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Form 1040nr Instructions

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Form 1040nr Instructions

Form 1040nr instructions 4. Form 1040nr instructions   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Form 1040nr instructions General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Form 1040nr instructions This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Form 1040nr instructions A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Form 1040nr instructions You can enter into more than one salary reduction agreement during a year. Form 1040nr instructions More than one 403(b) account. Form 1040nr instructions If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Form 1040nr instructions 403(b) plan and another retirement plan. Form 1040nr instructions If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Form 1040nr instructions The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Form 1040nr instructions Roth contribution program. Form 1040nr instructions   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Form 1040nr instructions Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Form 1040nr instructions   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Form 1040nr instructions For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Form 1040nr instructions Excess elective deferrals. Form 1040nr instructions   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Form 1040nr instructions General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Form 1040nr instructions This limit applies without regard to community property laws. Form 1040nr instructions 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Form 1040nr instructions If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Form 1040nr instructions To determine whether you have 15 years of service with your employer, see Years of Service , next. Form 1040nr instructions Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Form 1040nr instructions How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Form 1040nr instructions You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Form 1040nr instructions If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Form 1040nr instructions Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Form 1040nr instructions Figuring Your Years of Service Take the following rules into account when figuring your years of service. Form 1040nr instructions Status of employer. Form 1040nr instructions   Your years of service include only periods during which your employer was a qualified employer. Form 1040nr instructions Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Form 1040nr instructions Service with one employer. Form 1040nr instructions   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Form 1040nr instructions Church employee. Form 1040nr instructions   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Form 1040nr instructions For more information about church employees, see chapter 5. Form 1040nr instructions Self-employed ministers. Form 1040nr instructions   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Form 1040nr instructions Total years of service. Form 1040nr instructions   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Form 1040nr instructions Example. Form 1040nr instructions The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Form 1040nr instructions Marsha began working with ABC schools in September 2009. Form 1040nr instructions She has always worked full-time for each annual work period. Form 1040nr instructions At the end of 2013, Marsha had 4. Form 1040nr instructions 5 years of service with ABC Public Schools, as shown in Table 4-1. Form 1040nr instructions Table 4-1. Form 1040nr instructions Marsha's Years of Service Note. Form 1040nr instructions This table shows how Marsha figures her years of service, as explained in the previous example. Form 1040nr instructions Year Period Worked Portion of Work Period Years of Service 2009 Sept. Form 1040nr instructions –Dec. Form 1040nr instructions . Form 1040nr instructions 5 year . Form 1040nr instructions 5 year 2010 Feb. Form 1040nr instructions –May . Form 1040nr instructions 5 year 1 year Sept. Form 1040nr instructions –Dec. Form 1040nr instructions . Form 1040nr instructions 5 year 2011 Feb. Form 1040nr instructions –May . Form 1040nr instructions 5 year 1 year Sept. Form 1040nr instructions –Dec. Form 1040nr instructions . Form 1040nr instructions 5 year 2012 Feb. Form 1040nr instructions –May . Form 1040nr instructions 5 year 1 year Sept. Form 1040nr instructions –Dec. Form 1040nr instructions . Form 1040nr instructions 5 year 2013 Feb. Form 1040nr instructions –May . Form 1040nr instructions 5 year 1 year Sept. Form 1040nr instructions –Dec. Form 1040nr instructions . Form 1040nr instructions 5 year Total years of service 4. Form 1040nr instructions 5 years Full-time or part-time. Form 1040nr instructions   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Form 1040nr instructions When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Form 1040nr instructions Employer's annual work period. Form 1040nr instructions   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Form 1040nr instructions Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Form 1040nr instructions Note. Form 1040nr instructions You cannot accumulate more than 1 year of service in a 12-month period. Form 1040nr instructions Example. Form 1040nr instructions All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Form 1040nr instructions Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Form 1040nr instructions Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Form 1040nr instructions Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Form 1040nr instructions In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Form 1040nr instructions How to compare. Form 1040nr instructions   You can use any method that reasonably and accurately reflects the amount of work required. Form 1040nr instructions For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Form 1040nr instructions   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Form 1040nr instructions Example. Form 1040nr instructions An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Form 1040nr instructions   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Form 1040nr instructions Full year of service. Form 1040nr instructions   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Form 1040nr instructions Example. Form 1040nr instructions If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Form 1040nr instructions Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Form 1040nr instructions Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Form 1040nr instructions Full-time for part of the year. Form 1040nr instructions   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Form 1040nr instructions The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Form 1040nr instructions Example. Form 1040nr instructions Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Form 1040nr instructions The annual work period for the college is 8 months (February through May and July through October). Form 1040nr instructions Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Form 1040nr instructions Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Form 1040nr instructions   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Form 1040nr instructions The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Form 1040nr instructions Example. Form 1040nr instructions Vance teaches one course at a local medical school. Form 1040nr instructions He teaches 3 hours per week for two semesters. Form 1040nr instructions Other faculty members at the same school teach 9 hours per week for two semesters. Form 1040nr instructions The annual work period of the medical school is two semesters. Form 1040nr instructions An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Form 1040nr instructions Given these facts, Vance has worked part-time for a full annual work period. Form 1040nr instructions Vance has completed 1/3 of a year of service, figured as shown below. Form 1040nr instructions Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Form 1040nr instructions   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Form 1040nr instructions   Figure the first fraction as though you had worked full-time for part of the annual work period. Form 1040nr instructions The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Form 1040nr instructions The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Form 1040nr instructions   Figure the second fraction as though you had worked part-time for the entire annual work period. Form 1040nr instructions The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Form 1040nr instructions The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Form 1040nr instructions   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Form 1040nr instructions Example. Form 1040nr instructions Maria, an attorney, teaches a course for one semester at a law school. Form 1040nr instructions She teaches 3 hours per week. Form 1040nr instructions The annual work period for teachers at the school is two semesters. Form 1040nr instructions All full-time instructors at the school are required to teach 12 hours per week. Form 1040nr instructions Based on these facts, Maria is employed part-time for part of the annual work period. Form 1040nr instructions Her year of service for this year is determined by multiplying two fractions. Form 1040nr instructions Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Form 1040nr instructions Example Floyd has figured his limit on annual additions. Form 1040nr instructions The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Form 1040nr instructions Figuring Floyd's limit on elective deferrals. Form 1040nr instructions   Floyd has been employed with his current employer for less than 15 years. Form 1040nr instructions He is not eligible for the special 15-year increase. Form 1040nr instructions Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Form 1040nr instructions Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Form 1040nr instructions Additionally, Floyd's employer does not offer a Roth contribution program. Form 1040nr instructions Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Form 1040nr instructions Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Form 1040nr instructions Table 4-2. Form 1040nr instructions Worksheet 1. Form 1040nr instructions Maximum Amount Contributable (MAC) Note. Form 1040nr instructions Use this worksheet to figure your MAC. Form 1040nr instructions Part I. Form 1040nr instructions Limit on Annual Additions     1. Form 1040nr instructions Enter your includible compensation for your most recent year of service 1. Form 1040nr instructions $70,475 2. Form 1040nr instructions Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Form 1040nr instructions 52,000 3. Form 1040nr instructions Enter the lesser of line 1 or line 2. Form 1040nr instructions This is your limit on annual additions 3. Form 1040nr instructions 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Form 1040nr instructions     Part II. Form 1040nr instructions Limit on Elective Deferrals     4. Form 1040nr instructions Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Form 1040nr instructions 17,500   Note. Form 1040nr instructions If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Form 1040nr instructions If not, enter zero (-0-) on line 16 and go to line 17. Form 1040nr instructions     5. Form 1040nr instructions Amount per year of service 5. Form 1040nr instructions 5,000 6. Form 1040nr instructions Enter your years of service 6. Form 1040nr instructions   7. Form 1040nr instructions Multiply line 5 by line 6 7. Form 1040nr instructions   8. Form 1040nr instructions Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Form 1040nr instructions   9. Form 1040nr instructions Subtract line 8 from line 7. Form 1040nr instructions If zero or less, enter zero (-0-) 9. Form 1040nr instructions   10. Form 1040nr instructions Maximum increase in limit for long service 10. Form 1040nr instructions 15,000 11. Form 1040nr instructions Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Form 1040nr instructions   12. Form 1040nr instructions Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Form 1040nr instructions   13. Form 1040nr instructions Add lines 11 and 12 13. Form 1040nr instructions   14. Form 1040nr instructions Subtract line 13 from line 10 14. Form 1040nr instructions   15. Form 1040nr instructions Maximum additional contributions 15. Form 1040nr instructions 3,000 16. Form 1040nr instructions Enter the least of lines 9, 14, or 15. Form 1040nr instructions This is your increase in the limit for long service 16. Form 1040nr instructions -0- 17. Form 1040nr instructions Add lines 4 and 16. Form 1040nr instructions This is your limit on elective deferrals 17. Form 1040nr instructions 17,500   Part III. Form 1040nr instructions Maximum Amount Contributable     18. Form 1040nr instructions If you had only nonelective contributions, enter the amount from line 3. Form 1040nr instructions This is your MAC. Form 1040nr instructions    If you had only elective deferrals, enter the lesser of lines 3 or 17. Form 1040nr instructions This is your MAC. Form 1040nr instructions    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Form 1040nr instructions This is your MAC. Form 1040nr instructions (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Form 1040nr instructions ) 18. Form 1040nr instructions $17,500 Prev  Up  Next   Home   More Online Publications
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Medical advances have resulted in an increased need for nursing home care and assisted living. Most health insurance plans and Medicare severely limit or exclude long-term care. You should consider these costs as you plan for retirement. Here are some questions to ask when considering a separate long-term care insurance policy.

  • What qualifies you for benefits? Some insurers say you must be unable to perform a specific number of the following activities of daily living: eating, walking, getting from bed to a chair, dressing, bathing, using a toilet and remaining continent.
  • What type of care is covered? Does the policy cover nursing home care? What about coverage for assisted living facilities that provide less client care than a nursing home? If you want to stay in your home, will it pay for care provided by visiting nurses and therapists? What about help with food preparation and housecleaning?
  • What will the benefit amount be? Most plans are written to provide a specific dollar benefit per day. The benefit for home care is usually about half the nursing-home benefit. But some policies pay the same for both forms of care. Other plans pay only for your actual expenses.
  • What is the benefit period? It is possible to get a policy with lifetime benefits but this can be very expensive. Other options for coverage are from one to six years. The average nursing home stay is about 2.5 years.
  • Is the benefit adjusted for inflation? If you buy a policy prior to age 60, you face the risk that a fixed daily benefit will not be enough by the time you need it.
  • Is there a waiting period before benefits begin? A 20 to 100 day period is not unusual.

Other Insurance

  • Travel Insurance. There are four kinds of travel insurance: Travel Cancellation Insurance, Baggage or Personal Effects Coverage, Emergency Medical Coverage and Accidental Death. One helpful website is insuremytrip.com.
  • Identity Theft Insurance. This type of insurance provides reimbursement to crime victims for the cost of restoring their identity and repairing credit reports. Some companies now include this as part of their homeowner's insurance policy. Others sell it as a stand-alone policy. Ask your homeowner policy company for information.
  • International Healthcare Insurance. A policy that provides health coverage no matter where you are in the world. The policy term is flexible so you can purchase only for the time you will be out of the country. Contact your current healthcare provider for coverage information.
  • Catastrophic Health Care Insurance. A health plan that only cover certain types of expensive care, like hospitalizations.
  • Liability Insurance. Insurance for what the policyholder is legally obligated to pay because of bodily injury or property damage caused to another person. Search online or ask your personal insurance agent for more information.
  • Umbrella insurance A policy that supplements the insurance you already have for home, auto, and other personal property. can help cover costs that exceed the limits of other policies.

The Form 1040nr Instructions

Form 1040nr instructions Index A Alimony paid, Alimony paid. Form 1040nr instructions Alimony received, Alimony received. Form 1040nr instructions Annulment, Divorce or separation. Form 1040nr instructions Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Form 1040nr instructions Business expenses, Business and investment expenses. Form 1040nr instructions C Child tax credit, Child tax credit. Form 1040nr instructions Civil service annuities, Civil service retirement. Form 1040nr instructions Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Form 1040nr instructions Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Form 1040nr instructions CSRS annuities, Civil service retirement. Form 1040nr instructions D Death of spouse, basis of property, Death of spouse. Form 1040nr instructions Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Form 1040nr instructions Divorce, Divorce or separation. Form 1040nr instructions Domestic partners, Registered domestic partners. Form 1040nr instructions Domicile, Domicile E Earned income credit, Earned income credit. Form 1040nr instructions End of the marital community, End of the Community Equitable relief, Equitable relief. Form 1040nr instructions ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Form 1040nr instructions Estimated tax payments, Estimated tax payments. Form 1040nr instructions Exempt income, Tax-exempt income. Form 1040nr instructions Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Form 1040nr instructions F FERS annuities, Civil service retirement. Form 1040nr instructions Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Form 1040nr instructions , Separate Return Preparation Free tax services, Free help with your tax return. Form 1040nr instructions G Gains and losses, Gains and losses. Form 1040nr instructions H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Form 1040nr instructions Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Form 1040nr instructions , Equitable relief. Form 1040nr instructions Interest, Dividends, interest, and rents. Form 1040nr instructions Investment expenses, Business and investment expenses. Form 1040nr instructions IRA deduction, IRA deduction. Form 1040nr instructions IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Form 1040nr instructions J Joint return vs. Form 1040nr instructions separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Form 1040nr instructions M Military retirement pay, Military retirement pay. Form 1040nr instructions N Nonresident alien spouse, Nonresident alien spouse. Form 1040nr instructions O Overpayments, Overpayments. Form 1040nr instructions P Partnership income, Partnership income. Form 1040nr instructions Partnerships, self-employment tax, Partnerships. Form 1040nr instructions Payments Estimated tax payments, Estimated tax payments. Form 1040nr instructions Federal income tax withheld, Federal income tax withheld. Form 1040nr instructions Pensions, Pensions. Form 1040nr instructions Personal expenses, Personal expenses. Form 1040nr instructions Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Form 1040nr instructions Relief from liability arising from community property law, Relief from liability arising from community property law. Form 1040nr instructions Rents, Dividends, interest, and rents. Form 1040nr instructions S Self-employment tax Partnership, Self-employment tax. Form 1040nr instructions Sole proprietorship, Self-employment tax. Form 1040nr instructions Separate income defined, Separate income. Form 1040nr instructions Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Form 1040nr instructions Separate returns Extensions, Extension of time to file. Form 1040nr instructions Separate returns vs. Form 1040nr instructions joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Form 1040nr instructions Separation agreement, Divorce or separation. Form 1040nr instructions Sole proprietorship, self-employment tax, Sole proprietorship. Form 1040nr instructions Spousal agreements, Spousal agreements. Form 1040nr instructions Spouses living apart, Spouses living apart all year. Form 1040nr instructions T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Form 1040nr instructions TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Form 1040nr instructions Withholding tax, Federal income tax withheld. Form 1040nr instructions Prev  Up     Home   More Online Publications