2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board

Index
A Excess social security and RRTA N Standard mileage rates ........21
Address change ............25 tax withheld ..............19 Name change ..............19 State and local income taxes,
Adjustments ...............13 Exemptions ............. 8, 15 Nonresident aliens, defined ..... 2 deduction for .............21
Adoption expenses:
Extension of time to file ........ 3 Student loan interest
Credit for ............. 1, 17
deduction ............. 1, 13
Employer-provided benefits for . . 9
O
Alternative minimum tax (AMT) . . . 1
F Original issue discount ........24
Filing requirements .......... 2 Other income ..............13 T
Amended return ............25
Filing status ............... 7 Other taxes ...............17 Tax rate schedules ..........15
Amount you owe ............20
Foreign tax credit ...........16
Tax rates .............. 1, 15
Annuities .............. 11, 24
Tax table .................15
Archer MSA deduction ........13 P Tax withholding .......... 19, 24
G Payments ................19 Taxes:
B
Gains and (losses), capital . . . 10, 24 Penalties: Income effectively connected . . . 15
Business income or (loss) ......10
Gifts to reduce the public debt ....25 Early withdrawal of savings ....14 Income effectively connected:
Golden parachute payments .....19 Estimated tax ............20 Alternative minimum .......16
Group-term life insurance,
Frivolous return ...........26 Archer MSAs ...........18
C uncollected tax on ..........19 Late filing ...............25 Golden parachute payments . . 19
Capital assets, sales or
Late payment ............26 Qualified retirement plans,
exchanges ......... 10, 16, 24
Other .................26 including IRAs .........18
Capital gain distributions .... 10, 16
H Pensions and annuities ........11 Recapture taxes .........19
Health insurance deduction: Portfolio interest ............24 Section 72(m)(5) excess
Capital gain tax worksheet ......16
Self-employed .......... 1, 14 Preparer, requirement to sign tax
benefits .............19
Capital gains and
Household employment taxes ....19 return .................25 Social security and
(losses) ......... 1, 10, 16, 24
Private delivery services ....... 4
Medicare tax on tips .....18
Casualty and theft losses .......22
Uncollected employee social
Charity, gifts to ...........21-22
Problems, unresolved tax ......26
I
security and Medicare or
Child and dependent care expenses: Identifying number ........... 7
RRTA tax on tips .......19
Credit for ...............17 Income tax withholding ........25 Q
Income not effectively
Child tax credits ........1, 17, 19 connected .............23
Income to be reported . . . 9, 13, 23-24 Qualified performing artists .....14
Children of divorced or separated Taxpayer assistance .........26
Individual retirement arrangements Qualified retirement plans,
parents, exemption for ....... 8 (IRAs): deduction for .............14
Third party designee ....... 1, 21
Community income .......... 5 Contributions to ......... 1, 13
Tip income ............. 9, 18
Coverdell ESA ............. 1 Distributions from ..........11
Transportation tax ...........18
Credit for amount paid with Form Individual taxpayer identification
R Treaty benefits, reporting .......24
1040-C ................19 numbers (ITINs) ........... 7 Railroad retirement benefits (Tier Trusts ............. 2-3, 7, 15,
Credits against tax ......... 5, 16 Installment payments .........20 1)....................24 19
Interest charged due to late
Real property income election .... 6
payment of tax ............25 Records, how long to keep ......25
D Refund ..................20
U
Interest income ........... 9, 24
Dependent care benefits ....... 9 Refunds, credits, or offsets of
U.S. real property interests,
Itemized deductions ..... 15, 21, 23
Dependents, exemption state and local income taxes . . . 10
dispositions of ............ 5
deduction for ........... 8, 15 Reminders ................25
Unemployment compensation ....13
Direct deposit of refund ........20 K Rental income .............24
Unresolved tax problems .......26
Dispositions of U.S. real property Kinds of income ............ 5 Requesting a copy of your tax
interests ................ 5 return .................25 W
Dividend income .......... 9, 24
L
Resident aliens ............. 2 Wages and salaries ........ 9, 24
Divorced or separated parents, Retirement plan deduction,
children of .............. 8 Line instructions for Form 1040NR . .
When to file ............... 3
..................... 7
self-employed ............14
Dual-status taxpayers ......... 4
Where to file .............. 3
Rounding off to whole dollars .... 9
Who must file .............. 2
Royalties .................24
Widows and widowers, qualifying . . 8
E
M RRTA tax withheld ...........19
Winnings, proceeds from prizes,
Education IRAs ............. 1
Married persons who live apart . . . 8
awards, gambling and lotteries . . 24
Effectively connected income . . 9, 13
Mileage rates, standard ........ 1
S
Withholding tax .......... 19, 24
Election to be taxed as a resident
Miscellaneous itemized
deductions ............22-23 Salaries and wages ........ 9, 24
alien .................. 4
Mortgage interest credit ........17 Sales or exchanges, capital
■
Estates and trusts ...... 2-3, 7, 15
Moving expenses ...........13
assets .............. 10, 24
Estimated tax penalty .........20
Scholarship and fellowship
Estimated tax, individuals . . . 20, 25 grants .............1, 10, 14
Excess salary deferrals ........ 9 Social security benefits ........24
-40- Instructions for Form 1040NR