skip navigation
Search Help
Navigation Help

Tax Map Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
Instructions for Form 1040NR
For use in Preparing 2014 Returns
General InstructionsItems To NoteAdditional InformationResident Alien or Nonresident AlienGreen Card TestSubstantial Presence TestWho Must FileSimplified Procedure for Claiming Certain RefundsWhen To FileWhere To FilePrivate Delivery ServicesElection To Be Taxed as a Resident AlienDual-Status TaxpayersDual-Status Tax YearWhat and Where To File for a Dual-Status YearIncome Subject to Tax for Dual-Status YearRestrictions for Dual-Status TaxpayersHow To Figure Tax for a Dual-Status YearHow To Report Income on Form 1040NRCommunity IncomeKinds of IncomeDispositions of U.S. Real Property InterestsIncome You Can Elect To Treat as Effectively Connected With a U.S. Trade or BusinessForeign Income Taxed by the United StatesSpecial Rules for Former U.S. Citizens and Former U.S. Long-Term Residents (Expatriates)Line Instructions for Form 1040NRName and AddressIdentifying NumberFiling StatusWere You Single or Married?ExemptionsRounding Off to Whole DollarsIncome Effectively Connected With U.S. Trade or BusinessAdjusted Gross IncomeTax Computation on Income Effectively Connected With a U.S. Trade or BusinessCreditsOther TaxesPaymentsRefundAmount You OweThird Party DesigneeSign HereInstructions for Schedule A, Itemized DeductionsState and Local Income TaxesGifts to U.S. CharitiesCasualty and Theft LossesJob Expenses and Certain Miscellaneous DeductionsOther Miscellaneous DeductionsTotal Itemized DeductionsInstructions for Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or BusinessCategories of Noneffectively Connected IncomeLines 1a and 1b—DividendsLines 2a Through 2c—InterestLine 6—Real Property Income and Natural Resources RoyaltiesLine 8—Social Security Benefits (and Tier 1 Railroad Retirement Benefits Treated as Social Security)Line 9—Capital GainLines 10a Through 10c—Gambling Winnings-Residents of CanadaLine 11—Gambling Winnings-Residents of Countries Other Than CanadaLine 12—OtherLines 16 Through 18—Capital Gains and Losses From Sales or Exchanges of PropertyInstructions for Schedule OI, Other InformationItem AItem BItem CItem DItem EItem FItem GItem HItem IItem JItem KItem LSign Your ReturnCourt-Appointed Conservator, Guardian, or Other FiduciaryIdentity Protection PINAssemble Your ReturnGeneral InformationHow To Avoid Common MistakesIncome Tax Withholding and Estimated Tax Payments for 2015Secure Your Tax Records From Identity TheftHow 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 Information?Death of a TaxpayerClaiming a Refund for a Deceased TaxpayerPast Due ReturnsHow To Get Tax HelpInterest and PenaltiesInterestPenaltiesRefund InformationWhat Is TeleTax?Topics by InternetRecorded Tax InformationDisclosure, Privacy Act, and Paperwork Reduction Act NoticeWe Welcome Comments on Forms2014 Tax Tables