Table of Contents

• Instructions for  Form 1040NR - Introductory Material
  • What's New
• General Instructions
  • 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.
  • Identifying Number
  • Filing Status
  • 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
    • Condos and co-ops.
    • More details.
  • Other Taxes
    • Form 4137.
    • Form 8919.
    • Exception.
  • Line 60
    • Total Tax
  • Payments
    • Step 1.
    • Step 2.
  • Refund
    • Refund offset.
    • Line 71b.
    • Line 71c.
    • Line 71d.
    • Line 71e.
    • Amount You Owe
  • 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
    • 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
    • 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
    • Court-Appointed Conservator, Guardian, or Other Fiduciary
  • 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 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
    • 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 Tax Return Assistance
    • Everyday Tax Solutions
    • IRS Videos
    • Help for People With Disabilities
    • Tax Services in Other Languages
  • Interest and Penalties
    • Interest
    • Penalties
  • Refund Information
  • What Is TeleTax?
  • Topics by Internet
    • Recorded Tax Information
  • Calling the IRS
    • Before You Call
  • 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
    • We Welcome Comments on Forms
• Instructions for  Form 1040NR - Additional Material
  • Index