Examples of other expenses to include on line 7 are:
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Safety equipment, small tools, and supplies needed for your job.
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Uniforms required by your employer that are not suitable for ordinary wear.
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Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
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Physical examinations required by your employer.
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Dues to professional organizations and chambers of commerce.
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Subscriptions to professional journals.
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Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.
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Certain business use of part of your home. For details, including limits that apply, see Pub. 587.
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Certain educational expenses. For details, see Pub. 970.
Enter the fees you paid for preparation of your tax return. If you paid your tax by credit or debit card, include the convenience fee you were charged on line 9 instead of this line.
Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 9. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 9.
Examples of expenses to include on line 9 are:
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Certain legal and accounting fees.
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Clerical help and office rent.
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Custodial (for example, trust account) fees.
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Your share of the investment expenses of a regulated investment company.
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Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For details, including limits that apply, see Pub. 529.
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Casualty and theft losses of property used in performing services as an employee from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
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Deduction for repayment of amounts under a claim of right if $3,000 or less.
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Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card.
Only the expenses listed next can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 14. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 14. These expenses are:
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Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
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Loss from other activities from Schedule K-1 (Form 1065-B), box 2.
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Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details.
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Certain unrecovered investment in a pension.
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Impairment-related work expenses of a disabled person.
For more details, see Pub. 529.
Enter your income in the row that lists the correct category of income and in the column that lists the correct tax rate under a tax treaty or the general U.S. tax rules. Use column (d) if the income is subject to a 0% rate. Include income only to the extent it is not effectively connected with the conduct of a trade or business in the United States.
There are exceptions to the general rule. The withholding tax rate may be lower or the income may be exempt if your country of tax residence and the United States have a treaty setting lower rates. Table 1 in Pub. 901 summarizes which countries have such treaties and what the rates are.
The 30% tax applies only to amounts included in gross income. For example, the tax applies only to the part of a periodic annuity or pension payment that is subject to tax. It does not apply to the part that is a return of your cost.
The following list gives only a general idea of the types of income to include on Schedule NEC. The instructions for a specific line include more information and any exceptions to withholding. For more information, see Pub. 519 and Pub. 515.
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Income that is fixed or periodic, such as interest (other than original issue discount), dividends, rents, salaries, wages, premiums, annuities, other compensation, or alimony received. Other items of income, such as royalties, also may be subject to the 30% tax.
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Gains, other than capital gains, from the sale or exchange of patents, copyrights, and other intangible property.
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Original issue discount (OID). If you sold or exchanged the obligation, include in income the OID that accrued while you held the obligation minus the amount previously included in income. If you received a payment on an OID obligation, see Pub. 519.
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Capital gains in excess of capital losses from U.S. sources during 2012. Include these gains only if you were in the United States at least 183 days during 2012.
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Prizes, awards, and certain gambling winnings. Proceeds from lotteries, raffles, etc., are gambling winnings (see Pub. 519 for exceptions). You must report the full amount of your winnings unless you are a resident of Canada.
Except as provided next, include all dividends paid by U.S. corporations on line 1a. Include all U.S. source dividends paid by foreign corporations on line 1b. A dividend includes a substitute dividend payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction that would be treated as a dividend if it were a distribution on the transferred security.
The following items of dividend income that you received as a nonresident alien generally are exempt from the 30% tax.
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Interest-related dividends received from a mutual fund.
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Short-term capital gain dividends from a mutual fund only if you were present in the United States for less than 183 days during the tax year.
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If a U.S. corporation in existence on January 1, 2012, received most of its gross income from the active conduct of a foreign business, and continues to receive most of its gross income from the active conduct of a foreign business, the part of the dividend attributable to the foreign gross income.
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U.S. source dividends paid by certain foreign corporations.
For more information, including other exceptions to withholding, see Dividends in Pub. 519 and Pub. 515.
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Interest from a U.S. bank, savings and loan association, or similar institution, and from certain deposits with U.S. insurance companies.
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Portfolio interest on obligations issued after July 18, 1984.
Enter income from real property on line 6. Do not include any income that you elected to treat as effectively connected and included on line 18 on Form 1040NR, page 1. For more information, see the instructions for line 18.
85% of the U.S. social security and equivalent railroad retirement benefits you received are taxable. This amount is treated as U.S. source income not effectively connected with a U.S. trade or business. It is subject to the 30% tax rate, unless exempt or taxed at a reduced rate under a U.S. tax treaty. Social security benefits include any monthly benefit under title II of the Social Security Act or the part of a tier 1 railroad retirement benefit treated as a social security benefit. They do not include any Supplemental Security Income (SSI) payments.
You should receive a Form SSA-1042S showing the total social security benefits paid to you in 2012 and the amount of any benefits you repaid in 2012. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1042S.
Enter 85% of the total amount from box 5 of all of your Forms SSA-1042S and Forms RRB-1042S in the appropriate column of line 8 of Schedule NEC. Attach a copy of each Form SSA-1042S and RRB-1042S to the front of Form 1040NR.
If you are a resident of Canada who is not engaged in the trade or business of gambling, enter all gambling winnings on line 10a. Include proceeds from lotteries and raffles. Do not include winnings from blackjack, baccarat, craps, roulette, or big-6 wheel. You can deduct your U.S. source gambling losses to the extent of your U.S. source gambling winnings. Enter your gambling losses on line 10b. Enter your net gambling income on line 10c, column (c). If line 10b is more than line 10a, enter -0- on line 10c. A net loss from gambling activities is not deductible.
Residents of one of the following countries who are not engaged in the trade or business of gambling enter all gambling winnings on line 11, column (d), specifying 0%: Austria, Belgium, Bulgaria, Czech Republic, Denmark, Finland, France, Germany, Hungary, Iceland, Ireland, Italy, Japan, Latvia, Lithuania, Luxembourg, Netherlands, Russia, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Tunisia, Turkey, Ukraine, United Kingdom.
Residents of Malta who are not engaged in the trade or business of gambling enter all gambling winnings on line 11, column (a).
Residents of other countries who are not engaged in the trade or business of gambling enter all gambling winnings on line 11, column (c).
Include proceeds from lotteries and raffles. Do not include winnings from blackjack, baccarat, craps, roulette, or big-6 wheel. You cannot offset losses against winnings and report the difference.
Schedule NEC John Maple
Include all U.S. source income that has not been reported on another line or is not excluded from tax. This includes prizes and awards.
Example.
John Maple is a resident of Canada who purchased stock in XYZ, a U.S. corporation. In 2012, XYZ paid dividends of $1,000 to John. The U.S. withholding tax rate on these dividends is 30%. However, Article X of the tax treaty between the United States and Canada limits the U.S. tax rate on these dividends to a maximum rate of 15%. John filed Form W-8BEN with XYZ to claim the lower treaty rate, and XYZ correctly withheld $150. In addition, John has U.S. source gross gambling winnings of $5,000 and U.S. source gambling losses of $4,500. These items would be reported on Schedule NEC as shown in the example, earlier.
Include these gains only if you were in the United States at least 183 days during 2012. They are not subject to U.S. tax if you were in the United States less than 183 days during the tax year. In determining your net gain, do not use the capital loss carryover. Losses from sales or exchanges of capital assets in excess of similar gains are not allowed. Enter the amount from line 18 on line 9. If you had a gain or loss on disposing of a U.S. real property interest, see Dispositions of U.S. Real Property Interests, earlier.
If you have completed immigration Form I-485 and submitted the form to the U.S. Citizenship and Immigration Services, you have applied to become a green card holder (lawful permanent resident) of the United States.
If you checked “Yes” for D1 or D2, you may be a U.S. tax expatriate and special rules may apply to you. See Expatriation Tax in chapter 4 of Pub. 519 for more information.
If you had a visa on the last day of the tax year, enter your visa type. Examples are the following.
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B-1 Visitor for business.
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F-1 Students-academic institutions.
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H-1B Temporary worker with specialty occupation.
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J-1 Exchange visitor.
If you do not have a visa, enter your U.S. immigration status on the last day of the tax year. For example, if you entered under the visa waiver program, enter “VWP” and the name of the Visa Waiver Program Country.
If you were not present in the United States on the last day of the tax year, and you have no U.S. immigration status, enter “Not present in U.S.—No U.S. immigration status.”
If you ever changed your visa type or U.S. immigration status, check the “Yes” box. For example, you entered the United States in 2011 on an F-1 visa as an academic student. During 2012 you changed to an H-1B visa as a teacher. You will check the “Yes” box and enter on the dotted line “Changed status from F-1 student to H-1B teacher on August 20, 2012.”
Enter the dates you entered and left the United States during 2012 on short business trips or to visit family, go on vacation, or return home briefly. If you are a resident of Canada or Mexico and commute to work in the United States on more than 75% of the workdays during your working period, you are a regular commuter and do not need to enter the dates you entered and left the United States during the year. Commute means to travel to work and return to your residence within a 24-hour period. Check the appropriate box for Canada or Mexico and skip to item H. See Days of Presence in the United States in chapter 1 of Pub. 519.
If you were in the United States on January 1, enter 1/1 as the first date you entered the United States. If you were in the United States on December 31, do not enter any date departed.
Review your entry and passport stamps or other records to count the number of days you actually were present in the United States during the years listed. A day of presence is any day that you are physically present in the United States at any time during the 24-hour period beginning at 12:01 a.m. For the list of exceptions to the days you must count as actually present in the United States, see Days of Presence in the United States in chapter 1 of Pub. 519. If you were not in the United States on any day of the year, enter -0-.
If you filed a U.S. income tax return for a prior year, enter the latest year for which you filed a return and the form number you filed.
If you are filing this return for a trust, check the first “Yes” box. Check the second “Yes” box if you checked the first “Yes” box and at least one of the following statements applies to the trust.
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The trust (or any part of the trust) is treated as a grantor trust under the grantor trust rules (sections 671 through 679), whether or not the person who is treated as the owner of the trust is a U.S. person.
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The trust made a distribution or loan to a U.S. person during the tax year.
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The trust received a contribution from a U.S. person during the tax year.
A U.S. person is a U.S. citizen or resident alien, a domestic partnership, a domestic corporation, an estate other than a foreign estate, or a domestic trust. See Pub. 519 for more information.
If you received total compensation of $250,000 or more for 2012, check the first “Yes” box. If you checked the first “Yes” box, check the second “Yes” box if you are using an alternative method to determine the source of the compensation. Total compensation includes all compensation from sources within and without the United States.
If you check the second “Yes” box, you must attach a statement to your return. For details about the statement and the alternative method, see Services performed partly within and partly without the United States, earlier.
Enter the number of the treaty article that exempts the income from U.S. tax.
Enter the number of months in prior tax years for which you claimed an exemption from U.S. tax based on the specified treaty article.
Enter the amount of income in the current tax year that is exempt from U.S. tax based on the specified treaty article.
Add the amounts in column (d). Enter the total on line 1e and on Form 1040NR, page 1, line 22. Do not include this amount in the amounts entered on Form 1040NR, page 1, line 8 or 12.
If required, attach Form 8833. See Treaty-based return position disclosure, later.
Example.
Sara is a citizen of Italy and was a resident there until September 2011, when she moved to the United States to accept a position as a high school teacher at an accredited public school. Sara came to the United States on a J-1 visa (Exchange visitor) and signed a contract to teach for 2 years at this U.S. school. She began teaching in September 2011 and plans to continue teaching through May 2013. Sara's salary per school year is $40,000. She plans to return to Italy in June 2013 and resume her Italian residence. For calendar year 2012, Sara earned $40,000 from her teaching position. She completes the table in Item L on her 2012 tax return as shown in the example earlier.
If you fail to report the required information, you will be charged a penalty of $1,000 for each failure, unless you show that such failure is due to reasonable cause and not willful neglect. For more details, see Form 8833 and its instructions.
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You claim a treaty reduces the withholding tax on interest, dividends, rents, royalties, or other fixed or determinable annual or periodical income ordinarily subject to the 30% rate.
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You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.
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You claim an International Social Security Agreement or a Diplomatic or Consular Agreement reduces or modifies the taxation of income.
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You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return.
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The payments or items of income that otherwise are required to be disclosed total no more than $10,000.
Form 1040NR is not considered a valid return unless you sign it. Be sure to date your return and enter your occupation(s) in the United States. If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848.
You can have an agent in the United States prepare and sign your return if you could not do so for one of the following reasons.
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You were ill.
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You were not in the United States at any time during the 60 days before the return was due.
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For other reasons that you explained in writing to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.and that the IRS approved.
If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040NR, sign your name for the individual and file Form 56.
Assemble any schedules and forms behind Form 1040NR in order of the “Attachment Sequence No.” shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Do not attach correspondence or other items unless required to do so.
Attach a copy of Forms W-2, 1042-S, SSA-1042S, RRB-1042S, 2439, and 8288-A to the front of Form 1040NR. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Forms W-2 and any Forms W-2c. Also attach Form(s) 1099-R to the front of Form 1040NR if tax was withheld. Attach Form 8805 to the back of your return. Enclose, but do not attach, any payment.
Mistakes can delay your refund or result in notices being sent to you.
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Make sure you entered the correct name and identifying number (SSN, ITIN, or ATIN) for each dependent you claim on line 7c. Check that each dependent's name and identifying number agree with his or her identification document. For each child under age 17 who is a qualifying child for the child tax credit, make sure you checked the box in line 7c, column (4).
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Check your math, especially for the child tax credit, total income, itemized deductions, deduction for exemptions, taxable income, total tax, federal income tax withheld, and refund or amount you owe.
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Be sure you used the correct method to figure your tax. See the instructions for line 42.
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Be sure to enter your identifying number in the space provided on page 1 of Form 1040NR. If you are married and you checked filing status box 3 or 4 on page 1, also enter your spouse's information in the space provided on page 1. Check that your name and identifying number agree with your identification document, such as your social security card or the IRS notice assigning your ITIN.
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Make sure your name and address are correct.
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If you live in an apartment, be sure to include your apartment number in your address.
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If you received capital gain distributions but were not required to file Schedule D (Form 1040), make sure you checked the box on line 14.
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Remember to sign and date Form 1040NR and enter your occupation(s) in the United States.
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Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.
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If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 73 for details.
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Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.
You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.
If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2013 pay. For details on how to complete Form W-4, see the Instructions for Form 8233 and Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens. If you have pension or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social security benefits), you can have tax withheld from those payments by giving the payer Form W-4V. If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax.
In general, you do not have to make estimated tax payments if you expect that your 2013 Form 1040NR will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2013 is $1,000 or more, see Form 1040-ES (NR) and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. However, if you expect to be a resident of Puerto Rico during all of 2013 and you must pay estimated tax, use Form 1040-ES. For more details, see Pub. 505.
Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.
To reduce your risk:
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Protect your SSN,
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Ensure your employer is protecting your SSN, and
-
Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.
If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Protection Specialized Unit at 1-800-908-4490 or submit Form 14039.
For more information, see Pub. 4535.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 1-877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through relay services such as the Federal Relay Service available at www.gsa.gov/fedrelay.
If you wish to do so, make a check payable to “Bureau of the Public Debt.” You can send it to:
Bureau of the Public Debt
Department G
P.O. Box 2188,
Parkersburg, WV
26106-2188
Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See the instructions for line 73 for details on how to pay any tax you owe.
Go to www.publicdebt.treas.gov/ for information on how to make this type of gift online.
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1042-S, and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.
File Form 1040X to change a return you already filed. Also use Form 1040X if you filed Form 1040NR and you should have filed Form 1040, 1040A, or 1040EZ, or vice versa. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 519 and 556 for details.
If you need a copy of your tax return, use Form 4506. There is a $57 fee (subject to change) for each return requested. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or 4506T-EZ, visit IRS.gov and click on “Order a Tax Return or Account Transcript.”
If a taxpayer died before filing a return for 2012, the taxpayer's personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.
The personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's SSN or ITIN should not be used for tax years after the year of death, except for estate tax return purposes.
If you are a court-appointed representative, file Form 1040NR for the decedent and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund, including the deceased taxpayer's spouse, must file the return and attach Form 1310.
For more details, see Pub. 559.
If you or someone you know needs
to file past due tax returns, use
TeleTax topic 153 or go to
www.irs.gov/individuals for help in filing those returns. Send the return to the address shown in the latest Form 1040NR instructions. For example,
if you are filing a 2009 return in 2013, use the address in Where To File, earlier. However, if you got an IRS notice, mail the return to the address in the notice.
You should get an answer in about 30 days. For the mailing address, call us at 1-800-829-1040. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through relay services such as the Federal Relay Service available at www.gsa.gov/fedrelay. Do not send questions with your return.
You can find answers to many of your tax questions online. Go to www.irs.gov/individuals. At the top of the page click on “International Taxpayers” and then on “Help With Tax Questions - International Taxpayers.” Here are some of the methods you may want to try.
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Frequently asked questions. This section contains an extensive list of questions and answers. You can select your question by category or keyword.
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Tax trails. This is an interactive section that asks questions you can answer by selecting “Yes” or “No.”
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Main index of tax topics. This is an online version of TeleTax topics.
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Sending Your Question. This is an interactive section where you select one of the categories available to submit your tax law question.
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Proof of identification.
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Social security cards for you, your spouse and dependents and/or a social security number verification letter issued by the Social Security Administration.
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Individual taxpayer identification number (ITIN) assignment letter for you, your spouse and dependents.
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Proof of foreign status, if applying for an ITIN.
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Birth dates for you, your spouse, and any dependents.
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Form(s) W-2, W-2G, 1099-INT, 1099-DIV, 1099-R and 1042-S.
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A copy of your 2011 federal and state returns, if available.
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A blank check or anything that shows your bank routing and account numbers for direct deposit.
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Total paid to daycare provider and the daycare provider's tax identification number (the provider's social security number or the provider's business employer identification number).
In the United States you can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. To find the number to call your local TAC, go towww.irs.gov/uac/Contact-Your-Local-IRS-Office-1 or look in the phone book under “United States Government, Internal Revenue Service.”
Internal Revenue Service
International Section
Philadelphia, PA 19255-0725
U.S.A.
Make sure you include your identifying number (defined in Identifying Number, earlier) when you write.
Outside the United States, we will answer your tax questions and help with account problems at any of our overseas offices. You can phone or visit—just be sure to have last year’s tax return, your wage and income statements, and your other tax records with you. If you wish to write instead of call, please contact the office to obtain the mailing address.
The offices are located in the following countries.
-
Beijing, People's Republic of China
U.S. Embassy
No. 55 An Jia Lou Road
Beijing 100600
People's Republic of China
Tel. {86} (10) 8531-3983
Fax {86} (10) 8531-4287 -
Frankfurt, Germany
U.S. Consulate Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany
Tel. {49} (69) 7535-3834
Fax {49} (69) 7535-3803 -
London, England
U.S. Embassy
24/31 Grosvenor Square
London W1A 1AE
United Kingdom
Tel. {44} (20) 7894-0476
Fax {44} (20) 7495-4224 -
Paris, France
U.S. Embassy
2 Avenue Gabriel
75382 Paris Cedex 08
France
Tel. {33} (1) 4312-2555
Fax {33} (1) 4312-2303
The IRS Video portal
www.IRSvideos.gov contains video and audio presentations on topics of interest to small businesses, individuals, and tax professionals. You
will find video clips of tax topics, archived versions of live panel discussions and Webinars, and audio archives of tax practitioner
phone forums.
People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard-of-hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www.gsa.gov/fedrelay. Braille materials are available at libraries that have special services for people with disabilities.
To better serve taxpayers whose native language is not English, we have tax products and services in various languages.
For Spanish speaking taxpayers, we have Spanish Publication 17, El Impuesto Federal sobre los Ingresos, and www.irs.gov/espanol.
We also offer a Basic Tax Responsibilities CD/DVD in the following languages.
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Spanish.
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Chinese.
-
Vietnamese.
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Korean.
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Russian.
If you are in the United States and want to get a copy of this CD/DVD, call the National Distribution Center at 1-800-829-3676 and ask for Pub. 4580 in your language.
You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.
If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040NR, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 73.
We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We also will charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).
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Your social security number (or other identification number),
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Your filing status, and
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The exact whole dollar amount of your refund.
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You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools.
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If you are in the United States call 1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.
To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).
Where’s My refund? does not track refunds that are claimed on an amended tax return.
Refund information also is available in Spanish at www.irs.gov/espanol and 1-800-829-4477.
You can use TeleTax to read or listen to pre-recorded messages on various tax topics. All topics are available in Spanish.
TeleTax topics are available at www.irs.gov/taxtopics. Click on the link for the number of the topic you want to read.
Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear and call 1-800-829-4777. Have paper and pencil handy to take notes.
If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call, later. If you are in the United States, you will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 7:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone. Callers from Puerto Rico will receive assistance from 8:00 a.m. to 8:00 p.m. local time.
IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate,
complete answers to your questions by having the following information available.
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The tax form, schedule, or notice to which your question relates.
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The facts about your particular situation. The answer to the same question often varies from one taxpayer to another because of differences in their age, income, whether they can be claimed as a dependent, etc.
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The name of any IRS publication or other source of information that you used to look for the answer.
To maintain your account security, you may be asked for the following information, which you also should have available.
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Your social security number or individual taxpayer identification number.
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The amount of refund and filing status shown on your tax return.
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The “Caller ID Number” shown at the top of any notice you received.
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Your personal identification number (PIN) if you have one.
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Your date of birth.
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The numbers in your street address.
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Your ZIP code.
If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.
If you are in the United States, call 1-800-829-1040. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059.
Deaf or hard-of-hearing individuals can also contact the IRS through relay services such as the Federal Relay Service available at www.gsa.gov/fedrelay. Our menu allows you to speak your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your call to the appropriate assistance.
If you are outside the United States, call 267-941-1000 (English-speaking only). This number is not toll-free.
If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.
By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.
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Online Services—Conduct business with the IRS electronically,
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Taxpayer Advocate Service—Helps taxpayers resolve problems with the IRS,
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Where's My Refund—Your refund status anytime from anywhere,
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Free Tax Return Preparation—Locate the site nearest you,
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Recent Tax Changes,
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Disaster Tax Relief,
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Identity Theft and Your Tax Records,
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Online Payment Agreement (OPA) Application, and
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Applying for Offers in Compromise.
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View or download current and previous year tax forms and publications.
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Order current year tax forms and publications online.
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For current year tax forms and publications, click on “Order Forms & Pubs” and then on “Forms & Pubs by U.S. mail.”
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For tax forms and publications on a DVD, click on “Tax Forms & Pubs on DVD (Pub. 1796).”
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL
61705-6613
If you are in the United States, you should receive your order within 10 days after we receive your request.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Sections 6001, 6011, 6012(a) and their regulations require that you give us the information.
We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires you to provide your identifying number. If you fail to provide the requested information in a timely manner, you may be charged penalties and interest and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments; this could make the tax higher or delay any refund. Interest may also be charged.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask to complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others. For example, we may disclose your tax information to the Department of Justice, to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit review of the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, call or visit any Internal Revenue Service office.
If you have suggestions for making these forms simpler, we would be happy to hear from you. You can email us at taxforms@irs.gov. Please put “Forms Comment” on the subject line. You can also send us comments from www.irs.gov/formspubs. Select “Comment on Tax Forms and Publications” under “More Information.” Or you can write to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see Where To File, earlier.
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.
Estimates of Taxpayer Burden
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The table below shows burden estimates as of January 2013, for taxpayers filing a 2012 Form 1040NR tax return.
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| Form | Average Time Burden (Hours) | Average Cost |
| 1040NR | 10 | $150 |
| Detail may not add to total due to rounding. Dollars rounded to the nearest $10. | ||
Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. The estimated average time burden for all taxpayers filing a Form 1040NR is 10 hours, with an average cost of $150 per return. This average includes all related forms and schedules, across all preparation methods and taxpayer activities. Within this estimates there is significant variation in taxpayer activity.
Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. Tax preparation fees vary widely depending on the tax situation of the taxpayer, the type of professional preparer, and the geographic area.
If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms, earlier.
| The Taxpayer Advocate Service Is Here To Help |
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| What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. What can TAS do for you? We can offer you free help with IRS problems that you can’t resolve on your own. We know the tax process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can’t resolve your tax problem and:
If you qualify for our help, you'll be assigned to one advocate who’ll be with you at every turn and will do everything possible to resolve your problem.
How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call us toll-free at 1-877-777-4778. How else does TAS help taxpayers? TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate. |
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| Low Income Taxpayer Clinics Help Taxpayers | |
| Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676. |
| Suggestions for Improving the IRS Taxpayer Advocacy Panel |
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| Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free). | |
| The IRS Mission |
| Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. |
| More Online Instructions |