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IRS.gov Website
Instructions for Form 1040-NR
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How To Report Income on Form 1040NR(p10)

rule
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Community Income(p10)

rule
If either you or your spouse (or both you and your spouse) were nonresident aliens at any time during the tax year and you had community income during the year, treat the community income according to the applicable community property laws except as follows.
See Pub. 555, Community Property, for more details.
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Kinds of Income(p10)

rule
You must divide your income for the tax year into the following three categories.
  1. Income effectively connected with a U.S. trade or business. This income is taxed at the same rates that apply to U.S. citizens and residents. Report this income on page 1 of Form 1040NR. Pub. 519 describes this income in greater detail.
  2. U.S. income not effectively connected with a U.S. trade or business. This income is taxed at 30% unless a treaty between your country and the United States has set a lower rate that applies to you. Report this income on Schedule NEC on page 4 of Form 1040NR. Pub. 519 describes this income in greater detail.Note.Use line 58 to report the 4% tax on U.S. source gross transportation income.

  3. Income exempt from U.S. tax. If the income is exempt from tax by treaty, complete item L of Schedule OI on page 5 of Form 1040NR and line 22 on page 1.
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Dispositions of U.S. Real Property Interests(p10)

rule
Gain or loss on the disposition of a U.S. real property interest (see Pub. 519 for definition) is taxed as if the gain or loss were effectively connected with the conduct of a U.S. trade or business.
Report gains and losses on the disposition of U.S. real property interests on Schedule D (Form 1040) and Form 1040NR, line 14. Also, net gains may be subject to the alternative minimum tax. See Line 43—Alternative minimum tax, later. See Real Property Gain or Loss in chapter 4 of Pub. 519 for more information.
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Income You Can Elect To Treat as Effectively Connected With a U.S. Trade or Business(p10)

rule
You can elect to treat some items of income as effectively connected with a U.S. trade or business. The election applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. This includes:
The election does not apply to dispositions of U.S. real property interests, discussed earlier.
To make the election, attach a statement to your return for the year of the election. Include the following items in your statement.
  1. That you are making the election.
  2. A complete list of all of your real property, or any interest in real property, located in the United States (including location). Give the legal identification of U.S. timber, coal, or iron ore in which you have an interest.
  3. The extent of your ownership in the real property.
  4. A description of any substantial improvements to the property.
  5. Your income from the property.
  6. The dates you owned the property.
  7. Whether the election is under section 871(d) or a tax treaty.
  8. Details of any previous elections and revocations of the real property election.
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Foreign Income Taxed by the United States(p10)

rule
You may be required to report some income from foreign sources on your U.S. return if it is effectively connected with a U.S. trade or business. For this foreign income to be treated as effectively connected with a U.S. trade or business, you must have an office or other fixed place of business in the United States to which the income can be attributed. For more information, including a list of the types of foreign source income that must be treated as effectively connected with a U.S. trade or business, see chapter 4 of Pub. 519.
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Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents (Expatriates)(p10)

rule
The expatriation tax provisions apply to certain U.S. citizens who have lost their citizenship and long-term residents who have ended their residency. You are a former U.S. long-term resident if you were a lawful permanent resident of the United States (green-card holder) in at least 8 of the last 15 tax years ending with the year your residency ends.
Different expatriation tax rules apply to individuals based on the date of expatriation. The dates are:
For more information on the expatriation tax provisions, see Expatriation Tax in chapter 4 of Pub. 519; the Instructions for Form 8854; and Notice 2009-85 (for expatriation after June 16, 2008), 2009-45 I.R.B. 598, available at www.irs.gov/irb/2009-45_IRB/ar10.html.
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Line Instructions for Form 1040NR(p10)

rule
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Name and Address (p11)

rule
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Individuals.(p11)
rule
Enter your name, street address, city or town, and country on the appropriate lines. Include an apartment number after the street address, if applicable. Check the box for Individual.
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Estates and trusts.(p11)
rule
Enter the name of the estate or trust and check the box for Estate or Trust. You must include different information for estates and trusts that are engaged in a trade or business in the United States.
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Not engaged in a trade or business.
(p11)
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Attach a statement to Form 1040NR with your name, title, address, and the names and addresses of any U.S. grantors and beneficiaries.
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Engaged in a trade or business in the United States.
(p11)
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Attach a statement to Form 1040NR with your name, title, address, and the names and addresses of all beneficiaries.
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P.O. box.(p11)
rule
Enter your box number only if your post office does not deliver mail to your home.
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Foreign address.(p11)
rule
If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line.
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Country name.
(p11)
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Do not abbreviate the country name. Enter the name in uppercase letters in English. Follow the country's practice for entering the postal code and the name of the province, county, or state.
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Address change.(p11)
rule
If you plan to move after filing your return, use Form 8822, Change of Address, to notify the IRS of your new address.
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Name change.(p11)
rule
If you changed your name because of marriage, divorce, etc., and your identifying number is a social security number, be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See Social security number (SSN), later, for how to contact the SSA.
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Death of a taxpayer.(p11)
rule
See Death of a Taxpayer under General Information, later.