Form 1040-NR Publications You May Find Useful

 

About Publication 501, Dependents, Standard Deduction, and Filing Information

Information about Publication 501, including recent updates. Publication 501 discusses some tax rules that affect every U.S. citizen or resident, and covers who must file, who should file, what filing status to use, and the amount of the standard deduction.

About Publication 519, U.S. Tax Guide for Aliens

Information about Publication 519, U.S. Tax Guide for Aliens, including recent updates. Publication 519 is used to help to determine an individual's status (Nonresident Alien or Resident Alien), and gives information needed to file returns.

About Publication 525, Taxable and Nontaxable Income

Publication 525 discusses many kinds of income (money, property, or services) and explains whether they are taxable or nontaxable.

About Publication 559, Survivors, Executors and Administrators

Information about Publication 559, Survivors, Executors and Administrators, including recent updates. Publication 559 shows those in charge of an estate of a deceased individual how to file federal income tax returns and explains the responsibility to pay any taxes due on behalf of the decedent.

About Publication 901, U.S. Tax Treaties

Information about Publication 901, U.S. Tax Treaties, including recent updates. Publication 901 explains whether a tax treaty between the U.S. and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.

About Publication 907, Tax Highlights for Persons With Disabilities

Information about Publication 907, Tax Highlights for Persons With Disabilities, including recent updates. Publication 907 gives a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for them.

About Publication 939, General Rule for Pensions and Annuities

Information about Publication 939, General Rule for Pensions and Annuities, including recent updates and related forms. Publication 939 explains how to determine the tax treatment of pension and annuity income under the General Rule.

About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans

Information about Publication 969, Health Savings Accounts (HSA) and Other Tax-Favored Health Plans, including recent updates. Publication 969 explains HSAs, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements.

About Publication 970, Tax Benefits for Education

Publication 970 explains tax provisions for persons saving for or paying education costs for themselves or family members. It covers various types of educational assistance, tax credits, and nine other types of tax benefits.

About Publication 972, Child Tax Credit and Credit for Other Dependents

Information about Publication 972, Child Tax Credit, including recent updates and related forms. Publication 972 is used to figure the child tax credit you may claim, and to figure the amount of earned income to enter on Schedule 8812 (Form 1040-A or 1040), Child Tax Credit.

About Publication 974, Premium Tax Credit (PTC)

Information about Publication 974, Premium Tax Credit (PTC), including recent updates and related forms. Publication 974 covers select topics related to the PTC, available under the ACA to qualified individuals beginning in 2014.

About Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals)

Information about Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments, including recent updates and related forms. Publication 4681 explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments.

About Publication 5292, How to Calculate Section 965 Amounts and Elections Available to Taxpayers

A person that is required to include amounts in income under section 965 in its 2017 taxable year, whether because it is itself a United States shareholder of a deferred foreign income corporation or because it is a direct or indirect partner in a domestic partnership or a shareholder in an S corporation that is a United States shareholder of a deferred foreign income corporation, is required to report amounts under section 965 on a 2017 return.