Instructions for Form 1040NR

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1 2010 Instructions for Form 1040NR U.S. Nonresident Alien Income Tax Return Department of the Treasury Internal Revenue Service Section references are to the Internal $13,170. The credit is now refundable Divorced or separated parents. A Revenue Code unless otherwise noted. and is claimed on line 66. See Form custodial parent who has revoked his or her previous release of a claim to a General Instructions Alternative minimum tax (AMT) child s exemption must include a copy exemption amount increased. The of the revocation with his or her return. What s New for 2010 AMT exemption amount has increased See page 9. to $47,450 ($72,450 if a qualifying Due date of return. If you generally Domestic production activities widow(er); $36,225 if married filing must file Form 1040NR by April 15, the income. The percentage rate for 2010 separately). due date for your 2010 Form 1040NR is increases to 9%. However, the April 18, The due date is April 18, Repayment of first-time homebuyer deduction is reduced if you have instead of April 15, because of the credit. If you claimed the first-time oil-related qualified production activities Emancipation Day holiday in the District homebuyer credit for a home you income. See page 20. of Columbia even if you do not live in bought in 2008, you generally must begin repaying it on your 2010 return. Decedents who died in For the District of Columbia. See When To In addition, you generally must repay special rules that may apply to File on page 5. any credit you claimed for 2008 or 2009 decedents who died in 2010, including Limits on personal exemptions and if you sold your home in 2010 or the rules for property acquired from a overall itemized deductions ended. home stopped being your main home in decedent who died in 2010, see new For 2010, you will no longer lose part of See the instructions for line 58 on Pub your deduction for personal exemptions page 27. and itemized deductions, regardless of Expired tax benefits. The following Roth IRAs and designated Roth the amount of your adjusted gross tax benefits have expired and are not accounts. Half of any income that income (AGI). available for results from a rollover or conversion to The exclusion from income of up to Self-employment tax. You must pay a Roth IRA from another retirement $2,400 in unemployment self-employment tax on your plan in 2010 is included in income in compensation. All unemployment self-employment income if an 2011, and the other half in 2012, unless compensation you received in 2010 international social security agreement you elect to include all of it in The generally is taxable. in effect between your country of tax same rule applies to a rollover after residence and the United States September 27, 2010, to a designated Government retiree credit. provides that you are covered under Roth account in the same plan. See Alternative motor vehicle credit for the U.S. social security system. Enter Form qualified hybrid motor vehicles bought the tax on line 54. Deduct one-half of after 2009, except cars and light trucks You now can make a qualified your self-employment tax on line 27. with a gross vehicle weight rating of rollover contribution to a Roth IRA Attach Schedule SE (Form 1040). See 8,500 pounds or less. regardless of the amount of your the Instructions for Schedule SE (Form modified AGI. Extra $3,000 IRA deduction for 1040) for additional information. These employees of bankrupt companies. instructions and lines in the form were Standard mileage rates. The 2010 rate for business use of your vehicle is Credit to holders of clean renewable added to clarify how nonresident aliens reduced to 50 cents a mile. The 2010 energy bonds issued after should report and pay their rate for use of your vehicle to move is Decreased estimated tax payments self-employment tax. reduced to 16 1 /2 cents a mile. The 2010 for certain small businesses. Dividend equivalent payments. All rate for use of your vehicle to do dividend equivalent payments received Disclosure of information by paid volunteer work for certain charitable after September 13, 2010, are U.S. preparers. If you use a paid preparer organizations is still 14 cents a mile. source dividends. to file your return, the preparer is Personal casualty and theft loss limit allowed, in some cases, to disclose Self-employed health insurance reduced. Each personal casualty or certain information from your return, deduction. Effective March 30, 2010, theft loss is limited to the excess of the such as your name and address, to if you were self-employed and paid for loss over $100 (instead of the $500 certain other parties, such as the health insurance, you may be able to limit that applied for 2009). See Form preparer s professional liability include in your deduction on line 29 any insurance company or the publisher of premiums you paid to cover your child Corrosive drywall losses. If you paid a tax newsletter. For details, see who was under age 27 at the end of for repairs to your personal residence Revenue Rulings and , even if the child was not your or household appliances because of You can find Revenue Ruling dependent. For 2010, the line 29 corrosive drywall that was installed on page 309 of Internal Revenue deduction is also allowed on Schedule between 2001 and 2008, you may be Bulletin at SE (Form 1040). See the instructions able to deduct those amounts paid on _IRB/ar08.html. You can find for line 29 on page 17. line 8 of Schedule A of Form 1040NR. Revenue Ruling on page 312 of Adoption credit. The maximum See Form 4684 and its instructions for Internal Revenue Bulletin at adoption credit has increased to details. Cat. No V

2 Items to Note Service. You can download them at 3. You have proof that the letter IRS.gov. Also see Quick and Easy was received by the USCIS. Form 1040NR-EZ. You may be able Access to Tax Help and Tax Products to use Form 1040NR-EZ if your only on page 43 for other ways to get them Keep a copy of the letter and the income from U.S. sources is wages, (as well as information on receiving IRS proof that the letter was received. salaries, tips, refunds of state and local assistance in completing the forms). income taxes, and scholarship or Until you have proof your letter fellowship grants. For more details, see Resident Alien or! was received, you remain a Form 1040NR-EZ and its instructions. resident for tax purposes even if Special rules for former U.S. citizens Nonresident Alien the USCIS would not recognize the and former U.S. long-term residents. If you are not a citizen of the United validity of your green card because it is If you renounced your U.S. citizenship States, specific rules apply to determine more than ten years old or because you or terminated your long-term resident if you are a resident alien or a have been absent from the United status, you may be subject to special nonresident alien for tax purposes. States for a period of time. rules. Different rules apply based on Generally, you are considered a the date you renounced your citizenship resident alien if you meet either the For more details, including special or terminated your long-term residency green card test or the substantial rules that apply if you give up your green card after holding it in at least 8 of the prior 15 years, see Pub in the United States. See Special Rules for Former U.S. Citizens and Former presence test for (These tests are explained on this page and on page U.S. Long-Term Residents 3.) Even if you do not meet either of (Expatriates) on page 7. these tests, you may be able to choose Substantial Presence Test Social security or Medicare taxes You are considered a U.S. resident if withheld in error. If you are a foreign of See First-Year Choice in you meet the substantial presence test student on an F1, J1, M, or Q visa, and chapter 1 of Pub. 519 for details. for You meet this test if you were social security or Medicare taxes were Generally, you are considered a physically present in the United States withheld on your wages in error, you nonresident alien for the year if you are for at least: to be treated as a U.S. resident for part may want to file Form 843, Claim for not a U.S. resident under either of days during 2010, and Refund and Request for Abatement, to these tests. However, even if you are a days during the period 2010, request a refund of these taxes. For U.S. resident under one of these tests, 2009, and 2008, using the following more information, see Refund of Taxes you still may be considered a chart. Withheld in Error in chapter 8 of Pub. nonresident alien if you qualify as a 519, U.S. Tax Guide for Aliens. resident of a treaty country within the (a) (b) (c) (d) Other reporting requirements. You meaning of an income tax treaty Year Days of Multiplier Testing also may have to file other forms, between the United States and that physical days including the following: country. You can download the presence (multiply Form 8833, Treaty-Based Return complete text of most U.S. tax treaties (b) times Position Disclosure Under Section 6114 at IRS.gov. Enter tax treaties in the (c)) or 7701(b). search box at the top of the page. Form 8840, Closer Connection Technical explanations for many of Exception Statement for Aliens. those treaties are also available at that Form 8843, Statement for Exempt site. Individuals and Individuals With a For more details on resident and Medical Condition. nonresident status, the tests for Total testing days (add For more information, and to see if you residence, and the exceptions to them, column (d))... must file one of these forms, see see Pub chapter 1 of Pub Green Card Test Generally, you are treated as Additional Information You are a resident for tax purposes if present in the United States on any day you were a lawful permanent resident that you are physically present in the If you need more information, our free (immigrant) of the United States at any country at any time during the day. publications may help you. Pub. 519 time during 2010 and you took no steps However, there are exceptions to this will be the most important, but the to be treated as a resident of a foreign rule. In general, do not count the following publications also may help. country under an income tax treaty. following as days of presence in the (However, see Dual-Status Taxpayers United States for the substantial Pub. 501 Exemptions, Standard on page 5.) In most cases you are a presence test. Deduction, and Filing lawful permanent resident if the U.S. Days you commute to work in the Information Citizenship and Immigration Services United States from a residence in Pub. 525 Taxable and Nontaxable (USCIS) (or its predecessor Canada or Mexico if you regularly Income organization, INS) has issued you an commute from Canada or Mexico. Pub. 529 Miscellaneous Deductions alien registration card, also known as a Days you are in the United States for Pub. 552 Recordkeeping for Individuals green card. less than 24 hours when you are in Pub. 597 Information on the United If you surrender your green card, transit between two places outside the States Canada Income Tax your status as a resident for tax United States. Treaty Pub. 901 U.S. Tax Treaties purposes will change as of the date you Days you are in the United States as Pub. 910 IRS Guide to Free Tax surrender your green card if all of the a crew member of a foreign vessel. Services (includes a list of all following are true. Days you intend, but are unable, to publications) 1. You mail a letter stating your leave the United States because of a intent to surrender your green card. medical condition that arose while you These free publications and the 2. You send this letter by certified were in the United States. forms and schedules you will need are mail, return receipt requested (or the Days you are an exempt individual available from the Internal Revenue foreign equivalent). (defined on page 3). -2- Instructions for Form 1040NR (2010)

3 You may need to file Form You have substantially complied Write-in taxes or recapture taxes,! to exclude days of presence in with your visa requirements. including uncollected social security the United States for the and Medicare or RRTA tax on tips you substantial presence test. For more You must file a fully completed Form reported to your employer or on information on the requirements, see 8843 with the IRS to claim the closer group-term life insurance and additional Form 8843 in chapter 1 of Pub connection exception. See Form 8843 taxes on health savings accounts. See in chapter 1 of Pub Exempt individual. For these the instructions for line 59 on page 27. purposes, an exempt individual is You cannot use the closer You had net earnings from generally an individual who is a:! connection exception to remain self-employment of at least $400 and Foreign government-related a nonresident alien indefinitely. you are a resident of a country with individual; You must have in mind an estimated whom the United States has an Teacher or trainee who is temporarily departure date from the United States international social security agreement. present under a J or Q visa; in the near future. See the instructions for line 54 on page Student who is temporarily present 26. under an F, J, M, or Q visa; or Who Must File Exceptions. You do not need to Professional athlete who is File Form 1040NR if any of the file Form 1040NR if: temporarily in the United States to following four conditions applies to you. 1. Your only U.S. trade or business compete in a charitable sports event. 1. You were a nonresident alien was the performance of personal Note. Alien individuals with Q visas engaged in a trade or business in the services; and are treated as either students, teachers, United States during You must a. Your wages were less than or trainees and, as such, are exempt file even if: $3,650; and individuals for purposes of the a. You have no income from a trade b. You have no other need to file a substantial presence test if they or business conducted in the United return to claim a refund of overwithheld otherwise qualify. Q visas are issued States, taxes, to satisfy additional withholding to aliens participating in certain b. You have no U.S. source income, at source, or to claim income exempt or international cultural exchange or partly exempt by treaty; or programs. c. Your income is exempt from U.S. 2. You were a nonresident alien See Pub. 519 for more details tax under a tax treaty or any section of student, teacher, or trainee who was regarding days of presence in the the Internal Revenue Code. temporarily present in the United States United States for the substantial However, if you have no gross under an F, J, M, or Q visa, and presence test. income for 2010, do not complete the you have no income that is subject to schedules for Form 1040NR. Instead, tax under section 871 (that is, the Closer Connection to Foreign attach a list of the kinds of exclusions income items listed on page 1 of Form Country you claim and the amount of each. 1040NR, lines 8 through 21, and on Even though you otherwise would meet 2. You were a nonresident alien not page 4, Schedule NEC, lines 1 through the substantial presence test, you can engaged in a trade or business in the 12). be treated as a nonresident alien if you: United States during 2010 and: 3. You were a partner in a U.S. Were present in the United States for a. You received income from U.S. partnership that was not engaged in a fewer than 183 days during 2010, sources that is reportable on Schedule trade or business in the United States Establish that during 2010 you had a NEC, lines 1 through 12, and during 2010 and your Schedule K-1 tax home in a foreign country, and b. Not all of the U.S. tax that you (Form 1065) includes only income from Establish that during 2010 you had a owe was withheld from that income. U.S. sources that is reportable on closer connection to one foreign Schedule NEC, lines 1 through You represent a deceased country in which you had a tax home person who would have had to file than to the United States unless you Form 1040NR. If the partnership withholds had a closer connection to two foreign 4. You represent an estate or trust! taxes on this income in 2011 countries. that has to file Form 1040NR. and the tax withheld and See Pub. 519 for more information. reported on line 9 of Form 1042-S is Other situations when you must file. more or less than the tax due on the Closer connection exception for You must file a return for 2010 if you income, you will need to file Form foreign students. If you are a foreign owe any special taxes, including any of 1040NR for 2011 to pay the student in the United States, and you the following. underwithheld tax or claim a refund of have met the substantial presence test, Alternative minimum tax. the overwithheld tax. you still may be able to claim you are a Additional tax on a qualified plan, nonresident alien. You must meet both including an individual retirement Even if you do not otherwise of the following requirements. TIP arrangement (IRA), or other tax-favored have to file a return, you should 1. You establish that you do not account. But if you are filing a return file one to get a refund of any intend to reside permanently in the only because you owe this tax, you can federal income tax withheld. You also United States. The facts and file Form 5329 by itself. should file if you are engaged in a U.S. circumstances of your situation are Household employment taxes. But if trade or business and are eligible for considered to determine if you do not you are filing a return only because you any of the following credits. intend to reside permanently in the owe this tax, you can file Schedule H Additional child tax credit. United States. The facts and by itself. Credit for federal tax on fuels. circumstances include the following. Social security and Medicare tax on Adoption credit. a. Whether you have taken any tips you did not report to your employer Refundable credit for prior year steps to change your U.S. immigration or on wages you received from an minimum tax. status to lawful permanent resident. employer who did not withhold these Health coverage tax credit. b. During your stay in the United taxes. Exception for certain children under States, whether you have maintained a Recapture of first-time homebuyer age 19 or full-time students. If your closer connection with a foreign country credit. See the instructions for line 58 child was under age 19 at the end of than with the United States. on page or was a full-time student under Instructions for Form 1040NR (2010) -3-

4 age 24 at the end of 2010, had income Page 1. Enter your name, identifying United States. See Pub. 901 for more only from interest and dividends that number (defined on page 8), and all information on tax treaties. are effectively connected with a U.S. address information requested at the Page 2 lines 53 and 59. Enter on trade or business, and that income top of page 1. If your income is not line 53 the tax on income not effectively totaled less than $9,500, you may be exempt from tax by treaty, leave the connected with a U.S. trade or able to elect to report your child s rest of page 1 blank. If your income is business from page 4, Schedule NEC, income on your return. To do so, use exempt from tax by treaty, enter the line 15. Enter your total income tax Form If you make this election, exempt income on line 22 and leave liability on line 59. your child does not have to file a return. the rest of page 1 blank. For details, including the conditions for Page 4 Schedule NEC, lines 1a Line 60a. Enter the total amount of children under age 24, see Form through 12. Enter the amounts of U.S. tax withheld from Form(s) A child born on January 1, 1987, is gross income you received from considered to be age 24 at the end of dividends, interest, royalties, pensions, Line 60d. Enter the total amount of Do not use Form 8814 for such a annuities, and other income. If any U.S. tax withheld on income not child. income you received was subject to effectively connected with a U.S. trade Filing a deceased person s return. backup withholding or withholding at or business from Form(s) 1042-S. The personal representative must file source, you must include all gross the return for a deceased person who income of that type that you received. Line 68. Add lines 60a through 67. This was required to file a return for A The amount of each type of income is the total tax you have paid. personal representative can be an should be shown in the column under executor, administrator, or anyone who the appropriate U.S. tax rate, if any, Lines 69 and 70a. Enter the difference is in charge of the deceased person s that applies to that type of income in between line 59 and line 68. This is property. your particular circumstances. your total refund. Filing for an estate or trust. If you If you are entitled to a reduced rate You can have the refund deposited are filing Form 1040NR for a of, or exemption from, withholding on into more than one account. See Lines nonresident alien estate or trust, the income pursuant to a tax treaty, the 70a through 70e Amount refunded to change the form to reflect the appropriate rate of U.S. tax is the same you beginning on page 28 for more provisions of Subchapter J, Chapter 1, as the treaty rate. Use column (d) if the details. of the Internal Revenue Code. You may appropriate tax rate is other than 30%, Line 70e. You may be able to have find it helpful to refer to Form 1041 and 15%, or 10%, including 0%. your refund check mailed to an address its instructions. Example. Mary is a nonresident that is not shown on page 1. See Line If you are filing Form 1040NR alien individual. The only U.S. source 70e on page 29.! for a foreign trust, you may have income she received during the year Signature. You must sign and date to file Form 3520-A, Annual was as follows. your tax return. See Sign Your Return Information Return of Foreign Trust 4 dividend payments. on page 39. With a U.S. Owner, on or before March 12 interest payments. Documentation. You must attach 15, For more information, see the All payments were reported to Mary acceptable proof of the withholding for Instructions for Form 3520-A. on Form(s) 1042-S. On one of the which you are claiming a refund. If you dividend payments, the withholding are claiming a refund of backup Simplified Procedure for agent incorrectly withheld at a rate of withholding tax based on your status as Claiming Certain Refunds 30% (instead of 15%). There were no a nonresident alien, you must attach a You can use this procedure only if you other withholding discrepancies. Mary copy of the Form 1099 that shows the meet all of the following conditions for must report all four dividend payments. income and the amount of backup the tax year. She is not required to report any of the withholding. If you are claiming a refund You were a nonresident alien. interest payments. of U.S. tax withheld at source, you must You were not engaged in a trade or Note. Payments of gross proceeds attach a copy of the Form 1042-S that business in the United States at any from the sale of securities or regulated shows the income and the amount of time. futures contracts are generally exempt U.S. tax withheld. Attach the forms to You had no income that was from U.S. tax. If you received such the left margin of page 1. effectively connected with the conduct payments and they were subjected to Additional Information of a U.S. trade or business. backup withholding, specify the type of Your U.S. income tax liability was payment on line 12 and show the Portfolio interest. If you are claiming fully satisfied through withholding of tax amount in column (d). a refund of U.S. tax withheld from at source. portfolio interest, include a description You are filing Form 1040NR solely to Lines 13 through 15. Complete of the relevant debt obligation, including claim a refund of U.S. tax withheld at these lines as instructed on the form. the name of the issuer, CUSIP number source. Page 5 Schedule OI. You must (if any), interest rate, and the date the Example. John is a nonresident answer all questions. For item L, debt was issued. alien individual. The only U.S. source identify the country, tax treaty article(s) Withholding on distributions. If you income he received during the year was under which you are applying for a are claiming an exemption from dividend income from U.S. stocks. The refund of tax, and the amount of withholding on a distribution from a U.S. dividend income was reported to him on exempt income in the current year. Also corporation with respect to its stock Form(s) 1042-S. On one of the dividend attach Form 8833 if required. because the corporation had insufficient payments, the withholding agent Note. If you are claiming a reduced earnings and profits to support dividend incorrectly withheld at a rate of 30% rate of, or exemption from, tax based treatment, you must attach a statement (instead of 15%). John is eligible to use on a tax treaty, you generally must be a that identifies the distributing the simplified procedure. resident of the particular treaty country corporation and provides the basis for If you meet all of the conditions listed within the meaning of the treaty and the claim. earlier for the tax year, complete Form you cannot have a permanent If you are claiming an exemption 1040NR as follows. establishment or fixed base in the from withholding on a distribution from -4- Instructions for Form 1040NR (2010)

5 a mutual fund or real estate investment trust (REIT) with respect to its stock because the distribution was designated as long-term capital gain or a nondividend distribution, you must attach a statement that identifies the mutual fund or REIT and provides the basis for the claim. If you are claiming an exemption from withholding on a distribution from a U.S. corporation with respect to its stock because, in your particular circumstances, the transaction qualifies as a redemption of stock under section Where To File Individuals. Mail Form 1040NR to: Department of the Treasury Internal Revenue Service Center Austin, TX U.S.A. Estates and trusts. Mail Form 1040NR to: Department of the Treasury Internal Revenue Service Center Cincinnati, OH U.S.A. If you make this election, you! may forfeit the right to claim benefits otherwise available under a U.S. tax treaty. For more information about the benefits that otherwise might be available, see the specific treaty. Dual-Status Taxpayers Note. If you elect to be taxed as a resident alien (discussed on this page), the special instructions and restrictions discussed here do not apply. Private Delivery Services 302, you must attach a statement that Dual-Status Tax Year You can use certain private delivery describes the transaction and presents services designated by the IRS to meet A dual-status year is one in which you the facts necessary to establish that the the timely mailing as timely filing/ change status between nonresident payment was a complete redemption, a paying rule for tax returns and and resident alien. Different U.S. disproportionate redemption, or not payments. These private delivery income tax rules apply to each status. essentially equivalent to a dividend. services include only the following. Most dual-status years are the years DHL Express (DHL): DHL Same Day of arrival or departure. Before you When To File Service. arrive in the United States, you are a Federal Express (FedEx): FedEx Individuals. If you were an employee nonresident alien. After you arrive, you Priority Overnight, FedEx Standard and received wages subject to U.S. may or may not be a resident, Overnight, FedEx 2Day, FedEx income tax withholding, file Form depending on the circumstances. International Priority, and FedEx 1040NR by the 15th day of the 4th International First. If you become a U.S. resident, you month after your tax year ends. A United Parcel Service (UPS): UPS stay a resident until you leave the return for the 2010 calendar year is due Next Day Air, UPS Next Day Air Saver, United States. You may become a by April 18, (The due date is April UPS 2nd Day Air, UPS 2nd Day Air nonresident alien when you leave if you 18, instead of April 15, because of the A.M., UPS Worldwide Express Plus, meet both of the following conditions. Emancipation Day holiday in the District and UPS Worldwide Express. After leaving (or after your last day of of Columbia even if you do not live in The private delivery service can tell you lawful permanent residency if you met the District of Columbia.) If you file how to get written proof of the mailing the green card test) and for the after this date, you may have to pay date. remainder of the calendar year of your interest and penalties. See page 42. departure, you have a closer Private delivery services cannot If you did not receive wages as an connection to a foreign country than to! deliver items to P.O. boxes. You employee subject to U.S. income tax the United States. must use the U.S. Postal withholding, file Form 1040NR by the During the next calendar year you Service to mail any item to an IRS P.O. 15th day of the 6th month after your tax are not a U.S. resident under either the box address. year ends. A return for the 2010 green card test or the substantial calendar year is due by June 15, presence test. Election To Be Taxed as Estates and trusts. If you file for a See Pub. 519 for more information. nonresident alien estate or trust that a Resident Alien has an office in the United States, file You can elect to be taxed as a U.S. What and Where to File for a the return by the 15th day of the 4th resident for the whole year if all of the Dual-Status Year month after the tax year ends. If you file following apply. If you were a U.S. resident on the last for a nonresident alien estate or trust You were married. day of the tax year, file Form that does not have an office in the Your spouse was a U.S. citizen or Enter Dual-Status Return across the United States, file the return by the 15th resident alien on the last day of the tax top and attach a statement showing day of the 6th month after the tax year year. your income for the part of the year you ends. You file a joint return for the year of were a nonresident. You can use Form the election using Form 1040, 1040A, Note. If the due date for filing falls on 1040NR as the statement; enter or 1040EZ. a Saturday, Sunday, or legal holiday, Dual-Status Statement across the top. To make this election, you must attach file by the next business day. Do not sign Form 1040NR. Mail your the statement described in Pub. 519 to return and statement to: Extension of time to file. If you your return. Do not use Form 1040NR. Department of the Treasury cannot file your return by the due date, Your worldwide income for the whole Internal Revenue Service Center you should file Form 4868 to get an year must be included and will be taxed Austin, TX U.S.A. automatic 6-month extension of time to under U.S. tax laws. You must agree to file. You must file Form 4868 by the keep the records, books, and other If you were a nonresident on the last regular due date of the return. information needed to figure the tax. If day of the tax year, file Form 1040NR. you made the election in an earlier Enter Dual-Status Return across the An automatic 6-month extension year, you can file a joint return or top and attach a statement showing! of time to file does not extend separate return for If you file a your income for the part of the year you the time to pay your tax. If you separate return, use Form 1040 or were a U.S. resident. You can use do not pay your tax by the original due Form 1040A. Your worldwide income Form 1040 as the statement; enter date of your return, you will owe for the whole year must be included Dual-Status Statement across the top. interest on the unpaid tax and may owe whether you file a joint or separate Do not sign Form Mail your penalties. See Form return. return and statement to: Instructions for Form 1040NR (2010) -5-

6 Department of the Treasury cannot use the Single Tax Table of line 60 enter Tax from Form Internal Revenue Service Center column or Section A of the Tax 1040NR and the amount. Austin, TX U.S.A. Computation Worksheet. If you are filing Form 1040NR, enter Statements. Any statement you file Deduction for exemptions. As a the tax from the Tax Table, Tax with your return must show your name, dual-status taxpayer, you usually will be Computation Worksheet, Qualified address, and identifying number entitled to your own personal Dividends and Capital Gain Tax (defined on page 8). exemption. Subject to the general rules Worksheet, Schedule D Tax Former U.S. long-term residents are for qualification, you are allowed Worksheet, Schedule J (Form 1040), or required to file Form 8854, Initial and exemptions for your spouse and Form 8615 on Form 1040NR, line 42, Annual Expatriation Statement, with dependents in figuring taxable income and the tax on the noneffectively their dual-status return for the last year for the part of the year you were a connected income on line 53. of U.S. residency. To determine if you resident alien. The amount you can are a former U.S. long-term resident, claim for these exemptions is limited to Credit for taxes paid. You are see Expatriation Tax in chapter 4 of your taxable income (determined allowed a credit against your U.S. Pub without regard to exemptions) for the income tax liability for certain taxes you part of the year you were a resident paid or are considered to have paid or Income Subject to Tax for alien. You cannot use exemptions that were withheld from your income. Dual-Status Year (other than your own) to reduce taxable These include: As a dual-status taxpayer not filing a income to below zero for that period. 1. Tax withheld from wages earned in joint return, you are taxed on income Special rules apply for exemptions the United States and taxes withheld from all sources for the part of the year for the part of the year a dual-status at the source from various items of you were a resident alien. Generally, taxpayer is a nonresident alien if the income from U.S. sources other than you are taxed on income only from U.S. taxpayer is a resident of Canada, wages. This includes U.S. tax sources for the part of the year you Mexico, or South Korea; a U.S. withheld on dispositions of U.S. real were a nonresident alien. However, all national; or a student or business property interests. income effectively connected with the apprentice from India. conduct of a trade or business in the See Pub. 519 for more information. When filing Form 1040, show the United States is taxable. total tax withheld on line 61. Enter Tax credits. You cannot take the Income you received as a amounts from the attached statement earned income credit, the credit for the dual-status taxpayer from sources elderly or disabled, or any education (Form 1040NR, line 60a through 60d) outside the United States while a credit unless you elect to be taxed as a in the column to the right of line 61 resident alien is taxable even if you resident alien (see Election To Be and identify and include them in the became a nonresident alien after Taxed as a Resident Alien on page 5) amount on line 61. receiving it and before the close of the instead of a dual-status taxpayer. When filing Form 1040NR, show the tax year. Conversely, income you See chapter 6 of Pub. 519 for total tax withheld on lines 60a received from sources outside the information on other credits. through 60d. Enter the amount from United States while a nonresident alien the attached statement (Form 1040, is not taxable in most cases even if you How To Figure Tax for became a resident alien after receiving line 61) in the column to the right of Dual-Status Year it and before the close of the tax year. line 60a, and identify and include it in Income from U.S. sources is taxable When you figure your U.S. tax for a the amount on line 60a. whether you received it while a dual-status year, you are subject to 2. Estimated tax paid with Form nonresident alien or a resident alien. different rules for the part of the year 1040-ES or Form 1040-ES (NR). you were a resident and the part of the year you were a nonresident. 3. Tax paid with Form 1040-C at the All income for the period of time of departure from the United residence and all income that is States. When filing Form 1040, Standard deduction. You cannot take effectively connected with a trade or include the tax paid with Form the standard deduction even for the business in the United States for the 1040-C with the total payments on part of the year you were a resident period of nonresidence, after allowable line 72. Identify the payment in the alien. deductions, is combined and taxed at area to the left of the entry. Head of household. You cannot use the same rates that apply to U.S. the Head of household Tax Table citizens and residents. For the period of column or Section D of the Tax residence, allowable deductions include How To Report Income Computation Worksheet. all deductions on Schedule A of Form Joint return. You cannot file a joint 1040, including medical expenses, real on Form 1040NR return unless you elect to be taxed as a property taxes, and certain interest. resident alien (see Election To Be Community Income Taxed as a Resident Alien on page 5) See the Instructions for Schedule A (Form 1040). If either you or your spouse (or both instead of a dual-status taxpayer. you and your spouse) were nonresident Tax rates. If you were married and a Income that is not effectively aliens at any time during the tax year nonresident of the United States for all connected with a trade or business in and you had community income during or part of the tax year and you do not the United States for the period of the year, treat the community income make the election to be taxed as a nonresidence is subject to the flat 30% according to the applicable community resident alien as discussed on page 5, rate or lower treaty rate. No deductions property laws except as follows. you must use the Married filing are allowed against this income. Earned income of a spouse, other separately column in the Tax Table or If you were a resident alien on the than trade or business income or Section C of the Tax Computation last day of the tax year and you are partnership distributive share income. Worksheet to figure your tax on income filing Form 1040, include the tax on the The spouse whose services produced effectively connected with a U.S. trade noneffectively connected income in the the income must report it on his or her or business. If you were married, you total on Form 1040, line 60. To the left separate return. Restrictions for Dual-Status Taxpayers -6- Instructions for Form 1040NR (2010)

7 Trade or business income, other than Income You Can Elect To Special Rules for Former partnership distributive share income. Treat as Effectively U.S. Citizens and Former Treat this income as received by the spouse carrying on the trade or Connected With a U.S. Trade U.S. Long-Term Residents business and report it on that spouse s or Business (Expatriates) return. You can elect to treat some items of The expatriation tax provisions apply to Partnership distributive share income income as effectively connected with a certain U.S. citizens who have lost their (or loss). Treat this income (or loss) as U.S. trade or business. The election citizenship and long-term residents who received by the spouse who is the applies to all income from real property have ended their residency. You are a partner and report it on that spouse s located in the United States and held former U.S. long-term resident if you return. for the production of income and to all were a lawful permanent resident of the Income derived from the separate income from any interest in such United States (green-card holder) in at property of one spouse that is not property. This includes: least 8 of the last 15 tax years ending earned income, trade or business Gains from the sale or exchange of with the year your residency ends. income, or partnership distributive such property or an interest therein, Different expatriation tax rules apply share income. The spouse with the Gains on the disposal of timber, coal, to individuals based on the date of separate property must report this or iron ore with a retained economic expatriation. The dates are: income on his or her separate return. interest, Before June 4, 2004; After June 3, 2004, and before June See Pub. 555, Community Property, Rents from real estate, or 17, 2008; and for more details. Rents and royalties from mines, oil or After June 16, gas wells, or other natural resources. For more information on the Kinds of Income expatriation tax provisions, see The election does not apply to You must divide your income for the tax Expatriation Tax in chapter 4 of Pub. dispositions of U.S. real property 519; the Instructions for Form 8854; year into the following three categories. interests, discussed earlier. and Notice (for expatriation 1. Income effectively connected with after June 16, 2008), I.R.B. a U.S. trade or business. This income To make the election, attach a 598, available at is taxed at the same rates that apply to statement to your return for the year of _IRB/ar10.html. U.S. citizens and residents. Report this the election. Include the following items income on page 1 of Form 1040NR. in your statement. Pub. 519 describes this income in 1. That you are making the election. greater detail. Line Instructions for 2. U.S. income not effectively 2. A complete list of all of your real property, or any interest in real Form 1040NR connected with a U.S. trade or property, located in the United States business. This income is taxed at 30% (including location). Give the legal unless a treaty between your country identification of U.S. timber, coal, or Name and Address and the United States has set a lower iron ore in which you have an interest. rate that applies to you. Report this Individuals. Enter your name, street income on Schedule NEC on page 4 of 3. The extent of your ownership in address, city or town, and country on Form 1040NR. Pub. 519 describes this the real property. the appropriate lines. Include an income in greater detail. 4. A description of any substantial apartment number after the street improvements to the property. address, if applicable. Check the box Note. Use line 57 to report the 4% tax 5. Your income from the property. for Individual. on U.S. source gross transportation 6. The dates you owned the Estates and trusts. Enter the name income. property. of the estate or trust and check the box 3. Income exempt from U.S. tax. If for Estate or Trust. You must include the income is exempt from tax by 7. Whether the election is under different information for estates and treaty, complete item L of Schedule OI section 871(d) or a tax treaty. trusts that are engaged in a trade or on page 5 of Form 1040NR and line Details of any previous elections business in the United States. on page 1. and revocations of the real property Not engaged in a trade or election. business. Attach a statement to Form 1040NR with your name, title, address, Dispositions of U.S. Real and the names and addresses of any Property Interests Foreign Income Taxed by the U.S. grantors and beneficiaries. Gain or loss on the disposition of a U.S. United States Engaged in a trade or business in real property interest (see Pub. 519 for You may be required to report some the United States. Attach a statement definition) is taxed as if the gain or loss income from foreign sources on your to Form 1040NR with your name, title, were effectively connected with the U.S. return if it is effectively connected address, and the names and addresses conduct of a U.S. trade or business. with a U.S. trade or business. For this of all beneficiaries. foreign income to be treated as P.O. box. Enter your box number only Report gains and losses on the effectively connected with a U.S. trade if your post office does not deliver mail disposition of U.S. real property or business, you must have an office or to your home. interests on Schedule D (Form 1040) other fixed place of business in the Foreign address. Enter the and Form 1040NR, line 14. Also, net United States to which the income can information in the following order: City, gains may be subject to the alternative be attributed. For more information, province or state, and country. Follow minimum tax. See the instructions for including a list of the types of foreign the country s practice for entering the line 43 on page 22. See Pub. 519, source income that must be treated as postal code. In some countries the chapter 4, Real Property Gain or Loss, effectively connected with a U.S. trade postal code may come before the city for more information. or business, see Pub or town name. Instructions for Form 1040NR (2010) -7-

8 Country. Enter the full name of the Note. An ITIN is for tax use only. It child and who do not live with their country in uppercase letters in English. does not entitle you to social security spouse can file as single. If you meet Address change. If you plan to move benefits or change your employment or all five of the following tests and you after filing your return, use Form 8822, immigration status under U.S. law. are a married resident of Canada or Change of Address, to notify the IRS of Mexico, or you are a married U.S. If, after reading these your new address. national, check the box on line 1. If you instructions and our free meet the tests below and you are a Name change. If you changed your publications, you are not sure married resident of South Korea, check name because of marriage, divorce, how to complete the applications or the box on line 2. etc., and your identifying number is a have additional questions, see Calling the IRS on page You file a separate return from social security number, be sure to your spouse. report the change to the Social Security Employer identification number 2. You paid over half the cost of Administration (SSA) before filing your (EIN). If you are filing Form 1040NR keeping up your home for return. This prevents delays in for an estate or trust, enter the EIN of 3. You lived apart from your spouse processing your return and issuing the estate or trust. If the entity does not for the last 6 months of refunds. It also safeguards your future have an EIN, you must apply for one by Temporary absences for special social security benefits. See Social filing Form SS-4, Application for circumstances, such as for business, security number (SSN) below for how to Employer Identification Number. For medical care, school, or military contact the SSA. details on how to get an EIN, see Form service, count as time lived in the SS-4 and its instructions. Form SS-4 is home. available at IRS.gov. Click on Forms 4. Your home was the main home of Identifying Number and Publications. your child, stepchild, or foster child for An incorrect or missing identifying more than half of Temporary number can increase your tax, reduce absences by you or the child for special your refund, or delay your refund. Filing Status circumstances, such as school, The amount of your tax depends on vacation, business, or medical care, Social security number (SSN). If you your filing status. Before you decide count as time the child lived in the are an individual, in most cases you are which box to check, read the following home. If the child was born or died in required to enter your SSN. If you do explanations. 2010, you still can file as single as long not have an SSN but are eligible to get Were you single or married? as the home was that child s main one, you should apply for it. Get Form home for the part of the year he or she SS-5, Application for a Social Security Single. You can check the box on was alive in Card, online at line 1 or line 2 if any of the following 5. You can claim a dependency from your local Social Security was true on December 31, exemption for the child or the child s Administration (SSA) office, or by You were never married. other parent claims him or her as a calling the SSA at You were legally separated under a dependent under the rules for children decree of divorce or separate Fill in Form SS-5 and bring it to your of divorced or separated parents. See maintenance. But if, at the end of 2010, local SSA office in person, along with Form 8332, Release/Revocation of your divorce was not final, you are original documentation showing your Release of Claim to Exemption for considered married and cannot check age, identity, immigration status, and Child by Custodial Parent. the box on line 1 or line 2. authority to work in the United States. If You were widowed before January 1, you are an F-1 or M-1 student, you also 2010, and did not remarry before the Adopted child. An adopted child is must show your Form I-20. If you are a end of But if you have a always treated as your own child. An J-1 exchange visitor, you also must dependent child, you may be able to adopted child includes a child lawfully show your Form DS use the qualifying widow(er) filing placed with you for legal adoption. It usually takes about 2 weeks to get status. See the instructions for line 6 on an SSN once the SSA has all the page 9. Foster child. A foster child is any evidence and information it needs. You meet the tests described under child placed with you by an authorized Check that your SSN on your Forms Married persons who live apart below. placement agency or by judgment, W-2 and 1099 agrees with your social decree, or other order of any court of Married. If you were married on security card. If not, see page 40 for competent jurisdiction. December 31, 2010, consider yourself more details. married for the whole year. Line 3 or 4 Married resident. If you IRS individual taxpayer identification If your spouse died in 2010, consider checked box 3 or 4, you must enter number (ITIN). If you do not have and yourself married to that spouse for the your spouse s first and last name and are not eligible to get an SSN, you must whole year, unless you remarried identifying number in the space enter your ITIN whenever an SSN is before the end of provided. requested on your tax return. If you are For federal tax purposes, a marriage required to include another person s You cannot check box 3 or 4 if your means only a legal union between a SSN on your return and that person spouse does not have an SSN or an man and a woman as husband and does not have and cannot get an SSN, ITIN. If your spouse is not eligible to wife. enter that person s ITIN. apply for an SSN, he or she must apply U.S. national. A U.S. national is an for an ITIN. For details on how to apply for an individual who, although not a U.S. ITIN, see Form W-7, Application for IRS citizen, owes his or her allegiance to If your spouse is a nonresident Individual Taxpayer Identification the United States. U.S. nationals alien, is not being claimed as an Number, and its instructions. Get Form! include American Samoans and exemption, and does not have W-7 online at IRS.gov. Click on Northern Mariana Islanders who chose an identifying number (SSN or ITIN), Individuals, then Individual Taxpayer to become U.S. nationals instead of enter NRA in the space for Spouse s Identification Number (ITIN). U.S. citizens. identifying number. Do not leave the It takes 6 to 10 weeks to get an Married persons who live apart. space blank. If you have applied for an ITIN. Some married persons who have a SSN or ITIN, enter Applied for. -8- Instructions for Form 1040NR (2010)

9 Line 6 Qualifying widow(er) with exemptions for your children and other For details on how your dependent child. You can check the dependents on the same terms as U.S. TIP dependent can get an box on line 6 if all of the following apply. citizens. If you were a resident of South identifying number, see 1. You were a resident of Canada, Korea, you can claim an exemption for Identifying Number on page 8. Mexico, or South Korea or were a U.S. any of your children who lived with you If your dependent child was born national. in the United States at some time and died in 2010 and you do not have 2. Your spouse died in 2008 or during an identifying number for the child, 2009 and you did not remarry before You can take an exemption for each enter Died in column (2) and attach a the end of of your dependents. If you have more copy of the child s birth certificate, 3. You have a child or stepchild than four dependents, include a death certificate, or hospital records. whom you claim as a dependent. This statement showing the required The document must show the child was does not include a foster child. information. born alive. 4. This child lived in your home for all of Temporary absences by For additional information on the Adoption taxpayer identification you or the child for special! definition of a qualifying child numbers (ATINs). If you have a circumstances, such as school, and whether you can claim an dependent who was placed with you for vacation, business, or medical care, exemption for a dependent, see legal adoption and you do not know his count as time lived in the home. Exemptions for Dependents in Pub. or her SSN, you must get an ATIN for 501. the dependent from the IRS. See Form A child is considered to have lived W-7A, Application for Taxpayer with you for all of 2010 if the child was Children who did not live with you Identification Number for Pending U.S. born or died in 2010 and your home due to divorce or separation. If you Adoptions, for details. If the dependent was the child s main home for the entire checked filing status box 1 or 3 and are is not a U.S. citizen or resident alien, time he or she was alive. claiming as a dependent a child who apply for an ITIN instead, using Form 5. You paid over half the cost of did not live with you under the rules for W-7. See page 8. keeping up your home. To find out what children of divorced or separated is included in the cost of keeping up a parents, include with your return Form Line 7c, column (4). Check the home, see Pub or a substantially similar box in this column if your dependent is 6. You were a resident alien or U.S. statement signed by the custodial a qualifying child for the child tax credit citizen the year your spouse died. This parent and whose only purpose is to (defined below). If you have at least refers to your actual status, not the release a claim to an exemption for a one qualifying child, you may be able to election that some nonresident aliens child. The form or statement must take the child tax credit on line 48 and can make to be taxed as U.S. release the custodial parent s claim to the additional child tax credit on line 62. residents. the child without any conditions. For Qualifying child for child tax 7. You could have filed a joint return example, the release must not depend credit. A qualifying child for purposes with your spouse the year he or she on the noncustodial parent paying of the child tax credit is a child who died, even if you did not actually do so. support. meets the following requirements. If the divorce decree or separation The child was under age 17 at the Adopted child. An adopted child is agreement went into effect after 1984 end of 2010 and younger than you or always treated as your own child. An and before 2009, the noncustodial any age and permanently or totally adopted child includes a child lawfully parent may be able to include certain disabled. placed with you for legal adoption. pages from the decree or agreement The child is your son, daughter, instead of Form See Form 8332 stepchild, foster child, brother, sister, for details. stepbrother, stepsister, half brother, half Exemptions sister, or a descendant of any of them Exemptions for estates and trusts are You must include the required (for example, your grandchild, niece, or described in the instructions for line 40! information even if you filed it nephew). on page 22. with your return in an earlier The child is not filing a joint return for Note. Residents of India who were year (or is filing a joint return for 2010 students or business apprentices may only as a claim for refund of withheld Release of exemption revoked. A be able to claim exemptions for their income tax or estimated tax paid). custodial parent who has revoked his or spouse and dependents. The child is a U.S. citizen, a U.S. her previous release of a claim to national, or a U.S. resident alien. See Pub. 519 for more details. exemption for a child must include a The child did not provide over half of copy of the revocation with his or her Line 7b Spouse. If you checked his or her own support for return. For details, see Form filing status box 3 or 4, you can take an The child lived with you for more than exemption for your spouse only if your Other dependent children. half of Temporary absences by spouse had no gross income for U.S. Include the total number of children you or the child for special tax purposes and cannot be claimed as who did not live with you for reasons circumstances, such as school, a dependent on another U.S. other than divorce or separation on the vacation, business, or medical care, taxpayer s return. (You can do this line labeled Dependents on 7c not count as time the child lived with you. A even if your spouse died in 2010.) If entered above. child is considered to have lived with you checked filing status box 4, do not Line 7c, column (2). You must you for all of 2010 if the child was born check line 7b if your spouse did not live enter each dependent s identifying or died in 2010 and your home was the with you in the United States at any number (SSN, ITIN, or adoption child s home for the entire time he or time during taxpayer identification number (ATIN)). she was alive. Line 7c Dependents. Only U.S. Otherwise, at the time we process your You can and do claim an exemption nationals and residents of Canada, return we may disallow the exemption for the child. Mexico, and South Korea can claim claimed for the dependent and reduce In addition, if a parent can claim the exemptions for their dependents. If you or disallow any other tax benefits (such child as a qualifying child, but no parent were a U.S. national or a resident of as the child tax credit) based on the does so claim the child, you cannot Canada or Mexico, you can claim dependent. claim the child as a qualifying child Instructions for Form 1040NR (2010) -9-

10 unless your AGI is higher than the compensation between U.S. and can prove that you received less. highest AGI of any parent of the child. non-u.s. sources. Allocated tips should be shown in box 8 An adopted child is always treated Compensation (other than certain of your Form(s) W-2. They are not as your own child. An adopted child fringe benefits) generally is sourced on included as income in box 1. See Pub. includes a child lawfully placed with you a time basis. To figure your U.S. source 531, Reporting Tip Income, for more for legal adoption. income, divide the number of days you details. performed labor or personal services You may owe social security within the United States by the total Rounding Off to Whole and Medicare tax on unreported number of days you performed labor or! or allocated tips. See the personal services within and without the Dollars instructions for line 55 on page 26. United States. Multiply the result by You can round off cents to whole your total compensation (other than dollars on your return and schedules. If certain fringe benefits). Dependent care benefits, which you do round to whole dollars, you should be shown in box 10 of your must round all amounts. To round, drop Fringe benefits. Certain fringe Form(s) W-2. But first complete Form amounts under 50 cents and increase benefits (such as housing and 2441 to see if you can exclude part or amounts from 50 to 99 cents to the next educational expenses) are sourced on all of the benefits. dollar. For example, $1.39 becomes $1 a geographic basis. The source of the Employer-provided adoption benefits, and $2.50 becomes $3. fringe benefit compensation generally is which should be shown in box 12 of your principal place of work. The If you have to add two or more your Form(s) W-2 with code T. But see amount of the fringe benefit amounts to figure the amount to enter the Instructions for Form 8839 to find compensation must be reasonable and on a line, include cents when adding out if you can exclude part or all of the you must keep records that are the amounts and round off only the benefits. You also may be able to adequate to support the fringe benefit total. exclude amounts if you adopted a child compensation. with special needs and the adoption You may be able to use an became final in Income Effectively TIP alternative method to determine Excess salary deferrals. The amount the source of your deferred should be shown in box 12 of Connected With U.S. compensation and/or fringe benefits if your Form W-2, and the Retirement the alternative method more properly plan box in box 13 should be checked. Trade or Business determines the source of the If the total amount you deferred for Pub. 519 explains how income is compensation under all plans was more than classified and what income you should $16,500 (excluding catch-up report here. The instructions for this For 2010, if your total compensation contributions as explained below), section assume you have decided that (including fringe benefits) is $250,000 include the excess on line 8. This limit the income involved is effectively or more and you allocate your compensation using an alternative is (a) $11,500 if you only have SIMPLE connected with a U.S. trade or method, check the Yes boxes in item plans, or (b) $19,500 for section 403(b) business in which you were engaged. K of Schedule OI on page 5. Also plans if you qualify for the 15-year rule But your decision may not be easy. attach to Form 1040NR a statement in Pub Although designated Roth Interest, for example, may be effectively that contains the following information. contributions are subject to this limit, do connected with a U.S. trade or not include the excess attributable to business, it may not be, or it may be 1. The specific compensation or the such contributions on line 8. They tax-exempt. The tax status of income specific fringe benefit for which an already are included as income in box 1 also depends on its source. Under alternative method is used. of your Form W-2. some circumstances, items of income 2. For each such item, the from foreign sources are treated as alternative method used to allocate the A higher limit may apply to effectively connected with a U.S. trade source of the compensation. participants in section 457(b) deferred or business. Other items are reportable 3. For each such item, a compensation plans for the 3 years as effectively connected or not computation showing how the before retirement age. Contact your effectively connected with a U.S. trade alternative allocation was computed. plan administrator for more information. or business, depending on how you 4. A comparison of the dollar If you were age 50 or older at the elect to treat them. amount of the compensation sourced end of 2010, your employer may have Line 8 Wages, salaries, tips, etc. within and without the United States allowed an additional deferral (catch-up Enter the total of your effectively under both the alternative method and contributions) of up to $5,500 ($2,500 connected wages, salaries, tips, etc. the time or geographical method for for section 401(k)(11) and SIMPLE Only U.S. source income is included on determining the source. plans). This additional deferral amount line 8 as effectively connected wages. is not subject to the overall limit on You must keep documentation showing For most people, the amount to enter elective deferrals. why the alternative method more on this line should be shown in box 1 of properly determines the source of the their Form(s) W-2. You cannot deduct the amount compensation.! deferred. It is not included as Do not include on line 8 Also include on line 8. income in box 1 of your Form! amounts exempted under a tax Wages received as a household W-2. treaty. Instead, include these employee for which you did not receive Disability pensions shown on Form amounts on line 22 and complete item a Form W-2 because your employer 1042-S or Form 1099-R if you have not L of Schedule OI on page 5 of Form paid you less than $1,700 in reached the minimum retirement age 1040NR. Also, enter HSH and the amount not set by your employer. Disability Services performed partly within reported on a Form W-2 on the dotted pensions received after you reach and partly without the United States. line next to line 8. minimum retirement age and other If you performed services as an Tip income you did not report to your payments shown on Form 1042-S or employee both inside and outside the employer. Also include allocated tips Form 1099-R (other than payments United States, you must allocate your shown on your Form(s) W-2 unless you from an IRA*) are reported on lines 17a -10- Instructions for Form 1040NR (2010)

11 and 17b. Payments from an IRA are from a mutual fund or other regulated date. The ex-dividend date is the first reported on lines 16a and 16b. investment company. Do not include date following the declaration of a Corrective distributions from a interest earned on your IRA, health dividend on which the purchaser of a retirement plan shown on Form 1042-S savings account, Archer or Medicare stock is not entitled to receive the next or Form 1099-R of excess salary Advantage MSA, or Coverdell dividend payment. When counting the deferrals and excess contributions (plus education savings account. Also, do not number of days you held the stock, earnings). But do not include include interest from a U.S. bank, include the day you disposed of the distributions from an IRA* on line 8. savings and loan association, credit stock but not the day you acquired it. Instead, report distributions from an IRA union, or similar institution (or from See the examples on this page and on lines 16a and 16b. certain deposits with U.S. insurance page 12. Also, when counting the Wages from Form 8919, line 6. companies) that is exempt from tax number of days you held the stock, you *This includes a Roth, SEP, or under a tax treaty or under section cannot count certain days during which SIMPLE IRA. 871(i) because the interest is not your risk of loss was diminished. See effectively connected with a U.S. trade Pub. 550 for more details, Missing or incorrect Form W-2. or business. Your employer is required to provide or Dividends attributable to periods send Form W-2 to you no later than Line 10a Ordinary dividends. Each totaling more than 366 days that you January 31, If you do not receive payer should send you a Form received on any share of preferred it by early February, ask your employer 1099-DIV. Enter your total ordinary stock held for less than 91 days during for it. Even if you do not get a Form dividends from assets effectively the 181-day period that began 90 days W-2, you still must report your earnings connected with a U.S. trade or before the ex-dividend date. When on line 8. If you lose your Form W-2 or business on line 10a. This amount counting the number of days you held it is incorrect, ask your employer for a should be shown in box 1a of Form(s) the stock, you cannot count certain new one DIV. days during which your risk of loss was Capital gain distributions. If you diminished. See Pub. 550 for more Line 9a Taxable interest. Report received any capital gain distributions, details. Preferred dividends attributable on line 9a all of your taxable interest see the instructions for line 14 on page to periods totaling less than 367 days income from assets effectively 12. are subject to the 61-day holding period connected with a U.S. trade or Nondividend distributions. Some rule above. business. distributions are a return of your cost Dividends on any share of stock to If you received interest not (or other basis). They will not be taxed the extent that you are under an effectively connected with a U.S. trade until you recover your cost (or other obligation (including a short sale) to or business, report it on Schedule NEC, basis). You must reduce your cost (or make related payments with respect to page 4, unless it is tax exempt under a other basis) by these distributions. After positions in substantially similar or treaty and the withholding agent did not you get back all of your cost (or other related property, and withhold tax on the payment. If the basis), you must report these Payments in lieu of dividends, but interest is tax exempt under a treaty, distributions as capital gains on only if you know or have reason to include the tax exempt amount on line Schedule D (Form 1040). know that the payments are not 22 and complete item L of Schedule OI See Pub. 550 for more details. qualified dividends. on page 5. If the interest is tax exempt under a Dividends on insurance policies Example 1. You bought 5,000 treaty but the withholding agent TIP are a partial return of the shares of XYZ Corp. common stock on withheld tax, report the interest on premiums you paid. Do not July 8, XYZ Corp. paid a cash Schedule NEC, line 2. Use column d report them as dividends. Include them dividend of 10 cents per share. The and show 0% for the appropriate rate of in income on line 21 only if they exceed ex-dividend date was July 16, tax. the total of all net premiums you paid Your Form 1099-DIV from XYZ Corp. for the contract. shows $500 in box 1a (ordinary See Pub. 901 for a quick reference Line 10b Qualified dividends. dividends) and in box 1b (qualified guide to the provisions of U.S. tax Enter your total qualified dividends on dividends). However, you sold the treaties. line 10b. Qualified dividends also are 5,000 shares on August 11, You Interest from a U.S. bank, savings included in the ordinary dividend total held your shares of XYZ Corp. for only and loan association, credit union, or required to be shown on line 10a. 34 days of the 121-day period (from similar institution, and from certain Qualified dividends are eligible for a July 9, 2010, through August 11, 2010). deposits with U.S. insurance lower tax rate than other ordinary The 121-day period began on May 17, companies, is tax exempt to a income. Generally, these dividends are 2010 (60 days before the ex-dividend nonresident alien if it is not effectively shown in box 1b of your Form(s) date), and ended on September 14, connected with a U.S. trade or 1099-DIV You have no qualified dividends business. from XYZ Corp. because you held the See Pub. 550 for the definition of Interest credited in 2010 on deposits XYZ stock for less than 61 days. qualified dividends if you received that you could not withdraw because of dividends not reported on Form Example 2. Assume the same facts the bankruptcy or insolvency of the 1099-DIV. as in Example 1 except that you bought financial institution may not have to be Exception. Some dividends may the stock on July 15, 2010 (the day included in your 2010 income. be reported as qualified dividends in before the ex-dividend date), and you See Pub. 550 for more details. box 1b of Form 1099-DIV but are not sold the stock on September 16, Line 9b Tax-exempt interest. qualified dividends. These dividends You held the stock for 63 days (from Certain types of interest income from include: July 16, 2010, through September 16, investments in state and municipal Dividends you received as a 2010). The $500 of qualified dividends bonds and similar instruments are not nominee. See chapter 1 in Pub. 550, shown in box 1b of Form 1099-DIV are taxed by the United States. If you Dividends you received on any share all qualified dividends because you held received such tax-exempt interest of stock that you held for less than 61 the stock for 61 days of the 121-day income, report the amount on line 9b. days during the 121-day period that period (from July 16, 2010, through Include any exempt-interest dividends began 60 days before the ex-dividend September 14, 2010). Instructions for Form 1040NR (2010) -11-

12 Example 3. You bought 10,000 If the grant was reported on Form(s) the tax treaty, all of your scholarship shares of ABC Mutual Fund common 1042-S, you generally must include the income is exempt from tax because stock on July 8, ABC Mutual amount shown in box 2 of Form(s) ABC University is a nonprofit Fund paid a cash dividend of 10 cents 1042-S on line 12. However, if any or educational organization. a share. The ex-dividend date was July all of that amount is exempt by treaty, Note. Many tax treaties do not permit 16, The ABC Mutual Fund do not include the treaty-exempt an exemption from tax on scholarship advises you that the portion of the amount on line 12. Instead, include the or fellowship grant income unless the dividend eligible to be treated as treaty-exempt amount on line 22 and income is from sources outside the qualified dividends equals 2 cents per complete item L of Schedule OI on United States. If you are a resident of a share. Your Form 1099-DIV from ABC page 5 of Form 1040NR. treaty country, you must know the Mutual Fund shows total ordinary Attach any Form(s) 1042-S you terms of the tax treaty between the dividends of $1,000 and qualified received from the college or institution. United States and the treaty country to dividends of $200. However, you sold If you did not receive a Form 1042-S, claim treaty benefits on Form 1040NR. the 10,000 shares on August 11, attach a statement from the college or See the instructions for item L, You have no qualified dividends from institution (on their letterhead) showing Schedule OI, beginning on page 37 for ABC Mutual Fund because you held the details of the grant. details. the ABC Mutual Fund stock for less than 61 days. For more information about When completing Form 1040NR: scholarships and fellowships in general, Enter $0 on line 12. The $9,000 Be sure you use the Qualified see Pub reported to you in box 2 of Form TIP Dividends and Capital Gain Tax Example 1. You are a citizen of a 1042-S is reported on line 22 (not line Worksheet or the Schedule D country that does not have an income 12). Tax Worksheet, whichever applies, to tax treaty in force with the United Enter $9,000 on line 22. figure your tax. See the instructions for States. You are a candidate for a Enter $0 on line 31. Because none of line 42 on page 22 for details. degree at ABC University (located in the $9,000 reported to you in box 2 of Line 11 Taxable refunds, credits, the United States). You are receiving a Form 1042-S is included in your or offsets of state and local income full scholarship from ABC University. income, you cannot exclude it on taxes. If you received a refund, credit, The total amounts you received from line 31. or offset of state or local income taxes ABC University during 2010 are as Include on line 60d any withholding in 2010, you may receive a Form follows: shown in box 9 of Form 1042-S G. If you chose to apply part or all Provide all the required information in of the refund to your 2010 estimated Tuition and fees $25,000 item L, Schedule OI, on page 5 of Form state or local income tax, the amount Books, supplies, 1040NR. applied is treated as received in and equipment 1,000 Line 13 Business income or (loss). Room and If you operated a business or practiced None of your refund is taxable if, board 9,000 your profession as a sole proprietor, TIP in the year you paid the tax, you $35,000 report your effectively connected did not itemize deductions on income and expenses on Schedule C Schedule A. If you were a student or The Form 1042-S you received from or Schedule C-EZ (Form 1040). business apprentice from India in 2009 ABC University for 2010 shows $9,000 and you claimed the standard in box 2 and $1,260 (14% of $9,000) in Include any income you received as deduction on your 2009 tax return, box 9. a dealer in stocks, securities, and none of your refund is taxable. See commodities through your U.S. office. If Note. Box 2 shows only $9,000 Students and business apprentices you dealt in these items through an because withholding agents (such as from India in chapter 5 of Pub If independent agent, such as a U.S. ABC University) are not required to none of your refund is taxable, leave broker, custodian, or commissioned report section 117 amounts (tuition, line 11 blank. agent, your income may not be fees, books, supplies, and equipment) considered effectively connected with a For details on how to figure the on Form 1042-S. U.S. business. amount you must report as income, see When completing Form 1040NR: Recoveries in Pub Note. For more information on tax Enter on line 12 the $9,000 shown in provisions that apply to a small Line 12 Scholarship and fellowship box 2 of Form 1042-S. business, see Pub. 334, Tax Guide for grants. If you received a scholarship Enter $0 on line 31. Because Small Business (For Individuals Who or fellowship, part or all of it may be section 117 amounts (tuition, fees, Use Schedule C or C-EZ). taxable. books, supplies, and equipment) were not included in box 2 of your Form Line 14 Capital gain or (loss). If If you were a degree candidate, the 1042-S (and are not included on line 12 you had effectively connected capital amounts you used for expenses other of Form 1040NR), you cannot exclude gains or losses, including any than tuition and course-related any of the section 117 amounts on line effectively connected capital gain expenses (fees, books, supplies, and 31. distributions or a capital loss carryover equipment) are generally taxable. For Include on line 60d the $1,260 shown from 2009, you must complete and example, amounts used for room, in box 9 of Form 1042-S. attach Schedule D (Form 1040). But board, and travel are generally taxable. Example 2. The facts are the same see the Exception on page 13. Enter If you were not a degree candidate, as in Example 1 except that you are a the effectively connected gain or (loss) the full amount of the scholarship or citizen of a country that has an income from Schedule D (Form 1040) on line fellowship is generally taxable. Also, tax treaty in force with the United 14. amounts received in the form of a States that includes a provision that Gains and losses from disposing of scholarship or fellowship that are exempts scholarship income and you U.S. real property interests are reported payment for teaching, research, or were a resident of that country on Schedule D (Form 1040) and other services are generally taxable as immediately before leaving for the included on line 14 of Form 1040NR. wages even if the services were United States to attend ABC University. See Dispositions of U.S. Real Property required to get the grant. Also, assume that, under the terms of Interests on page Instructions for Form 1040NR (2010)

13 Exception. You do not have to file the part not rolled over on line 16b otherwise be included in your income. If Schedule D (Form 1040) if both of the unless Exception 2 applies to the part your IRA includes nondeductible following apply. not rolled over. Generally, a qualified contributions, the distribution is first The only amounts you have to report rollover must be made within 60 days considered to be paid out of otherwise on Schedule D (Form 1040) are after the day you received the taxable income. See Pub. 590 for effectively connected capital gain distribution. For more details on details. distributions from box 2a of Form(s) rollovers, see Pub. 590, Individual 1099-DIV or substitute statements. Retirement Arrangements (IRAs). You cannot claim a charitable None of the Form(s) 1099-DIV or! contribution deduction for any If you rolled over the distribution into substitute statements have an amount QCD not included in your a qualified plan other than an IRA or in box 2b (unrecaptured section 1250 income. you made the rollover in 2011, include gain), box 2c (section 1202 gain), or a statement explaining what you did. If a QCD is made in January box 2d (collectibles (28%) gain). TIP Exception 2. If any of the following 2011, you can elect to treat it as If both of the above apply, enter your apply, enter the total distribution on line made in See Pub total effectively connected capital gain 16a and see Form 8606 and its Exception 4. If the distribution is a distributions (from box 2a of Form(s) instructions to figure the amount to qualified health savings account (HSA) 1099-DIV) on line 14 and check the box enter on line 16b. funding distribution (HFD), enter the on that line. If you received capital gain 1. You received a distribution from total distribution on line 16a. If the total distributions as a nominee (that is, they an IRA (other than a Roth IRA) and you amount distributed is an HFD and you were paid to you but actually belong to made nondeductible contributions to elect to exclude it from income, enter someone else), report on line 14 only any of your traditional or SEP IRAs for -0- on line 16b. If only part of the the amount that belongs to you. Include 2010 or an earlier year. If you made distribution is an HFD and you elect to a statement showing the full amount nondeductible contributions to these exclude that part from income, enter you received and the amount you IRAs for 2010, also see Pub the part that is not an HFD on line 16b received as a nominee. 2. You received a distribution from a unless Exception 2 applies to that part. See chapter 1 of Pub. 550 for filing Roth IRA. But if either (a) or (b) below Enter HFD next to line 16b. requirements for Forms 1099-DIV and applies, enter -0- on line 16b; you do An HFD is a distribution made not have to see Form 8606 or its directly by the trustee of your IRA If you do not have to file instructions. (other than an ongoing SEP or SIMPLE TIP Schedule D (Form 1040), use a. Distribution code T is shown in IRA) to your HSA. If eligible, you the Qualified Dividends and box 7 of Form 1099-R and you made a generally can elect to exclude an HFD Capital Gain Tax Worksheet on page contribution (including a conversion) to from your income once in your lifetime. 21 to figure your tax. a Roth IRA for 2005 or an earlier year. You cannot exclude more than the limit b. Distribution code Q is shown in on HSA contributions or more than the Line 15 Other gains or (losses). If box 7 of Form 1099-R. amount that otherwise would be you sold or exchanged assets used in a 3. You converted part or all of a included in your income. If your IRA U.S. trade or business, see the traditional, SEP, or SIMPLE IRA to a includes nondeductible contributions, Instructions for Form Roth IRA in the HFD is first considered to be paid Lines 16a and 16b IRA 4. You had a 2009 or 2010 IRA out of otherwise taxable income. distributions. You should receive a contribution returned to you, with the See Pub. 969 for more details. Form 1099-R showing the total amount related earnings or less any loss, by the of any distribution from your individual due date (including extensions) of your The amount of an HFD reduces retirement arrangement (IRA) before tax return for that year.! the amount you can contribute income tax or other deductions were 5. You made excess contributions to your HSA for the year. If you withheld. This amount should be shown to your IRA for an earlier year and had fail to maintain eligibility for an HSA for in box 1 of Form 1099-R. Unless them returned to you in the 12 months following the month of otherwise noted in the line 16a and 16b 6. You recharacterized part or all of the HFD, you may have to report the instructions, an IRA includes a a contribution to a Roth IRA as a HFD as income and pay an additional traditional IRA, Roth IRA, simplified traditional IRA contribution, or vice tax. See Form 8889, Part III. employee pension (SEP) IRA, and a versa. See Pub. 590 for details. savings incentive match plan for employees (SIMPLE) IRA. Except as More than one exception applies. Exception 3. If the distribution is a provided in the following exceptions, If more than one exception applies, qualified charitable distribution (QCD), leave line 16a blank and enter the total include a statement showing the enter the total distribution on line 16a. If distribution (from Form 1099-R, box 1) amount of each exception, instead of the total amount distributed is a QCD, on line 16b. making an entry next to line 16b. For enter -0- on line 16b. If only part of the example: Line 16b $1,000 Rollover Exception 1. Enter the total distribution is a QCD, enter the part that and $500 HFD. distribution on line 16a if you rolled over is not a QCD on line 16b unless part or all of the distribution from one: Exception 2 applies to that part. Enter More than one distribution. If you IRA to another IRA of the same type QCD next to line 16b. received more than one distribution, (for example, from one traditional IRA figure the taxable amount of each A QCD is a distribution made directly to another traditional IRA), distribution and enter the total of the by the trustee of your IRA (other than SEP or SIMPLE IRA to a traditional taxable amounts on line 16b. Enter the an ongoing SEP or SIMPLE IRA) to an IRA, or total amount of those distributions on organization eligible to receive IRA to a qualified plan other than an line 16a. tax-deductible contributions (with IRA. certain exceptions). You must have You may have to pay an Also, enter Rollover next to line been at least age 70 1 /2 when the! additional tax if: (a) you received 16b. If the total distribution was rolled distribution was made. Your total QCDs an early distribution from your over in a qualified rollover, enter -0- on for the year cannot be more than IRA and the total was not rolled over, or line 16b. If the total distribution was not $100,000. The amount of the QCD is (b) you were born before July 1, 1939, rolled over in a qualified rollover, enter limited to the amount that would and received less than the minimum Instructions for Form 1040NR (2010) -13-

14 required distribution from your were withheld. This amount should be distribution that is not effectively traditional, SEP, and SIMPLE IRAs. shown in box 1 of Form 1099-R or in connected income is subject to 30% See the instructions for line 56 on page box 2 of Form 1042-S. Pension and withholding (unless reduced or 26 for details. annuity payments include distributions eliminated by treaty). Report this Lines 17a and 17b Pensions and from 401(k), 403(b), and governmental income on Schedule NEC, line 7. annuities. Use line 17a to report 457(b) plans. For details on rollovers Do not include the following certain pension distributions. Use line and lump-sum distributions, see page payments on lines 17a and 17b. 17b to report the taxable portion of 15. Instead, report them on line 8. those pension distributions. Report the part of any distribution Disability pensions received before You should receive a Form 1042-S that is effectively connected with the you reach the minimum retirement age or 1099-R showing the total amount of conduct of a trade or business in the set by your employer. your pension and annuity payments United States on lines 17a and 17b. In Corrective distributions (including any before income tax or other deductions general, the gross amount of any earnings) of excess salary deferrals or Simplified Method Worksheet Lines 17a and 17b Keep for Your Records Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below. Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040NR, line 17b. Enter the total pension or annuity payments received in 2010 on Form 1040NR, line 17a. 1. Enter the total pension or annuity payments received in Also, enter this amount on Form 1040NR, line 17a Enter your cost in the plan at the annuity starting date Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year s worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below Divide line 2 by the number on line Multiply line 4 by the number of months for which this year s payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line Enter the amount, if any, recovered tax free in years after If you completed this worksheet last year, enter the amount from line 10 of last year s worksheet Subtract line 6 from line Enter the smaller of line 5 or line Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040NR, line 17b. If your Form 1042-S or Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1042-S or Form 1099-R Was your annuity starting date before 1987? Yes. No. STOP Leave line 10 blank. Add lines 6 and 8. This is the amount you have recovered tax free through You will need this number when you fill out this worksheet next year IF the age at annuity starting date (see page 15) was Table 1 for Line 3 Above AND your annuity starting date was before November 19, 1996, after November 18, 1996, enter on line 3... enter on line or under or older Table 2 for Line 3 Above IF the combined ages at annuity starting date (see page 15) were... THEN enter on line or under or older Instructions for Form 1040NR (2010)

15 excess contributions to retirement Partially taxable pensions and of Form 1099-R for the first year you plans. The plan must advise you of the annuities. Enter the total pension or received payments from the plan. You year(s) the distributions are includible in annuity payments on line 17a. If your must figure your net investment if you income. Form 1042-S or Form 1099-R does not received Form 1042-S. show the taxable amount, you must use If you received a Form 1042-S the General Rule explained in Pub. 939 Rollovers. Generally, a qualified TIP or 1099-R that shows federal to figure the taxable part to enter on rollover is a tax-free distribution of cash income tax withheld, attach it to line 17b. But if your annuity starting or other assets from one retirement Form 1040NR. date (defined below) was after July 1, plan that is contributed to another plan Effectively connected pension 1986, see Simplified method below to within 60 days of receiving the distributions. If you performed find out if you must use that method to distribution. However, a qualified services in the United States while you figure the taxable part. rollover to a Roth IRA or a designated were a nonresident alien, your income Roth account generally is not a tax-free You can ask the IRS to figure the generally is effectively connected with a distribution. Use lines 17a and 17b to taxable part for you for a $1,000 fee. U.S. trade or business. (See section report a qualified rollover, including a For details, see Pub for details and exceptions.) If you direct rollover, from one qualified worked in the United States after If your Form 1099-R shows a taxable employer s plan to another or to an IRA December 31, 1986, the part of each amount, you can report that amount on or SEP. pension distribution that is attributable line 17b. But you may be able to report Enter on line 17a the distribution to the services you performed after a lower taxable amount by using the from box 1 of Form 1099-R or box 2 of 1986 is income that is effectively General Rule or the Simplified Method. Form 1042-S. From this amount, connected with a U.S. trade or If you received Form 1042-S, you must subtract any contributions (usually business. figure the taxable part by using the shown in box 5 of Form 1099-R or Example. You worked in the United General Rule or the Simplified Method. figured by you if you received Form States from January 1, 1980, through Simplified method. You must use 1042-S) that were taxable to you when December 31, 1989 (10 years). You the Simplified Method if (a) your annuity made. From that result, subtract the now receive monthly pension payments starting date (defined below) was after amount of the qualified rollover. Enter from your former U.S. employer s July 1, 1986, and you used this method the remaining amount on line 17b. If the pension plan. 70% of each payment is last year to figure the taxable part, or remaining amount is zero and you have attributable to services you performed (b) your annuity starting date was after no other distribution to report on line during 1980 through 1986 (7 years) and November 18, 1996, and both of the 17b, enter zero on line 17b. Also, enter 30% of each payment is attributable to following apply. Rollover next to line 17b. services you performed during 1987 The payments are from a qualified through 1989 (3 years). Include 30% of employee plan, a qualified employee See Pub. 575 for more details on each pension payment in the total annuity, or a tax-sheltered annuity. rollovers, including special rules that amount that you report on line 17a. On your annuity starting date, either apply to rollovers from designated Roth Include 70% of each payment in the you were under age 75 or the number accounts, partial rollovers of property, total amount that you report in the of years of guaranteed payments was and distributions under qualified appropriate column on Schedule NEC, fewer than five. See Pub. 575 for the domestic relations orders. line 7. definition of guaranteed payments. Rollovers to a Roth IRA or a If you must use the Simplified Method, In most cases, the effectively designated Roth account ( other complete the worksheet on page 14 to connected pension distribution will be than from a designated Roth figure the taxable part of your pension fully taxable in the United States, so account). Enter on line 17a the or annuity. you must enter it on line 17b. However, distribution from box 1 of Form 1099-R in some situations, you can report a See Pub. 575 for more details on or box 2 of Form 1042-S. See Form lower amount on line 17b. The most the Simplified Method and its instructions to figure the common situations are where: Annuity starting date. Your amount to enter on line 17b. All or a portion of your pension annuity starting date is the later of the Lump-sum distributions. If you payment is exempt from U.S. tax, first day of the first period for which you received a lump-sum distribution from a A portion of your pension payment is received a payment or the date the profit-sharing or retirement plan, your attributable to after-tax contributions to plan s obligations became fixed. Form 1099-R should have the Total the pension plan, or Age (or combined ages) at annuity distribution box in box 2b checked. The payment is rolled over to another starting date. If you are the retiree, You need to figure this on your own if retirement plan. use your age on the annuity starting you received Form 1042-S. You may See chapter 3 of Pub. 519; Pub. date. If you are the survivor of a retiree, owe an additional tax if you received an 575, Pension and Annuity Income; or use the retiree s age on his or her early distribution from a qualified Pub. 939, General Rule for Pensions annuity starting date. But if your annuity retirement plan and the total amount and Annuities, for more information. starting date was after 1997 and the was not rolled over in a qualified Fully taxable pensions and payments are for your life and that of rollover. For details, see the instructions annuities. Your payments are fully your beneficiary, use your combined for line 56 on page 26. taxable if (a) you did not contribute to ages on the annuity starting date. Enter the total distribution on line the cost (defined on this page) of your If you are the beneficiary of an 17a and the taxable part on line 17b. pension or annuity, or (b) you got your employee who died, see Pub If For details, see Pub entire cost back tax free before If there is more than one beneficiary, see your pension or annuity is fully taxable, Pub. 575 to figure each beneficiary s You may be able to pay less tax enter the total pension or annuity taxable amount. TIP on the distribution if you were payments on line 17b; do not make an Cost. Your cost is generally your born before January 2, 1936, or entry on line 17a. net investment in the plan as of the you are the beneficiary of a deceased If you received a Form RRB-1099-R, annuity starting date. It does not employee who was born before see Pub. 575 to find out how to report include pre-tax contributions. Your net January 2, For details, see Form your benefits. investment should be shown in box 9b Instructions for Form 1040NR (2010) -15-

16 Line 18 Rental real estate, return or other schedules. List the type or Form 1042-S. However, part or all of royalties, partnerships, trusts, etc. and amount of income. If necessary, your income from the cancellation of Report income or loss from rental real include a statement showing the debt may be nontaxable. See Pub. estate, royalties, partnerships, estates, required information. For more details, 4681 or go to IRS.gov and enter trusts, and residual interests in real see Miscellaneous Income in Pub canceled debt or foreclosure in the estate mortgage investment conduits Examples of income to report on line 21 search box. (REMICs) on line 18. Use Schedule E include the following. Income that is not effectively (Form 1040) to figure the amount to Taxable distributions from a connected. Report other income on enter on line 18 and attach Schedule E Coverdell education savings account Schedule NEC if it is not effectively (Form 1040) to your return. For more (ESA) or a qualified tuition program connected with a U.S. trade or detailed instructions for completing (QTP). Distributions from these business. Schedule E, see the Instructions for accounts may be taxable if (a) they are Schedule E (Form 1040). Line 22 Treaty-exempt income. more than the qualified higher Report on line 22 the total of all your If you are electing to treat education expenses of the designated income that is exempt from tax by an TIP income from real property beneficiary in 2010, and (b) they were income tax treaty, including both located in the United States as not included in a qualified rollover. See effectively connected income and not effectively connected with a U.S. trade Pub effectively connected income. Do not or business, see Income You Can Elect Nontaxable distributions from these include this exempt income on line 23. To Treat as Effectively Connected With accounts, including rollovers, do not You must complete item L of Schedule a U.S. Trade or Business on page 7 for have to be reported on Form 1040NR. OI on page 5 of Form 1040NR to report more details on the election statement income that is exempt from U.S. tax. You may have to pay an you must attach. If you do not make the additional tax if you received a election, report rental income on! taxable distribution from a Schedule NEC, line 6. See Income from Coverdell ESA or a QTP. See the Adjusted Gross Income Real Property in chapter 4 of Pub. 519 Instructions for Form for more details. Line 24 Educator expenses. If you Taxable distributions from a were an eligible educator in 2010, you Line 19 Farm income or (loss). health savings account (HSA) or an can deduct on line 24 up to $250 of Report farm income and expenses on Archer MSA. Distributions from these qualified expenses you paid in line 19. Use Schedule F (Form 1040) to accounts may be taxable if (a) they are You may be able to deduct expenses figure the amount to enter on line 19 more than the unreimbursed qualified that are more than the $250 limit on and attach Schedule F (Form 1040) to medical expenses of the account Schedule A (Form 1040NR), line 9. An your return. For more detailed beneficiary or account holder in 2010, eligible educator is a kindergarten instructions for completing Schedule F, and (b) they were not included in a through grade 12 teacher, instructor, see the Instructions for Schedule F qualified rollover. See Pub counselor, principal, or aide who (Form 1040). Also see Pub. 225, worked in a school for at least 900 Farmer s Tax Guide, for samples of You may have to pay an hours during a school year. filled-in forms and schedules and a list! additional tax if you received a of important dates that apply to taxable distribution from an HSA Qualified expenses include ordinary farmers. or an Archer MSA. See the Instructions and necessary expenses paid in for Form 8889 for HSAs or the connection with books, supplies, Line 20 Unemployment Instructions for Form 8853 for Archer equipment (including computer compensation. You should receive a MSAs. equipment, software, and services), Form 1099-G showing in box 1 the total Amounts deemed to be income and other materials used in the unemployment compensation paid to from an HSA because you did not classroom. An ordinary expense is one you in Report this amount on line remain an eligible individual during that is common and accepted in your 20. However, if you made contributions the testing period. See Form 8889, educational field. A necessary expense to a governmental unemployment Part III. is one that is helpful and appropriate for compensation program and you are not your profession as an educator. An itemizing deductions, reduce the Alternative trade adjustment expense does not have to be required amount you report on line 20 by those assistance (ATAA) or reemployment to be considered necessary. contributions. trade adjustment assistance (RTAA) payments. These payments should Qualified expenses do not include If you received an overpayment of be shown in box 5 of Form 1099-G. expenses for home schooling or for unemployment compensation in 2010 nonathletic supplies for courses in and you repaid any of it in 2010, Recapture of a charitable health or physical education. subtract the amount you repaid from contribution deduction relating to the total amount you received. Enter the contribution of a fractional You must reduce your qualified the result on line 20. Also, enter interest in tangible personal expenses by the following amounts. Repaid and the amount you repaid on property. See Fractional Interest in Excludable U.S. series EE and I the dotted line next to line 20. If, in Tangible Personal Property in Pub. savings bond interest from Form , you repaid unemployment 526, Charitable Contributions. Interest Nontaxable qualified tuition program compensation that you included in and an additional 10% tax apply to the earnings or distributions. gross income in an earlier year, you amount of the recapture. See the Any nontaxable distribution of can deduct the amount repaid on instructions for line 59 on page 27. Coverdell education savings account Schedule A (Form 1040NR), line 11. Recapture of a charitable earnings. But if you repaid more than $3,000, see contribution deduction if the Any reimbursements you received for Repayments in Pub. 525 for details on charitable organization disposes of these expenses that were not reported how to report the repayment. the donated property within 3 years to you in box 1 of your Form W-2. Line 21 Other income. Use line 21 of the contribution. See Recapture if For more details, see Pub to report any other income effectively no exempt use in Pub Line 25 Health savings account connected with your U.S. business that Canceled debts. These amounts (HSA) deduction. You may be able to is not reported elsewhere on your may be shown in box 2 of Form 1099-C take this deduction if contributions -16- Instructions for Form 1040NR (2010)

17 (other than employer contributions, Line 27 One-half of 2010, even if the child was not your rollovers, and qualified HSA funding self-employment tax. If you were dependent. distributions from an IRA) were made to self-employed and owe One of the following statements your HSA for See Form self-employment tax, fill in Schedule SE must be true. Line 26 Moving expenses. (Form 1040) to figure the amount of You were self-employed and had a Employees and self-employed persons your deduction. See the instructions for net profit for the year. (including partners) can deduct certain Schedule SE (Form 1040) for more You used one of the optional moving expenses. The move must be in information. methods to figure your net earnings connection with employment that from self-employment on Schedule SE Line 28 Self-employed SEP, generates effectively connected (Form 1040). SIMPLE, and qualified plans. If you income. were self-employed or a partner, you A child includes your son, daughter, If you moved in connection with your may be able to take this deduction. See stepchild, adopted child, or foster child job or business or started a new job, Pub. 560, Retirement Plans for Small (defined on page 8). you may be able to take this deduction. Business; or, if you were a minister, The insurance plan must be But your new workplace must be at Pub. 517, Social Security and Other established under your business. Your least 50 miles farther from your old Information for Members of the Clergy personal services must have been a home than your old home was from and Religious Workers. material income-producing factor in the your old workplace. If you had no business. former workplace, your new workplace Line 29 Self-employed health must be at least 50 miles from your old insurance deduction. You may be But if you were also eligible to home. The deduction generally is able to deduct the amount you paid for participate in any subsidized health limited to moves to or within the United health insurance for yourself, your plan maintained by your or your States or its possessions. If you meet spouse, and your dependents. Effective spouse s employer for any month or these requirements, see Pub Use March 30, 2010, the insurance also can part of a month in 2010, amounts paid Form 3903 to figure the amount to cover your child (defined on this page) for health insurance coverage for that enter on this line. who was under age 27 at the end of month cannot be used to figure the deduction. In addition, effective March 30, 2010, if you were eligible for any month or part of a month, to participate Self-Employed Health Insurance in any subsidized health plan Deduction Worksheet Line 29 Keep for Your Records maintained by the employer of either your dependent or your child who was under age 27 at the end of 2010, do not Before you begin: If, during 2010, you were an eligible trade adjustment use amounts paid for coverage for that assistance (TAA) recipient, alternative TAA (ATAA) month to figure the deduction. recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Example If you were eligible to Corporation (PBGC) pension recipient, see the Note on participate in a subsidized health plan this page. maintained by your spouse s employer Be sure you have read the Exception on this page to see from September 30 through December if you can use this worksheet instead of Pub. 535, 31, you cannot use amounts paid for Business Expenses, to figure your deduction. health insurance coverage for September through December to figure 1. Enter the total amount paid in 2010 for health insurance coverage your deduction. established under your business for 2010 for you, your spouse, Note. If, during 2010, you were an and your dependents. Effective March 30, 2010, your insurance eligible trade adjustment assistance can also cover your child who was under age 27 at the end of (TAA) recipient, alternative TAA (ATAA) 2010, even if the child was not your dependent. But do not include recipient, reemployment trade amounts for any month you were eligible to participate in an adjustment assistance (RTAA) employer-sponsored health plan (explained on this page) recipient, or Pension Benefit Guaranty 2a. Enter your net profit* and any other earned income** from the Corporation (PBGC) pension recipient, business under which the insurance plan is established (excluding you must complete Form 8885 before the self-employed health insurance deduction), minus any completing the worksheet on this page. deduction on Form 1040NR, line 28. Do not include Conservation When figuring the amount to enter on Reserve Program payments exempt from self-employment tax... 2a. line 1 of the worksheet on this page, do 2b. If you pay self-employment tax, complete Schedule SE (Form not include: 1040) as a worksheet for purposes of this line. When completing Any amounts you included on Form Section A, line 3, or Section B, line 3, of the worksheet Schedule 8885, line 4, SE, treat the amount from Form 1040NR, line 29, as zero. Enter Any qualified health insurance on this line the amount shown on that worksheet Schedule SE, premiums you paid to U.S. Section A, line 6, or Section B, line b. Treasury-HCTC, or 2c. Subtract line 2b from line 2a... 2c. Any health coverage tax credit 3. Self-employed health insurance deduction. Enter the smaller advance payments shown in box 1 of of line 1 or line 2c here and on Form 1040NR, line Form 1099-H. If you qualify to take the deduction, use the worksheet on this page to *If you used either optional method to figure your net earnings from self-employment, figure the amount you can deduct. do not enter your net profit. Instead, enter the amount from Schedule SE (Form Exception. Use Pub. 535 instead 1040), Section B, line 4b. of the worksheet on this page to figure **Earned income includes net earnings and gains from the sale, transfer, or your deduction if either of the following licensing of property you created. However, it does not include capital gain income. applies. Instructions for Form 1040NR (2010) -17-

18 You had more than one source of Line 30 Penalty on early Line 31 Scholarship and fellowship income subject to self-employment tax. withdrawal of savings. The Form grants excluded. If you received a You are using amounts paid for 1099-INT or Form 1099-OID you scholarship or fellowship grant and qualified long-term care insurance to received will show the amount of any were a degree candidate, enter figure the deduction. penalty you were charged. amounts used for tuition and course-related expenses (fees, books, supplies, and equipment), but only to IRA Deduction Worksheet Line 32 Keep for Your Records! If you were age 70 1 /2 or older at the end of 2010, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70 1 /2 or older at the end of Before you begin: Be sure you have read the list on page 19. You may not be able to use this worksheet. Figure any write-in adjustments to be entered on the dotted line next to line 35 (see the instructions for line 35 on page 21). If you checked filing status box 3, 4, or 5, and you lived apart from your spouse for all of 2010, enter D on the dotted line next to Form 1040NR, line 32. If you do not, you may get a math error notice from the IRS. 1. Were you covered by a retirement plan (see page 20)?... Yes No Next. If you checked No on line 1, skip lines 2 through 6, enter the applicable amount below on line 7, and go to line 8. $5,000, if under age 50 at the end of $6,000, if age 50 or older but under age 70 1 /2 at the end of Otherwise, go to line Enter the amount shown below that applies to you. } Single or you checked filing status box 3, 4, or 5 and you lived apart from your spouse for all of 2010, enter $66,000 Qualifying widow(er), enter $109, You checked filing status box 3, 4, or 5 and you lived with your spouse at any time in 2010, enter $10, Enter the amount from Form 1040NR, line Enter the total of the amounts from Form 1040NR, lines 24 through 31, plus any write-in adjustments you entered on the dotted line next to line Subtract line 4 from line Is the amount on line 5 less than the amount on line 2? No. None of your IRA contributions are deductible. For details on STOP nondeductible IRA contributions, see Form Yes. Subtract line 5 from line 2. Follow the instruction below that applies to you. } If single, or you checked filing status box 3, 4, or 5, and the result is $10,000 or more, enter the applicable amount below on line 7 and go to line 8. i. $5,000, if under age 50 at the end of ii. $6,000, if age 50 or older but under age 70 1 /2 at the end of Otherwise, go to line If qualifying widow(er), and the result is $20,000 or more, enter the applicable amount below on line 7 and go to line 8. i. $5,000, if under age 50 at the end of ii. $6,000 if age 50 or older but under age 70 1 /2 at the end of Otherwise, go to line Instructions for Form 1040NR (2010)

19 IRA Deduction Worksheet Line 32 (continued) 7. Multiply line 6 by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $ to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. Single or you checked filing status box 3, 4, or 5, multiply by 50% (.50) (or by } 60% (.60) if you are age 50 or older at the end of 2010) Qualifying widow(er), multiply by 25% (.25) (or by 30% (.30) if you are age 50 or older at the end of 2010). But if you checked No on line 1, then multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end of 2010) Enter the total of your wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. See below for exceptions Enter the earned income you received as a self-employed individual or a partner. Generally, this is your net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040NR, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub Add lines 8 and Enter traditional IRA contributions made, or that will made by April 18, 2011, for 2010 to your IRA Enter the smallest of line 7, 10, or 11. This is the most you can deduct. Enter this amount on Form 1040NR, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) the extent the amounts are included on contributions made to your traditional 1099-MISC. If it is not, contact your line 12. See the examples in the IRA for 2010 or treat them as employer or the payer for the amount of instructions for line 12 on page 12. nondeductible contributions. the income. Line 32 IRA deduction. If you 2. You cannot deduct contributions 6. You cannot deduct contributions made contributions to a traditional to a Roth IRA. But you may be able to to your spouse s IRA. individual retirement arrangement (IRA) take the retirement savings 7. Do not include qualified rollover for 2010, you may be able to take an contributions credit (saver s credit). See contributions in figuring your deduction. IRA deduction. But you must have had the instructions for line 47 on page 23. Instead, see the instructions for lines earned income to do so. If you were 3. You cannot deduct elective 16a and 16b on page 13. self-employed, earned income is deferrals to a 401(k) plan, 403(b) plan, 8. Do not include trustees fees that generally your net earnings from section 457 plan, SIMPLE plan, or the were billed separately and paid by you self-employment if your personal federal Thrift Savings Plan. These for your IRA. These fees can be services were a material amounts are not included as income in deducted only as an itemized deduction income-producing factor. See Pub. 590 box 1 of your Form W-2. But you may on Schedule A. for more details. be able to take the retirement savings 9. If the total of your IRA deduction A statement should be sent to you contributions credit. See the on line 32 plus any nondeductible by May 31, 2011, that shows all instructions for line 47 on page 23. contribution to your traditional IRAs contributions to your traditional IRA for 4. If you made contributions to your shown on Form 8606 is less than your IRA in 2010 that you deducted for total traditional IRA contributions for 2009, do not include them in the 2010, see Pub. 590 for special rules. If you made any nondeductible worksheet. TIP contributions to a traditional IRA 5. If you received income from a for 2010, you must report them By April 1 of the year after the nonqualified deferred compensation TIP on Form year in which you turn age 70 1 /2, plan or nongovernmental section 457 you must start taking minimum Use the worksheet on page 18 and plan that is included in box 1 of your required distributions from your this page to figure the amount, if any, of Form W-2, or in box 7 of Form traditional IRA. If you do not, you may your IRA deduction. But read the 1099-MISC, do not include that income have to pay a 50% additional tax on the following list before you fill in the on line 8 of the worksheet. The income amount that should have been worksheet. should be shown in (a) box 11 of your distributed. For details, including how to 1. If you were age 70 1 /2 or older at Form W-2, (b) box 12 of your Form W-2 figure the minimum required the end of 2010, you cannot deduct any with code Z, or (c) box 15b of Form distribution, see Pub Instructions for Form 1040NR (2010) -19-

20 Were you covered by a retirement The person for whom the expenses plan? If you were covered by a Line 33 Student loan interest were paid must have been an eligible retirement plan (qualified pension, deduction. You can take this student (see below). However, a loan is profit-sharing (including 401(k)), deduction only if all of the following not a qualified student loan if (a) any of annuity, SEP, SIMPLE, etc.) at work or apply. the proceeds were used for other through self-employment, your IRA You paid interest in 2010 on a purposes, or (b) the loan was from deduction may be reduced or qualified student loan (explained either a related person or a person who eliminated. But you still can make below). borrowed the proceeds under a contributions to an IRA even if you You checked filing status box 1, 2, or qualified employer plan or a contract cannot deduct them. In any case, the 6. purchased under such a plan. To find income earned on your IRA Your modified AGI is less than out who is a related person, see Pub. contributions is not taxed until it is paid $75,000. Use lines 2 through 4 of the 970. to you. worksheet below to figure your modified AGI. Qualified higher education The Retirement plan box in box 13 You are not claimed as a dependent expenses. Qualified higher education of Form W-2 should be checked if you on someone else s (such as your expenses generally include tuition, were covered by a plan at work even if parent s) 2010 tax return. fees, room and board, and related you were not vested in the plan. You expenses such as books and supplies. also are covered by a plan if you were Use the worksheet below to figure The expenses must be for education in self-employed and had a SEP, your student loan interest deduction. a degree, certificate, or similar program SIMPLE, or qualified retirement plan. at an eligible educational institution. An Qualified student loan. A qualified If you were covered by a retirement eligible educational institution includes student loan is any loan you took out to plan and you file Form 8815 or you most colleges, universities, and certain pay the qualified higher education exclude employer-provided adoption vocational schools. You must reduce expenses for any of the following benefits, see Pub. 590 to figure the the expenses by the following benefits. individuals. amount, if any, of your IRA deduction. Employer-provided educational 1. Yourself or your spouse. assistance benefits that are not Special rule for married 2. Any person who was your included in box 1 of Form(s) W-2. individuals. If you checked filing dependent when the loan was taken Excludable U.S. series EE and I status box 3, 4, or 5, and you were not out. savings bond interest from Form covered by a retirement plan but your 3. Any person you could have Any nontaxable distribution of spouse was, you are considered claimed as a dependent for the year the qualified tuition program earnings. covered by a plan unless you lived loan was taken out except that: Any nontaxable distribution of apart from your spouse for all of a. The person filed a joint return, Coverdell education savings account See Pub. 590 for more details. b. The person had gross income earnings. that was equal to or more than the Any scholarship, educational You may be able to take the exemption amount for that year ($3,650 assistance allowance, or other TIP retirement savings contributions for 2010), or payment (but not gifts, inheritances, credit. See the line 47 c. You could be claimed as a etc.) excluded from income. instructions on page 23. dependent on someone else s return. For more details on these expenses, see Pub Eligible student. An eligible student Student Loan Interest Deduction is a person who: Worksheet Line 33 Keep for Your Records Was enrolled in a degree, certificate, or other program (including a program Before you begin: Figure any write-in adjustments to be entered on the of study abroad that was approved for dotted line next to line 35 (see the instructions for line 35 credit by the institution at which the on page 21). student was enrolled) leading to a See the instructions for line 33 on this page. recognized educational credential at an eligible educational institution, and 1. Enter the total interest you paid in 2010 on qualified student loans Carried at least half the normal (see above). Do not enter more than $2, full-time workload for the course of 2. Enter the amount from Form 1040NR, line study he or she was pursuing. 3. Enter the total of the amounts from Form 1040NR, lines 24 through 32, plus any write-in adjustments Line 34 Domestic production you entered on the dotted line next to line activities deduction. You may be able to deduct up to 9% of your 4. Subtract line 3 from line qualified production activities income 5. Is line 4 more than $60,000? from the following activities. No. Skip lines 5 and 6, enter -0- on line 7, and go 1. Construction of real property to line 8. performed in the United States. Yes. Subtract $60,000 from line Engineering or architectural 6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to at services performed in the United States least three places). If the result is or more, enter for construction of real property in the 7. Multiply line 1 by line United States. 8. Student loan interest deduction. Subtract line 7 from line 1. Enter 3. Any lease, rental, license, sale, the result here and on Form 1040NR, line 33. Do not include this exchange, or other disposition of: amount in figuring any other deduction on your return (such as on a. Tangible personal property, Schedule A (Form 1040NR), Schedule C (Form 1040), Schedule E computer software, and sound (Form 1040), etc.) recordings that you manufactured, produced, grew, or extracted in whole -20- Instructions for Form 1040NR (2010)

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