2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board
2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board
2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board
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Itemized Deductions Worksheet—Line 17<br />
• Your share of the investment<br />
(keep <strong>for</strong> your records)<br />
expenses of a regulated investment<br />
company.<br />
• Certain losses on nonfederally<br />
1. Add the amounts on Schedule A, lines 3, 7, 8, 15, and 16 . . 1.<br />
insured deposits in an insolvent or<br />
2. Enter the total of the amount on Schedule A, line 8, plus any<br />
bankrupt financial institution. For<br />
casualty or theft losses included on line 16 ............ 2.<br />
details, including limits that apply, see<br />
Pub. 529.<br />
Caution: Be sure your casualty or theft losses are clearly<br />
• Casualty and theft losses of property<br />
identified on the dotted lines next to line 16.<br />
used in per<strong>for</strong>ming services as an<br />
3. Is the amount on line 2 less than the amount on line 1? employee from <strong>Form</strong> 4684, lines 32<br />
❏ No. Stop. Your deduction is not limited. Enter the amount<br />
and 38b, or <strong>Form</strong> 4797, line 18b(1).<br />
from line 1 above on Schedule A, line 17.<br />
• Deduction <strong>for</strong> repayment of amounts<br />
under a claim of right if $3,000 or less.<br />
❏ Yes. Subtract line 2 from line 1 ................... 3.<br />
4. Multiply line 3 above by 80% (.80) . . . 4.<br />
Other Miscellaneous<br />
Deductions<br />
5. Enter the amount from <strong>Form</strong> <strong>1040NR</strong>,<br />
line 34 ...................... 5. Line 16<br />
6. Enter: $132,950 if you checked filing List the type and amount of each<br />
status box 1, 2, or 6; $66,475 if you<br />
expense on the dotted lines next to line<br />
checked filing status box 3, 4, or 5 . . 6. 16. Enter one total on line 16.<br />
7. Is the amount on line 6 less than the<br />
Examples of these expenses are:<br />
amount on line 5?<br />
• Casualty and theft losses of<br />
income-producing property from <strong>Form</strong><br />
❏ No. Stop. Your deduction is not 4684, lines 32 and 38b, or <strong>Form</strong> 4797,<br />
limited. Enter the amount from line<br />
line 18b(1).<br />
1 above on Schedule A, line 17. • Deduction <strong>for</strong> repayment of amounts<br />
❏ Yes. Subtract line 6 from line 5 . . . 7.<br />
under a claim of right if over $3,000.<br />
See Pub. 525 <strong>for</strong> details.<br />
8. Multiply line 7 above by 3% (.03) . . . . 8.<br />
• Impairment-related work expenses of<br />
9. Enter the smaller of line 4 or line 8 .................. 9.<br />
a disabled person.<br />
10. Total itemized deductions. Subtract line 9 from line 1.<br />
Enter the result here and on Schedule A, line 17 ........ 10.<br />
• Certain unrecovered investments in a<br />
pension.<br />
For more details on these and other<br />
expenses not subject to the 2% limit,<br />
see Pub. 529.<br />
1. You claim any travel, • Fees to employment agencies and<br />
transportation, meal, or entertainment other costs to look <strong>for</strong> a new job in your<br />
Total Itemized Deductions<br />
expenses <strong>for</strong> your job.<br />
present occupation, even if you do not<br />
2. Your employer paid you <strong>for</strong> any get a new job.<br />
Line 17<br />
of your job expenses reportable on • Certain business use of part of your<br />
line 9.<br />
home. For details, including limits that<br />
Use the worksheet above to figure the<br />
apply, see Pub. 587.<br />
amount to enter on line 17 if the<br />
If you used your own vehicle<br />
amount on <strong>Form</strong> <strong>1040NR</strong>, line 34, is<br />
• Certain educational expenses. For<br />
TIP and item 2 does not apply, you<br />
over $132,950 if you checked filing<br />
details, see Pub. 508.<br />
may be able to file <strong>Form</strong><br />
status box 1, 2, or 6; $66,475 if you<br />
2106-EZ instead.<br />
checked filing status box 3, 4, or 5.<br />
Line 10<br />
If you do not have to file <strong>Form</strong> 2106 Enter the fees you paid <strong>for</strong> preparation<br />
or 2106-EZ, list the type and amount of of your tax return, including fees paid Tax on Income Not<br />
each expense on the dotted lines next <strong>for</strong> filing your return electronically.<br />
to line 9. If you need more space,<br />
Effectively Connected<br />
attach a statement showing the type Line 11 With a U.S. Trade or<br />
and amount of each expense. Enter Enter the total amount you paid to<br />
one total on line 9. Business (Page 4)<br />
Examples of other expenses to<br />
include on line 9 are:<br />
• Safety equipment, small tools, and<br />
supplies you needed <strong>for</strong> your job.<br />
• Uni<strong>for</strong>ms required by your employer<br />
that are not suitable <strong>for</strong> ordinary wear.<br />
• Protective clothing required in your<br />
work, such as hard hats, safety shoes,<br />
and glasses.<br />
• Physical examinations required by<br />
your employer.<br />
• Dues to professional organizations<br />
and chambers of commerce.<br />
• Subscriptions to professional<br />
journals.<br />
<strong>Instructions</strong> <strong>for</strong> <strong>Form</strong> <strong>1040NR</strong><br />
produce or collect taxable income and<br />
manage or protect property held <strong>for</strong><br />
earning income. But do not include any<br />
personal expenses. List the type and<br />
amount of each expense on the dotted<br />
lines next to line 11. If you need more<br />
space, attach a statement showing the<br />
type and amount of each expense.<br />
Enter one total on line 11.<br />
Examples of expenses to include on<br />
line 11 are:<br />
• Certain legal and accounting fees.<br />
• Clerical help and office rent.<br />
• Custodial (<strong>for</strong> example, trust account)<br />
fees.<br />
-23-<br />
The following items are generally taxed<br />
at 30% if they are not effectively<br />
connected with your U.S. trade or<br />
business. The rate may be lower if your<br />
country and the United States have a<br />
treaty setting lower rates. Table 1 in<br />
Pub. 901 summarizes which countries<br />
have such treaties and what the rates<br />
are.<br />
The 30% tax applies only to amounts<br />
included in gross income. For example,<br />
the tax applies only to the part of a<br />
periodic annuity or pension payment<br />
that is subject to tax; it does not apply<br />
to the part that is a return of your cost.