Table of Contents

• General Instructions
  • What's New for 2009
  • What's New for 2010
  • Items to Note
  • Additional Information
  • Resident Alien or Nonresident Alien
    • Green Card Test
    • Substantial Presence Test
  • Who Must File
    • Exceptions.
    • Simplified Procedure for Claiming Certain Refunds
  • When To File
  • Where To File
    • Private Delivery Services
  • Election To Be Taxed as a Resident Alien
  • Dual-Status Taxpayers
    • Dual-Status Tax Year
    • What and Where to File for a Dual-Status Year
    • Income Subject to Tax for Dual-Status Year
    • Restrictions for Dual-Status Taxpayers
    • How To Figure Tax for Dual-Status Year
  • How To Report Income on Form 1040NR
    • Community Income
    • Kinds of Income
    • Dispositions of U.S. Real Property Interests
    • Income You Can Elect To Treat as Effectively Connected With a U.S. Trade or Business
    • Foreign Income Taxed by the United States
    • Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents (Expatriates)
• Line Instructions for Form 1040NR
  • Name and Address
    • Not engaged in a trade or business.
    • Engaged in a trade or business in the United States.
    • Country.
  • Identifying Number
  • Filing Status
    • Adopted child.
  • Exemptions
    • Line 7c, column (2).
    • Adoption taxpayer identification numbers (ATINs).
    • Line 7c, column (4).
    • Qualifying child for child tax credit.
  • 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
    • Individuals.
    • Estates.
    • Trusts.
  • Credits
  • Other Taxes
    • Form 4137.
    • Form 8919.
    • Exception.
    • Household employee.
  • Payments
  • Refund
    • TreasuryDirect®.
    • U.S. Series I Savings Bonds.
    • Line 68b.
    • Line 68c.
    • Line 68d.
    • Line 68e.
  • Amount You Owe
    • Extension of time to pay.
  • Third Party Designee
    • Signature
  • Instructions for Schedule A, Itemized Deductions
    • Exception.
    • State and Local Income Taxes
    • Gifts to U.S. Charities
    • Casualty and Theft Losses
    • Job Expenses and Certain Miscellaneous Deductions
    • Other Miscellaneous Deductions
    • Total Itemized Deductions
  • Instructions for Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or Business
    • Exceptions.
    • Exceptions.
  • Other Information(Page 5)
    • Item A
    • Item B
    • Item C
    • Item D
    • Item E
    • Item F
    • Item G
    • Item H
    • Item I
    • Item J
    • Item K
    • Item L
  • Sign Your Return
  • Assemble Your Return
  • General Information
    • How To Avoid Common Mistakes
  • What Are Your Rights as a Taxpayer?
  • Income Tax Withholding and Estimated Tax Payments for 2010
  • Do Both the Name and Identifying Number on Your Tax Forms Agree With Your Identification Document?
  • 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?
  • Amended Return
  • Need a Copy of Your Tax Return?
  • Death of a Taxpayer
    • Claiming a Refund for a Deceased Taxpayer
  • Past Due Returns
  • Other Ways To Get Help
    • Send Your Written Tax Questions to the IRS
    • Research Your Tax Questions Online
    • Free Help With Your Return
    • Everyday Tax Solutions
    • Help for People With Disabilities
    • Tax Services in Other Languages
  • Interest and Penalties
    • Interest
    • Penalties
  • Calling the IRS
    • Before You Call
  • Making the Call
  • Before You Hang Up
  • Refund Information
  • TeleTax
  • Disclosure, Privacy Act, and Paperwork Reduction Act Notice
    • We welcome comments on forms.
    • Estimates of taxpayer burden.
• Instructions forForm 1040NR - Additional Material
  • Index