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1040nr Index A Alimony paid, Alimony paid. 1040nr Alimony received, Alimony received. 1040nr Annulment, Divorce or separation. 1040nr Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. 1040nr Business expenses, Business and investment expenses. 1040nr C Child tax credit, Child tax credit. 1040nr Civil service annuities, Civil service retirement. 1040nr Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. 1040nr Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. 1040nr CSRS annuities, Civil service retirement. 1040nr D Death of spouse, basis of property, Death of spouse. 1040nr Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. 1040nr Divorce, Divorce or separation. 1040nr Domestic partners, Registered domestic partners. 1040nr Domicile, Domicile E Earned income credit, Earned income credit. 1040nr End of the marital community, End of the Community Equitable relief, Equitable relief. 1040nr ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). 1040nr Estimated tax payments, Estimated tax payments. 1040nr Exempt income, Tax-exempt income. 1040nr Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. 1040nr F FERS annuities, Civil service retirement. 1040nr Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. 1040nr , Separate Return Preparation Free tax services, Free help with your tax return. 1040nr G Gains and losses, Gains and losses. 1040nr H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. 1040nr Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. 1040nr , Equitable relief. 1040nr Interest, Dividends, interest, and rents. 1040nr Investment expenses, Business and investment expenses. 1040nr IRA deduction, IRA deduction. 1040nr IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). 1040nr J Joint return vs. 1040nr separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. 1040nr M Military retirement pay, Military retirement pay. 1040nr N Nonresident alien spouse, Nonresident alien spouse. 1040nr O Overpayments, Overpayments. 1040nr P Partnership income, Partnership income. 1040nr Partnerships, self-employment tax, Partnerships. 1040nr Payments Estimated tax payments, Estimated tax payments. 1040nr Federal income tax withheld, Federal income tax withheld. 1040nr Pensions, Pensions. 1040nr Personal expenses, Personal expenses. 1040nr Publications (see Tax help) R Registered domestic partners, Registered domestic partners. 1040nr Relief from liability arising from community property law, Relief from liability arising from community property law. 1040nr Rents, Dividends, interest, and rents. 1040nr S Self-employment tax Partnership, Self-employment tax. 1040nr Sole proprietorship, Self-employment tax. 1040nr Separate income defined, Separate income. 1040nr Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. 1040nr Separate returns Extensions, Extension of time to file. 1040nr Separate returns vs. 1040nr joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. 1040nr Separation agreement, Divorce or separation. 1040nr Sole proprietorship, self-employment tax, Sole proprietorship. 1040nr Spousal agreements, Spousal agreements. 1040nr Spouses living apart, Spouses living apart all year. 1040nr T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. 1040nr TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. 1040nr Withholding tax, Federal income tax withheld. 1040nr Prev Up Home More Online Publications