Form 1040-NR Publications You May Find Useful

About Publication 501

Publication 501 discusses some tax rules that affect every U.S. citizen or resident who may have to file a federal income tax return. It covers who must file, who should file, what filing status to use, and the amount of the standard deduction. This publication discusses some tax rules that affect every person who may have to file a federal income tax return.

About Publication 519

Publication 519 is used to help to determine an individual's status (Nonresident Alien or Resident Alien), and gives information needed to file returns. For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help you determine your status and give you information you will need to file your U.S. tax return.

About Publication 525

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

About Publication 559

Information about Publication 559, Survivors, Executors and Administrators, including recent updates. This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent.

About Publication 901

Information about Publication 901, U.S. Tax Treaties, including recent updates. This publication will tell you whether a tax treaty between the United States 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

Information about Publication 907, Tax Highlights for Persons With Disabilities, including recent updates. This publication 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

Publication 939 explains how to determine the tax treatment of pension and annuity income under the General Rule. (Publication 575 discusses the Simplified Method.) Form 5213 is used by individuals, trusts, estates, and S corporations to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit. This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule.

About Publication 969

Information about Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans, including recent updates. This publication explains health savings accounts (HSAs), medical savings accounts (Archer MSAs and Medicare Advantage MSAs), health flexible spending arrangements (FSAs), and health reimbursement arrangements (HRAs).

About Publication 970

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. This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family.

About Publication 972

Publication 972 contains a worksheet to help taxpayers figure their child tax credit if they have three or more children; have foreign earned income; meet a specific income requirement; or claim certain adoption or mortgage tax credit. The purpose of this publication is 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

Publication 974 covers select topics related to the Premium Tax Credit (PTC), available under the ACA to qualified individuals beginning in 2014. The Publication acts as a supplement to Form 8962 and its instructions for topics that require detailed explanation and calculations, but that likely will not apply to most individuals taking credit.

About Publication 4681

Publication 4681 explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonment's. This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments.

About Publication 5292

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.