1040-nr, schedule 1

Do not report any income from self-employment or fees that you received as a notary public. Instead, you must complete Schedule C, even if you don’t have any business expenses. If you received a refund, credit, or offset in a different tax year from the one in which you paid the tax, you may need to complete the following worksheet to determine what to report in Line 1.

  • In Line 24a, enter your jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on jury duty.
  • See Line 13 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the HSA deduction.
  • The personal representative must file the return for a deceased person who was required to file a return for 2022.
  • See Line 21 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the student loan interest deduction.
  • See Line 17h under Instructions for Schedule 2 in the Instructions for Form 1040 for details on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A.

Capital gains can be offset with capital losses to lower your taxes; if your losses are higher than the current year’s gains, you can use Schedule D to carry those losses forward to the next tax year. Below are the nonresident alien forms or schedules eFile will help you fill out as you work. However, you contributed $3,000 to your health savings account, $8,000 to a SEP IRA, and paid student loan interest adding up to $1,000. With a total of $12,000 in above-the-line deductions, your adjusted gross income is $79,000, meaning you’re likely eligible for the full American Opportunity Tax Credit. Form 1040 Schedule 1 is used to report certain types of income that aren’t listed on the main 1040 form. Attach your completed Form 8992 to your income tax return.

Line Instructions for Form 1040-NR

When appropriate, we will be offering Certificates
and CE credit for upcoming webinars. And we invite you to visit our video portal at
There you can view archived versions of our webinars. Again, continuing
education credits or certificates of completion are not offered if you view an archived version of
any of our webinars on the IRS video portal. Another big thank you to James and Andy for a great
webinar and for sharing their expertise. I also want to thank you, our attendees, for attending
today’s webinar, Preparation of Form 1040-NR, U.S.-Nonresident Alien Income Tax Return. If you
attended today’s webinar for the entire 100 minutes from the official start time, you will receive
a certificate of completion that you can use with your credentialing organization for two possible
CE credits.

1040-nr, schedule 1

Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. In general, do not count the following as days of presence in the United States for the substantial presence test. Your resident status is considered to have been taken away from you if the U.S.

IRS Form 8949 Instructions

Jury duty pay does not apply to Form 1040-NR filers. See Line 16 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on self-employed SEP, SIMPLE, and qualified plans. See Line 8z under Instructions for Schedule 1 in the Instructions for Form 1040 for details on other income. Enter the amount that you received for work performed while an inmate in a penal institution.

  • If it makes any difference, I did not sell any of the stocks and am still holding them.
  • For more information, including other exceptions to withholding, see Interest Income in Pub.
  • The policy can also cover your child who is under the age of 27 at the end of the year even if the child wasn’t your dependent.

If you contributed to a governmental unemployment compensation program or to a governmental paid family leave program, and you are not itemizing deductions on Schedule A, then reduce the Line 7 number by those contributions. If you sold or exchanged assets used in a trade or business, enter the amount of losses or gains on the disposition of assets in Line 4. Last year, many of the federal tax forms were published late in December, with instructions booklet following in early January due to last minute legislative changes. John was physically present in the United States for 120 days in each of the years 2019, 2020, and 2021.

Federal Tax Forms

Only use the guidance for the filing status you checked at the top of page 1 of Form 1040-NR. No other guidance in Line 11 under Instructions for Schedule 3 in the Instructions for Form 1040 will apply to you. You cannot claim excess social security or tier 1 RRTA tax withheld for your spouse. If you are electing to treat income from real property located in the United States as effectively connected with a U.S. trade or business, report the rental income or loss on Schedule 1 (Form 1040), line 5.

Check “Yes” if you were subject to tax in a foreign country on any of the income reported in line 1, column (d). A U.S. person is a U.S. citizen or resident alien, a domestic partnership, a domestic how to start an ecommerce business in 2023 practical guide corporation, any estate other than a foreign estate, a domestic trust, or any other person who is not a foreign person. If you are filing this return for a trust, check the first “Yes” box.

See Line 4 under Instructions for Schedule 2, later, for additional information. Enter the deductible part of your self-employment tax on Schedule 1 (Form 1040), line 15. See the Instructions for Schedule SE (Form 1040) for additional information.

IRS Form 8978 Instructions

Enter “tax treaties” in the search box and click on United States Income Tax Treaties – A to Z. You can deduct state and local income taxes you paid or that were withheld from your salary during 2022 on income connected with a U.S. trade or business. If, during 2022, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Also, do not reduce your deduction by any state or local income tax refund or credit you expect to receive for 2022.

Also enter this amount on Form 1040-NR, line 12. If the gift of property is $250 or more, you must also have a contemporaneous written acknowledgment from the charitable organization. See Gifts of $250 or more, earlier, for more information.

Topic no. 502, Medical and dental expenses

The IRS trimmed down and simplified the old Form 1040, allowing people to add on forms as needed. You only need to file Schedule 1 if you have any of the additional types of income or adjustments to income mentioned above. Thomson Reuters International Tax Navigator produces all the required IRS withholding certificates, as well as 1042 tax returns and 1042-S reporting forms. Plus, professionals get the most extensive library for nonresident alien tax and immigration-related issues, including a searchable FAQ database with answers from leading international tax experts.