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Tax Form 1040nr

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Tax Form 1040nr

Tax form 1040nr 4. Tax form 1040nr   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Tax form 1040nr  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Tax form 1040nr For more information, see Publication 505. Tax form 1040nr Reminders Estimated tax safe harbor for higher income taxpayers. Tax form 1040nr  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Tax form 1040nr Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Tax form 1040nr In general, the federal income tax is a pay-as-you-go tax. Tax form 1040nr There are two ways to pay as you go. Tax form 1040nr Withholding. Tax form 1040nr If you are an employee, your employer probably withholds income tax from your pay. Tax form 1040nr Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Tax form 1040nr The amount withheld is paid to the IRS in your name. Tax form 1040nr Estimated tax. Tax form 1040nr If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Tax form 1040nr People who are in business for themselves generally will have to pay their tax this way. Tax form 1040nr Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Tax form 1040nr Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Tax form 1040nr This chapter explains these methods. Tax form 1040nr In addition, it also explains the following. Tax form 1040nr Credit for withholding and estimated tax. Tax form 1040nr When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Tax form 1040nr , and for the estimated tax you paid for 2013. Tax form 1040nr Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Tax form 1040nr Underpayment penalty. Tax form 1040nr If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Tax form 1040nr In most cases, the IRS can figure this penalty for you. Tax form 1040nr See Underpayment Penalty for 2013 at the end of this chapter. Tax form 1040nr Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Tax form 1040nr This section explains the rules for withholding tax from each of these types of income. Tax form 1040nr This section also covers backup withholding on interest, dividends, and other payments. Tax form 1040nr Salaries and Wages Income tax is withheld from the pay of most employees. Tax form 1040nr Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Tax form 1040nr It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Tax form 1040nr See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Tax form 1040nr If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Tax form 1040nr This is explained under Exemption From Withholding , later. Tax form 1040nr You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Tax form 1040nr If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Tax form 1040nr Military retirees. Tax form 1040nr   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Tax form 1040nr Household workers. Tax form 1040nr   If you are a household worker, you can ask your employer to withhold income tax from your pay. Tax form 1040nr A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Tax form 1040nr   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Tax form 1040nr If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Tax form 1040nr Farmworkers. Tax form 1040nr   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Tax form 1040nr Differential wage payments. Tax form 1040nr    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Tax form 1040nr Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Tax form 1040nr The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Tax form 1040nr   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Tax form 1040nr Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Tax form 1040nr The amount you earn in each payroll period. Tax form 1040nr The information you give your employer on Form W-4. Tax form 1040nr Form W-4 includes four types of information that your employer will use to figure your withholding. Tax form 1040nr Whether to withhold at the single rate or at the lower married rate. Tax form 1040nr How many withholding allowances you claim (each allowance reduces the amount withheld). Tax form 1040nr Whether you want an additional amount withheld. Tax form 1040nr Whether you are claiming an exemption from withholding in 2014. Tax form 1040nr See Exemption From Withholding , later. Tax form 1040nr Note. Tax form 1040nr You must specify a filing status and a number of withholding allowances on Form W-4. Tax form 1040nr You cannot specify only a dollar amount of withholding. Tax form 1040nr New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Tax form 1040nr Your employer should have copies of the form. Tax form 1040nr If you need to change the information later, you must fill out a new form. Tax form 1040nr If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Tax form 1040nr You may be able to avoid overwithholding if your employer agrees to use the part-year method. Tax form 1040nr See Part-Year Method in chapter 1 of Publication 505 for more information. Tax form 1040nr Employee also receiving pension income. Tax form 1040nr   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Tax form 1040nr However, you can choose to split your withholding allowances between your pension and job in any manner. Tax form 1040nr Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Tax form 1040nr When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Tax form 1040nr If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Tax form 1040nr Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Tax form 1040nr Changing your withholding for 2015. Tax form 1040nr   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Tax form 1040nr If the event occurs in December 2014, submit a new Form W-4 within 10 days. Tax form 1040nr Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Tax form 1040nr If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Tax form 1040nr You should try to have your withholding match your actual tax liability. Tax form 1040nr If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Tax form 1040nr If too much tax is withheld, you will lose the use of that money until you get your refund. Tax form 1040nr Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Tax form 1040nr Note. Tax form 1040nr You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Tax form 1040nr Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Tax form 1040nr The worksheets are for your own records. Tax form 1040nr Do not give them to your employer. Tax form 1040nr Multiple jobs. Tax form 1040nr   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Tax form 1040nr Then split your allowances between the Forms W-4 for each job. Tax form 1040nr You cannot claim the same allowances with more than one employer at the same time. Tax form 1040nr You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Tax form 1040nr Married individuals. Tax form 1040nr   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Tax form 1040nr Use only one set of worksheets. Tax form 1040nr You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Tax form 1040nr   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Tax form 1040nr Alternative method of figuring withholding allowances. Tax form 1040nr   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Tax form 1040nr For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Tax form 1040nr Personal Allowances Worksheet. Tax form 1040nr   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Tax form 1040nr Deduction and Adjustments Worksheet. Tax form 1040nr   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Tax form 1040nr Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Tax form 1040nr Two-Earners/Multiple Jobs Worksheet. Tax form 1040nr   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Tax form 1040nr Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Tax form 1040nr Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Tax form 1040nr You accurately complete all the Form W-4 worksheets that apply to you. Tax form 1040nr You give your employer a new Form W-4 when changes occur. Tax form 1040nr But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Tax form 1040nr This is most likely to happen in the following situations. Tax form 1040nr You are married and both you and your spouse work. Tax form 1040nr You have more than one job at a time. Tax form 1040nr You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Tax form 1040nr You will owe additional amounts with your return, such as self-employment tax. Tax form 1040nr Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Tax form 1040nr Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Tax form 1040nr You work only part of the year. Tax form 1040nr You change the number of your withholding allowances during the year. Tax form 1040nr Cumulative wage method. Tax form 1040nr   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Tax form 1040nr You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Tax form 1040nr You must ask your employer in writing to use this method. Tax form 1040nr   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Tax form 1040nr ) since the beginning of the year. Tax form 1040nr Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Tax form 1040nr It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Tax form 1040nr It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Tax form 1040nr If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Tax form 1040nr You can use the IRS Withholding Calculator at www. Tax form 1040nr irs. Tax form 1040nr gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Tax form 1040nr Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Tax form 1040nr These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Tax form 1040nr New Form W-4. Tax form 1040nr   When you start a new job, your employer should have you complete a Form W-4. Tax form 1040nr Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Tax form 1040nr   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Tax form 1040nr The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Tax form 1040nr No Form W-4. Tax form 1040nr   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Tax form 1040nr Repaying withheld tax. Tax form 1040nr   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Tax form 1040nr Your employer cannot repay any of the tax previously withheld. Tax form 1040nr Instead, claim the full amount withheld when you file your tax return. Tax form 1040nr   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Tax form 1040nr Your employer can repay the amount that was withheld incorrectly. Tax form 1040nr If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Tax form 1040nr Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Tax form 1040nr The exemption applies only to income tax, not to social security or Medicare tax. Tax form 1040nr You can claim exemption from withholding for 2014 only if both of the following situations apply. Tax form 1040nr For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Tax form 1040nr For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Tax form 1040nr Students. Tax form 1040nr   If you are a student, you are not automatically exempt. Tax form 1040nr See chapter 1 to find out if you must file a return. Tax form 1040nr If you work only part time or only during the summer, you may qualify for exemption from withholding. Tax form 1040nr Age 65 or older or blind. Tax form 1040nr   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Tax form 1040nr Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Tax form 1040nr Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Tax form 1040nr Claiming exemption from withholding. Tax form 1040nr   To claim exemption, you must give your employer a Form W-4. Tax form 1040nr Do not complete lines 5 and 6. Tax form 1040nr Enter “Exempt” on line 7. Tax form 1040nr   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Tax form 1040nr If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Tax form 1040nr   Your claim of exempt status may be reviewed by the IRS. Tax form 1040nr An exemption is good for only 1 year. Tax form 1040nr   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Tax form 1040nr Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Tax form 1040nr The payer can figure withholding on supplemental wages using the same method used for your regular wages. Tax form 1040nr However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Tax form 1040nr Expense allowances. Tax form 1040nr   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Tax form 1040nr   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Tax form 1040nr   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Tax form 1040nr Penalties You may have to pay a penalty of $500 if both of the following apply. Tax form 1040nr You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Tax form 1040nr You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Tax form 1040nr There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Tax form 1040nr The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Tax form 1040nr These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Tax form 1040nr A simple error or an honest mistake will not result in one of these penalties. Tax form 1040nr For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Tax form 1040nr Tips The tips you receive while working on your job are considered part of your pay. Tax form 1040nr You must include your tips on your tax return on the same line as your regular pay. Tax form 1040nr However, tax is not withheld directly from tip income, as it is from your regular pay. Tax form 1040nr Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Tax form 1040nr See chapter 6 for information on reporting your tips to your employer. Tax form 1040nr For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Tax form 1040nr How employer figures amount to withhold. Tax form 1040nr   The tips you report to your employer are counted as part of your income for the month you report them. Tax form 1040nr Your employer can figure your withholding in either of two ways. Tax form 1040nr By withholding at the regular rate on the sum of your pay plus your reported tips. Tax form 1040nr By withholding at the regular rate on your pay plus a percentage of your reported tips. Tax form 1040nr Not enough pay to cover taxes. Tax form 1040nr   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Tax form 1040nr See Giving your employer money for taxes in chapter 6. Tax form 1040nr Allocated tips. Tax form 1040nr   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Tax form 1040nr Withholding is based only on your pay plus your reported tips. Tax form 1040nr Your employer should refund to you any incorrectly withheld tax. Tax form 1040nr See Allocated Tips in chapter 6 for more information. Tax form 1040nr Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Tax form 1040nr Your employer generally must withhold income tax on these benefits from your regular pay. Tax form 1040nr For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Tax form 1040nr Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Tax form 1040nr Your employer must notify you if this choice is made. Tax form 1040nr For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Tax form 1040nr Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Tax form 1040nr To qualify as sick pay, it must be paid under a plan to which your employer is a party. Tax form 1040nr If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Tax form 1040nr An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Tax form 1040nr However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Tax form 1040nr See Form W-4S , later. Tax form 1040nr If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Tax form 1040nr Union agreements. Tax form 1040nr   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Tax form 1040nr See your union representative or your employer for more information. Tax form 1040nr Form W-4S. Tax form 1040nr   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Tax form 1040nr Its instructions contain a worksheet you can use to figure the amount you want withheld. Tax form 1040nr They also explain restrictions that may apply. Tax form 1040nr   Give the completed form to the payer of your sick pay. Tax form 1040nr The payer must withhold according to your directions on the form. Tax form 1040nr Estimated tax. Tax form 1040nr   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Tax form 1040nr If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Tax form 1040nr See Underpayment Penalty for 2013 at the end of this chapter. Tax form 1040nr Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Tax form 1040nr This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Tax form 1040nr The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Tax form 1040nr Income tax withholding from an ERD is mandatory. Tax form 1040nr More information. Tax form 1040nr   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Tax form 1040nr For information on IRAs, see chapter 17. Tax form 1040nr For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Tax form 1040nr Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Tax form 1040nr Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Tax form 1040nr Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Tax form 1040nr Any other wager, if the proceeds are at least 300 times the amount of the bet. Tax form 1040nr It does not matter whether your winnings are paid in cash, in property, or as an annuity. Tax form 1040nr Winnings not paid in cash are taken into account at their fair market value. Tax form 1040nr Exception. Tax form 1040nr   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Tax form 1040nr However, you may need to provide the payer with a social security number to avoid withholding. Tax form 1040nr See Backup withholding on gambling winnings in chapter 1 of Publication 505. Tax form 1040nr If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Tax form 1040nr See Estimated Tax for 2014 , later. Tax form 1040nr If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Tax form 1040nr See Underpayment Penalty for 2013 at the end of this chapter. Tax form 1040nr Form W-2G. Tax form 1040nr   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Tax form 1040nr Report the tax withheld on line 62 of Form 1040. Tax form 1040nr Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Tax form 1040nr To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Tax form 1040nr All unemployment compensation is taxable. Tax form 1040nr So, if you do not have income tax withheld, you may have to pay estimated tax. Tax form 1040nr See Estimated Tax for 2014 , later. Tax form 1040nr If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Tax form 1040nr For information, see Underpayment Penalty for 2013 at the end of this chapter. Tax form 1040nr Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Tax form 1040nr These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Tax form 1040nr S. Tax form 1040nr C. Tax form 1040nr 1421 et. Tax form 1040nr seq. Tax form 1040nr ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Tax form 1040nr To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Tax form 1040nr If you do not choose to have income tax withheld, you may have to pay estimated tax. Tax form 1040nr See Estimated Tax for 2014 , later. Tax form 1040nr If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Tax form 1040nr For information, see Underpayment Penalty for 2013 at the end of this chapter. Tax form 1040nr More information. Tax form 1040nr   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Tax form 1040nr Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Tax form 1040nr Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Tax form 1040nr The information return shows how much you were paid during the year. Tax form 1040nr It also includes your name and taxpayer identification number (TIN). Tax form 1040nr TINs are explained in chapter 1 under Social Security Number (SSN) . Tax form 1040nr These payments generally are not subject to withholding. Tax form 1040nr However, “backup” withholding is required in certain situations. Tax form 1040nr Backup withholding can apply to most kinds of payments that are reported on Form 1099. Tax form 1040nr The payer must withhold at a flat 28% rate in the following situations. Tax form 1040nr You do not give the payer your TIN in the required manner. Tax form 1040nr The IRS notifies the payer that the TIN you gave is incorrect. Tax form 1040nr You are required, but fail, to certify that you are not subject to backup withholding. Tax form 1040nr The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Tax form 1040nr The IRS will do this only after it has mailed you four notices over at least a 210-day period. Tax form 1040nr See Backup Withholding in chapter 1 of Publication 505 for more information. Tax form 1040nr Penalties. Tax form 1040nr   There are civil and criminal penalties for giving false information to avoid backup withholding. Tax form 1040nr The civil penalty is $500. Tax form 1040nr The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Tax form 1040nr Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Tax form 1040nr This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Tax form 1040nr You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Tax form 1040nr Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Tax form 1040nr If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Tax form 1040nr If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Tax form 1040nr For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Tax form 1040nr Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Tax form 1040nr To do this, give a new Form W-4 to your employer. Tax form 1040nr See chapter 1 of Publication 505. Tax form 1040nr Estimated tax not required. Tax form 1040nr   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Tax form 1040nr You had no tax liability for 2013. Tax form 1040nr You were a U. Tax form 1040nr S. Tax form 1040nr citizen or resident alien for the whole year. Tax form 1040nr Your 2013 tax year covered a 12-month period. Tax form 1040nr   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Tax form 1040nr For the definition of “total tax” for 2013, see Publication 505, chapter 2. Tax form 1040nr Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Tax form 1040nr You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Tax form 1040nr General rule. Tax form 1040nr   In most cases, you must pay estimated tax for 2014 if both of the following apply. Tax form 1040nr You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Tax form 1040nr You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Tax form 1040nr Your 2013 tax return must cover all 12 months. Tax form 1040nr    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Tax form 1040nr Special rules for farmers, fishermen, and higher income taxpayers. Tax form 1040nr   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Tax form 1040nr If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. Tax form 1040nr See Figure 4-A and Publication 505, chapter 2 for more information. Tax form 1040nr Figure 4-A. Tax form 1040nr Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Tax form 1040nr Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Tax form 1040nr   Resident and nonresident aliens also may have to pay estimated tax. Tax form 1040nr Resident aliens should follow the rules in this chapter unless noted otherwise. Tax form 1040nr Nonresident aliens should get Form 1040-ES (NR), U. Tax form 1040nr S. Tax form 1040nr Estimated Tax for Nonresident Alien Individuals. Tax form 1040nr   You are an alien if you are not a citizen or national of the United States. Tax form 1040nr You are a resident alien if you either have a green card or meet the substantial presence test. Tax form 1040nr For more information about the substantial presence test, see Publication 519, U. Tax form 1040nr S. Tax form 1040nr Tax Guide for Aliens. Tax form 1040nr Married taxpayers. Tax form 1040nr   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Tax form 1040nr   You and your spouse can make joint estimated tax payments even if you are not living together. Tax form 1040nr   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Tax form 1040nr   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Tax form 1040nr Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Tax form 1040nr 2013 separate returns and 2014 joint return. Tax form 1040nr   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Tax form 1040nr You filed a separate return if you filed as single, head of household, or married filing separately. Tax form 1040nr 2013 joint return and 2014 separate returns. Tax form 1040nr   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Tax form 1040nr You file a separate return if you file as single, head of household, or married filing separately. Tax form 1040nr   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. Tax form 1040nr Then multiply the tax on the joint return by the following fraction. Tax form 1040nr     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Tax form 1040nr Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Tax form 1040nr Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Tax form 1040nr For 2014, they plan to file married filing separately. Tax form 1040nr Joe figures his share of the tax on the 2013 joint return as follows. Tax form 1040nr   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Tax form 1040nr 6%     Joe's share of tax on joint return  ($6,386 × 87. Tax form 1040nr 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Tax form 1040nr When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Tax form 1040nr Use your 2013 federal tax return as a guide. Tax form 1040nr You can use Form 1040-ES and Publication 505 to figure your estimated tax. Tax form 1040nr Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Tax form 1040nr You must make adjustments both for changes in your own situation and for recent changes in the tax law. Tax form 1040nr For a discussion of these changes, visit IRS. Tax form 1040nr gov. Tax form 1040nr For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Tax form 1040nr When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Tax form 1040nr Each period has a specific payment due date. Tax form 1040nr If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Tax form 1040nr The payment periods and due dates for estimated tax payments are shown next. Tax form 1040nr   For the period: Due date:*     Jan. Tax form 1040nr 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Tax form 1040nr 15     Sept. Tax form 1040nr 1– Dec. Tax form 1040nr 31 Jan. Tax form 1040nr 15, next year     *See Saturday, Sunday, holiday rule and January payment . Tax form 1040nr Saturday, Sunday, holiday rule. Tax form 1040nr   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. Tax form 1040nr January payment. Tax form 1040nr   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Tax form 1040nr Fiscal year taxpayers. Tax form 1040nr   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Tax form 1040nr When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Tax form 1040nr If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Tax form 1040nr You can pay all your estimated tax at that time, or you can pay it in installments. Tax form 1040nr If you choose to pay in installments, make your first payment by the due date for the first payment period. Tax form 1040nr Make your remaining installment payments by the due dates for the later periods. Tax form 1040nr No income subject to estimated tax during first period. Tax form 1040nr    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Tax form 1040nr You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Tax form 1040nr The following chart shows when to make installment payments. Tax form 1040nr If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. Tax form 1040nr 15 Jan. Tax form 1040nr 15 next year April 1–May 31 June 16 Sept. Tax form 1040nr 15 Jan. Tax form 1040nr 15 next year June 1–Aug. Tax form 1040nr 31 Sept. Tax form 1040nr 15 Jan. Tax form 1040nr 15 next year After Aug. Tax form 1040nr 31 Jan. Tax form 1040nr 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Tax form 1040nr How much to pay to avoid a penalty. Tax form 1040nr   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Tax form 1040nr How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Tax form 1040nr You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Tax form 1040nr These methods are described in chapter 2 of Publication 505. Tax form 1040nr If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Tax form 1040nr If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Tax form 1040nr Underpayment penalty. Tax form 1040nr   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Tax form 1040nr Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Tax form 1040nr See chapter 4 of Publication 505 for more information. Tax form 1040nr Change in estimated tax. Tax form 1040nr   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Tax form 1040nr Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Tax form 1040nr Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Tax form 1040nr You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Tax form 1040nr How To Pay Estimated Tax There are several ways to pay estimated tax. Tax form 1040nr Credit an overpayment on your 2013 return to your 2014 estimated tax. Tax form 1040nr Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Tax form 1040nr Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Tax form 1040nr Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Tax form 1040nr On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Tax form 1040nr Take the amount you have credited into account when figuring your estimated tax payments. Tax form 1040nr You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Tax form 1040nr You also cannot use that overpayment in any other way. Tax form 1040nr Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Tax form 1040nr You can pay using either of the following electronic payment methods. Tax form 1040nr Direct transfer from your bank account. Tax form 1040nr Credit or debit card. Tax form 1040nr To pay your taxes online or for more information, go to www. Tax form 1040nr irs. Tax form 1040nr gov/e-pay. Tax form 1040nr Pay by Phone Paying by phone is another safe and secure method of paying electronically. Tax form 1040nr Use one of the following methods. Tax form 1040nr Direct transfer from your bank account. Tax form 1040nr Credit or debit card. Tax form 1040nr To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Tax form 1040nr People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Tax form 1040nr To pay using a credit or debit card, you can call one of the following service providers. Tax form 1040nr There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Tax form 1040nr WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Tax form 1040nr payUSAtax. Tax form 1040nr com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Tax form 1040nr officialpayments. Tax form 1040nr com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Tax form 1040nr PAY1040. Tax form 1040nr com For the latest details on how to pay by phone, go to www. Tax form 1040nr irs. Tax form 1040nr gov/e-pay. Tax form 1040nr Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Tax form 1040nr During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Tax form 1040nr The enclosed payment vouchers will be preprinted with your name, address, and social security number. Tax form 1040nr Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Tax form 1040nr Use the window envelopes that came with your Form 1040-ES package. Tax form 1040nr If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Tax form 1040nr Note. Tax form 1040nr These criteria can change without notice. Tax form 1040nr If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Tax form 1040nr irs. Tax form 1040nr gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Tax form 1040nr Complete one of these and make your payment timely to avoid penalties for paying late. Tax form 1040nr Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Tax form 1040nr If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Tax form 1040nr gov. Tax form 1040nr Follow the instructions to make sure you use the vouchers correctly. Tax form 1040nr Joint estimated tax payments. Tax form 1040nr   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Tax form 1040nr Change of address. Tax form 1040nr   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Tax form 1040nr Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Tax form 1040nr Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Tax form 1040nr Also take credit for the estimated tax you paid for 2013. Tax form 1040nr These credits are subtracted from your total tax. Tax form 1040nr Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Tax form 1040nr Two or more employers. Tax form 1040nr   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Tax form 1040nr You may be able to claim the excess as a credit against your income tax when you file your return. Tax form 1040nr See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Tax form 1040nr Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Tax form 1040nr Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Tax form 1040nr Forms W-2 and W-2G. Tax form 1040nr   If you file a paper return, always file Form W-2 with your income tax return. Tax form 1040nr File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Tax form 1040nr   You should get at least two copies of each form. Tax form 1040nr If you file a paper return, attach one copy to the front of your federal income tax return. Tax form 1040nr Keep one copy for your records. Tax form 1040nr You also should receive copies to file with your state and local returns. Tax form 1040nr Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Tax form 1040nr You should receive a separate Form W-2 from each employer you worked for. Tax form 1040nr If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Tax form 1040nr However, your employer must provide or send it to you by January 31, 2014. Tax form 1040nr If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Tax form 1040nr If you have not received your Form W-2 by January 31, you should ask your employer for it. Tax form 1040nr If you do not receive it by February 15, call the IRS. Tax form 1040nr Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Tax form 1040nr Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Tax form 1040nr In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Tax form 1040nr Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Tax form 1040nr If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Tax form 1040nr Report the amounts you won on line 21 of Form 1040. Tax form 1040nr Take credit for the tax withheld on line 62 of Form 1040. Tax form 1040nr If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Tax form 1040nr The 1099 Series Most forms in the 1099 series are not filed with your return. Tax form 1040nr These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Tax form 1040nr Unless instructed to file any of these forms with your return, keep them for your records. Tax form 1040nr There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax form 1040nr ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Tax form 1040nr If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Tax form 1040nr See the instructions to these forms for details. Tax form 1040nr Form 1099-R. Tax form 1040nr   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Tax form 1040nr Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Tax form 1040nr You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Tax form 1040nr Backup withholding. Tax form 1040nr   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Tax form 1040nr Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Tax form 1040nr Call the telephone number or write to the address given for the payer on the form. Tax form 1040nr The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Tax form 1040nr A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Tax form 1040nr In certain situations, you will receive two forms in place of the original incorrect form. Tax form 1040nr This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Tax form 1040nr One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Tax form 1040nr This form will have an “X” in the “CORRECTED” box at the top of the form. Tax form 1040nr The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Tax form 1040nr Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Tax form 1040nr S. Tax form 1040nr Individual Income Tax Return. Tax form 1040nr Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Tax form 1040nr Do not include any amount withheld from your spouse's income. Tax form 1040nr However, different rules may apply if you live in a community property state. Tax form 1040nr Community property states are listed in chapter 2. Tax form 1040nr For more information on these rules, and some exceptions, see Publication 555, Community Property. Tax form 1040nr Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Tax form 1040nr For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Tax form 1040nr Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Tax form 1040nr Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Tax form 1040nr You must use Form 1040 or Form 1040A if you paid estimated tax. Tax form 1040nr You cannot use Form 1040EZ. Tax form 1040nr Name changed. Tax form 1040nr   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Tax form 1040nr The statement should cover payments you made jointly with your spouse as well as any you made separately. Tax form 1040nr   Be sure to report the change to the Social Security Administration. Tax form 1040nr This prevents delays in processing your return and issuing any refunds. Tax form 1040nr Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Tax form 1040nr If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Tax form 1040nr One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Tax form 1040nr If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Tax form 1040nr Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Tax form 1040nr If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Tax form 1040nr If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Tax form 1040nr If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Tax form 1040nr Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Tax form 1040nr Generally, you will not have to pay a penalty for 2013 if any of the following apply. Tax form 1040nr The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Tax form 1040nr The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Tax form 1040nr Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Tax form 1040nr You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Tax form 1040nr See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Tax form 1040nr Farmers and fishermen. Tax form 1040nr   Special rules apply if you are a farmer or fisherman. Tax form 1040nr See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Tax form 1040nr IRS can figure the penalty for you. Tax form 1040nr   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. Tax form 1040nr Generally, the IRS will figure the penalty for you and send you a bill. Tax form 1040nr However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Tax form 1040nr See chapter 4 of Publication 505. Tax form 1040nr Prev  Up  Next   Home   More Online Publications
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The Tax Form 1040nr

Tax form 1040nr Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Tax form 1040nr Ordering forms and publications. Tax form 1040nr Tax questions. Tax form 1040nr All material in this publication may be reprinted freely. Tax form 1040nr A citation to Your Federal Income Tax (2013) would be appropriate. Tax form 1040nr The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Tax form 1040nr However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Tax form 1040nr This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Tax form 1040nr Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Tax form 1040nr All taxpayers have important rights when working with the IRS. Tax form 1040nr These rights are described in Your Rights as a Taxpayer in the back of this publication. Tax form 1040nr What's New This section summarizes important tax changes that took effect in 2013. Tax form 1040nr Most of these changes are discussed in more detail throughout this publication. Tax form 1040nr Future developments. Tax form 1040nr  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Tax form 1040nr irs. Tax form 1040nr gov/pub17. Tax form 1040nr Additional Medicare Tax. Tax form 1040nr  Beginning in 2013, a 0. Tax form 1040nr 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Tax form 1040nr See Form 8959 and its instructions. Tax form 1040nr Net Investment Income Tax. Tax form 1040nr  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Tax form 1040nr The NIIT is 3. Tax form 1040nr 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Tax form 1040nr See Form 8960 and its instructions. Tax form 1040nr Change in tax rates. Tax form 1040nr  The highest tax rate is 39. Tax form 1040nr 6%. Tax form 1040nr For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Tax form 1040nr Tax rate on net capital gain and qualified dividends. Tax form 1040nr  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Tax form 1040nr See chapter 16. Tax form 1040nr Medical and dental expenses. Tax form 1040nr  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Tax form 1040nr 5% if either you or your spouse is age 65 or older). Tax form 1040nr See chapter 21. Tax form 1040nr Personal exemption amount increased for certain taxpayers. Tax form 1040nr  Your personal exemption is increased to $3,900. Tax form 1040nr But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Tax form 1040nr See chapter 3. Tax form 1040nr Limit on itemized deductions. Tax form 1040nr  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Tax form 1040nr See chapter 29. Tax form 1040nr Same-sex marriages. Tax form 1040nr  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Tax form 1040nr See chapter 2. Tax form 1040nr If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Tax form 1040nr For details on filing amended returns, see chapter 1. Tax form 1040nr Health flexible spending arrangements (FSAs). Tax form 1040nr  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Tax form 1040nr See chapter 5. Tax form 1040nr Expiring credits. Tax form 1040nr  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Tax form 1040nr You cannot claim either one on your 2013 return. Tax form 1040nr See chapter 37. Tax form 1040nr Ponzi-type investment schemes. Tax form 1040nr  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Tax form 1040nr See chapter 25. Tax form 1040nr Home office deduction simplified method. Tax form 1040nr  If you can take a home office deduction, you may be able to use a simplified method to figure it. Tax form 1040nr See Publication 587. Tax form 1040nr Standard mileage rates. Tax form 1040nr  The 2013 rate for business use of your car is increased to 56½ cents a mile. Tax form 1040nr See chapter 26. Tax form 1040nr The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Tax form 1040nr See chapter 21. Tax form 1040nr The 2013 rate for use of your car to move is increased to 24 cents a mile. Tax form 1040nr See Publication 521, Moving Expenses. Tax form 1040nr Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Tax form 1040nr Many of these items are explained in more detail later in this publication. Tax form 1040nr Enter your social security number (SSN). Tax form 1040nr  Enter your SSN in the space provided on your tax form. Tax form 1040nr If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Tax form 1040nr See chapter 1. Tax form 1040nr Secure your tax records from identity theft. Tax form 1040nr  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Tax form 1040nr An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Tax form 1040nr For more information about identity theft and how to reduce your risk from it, see chapter 1. Tax form 1040nr Taxpayer identification numbers. Tax form 1040nr  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Tax form 1040nr This applies even if the person was born in 2013. Tax form 1040nr Generally, this number is the person's social security number (SSN). Tax form 1040nr See chapter 1. Tax form 1040nr Foreign source income. Tax form 1040nr  If you are a U. Tax form 1040nr S. Tax form 1040nr citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Tax form 1040nr S. Tax form 1040nr law. Tax form 1040nr This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Tax form 1040nr This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Tax form 1040nr If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Tax form 1040nr For details, see Publication 54, Tax Guide for U. Tax form 1040nr S. Tax form 1040nr Citizens and Resident Aliens Abroad. Tax form 1040nr Foreign financial assets. Tax form 1040nr  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Tax form 1040nr Check www. Tax form 1040nr IRS. Tax form 1040nr gov/form8938 for details. Tax form 1040nr Automatic 6-month extension to file tax return. Tax form 1040nr  You can use Form 4868, Application for Automatic Extension of Time To File U. Tax form 1040nr S. Tax form 1040nr Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Tax form 1040nr See chapter 1. Tax form 1040nr Include your phone number on your return. Tax form 1040nr  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Tax form 1040nr Please enter your daytime telephone number on your tax form next to your signature and occupation. Tax form 1040nr If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Tax form 1040nr Payment of taxes. Tax form 1040nr   You can pay your taxes online, by phone, or by check or money order. Tax form 1040nr You can make a direct transfer from your bank account or use a credit or debit card. Tax form 1040nr If you e-file, you can schedule an electronic payment. Tax form 1040nr See chapter 1. Tax form 1040nr Faster ways to file your return. Tax form 1040nr  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Tax form 1040nr You can use IRS e-file (electronic filing). Tax form 1040nr See chapter 1. Tax form 1040nr Free electronic filing. Tax form 1040nr  You may be able to file your 2013 taxes online for free. Tax form 1040nr See chapter 1. Tax form 1040nr Change of address. Tax form 1040nr  If you change your address, you should notify the IRS. Tax form 1040nr See Change of Address in chapter 1. Tax form 1040nr Refund on a late filed return. Tax form 1040nr  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Tax form 1040nr See chapter 1. Tax form 1040nr Frivolous tax returns. Tax form 1040nr  The IRS has published a list of positions that are identified as frivolous. Tax form 1040nr The penalty for filing a frivolous tax return is $5,000. Tax form 1040nr See chapter 1. Tax form 1040nr Filing erroneous claim for refund or credit. Tax form 1040nr  You may have to pay a penalty if you file an erroneous claim for refund or credit. Tax form 1040nr See chapter 1. Tax form 1040nr Privacy Act and paperwork reduction information. Tax form 1040nr   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Tax form 1040nr A complete statement on this subject can be found in your tax form instructions. Tax form 1040nr Customer service for taxpayers. Tax form 1040nr  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Tax form 1040nr See How To Get Tax Help in the back of this publication. Tax form 1040nr Preparer e-file mandate. Tax form 1040nr  Most paid preparers must e-file returns they prepare and file. Tax form 1040nr Your preparer may make you aware of this requirement and the options available to you. Tax form 1040nr Treasury Inspector General for Tax Administration. Tax form 1040nr   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Tax form 1040nr You can remain anonymous. Tax form 1040nr Photographs of missing children. Tax form 1040nr  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax form 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax form 1040nr You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax form 1040nr Introduction This publication covers the general rules for filing a federal income tax return. Tax form 1040nr It supplements the information contained in your tax form instructions. Tax form 1040nr It explains the tax law to make sure you pay only the tax you owe and no more. Tax form 1040nr How this publication is arranged. Tax form 1040nr   This publication closely follows Form 1040, U. Tax form 1040nr S. Tax form 1040nr Individual Income Tax Return. Tax form 1040nr It is divided into six parts which cover different sections of Form 1040. Tax form 1040nr Each part is further divided into chapters which generally discuss one line of the form. Tax form 1040nr Do not worry if you file Form 1040A or Form 1040EZ. Tax form 1040nr Anything included on a line of either of these forms is also included on Form 1040. Tax form 1040nr   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Tax form 1040nr What is in this publication. Tax form 1040nr   The publication begins with the rules for filing a tax return. Tax form 1040nr It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Tax form 1040nr It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Tax form 1040nr The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Tax form 1040nr   Throughout the publication are examples showing how the tax law applies in typical situations. Tax form 1040nr Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Tax form 1040nr   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Tax form 1040nr References to those other publications are provided for your information. Tax form 1040nr Icons. Tax form 1040nr   Small graphic symbols, or icons, are used to draw your attention to special information. Tax form 1040nr See Table 1 later for an explanation of each icon used in this publication. Tax form 1040nr What is not covered in this publication. Tax form 1040nr   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Tax form 1040nr This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Tax form 1040nr   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Tax form 1040nr Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Tax form 1040nr Publication 535, Business Expenses. Tax form 1040nr Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Tax form 1040nr Help from the IRS. Tax form 1040nr   There are many ways you can get help from the IRS. Tax form 1040nr These are explained under How To Get Tax Help in the back of this publication. Tax form 1040nr Comments and suggestions. Tax form 1040nr   We welcome your comments about this publication and your suggestions for future editions. Tax form 1040nr   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax form 1040nr NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax form 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax form 1040nr   You can send your comments from www. Tax form 1040nr irs. Tax form 1040nr gov/formspubs/. Tax form 1040nr Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax form 1040nr   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax form 1040nr Ordering forms and publications. Tax form 1040nr   Visit www. Tax form 1040nr irs. Tax form 1040nr gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax form 1040nr Internal Revenue Service 1201 N. Tax form 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax form 1040nr   If you have a tax question, check the information available on IRS. Tax form 1040nr gov or call 1-800-829-1040. Tax form 1040nr We cannot answer tax questions sent to either of the above addresses. Tax form 1040nr IRS mission. Tax form 1040nr   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Tax form 1040nr Table 1. Tax form 1040nr Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Tax form 1040nr An Internet site or an email address. Tax form 1040nr An address you may need. Tax form 1040nr Items you should keep in your personal records. Tax form 1040nr Items you may need to figure or a worksheet you may need to complete and keep for your records. Tax form 1040nr An important phone number. Tax form 1040nr Helpful information you may need. Tax form 1040nr Prev  Up  Next   Home   More Online Publications