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IRS.gov Website
Index of Instructions for Form 1040-NRTOC
A
Additional deferral for section 401(k)(11) and SIMPLE plans, Excess salary deferrals. The amount deferred...
Additional tax on IRAs and other qualified retirement plans, Line 57—Additional tax on IRAs, other qualified retirement plans, etc.
Additional tax on other qualified retirement plans, Line 57—Additional tax on IRAs, other qualified retirement plans, etc.
Address foreign:
Address, P.O. box., P.O. box.
Adoption expenses:
Employer-provided adoption benefits, Employer-provided adoption benefits, which...
Alternative minimum tax:
Disposition of U.S. real property, Disposition of U.S. real property interests.
Amount you owe:
Pay online:
Debit or credit card., Pay Online
Direct transfer from your bank account. (See Direct pay), Pay Online
Assistance, See: Tax help
Attachments to the return, Assemble Your Return
Avoid Common Mistakes, How To Avoid Common Mistakes
B
Business income or (loss):
Stocks, securities, and commodities Income as a dealer in, Line 13—Business income or (loss).
C
Capital gain or (loss):
Charitable contribution deduction, recapture if the charitable organization disposes of the donated property within 3 years of the contribution, Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution.
Charitable contribution deduction, recapture relating to the contribution of a fractional interest in tangible personal property, Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property.
Charity, other than by cash or check, Line 3–Other Than by Cash or Check
Child and dependent care expenses:
Child of divorced or separated parents, exemption for, If you checked filing status box 1 or 3 and...
Competent Authority determination requirement, Line 3.
Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
Contributions, carryover From Prior Year, Line 4–Carryover From Prior Year
Corrective distributions from a retirement plan, Corrective distributions from a retirement...
Coverdell education savings account (ESA) or a qualified tuition program (QTP), taxable distributions, Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP).
Credit for federal tax on fuels, Line 68—Credit for federal tax on fuels.
Credits against tax, Credits, Credit for taxes paid.
D
Direct deposit of refund:
Limits, Form 8888.
To IRAs, IRA.
To TreasuryDirect®, TreasuryDirect®.
To two or three different accounts, Form 8888.
To your checking or savings account, If you want us to directly deposit the amount...
Disaster relief payments, taxable part, Taxable part of disaster relief payments.
Dispositions of United States real property interests, Dispositions of U.S. Real Property Interests
Divorced or separated parents, children of, If you checked filing status box 1 or 3 and...
Domestic production activities deduction, Line 34—Domestic production activities deduction.
F
H
Health coverage tax credit, What's New
Health insurance premiums, Credit for, Two Steps To Take the Additional Child Tax Credit!
Health savings account (HSA) or an Archer MSA taxable distributions, Taxable distributions from a health savings account (HSA) or an Archer MSA.
Health savings account deduction, Line 25—Health savings account (HSA) deduction.
Household employment taxes, Line 59a—Household employment taxes.
HSA amounts deemed to be income because you did not remain an eligible individual during the testing period, Amounts deemed to be income from a health savings account (HSA) because you did not remain an eligible individual during the testing period.
I
Income tax withholding (federal) for 2016, Income Tax Withholding and Estimated Tax Payments for 2016
Individual retirement arrangements (IRAs):
Contributions to, Line 32—IRA deduction.
Distributions from (lines 16a and 16b), Lines 16a and 16b—IRA distributions.
Interest and penalties:
Itemized deductions, Line 38—Itemized deductions.
J
Job expenses and certain miscellaneous deductions:
K
Kiddie tax, Form 8615, Form 8615.
M
Medicaid waiver payments to care provider, Net operating loss (NOL) deduction.
Medical insurance premiums, Credit for, Two Steps To Take the Additional Child Tax Credit!
myRA®, IRA.
O
One-half of self-employment tax deduction, Line 27—Deductible part of self-employment tax.
Other credits, adoption credit, Adoption credit. You may be able to take...
Other credits, alternative motor vehicle, Alternative motor vehicle credit. See Form...
Other credits, general business, General business credit. This credit consists...
Other credits, holders of tax credit bonds, Credit to holders of tax credit bonds. See...
Other credits, mortgage interest, Mortgage interest credit. If a state or local...
Other credits, prior year minimum tax, Credit for prior year minimum tax. If you...
Other credits, qualified electric vehicle credit, Qualified electric vehicle credit. You cannot...
Other credits, qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle...
Other gains or (losses), Line 15—Other gains or (losses).
Other payments:
Other taxes; Archer MSA distributions additional tax, Additional tax on Archer MSA distributions...
Other taxes; distribution of trusts (tax on accumulation), Tax on accumulation distribution of trusts...
Other taxes; gain from certain installment sales with a sales price over $150,000, interest on the deferred tax, Interest on the deferred tax on gain from...
Other taxes; golden parachute payments 20% tax, Golden parachute payments. If you received...
Other taxes; Health savings account additional tax because you did not remain an eligible individual during the testing period, Additional tax on an HSA because you did...
Other taxes; Health savings account distributions (HSA) additional tax, Additional tax on health savings account...
Other taxes; insider stock compensation from an expatriated corporation excise tax, Excise tax on insider stock compensation...
Other taxes; Look-back interest under section 167(g) or 460(b), Look-back interest under section 167(g) or...
Other taxes; on compensation you received from a nonqualified deferred compensation plan described in section 457A, Additional tax on compensation you received...
Other taxes; on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A, Additional tax on income you received from...
Other taxes; recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property, Additional tax on recapture of a charitable...
Other taxes; Recapture of alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property...
Other taxes; Recapture of alternative motor vehicle credit, Alternative motor vehicle credit (see Form...
Other taxes; Recapture of credit for employer-provided childcare facilities, Credit for employer-provided childcare facilities...
Other taxes; Recapture of federal mortgage subsidy, Recapture of federal mortgage subsidy. If...
Other taxes; Recapture of Indian employment credit, Indian employment credit (see Form 8845)....
Other taxes; Recapture of investment credit, Investment credit (see Form 4255). Identify...
Other taxes; Recapture of low-income housing credit, Low-income housing credit (see Form 8611)....
Other taxes; Recapture of new markets credit, New markets credit (see Form 8874). Identify...
Other taxes; Recapture of qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle...
Other taxes; sale of certain residential lots and timeshares, interest on the tax due, Interest on the tax due on installment income...
Other taxes; Section 72(m)(5) excess benefits tax, Section 72(m)(5) excess benefits tax (see...
Other taxes; Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, Uncollected social security and Medicare...
P
Past due tax returns filing, Past Due Returns
Payments:
Amount paid with request for extension to file, Payments
Estimated tax, Payments
Tax withholding, Payments
Penalties:
Pensions and annuities:
Age (or combined ages) at annuity starting date, Lines 17a and 17b—Pensions and annuities.
Partially taxable pensions and annuities, Lines 17a and 17b—Pensions and annuities.
Pension distributions effectively connected, Lines 17a and 17b—Pensions and annuities.
Pensions and annuities fully taxable, Lines 17a and 17b—Pensions and annuities.
Simplified Method Worksheet, Lines 17a and 17b—Pensions and annuities.
Premium tax credit, Who Must File
Repayment of excess credit, Adjustments and Preferences.
Preparer, requirement to sign tax return, Sign Your Return
Protect yourself from suspicious emails or phishing schemes, Secure Your Tax Records From Identity Theft
Publications, See: Tax help
R
Records, how long to keep, How Long Should Records Be Kept?
Refund:
Refund offset, Refund
Refund deposit in a TreasuryDirect® account, TreasuryDirect®.
Refund deposited to an IRA, Roth IRA, or SEP-IRA, IRA.
Refund mailed, Line 73e.
Refunds. Simplified procedure for claiming certain refunds, Simplified Procedure for Claiming Certain Refunds
Rental real estate, royalties, partnerships, trusts, etc., Line 18—Rental real estate, royalties, partnerships, trusts, etc.
Reporting requirements—Other, Other reporting requirements.
Residential energy credits:
Nonbusiness energy property credit, Line 50—Residential energy credits.
Residential energy efficient property, Line 50—Residential energy credits.
Retirement plan deduction, self-employed, Line 28—Self-employed SEP, SIMPLE, and qualified plans.
Retirement savings contributions credit (saver's credit), Line 48—Retirement savings contributions credit (saver's credit).
S
Sales or exchanges, capital assets, Line 14—Capital gain or (loss).
Schedule A, itemized deductions, Instructions for Schedule A, Itemized Deductions
Schedule OI, other information, Instructions for Schedule OI, Other Information
Self-employed health insurance deduction, Line 29—Self-employed health insurance deduction.
Self-employed SEP, SIMPLE, and qualified plans, Line 28—Self-employed SEP, SIMPLE, and qualified plans.
Self-employment tax, Line 55—Self-employment tax.
Services performed partly in and partly out the U.S.., Services performed partly within and partly without the United States.
Signature, Sign Here
Child's return, Sign Your Return
State and local income taxes, deduction for, State and Local Income Taxes
Student loan interest deduction:
Qualified higher education expenses, Line 33—Student loan interest deduction.
Substantial presence test:
Closer connection exception for foreign students, Substantial Presence Test
Closer connection to a foreign country, Substantial Presence Test
Exempt individual, Substantial Presence Test
T
Tax:
Tax from Form 4972, Line 42—Tax.
Tax from Form 8814, Line 42—Tax.
Tax computation for individuals, Individuals.
Tax from schedule J, Schedule J (Form 1040).
Tax preparation fees, Line 8–Tax Preparation Fees
Tax table, 2015 Tax Tables
Tax table or computation worksheet, Tax Table or Tax Computation Worksheet.
Tax, qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet.
Tax-exempt interest, Line 9b—Tax-exempt interest.
Taxable refunds, credits, or offsets of state and local income taxes, Line 11—Taxable refunds, credits, or offsets of state and local income taxes.
Transportation tax, Line 58—Transportation tax.
Treaty-exempt income, Line 22—Treaty-exempt income.
Treaty-exempt income, report, Item L
Trusts, exemption deduction for, Trusts.
U
Unemployment compensation, Line 20—Unemployment compensation.
Unreimbursed employee expenses, Line 7–Unreimbursed Employee Expenses
Unreported social security and Medicare tax:
Wages from an employer who did not withhold social security and Medicare tax Form 8919, Line 56—Unreported social security and Medicare tax from Forms 4137 and 8919.
W
When to file:
Estates and trusts, When To File
Individuals, When To File
Where to file:
Estates and Trusts, Where To File
Individuals, Where To File
Withholding of tax at the source:
Write-in adjustments related to your effectively connected income:
Archer MSA deduction, Line 35.
Attorney fees and court costs for actions involving certain unlawful discrimination claims, Line 35.
Attorney fees and court costs in connection with an award from the IRS, Line 35.
Contributions by certain chaplains to section 403(b) plans, Line 35.
Contributions to section 501(c)(18)(D) pension plans, Line 35.
Qualified performing artist expenses, Line 35.
Reforestation amortization and expenses, Line 35.
Repayment of supplemental unemployment benefits under the Trade Act of 1974, Line 35.
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