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

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which box to check, read the following 7. You could have filed a joint return from the decree or agreement instead. explanations. with your spouse the year he or she See Pub. 504 for details. Were You Single or Married? If you died, even if you did not actually do so. Note: You must attach the required were married on December 31, information even if you filed it in an consider yourself married for the whole earlier year. year. If you were single, divorced, or Exemptions Exception. You do not have to legally separated under a decree of Exemptions for estates and trusts are attach Form 8332 or similar statement if divorce or separate maintenance on described in the instructions for line 37 your divorce decree or written December 31, consider yourself single on page 15. separation agreement went into effect for the whole year. If you meet the tests before 1985 and it states that you can described under Married Persons Note: Residents of India who were claim this child as your dependent. Who Live Apart below, you may students or business apprentices may consider yourself single for the whole Other Dependent Children. Include be able to claim exemptions for their year. the total number of children who did not spouse and dependents. See Pub. 519 live with you for reasons other than If your spouse died in 2001, consider for details. divorce or separation on the line yourself married to that spouse for the Line 7b—Spouse. If you checked labeled “Dependents on 7c not entered whole year, unless you remarried filing status box 3 or 4, you can take an above.” before the end of 2001. exemption for your spouse only if your spouse had no gross income for U.S. Line 7c, Column (2). You must Married Persons Who Live Apart. tax purposes and cannot be claimed as enter each dependent’s identifying Some married persons who have a a dependent on another U.S. number (SSN, ITIN, or adoption child and who do not live with their taxpayer’s return. (You can do this taxpayer identification number (ATIN)). spouse may file as single. If you meet even if your spouse died in 2001.) In If you do not enter the correct all five of the following tests and you addition, if you checked filing status box identifying number, at the time we are a married resident of Canada or 4, your spouse must have lived with process your return we may disallow Mexico, or a U.S. national, check the you in the United States at some time the exemption claimed for the box on line 1. If you meet the tests and during 2001. Finally, your spouse must dependent and reduce or disallow any you are a married resident of Japan or have an SSN or an ITIN. If your spouse other tax benefits (such as the child tax the Republic of Korea (South Korea), is not eligible to obtain an SSN, he or credit) based on the dependent. check the box on line 2. 1. You file a return separate from she can file Form W-7 with the IRS to For details on how your your spouse. apply for an ITIN. See Identifying TIP dependent can get an 2. You paid more than half the cost Number on page 7 for additional identifying number, see to keep up your home in 2001. information. Identifying Number on page 7. If your 3. You lived apart from your spouse dependent will not have a number by Line 7c—Dependents. Only U.S. during the last 6 months of 2001. the due date of your return, see nationals and residents of Canada, 4. Your home was the principal Extension of Time To File on page 3. Mexico, Japan, and the Republic of home of your child, stepchild, adopted Korea (South Korea), may claim If your dependent child was born child, or foster child for more than half exemptions for their dependents. If you and died in 2001 and you do not have of 2001. were a U.S. national (American an identifying number for the child, 5. You claim this child as your Samoan) or a resident of Canada or attach a copy of the child’s birth dependent or the child’s other parent Mexico, you can claim exemptions for certificate instead and enter “DIED” in claims him or her as a dependent under your children and other dependents on column (2). the rules in Pub. 501 for children of the same terms as U.S. citizens. See Adoption Taxpayer Identification divorced or separated parents. Pub. 501 for more details. If you were a Numbers (ATINs). If you have a resident of Japan or the Republic of dependent who was placed with you by Line 6—Qualifying Widow(er) With Korea (South Korea), you may claim an an authorized placement agency and Dependent Child. You may check the exemption for any of your children who you do not know his or her SSN, you box on line 6 if all seven of the lived with you in the United States at must get an ATIN for the dependent following apply. some time during 2001. from the IRS. An authorized placement 1. You were a resident of Canada, You can take an exemption for each agency includes any person authorized Mexico, Japan, or the Republic of of your dependents. If you have more by state law to place children for legal Korea (South Korea), or were a U.S. than five dependents, attach a adoption. See Form W-7A for details. national. statement to your return with the 2. Your spouse died in 1999 or Line 7c, Column (4). Check the box required information. 2000 and you did not remarry in 2001. in this column if your dependent is a 3. You have a child, stepchild, Children Who Did Not Live With qualifying child for the child tax credit adopted child, or foster child whom you You Due to Divorce or Separation. If (defined below). If you have at least can claim as a dependent. you checked filing status box 1 or 3 and one qualifying child, you may be able to 4. This child lived in your home for are claiming as a dependent a child take the child tax credit on line 44 and all of 2001. Temporary absences, such who did not live with you under the the additional child tax credit on line 58. as for school, vacation, or medical care, rules explained in Pub. 501 for children Qualifying Child for Child Tax count as time lived in the home. of divorced or separated parents, attach Credit. A qualifying child for purposes 5. You paid over half the cost of Form 8332 or similar statement to your of the child tax credit is a child who: keeping up your home return. But see the Exception below. If • Is claimed as your dependent on line 6. You were a resident alien or U.S. your divorce decree or separation 7c, and citizen the year your spouse died. This agreement went into effect after 1984 • Was under age 17 at the end of refers to your actual status, not the and it states you can claim the child as 2001, and election that some nonresident aliens your dependent without regard to any • Is your son, daughter, adopted child, can make to be taxed as U.S. condition, such as payment of support, grandchild, stepchild, or foster child, residents. you may attach a copy of certain pages and -8- Instructions for Form 1040NR
• Is a U.S. citizen or resident alien or business, depending on how you Coverdell ESA are reported on lines (See Resident Alien or Nonresident elect to treat them. 16a and 16b. Alien on page 2). • Corrective distributions shown on A child placed with you by an Line 8—Wages, Salaries, Tips, etc. Form 1099-R of (a) excess salary authorized placement agency for legal Enter the total of your effectively deferrals plus earnings and (b) excess adoption is an adopted child even if connected wages, salaries, tips, etc. contributions plus earnings to a the adoption is not final. An authorized For most people, the amount to enter retirement plan. But do not include placement agency includes any person on this line should be shown in box 1 of distributions from an IRA* or a authorized by state law to place their Form(s) W-2. However, do not Coverdell ESA on line 8. Instead, report children for legal adoption. include on line 8 amounts exempted them on lines 16a and 16b. under a tax treaty. Instead, include *This includes a Roth, SEP, or A grandchild is any descendent of these amounts on line 22 and complete SIMPLE IRA. your son, daughter, or adopted child item M on page 5 of Form 1040NR. and includes your great-grandchild, Also include on line 8: Missing or Incorrect Form W-2. If great-great-grandchild, etc. • Wages received as a household you do not get a W-2 form by January employee for which you did not receive 31, 2002, ask your employer for it. A foster child is any child you cared a W-2 form because your employer Even if you do not get a Form W-2, you for as your own child and who: paid you less than $1,300 in 2001. must still report your earnings on line 8. • Is (a) your brother, sister, Also, enter “HSH” and the amount not If you lose your Form W-2 or it is stepbrother, or stepsister; (b) a reported on a W-2 form on the dotted incorrect, ask your employer for a new descendant (such as a child, including line next to line 8. one. an adopted child) of your brother, sister, stepbrother, or stepsister; or (c) • Tip income you did not report to Line 9a—Taxable Interest. Report on a child placed with you by an your employer. Also include allocated line 9a all of your taxable interest authorized placement agency and tips shown on your W-2 form(s) unless income from assets effectively • Lived with you for all of 2001. A child you can prove that you received less. connected with a U.S. trade or who was born or died in 2001 is Allocated tips should be shown in box 8 business. considered to have lived with you for all of your W-2 form(s). They are not If you received interest not of 2001 if your home was the child’s included as income in box 1. See Pub. effectively connected with a U.S. trade home for the entire time he or she was 531 for more details. or business, report it on page 4 of Form alive during 2001. You may owe social security 1040NR, unless it is tax exempt under ! and Medicare tax on unreported a treaty and the withholding agent did CAUTION or allocated tips. See the not withhold tax on the payment. See Rounding Off to Whole instructions for line 50 on page 17. Pub. 901. In addition, interest from a • Dependent care benefits, which U.S. bank, savings and loan Dollars should be shown in box 10 of your W-2 association, credit union, or similar To round off cents to the nearest whole form(s). But first complete Form 2441 institution, and from certain deposits dollar on your forms and schedules, to see if you may exclude part or all of with U.S. insurance companies, is tax drop amounts under 50 cents and the benefits. exempt to a nonresident alien if it is not increase amounts from 50 to 99 cents • Employer-provided adoption effectively connected with a U.S. trade to the next dollar. If you do round off, benefits, which should be shown in box or business. do so for all amounts. But if you have to 12 of your W-2 form(s) with code T. But Interest credited in 2001 on deposits add two or more amounts to figure the first complete Form 8839 to see if you that you could not withdraw because of amount to enter on a line, include cents can exclude part or all of the benefits. the bankruptcy or insolvency of the when adding and only round off the • Excess salary deferrals. The financial institution may not have to be total. amount deferred should be shown in included in your 2001 income. For box 12 of your W-2 form and the details, see Pub. 550. “Retirement plan” box in box 13 should Line 9b—Tax-Exempt Interest. Income Effectively be checked. If the total amount you Certain types of interest income from deferred for 2001 under all plans was investments in state and municipal Connected With U.S. more than $10,500, include the excess bonds and similar instruments are not on line 8. But a different limit may apply Trade or Business taxed by the United States. If you if amounts were deferred under a received such tax-exempt interest Pub. 519 explains how income is tax-sheltered annuity plan or an eligible classified and what income you should income, report the amount on line 9b. plan of a state or local government or report here. The instructions for this Include any exempt-interest dividends tax-exempt organization. See Pub. 525 section assume you have decided that from a mutual fund or other regulated for details. the income involved is effectively investment company. Do not include connected with a U.S. trade or You may not deduct the amount interest earned on your IRA or ! business in which you were engaged. deferred. It is not included as Coverdell education savings account. But your decision may not be easy. CAUTION income in box 1 of your W-2 Also do not include interest from a U.S. “Interest,” for example, may be form. bank, savings and loan association, effectively connected with a U.S. trade • Disability pensions shown on Form credit union, or similar institution (or or business, it may not be, or it may be 1099-R if you have not reached the from certain deposits with U.S. tax exempt. The tax status of income minimum retirement age set by your insurance companies) that are exempt also depends on its source. Under employer. Disability pensions received from tax under a tax treaty or under some circumstances, items of income after you reach that age and other section 871(i) because the interest is from foreign sources are treated as pensions shown on Form 1099-R (other not effectively connected with a U.S. effectively connected with a U.S. trade than payments from an IRA* or a trade or business. or business. Other items are reportable Coverdell education savings account Line 10—Ordinary Dividends. Enter as effectively connected or not (ESA)) are reported on lines 17a and your total ordinary dividends from effectively connected with a U.S. trade 17b. Payments from an IRA or a assets effectively connected with a U.S. Instructions for Form 1040NR -9-
Page 1 and 2: 2001 Instructions for Form 1040NR U
Page 3 and 4: • You were not engaged in a trade
Page 5 and 6: Special rules apply for exemptions
Page 7: Inflation-Adjusted Amounts for Expa
Page 11 and 12: 2e of Forms 1099-DIV or substitute
Page 13 and 14: You may be able to pay less tax Wer
Page 15 and 16: Deduction for Exemptions Worksheet
Page 17 and 18: Capital Gain Tax Worksheet—Line 3
Page 19 and 20: the country of which you are a resi
Page 21 and 22: 2001 must have been made on time
Page 23 and 24: Itemized Deductions Worksheet—Lin
Page 25 and 26: periodic income ordinarily subject
Page 27 and 28: 2001 Tax Table For persons with tax
Page 29 and 30: 2001 Tax Table—Continued Caution:
Page 39 and 40: 2001 Tax Rate Schedules These tax r

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

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