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2010 Tax Forms And Instructions

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2010 Tax Forms And Instructions

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The 2010 Tax Forms And Instructions

2010 tax forms and instructions Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. 2010 tax forms and instructions , Students, teachers, and researchers. 2010 tax forms and instructions A Accuracy-related penalties, Accuracy-related penalty. 2010 tax forms and instructions Additional Medicare Tax, Additional Medicare Tax. 2010 tax forms and instructions , Additional Medicare Tax. 2010 tax forms and instructions Adoption credit Dual-status alien, Adoption credit. 2010 tax forms and instructions Nonresident alien, Adoption credit. 2010 tax forms and instructions Resident alien, Adoption credit. 2010 tax forms and instructions Agricultural workers, Agricultural workers. 2010 tax forms and instructions , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. 2010 tax forms and instructions Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 2010 tax forms and instructions S. 2010 tax forms and instructions possessions. 2010 tax forms and instructions , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. 2010 tax forms and instructions Source rule, Pensions and Annuities Asset-use test, Asset-use test. 2010 tax forms and instructions Assistance (see Tax help) Athletes, professional, Professional athletes. 2010 tax forms and instructions Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. 2010 tax forms and instructions Beneficiary of estate or trust, Beneficiary of an estate or trust. 2010 tax forms and instructions Business expenses, ordinary and necessary, Ordinary and necessary business expenses. 2010 tax forms and instructions Business operations, Business operations. 2010 tax forms and instructions Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. 2010 tax forms and instructions S. 2010 tax forms and instructions , Trade or Business in the United States Business-activities test, Business-activities test. 2010 tax forms and instructions C Canada Commuters, Regular commuters from Canada or Mexico. 2010 tax forms and instructions Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 2010 tax forms and instructions Residents of, Residents of Mexico or Canada or U. 2010 tax forms and instructions S. 2010 tax forms and instructions nationals. 2010 tax forms and instructions Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2010 tax forms and instructions Withholding tax, U. 2010 tax forms and instructions S. 2010 tax forms and instructions nationals or residents of Canada, Mexico, or South Korea. 2010 tax forms and instructions Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. 2010 tax forms and instructions Central withholding agreements, Central withholding agreements. 2010 tax forms and instructions Charitable contributions, Charitable contributions. 2010 tax forms and instructions Child and dependent care credit Dual-status alien, Child and dependent care credit. 2010 tax forms and instructions Nonresident alien, Child and dependent care credit. 2010 tax forms and instructions Resident alien, Child and dependent care credit. 2010 tax forms and instructions Child tax credit Resident alien, Child tax credit. 2010 tax forms and instructions , Child tax credit. 2010 tax forms and instructions , Child tax credit. 2010 tax forms and instructions Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. 2010 tax forms and instructions Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. 2010 tax forms and instructions Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. 2010 tax forms and instructions Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. 2010 tax forms and instructions Resident alien, Credit for the elderly or the disabled. 2010 tax forms and instructions Credits against tax Child and dependent care credit, Child and dependent care credit. 2010 tax forms and instructions , Child and dependent care credit. 2010 tax forms and instructions Child tax credit, Child tax credit. 2010 tax forms and instructions , Child tax credit. 2010 tax forms and instructions , Child tax credit. 2010 tax forms and instructions Credit for the elderly or the disabled, 6) Tax credits. 2010 tax forms and instructions Dual-status alien, Credits Earned income credit, Earned income credit. 2010 tax forms and instructions , 6) Tax credits. 2010 tax forms and instructions Education credits, Education credits. 2010 tax forms and instructions , Education credits. 2010 tax forms and instructions , 6) Tax credits. 2010 tax forms and instructions Excess social security tax withheld, Excess social security tax withheld. 2010 tax forms and instructions Foreign tax credit, Foreign tax credit. 2010 tax forms and instructions , Foreign tax credit. 2010 tax forms and instructions Hope credit, Education credits. 2010 tax forms and instructions , Education credits. 2010 tax forms and instructions Lifetime learning credit, Education credits. 2010 tax forms and instructions , Education credits. 2010 tax forms and instructions Retirement savings contributions, Retirement savings contributions credit. 2010 tax forms and instructions , Retirement savings contributions credit. 2010 tax forms and instructions , Retirement savings contributions credit. 2010 tax forms and instructions Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2010 tax forms and instructions Tax withheld at source, Tax withheld at the source. 2010 tax forms and instructions Tax withheld on partnership income, Tax withheld on partnership income. 2010 tax forms and instructions Withholding from wages, Withholding from wages. 2010 tax forms and instructions Crew members Alien status, Crew members. 2010 tax forms and instructions Compensation, Crew members. 2010 tax forms and instructions Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. 2010 tax forms and instructions Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. 2010 tax forms and instructions Depreciable property, Depreciable property. 2010 tax forms and instructions Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. 2010 tax forms and instructions Dividends, U. 2010 tax forms and instructions S. 2010 tax forms and instructions source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. 2010 tax forms and instructions Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. 2010 tax forms and instructions Earned income credit, 6) Tax credits. 2010 tax forms and instructions Education credit, 6) Tax credits. 2010 tax forms and instructions Exemptions, 2) Exemptions. 2010 tax forms and instructions Foreign tax credit, Foreign tax credit. 2010 tax forms and instructions Forms to file, Forms To File Head of household. 2010 tax forms and instructions , 3) Head of household. 2010 tax forms and instructions Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. 2010 tax forms and instructions Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. 2010 tax forms and instructions Tax rates, 5) Tax rates. 2010 tax forms and instructions When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. 2010 tax forms and instructions Nonresident alien, Earned income credit. 2010 tax forms and instructions Resident alien, Earned income credit. 2010 tax forms and instructions Education credits Dual-status alien, 6) Tax credits. 2010 tax forms and instructions Nonresident alien, Education credits. 2010 tax forms and instructions Resident alien, Education credits. 2010 tax forms and instructions Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. 2010 tax forms and instructions Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. 2010 tax forms and instructions Employees of international organizations, Employees of international organizations. 2010 tax forms and instructions Employees, household, Household employees. 2010 tax forms and instructions Employees, withholding exemption under tax treaty, Employees and independent contractors. 2010 tax forms and instructions Employer identification number, Employer identification number (EIN). 2010 tax forms and instructions Estate, beneficiary, Beneficiary of an estate or trust. 2010 tax forms and instructions Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. 2010 tax forms and instructions Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. 2010 tax forms and instructions Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. 2010 tax forms and instructions Compensation from a foreign employer, Students and exchange visitors. 2010 tax forms and instructions Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. 2010 tax forms and instructions Treaty income, Income affected by treaties. 2010 tax forms and instructions , Treaty Income Exempt individual, 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tax forms and instructions nationals. 2010 tax forms and instructions Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2010 tax forms and instructions Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. 2010 tax forms and instructions Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2010 tax forms and instructions Nonresident alien, Figuring Your Tax U. 2010 tax forms and instructions S. 2010 tax forms and instructions Virgin Islands, Aliens from the U. 2010 tax forms and instructions S. 2010 tax forms and instructions Virgin Islands. 2010 tax forms and instructions Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. 2010 tax forms and instructions Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. 2010 tax forms and instructions , Foreign employer. 2010 tax forms and instructions Foreign government employees Alien status, Foreign government-related individuals. 2010 tax forms and instructions Exempt from U. 2010 tax forms and instructions S. 2010 tax forms and instructions tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. 2010 tax forms and instructions S. 2010 tax forms and instructions tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. 2010 tax forms and instructions Foreign tax credit Dual-status alien, Foreign tax credit. 2010 tax forms and instructions Nonresident alien, Foreign tax credit. 2010 tax forms and instructions Resident alien, Foreign tax credit. 2010 tax forms and instructions Forms, Form 8843. 2010 tax forms and instructions 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. 2010 tax forms and instructions , Foreign tax credit. 2010 tax forms and instructions , Foreign tax credit. 2010 tax forms and instructions 2063, Form 2063 2106, Deductible travel expenses. 2010 tax forms and instructions 2210, Penalty for failure to pay estimated income tax. 2010 tax forms and instructions 3903, Moving expenses. 2010 tax forms and instructions 4563, Residents of American Samoa. 2010 tax forms and instructions 4790 (see FinCEN 105) 6251, Alternative minimum tax. 2010 tax forms and instructions 8233, Employees and independent contractors. 2010 tax forms and instructions 8275, Disclosure statement. 2010 tax forms and instructions 8288, Credit for tax withheld. 2010 tax forms and instructions 8288-A, Credit for tax withheld. 2010 tax forms and instructions 8288-B, Withholding certificates. 2010 tax forms and instructions 8801, Credit for prior year minimum tax. 2010 tax forms and instructions 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. 2010 tax forms and instructions 8843, Form 8843. 2010 tax forms and instructions 8854, Reporting requirements. 2010 tax forms and instructions FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. 2010 tax forms and instructions W-7, Individual taxpayer identification number (ITIN). 2010 tax forms and instructions W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. 2010 tax forms and instructions G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. 2010 tax forms and instructions Resident alien, Head of household. 2010 tax forms and instructions Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. 2010 tax forms and instructions I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 2010 tax forms and instructions Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. 2010 tax forms and instructions Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. 2010 tax forms and instructions S. 2010 tax forms and instructions sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. 2010 tax forms and instructions Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. 2010 tax forms and instructions Exemptions for spouse and dependents, Students and business apprentices from India. 2010 tax forms and instructions Standard deduction, Students and business apprentices from India. 2010 tax forms and instructions Withholding allowances, Students and business apprentices from India. 2010 tax forms and instructions Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2010 tax forms and instructions Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 2010 tax forms and instructions Intangible property, Intangible property. 2010 tax forms and instructions Interest Portfolio, Portfolio interest. 2010 tax forms and instructions , Interest that does not qualify as portfolio interest. 2010 tax forms and instructions Interest income Contingent, Contingent interest. 2010 tax forms and instructions Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. 2010 tax forms and instructions Exempt from U. 2010 tax forms and instructions S. 2010 tax forms and instructions tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. 2010 tax forms and instructions Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. 2010 tax forms and instructions K Korea, South Exemptions, Residents of South Korea. 2010 tax forms and instructions , Exemptions Married filing separately, Married nonresident alien. 2010 tax forms and instructions Qualifying widow filing status, Qualifying widow(er). 2010 tax forms and instructions Withholding tax, U. 2010 tax forms and instructions S. 2010 tax forms and instructions nationals or residents of Canada, Mexico, or South Korea. 2010 tax forms and instructions L Last year of residency, Last Year of Residency Long-term U. 2010 tax forms and instructions S. 2010 tax forms and instructions resident Defined, Long-term resident defined. 2010 tax forms and instructions Expatriation tax, Long-term resident defined. 2010 tax forms and instructions Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. 2010 tax forms and instructions Of nonresident aliens, Losses. 2010 tax forms and instructions Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. 2010 tax forms and instructions Resident alien, Married filing jointly. 2010 tax forms and instructions Medical condition, Medical condition. 2010 tax forms and instructions Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. 2010 tax forms and instructions Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 2010 tax forms and instructions Residents of, Residents of Mexico or Canada or U. 2010 tax forms and instructions S. 2010 tax forms and instructions nationals. 2010 tax forms and instructions Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2010 tax forms and instructions Withholding tax, U. 2010 tax forms and instructions S. 2010 tax forms and instructions nationals or residents of Canada, Mexico, or South Korea. 2010 tax forms and instructions Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2010 tax forms and instructions Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. 2010 tax forms and instructions Multi-level marketing, Multi-level marketing. 2010 tax forms and instructions , Multi-level marketing. 2010 tax forms and instructions Municipal bonds, State and local government obligations. 2010 tax forms and instructions N National of the United States, Qualifying widow(er). 2010 tax forms and instructions , 5) Tax rates. 2010 tax forms and instructions , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. 2010 tax forms and instructions Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. 2010 tax forms and instructions Business expenses, Ordinary and necessary business expenses. 2010 tax forms and instructions Casualty and theft losses, Casualty and theft losses. 2010 tax forms and instructions Charitable contributions, Charitable contributions. 2010 tax forms and instructions Child care credit, Child and dependent care credit. 2010 tax forms and instructions Credit for excess social security tax withheld, Excess social security tax withheld. 2010 tax forms and instructions Credit for income tax withheld, Withholding from wages. 2010 tax forms and instructions Credit for prior year minimum tax, Credit for prior year minimum tax. 2010 tax forms and instructions Defined, Nonresident Aliens Earned income credit, Earned income credit. 2010 tax forms and instructions Education credits, Education credits. 2010 tax forms and instructions Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. 2010 tax forms and instructions Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. 2010 tax forms and instructions How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2010 tax forms and instructions Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. 2010 tax forms and instructions Losses, Losses. 2010 tax forms and instructions Married filing jointly, Married nonresident alien. 2010 tax forms and instructions Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2010 tax forms and instructions Moving expenses, Moving expenses. 2010 tax forms and instructions Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). 2010 tax forms and instructions Standard deduction, Standard deduction. 2010 tax forms and instructions State and local income taxes, State and local income taxes. 2010 tax forms and instructions Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2010 tax forms and instructions Tax withheld at source, Tax withheld at the source. 2010 tax forms and instructions Travel expenses, Travel expenses. 2010 tax forms and instructions Withholding from partnership income, Tax withheld on partnership income. 2010 tax forms and instructions Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. 2010 tax forms and instructions Registered, Obligations in registered form. 2010 tax forms and instructions Original issue discount, Original issue discount (OID). 2010 tax forms and instructions P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. 2010 tax forms and instructions Payment against U. 2010 tax forms and instructions S. 2010 tax forms and instructions tax, Payments Tax withheld at the source, Tax withheld at the source. 2010 tax forms and instructions Withholding from wages, Tax Withheld Penalties, Penalties. 2010 tax forms and instructions , Penalties Accuracy-related, Accuracy-related penalty. 2010 tax forms and instructions Failure to file, Filing late. 2010 tax forms and instructions Failure to pay, Paying tax late. 2010 tax forms and instructions Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. 2010 tax forms and instructions Fraud, Fraud. 2010 tax forms and instructions Frivolous tax submission, Frivolous tax submission. 2010 tax forms and instructions Negligence, Negligence or disregard. 2010 tax forms and instructions Substantial understatement of income tax, Substantial understatement of income tax. 2010 tax forms and instructions Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. 2010 tax forms and instructions Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. 2010 tax forms and instructions Pensions, Pensions. 2010 tax forms and instructions Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. 2010 tax forms and instructions Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. 2010 tax forms and instructions S. 2010 tax forms and instructions business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. 2010 tax forms and instructions , Interest that does not qualify as portfolio interest. 2010 tax forms and instructions Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. 2010 tax forms and instructions Property Depreciable, Depreciable property. 2010 tax forms and instructions Intangible, Intangible property. 2010 tax forms and instructions Inventory, Inventory property. 2010 tax forms and instructions Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. 2010 tax forms and instructions Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 2010 tax forms and instructions S. 2010 tax forms and instructions possessions. 2010 tax forms and instructions , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. 2010 tax forms and instructions Q Qualified investment entity Distributions paid by, Qualified investment entities. 2010 tax forms and instructions R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. 2010 tax forms and instructions Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. 2010 tax forms and instructions Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. 2010 tax forms and instructions S. 2010 tax forms and instructions real property interest, U. 2010 tax forms and instructions S. 2010 tax forms and instructions real property interest. 2010 tax forms and instructions Real property income, Real property income. 2010 tax forms and instructions Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. 2010 tax forms and instructions Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. 2010 tax forms and instructions , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. 2010 tax forms and instructions Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. 2010 tax forms and instructions , Child tax credit. 2010 tax forms and instructions , Child tax credit. 2010 tax forms and instructions Defined, Resident Aliens Education credits, Education credits. 2010 tax forms and instructions Head of household, Head of household. 2010 tax forms and instructions Married filing jointly, Married filing jointly. 2010 tax forms and instructions Qualifying widow(er), Qualifying widow(er). 2010 tax forms and instructions Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. 2010 tax forms and instructions Nonresident alien, Retirement savings contributions credit. 2010 tax forms and instructions Resident alien, Retirement savings contributions credit. 2010 tax forms and instructions Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. 2010 tax forms and instructions Where to get, Where to get a sailing or departure permit. 2010 tax forms and instructions Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. 2010 tax forms and instructions Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. 2010 tax forms and instructions Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. 2010 tax forms and instructions Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). 2010 tax forms and instructions Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. 2010 tax forms and instructions Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. 2010 tax forms and instructions Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. 2010 tax forms and instructions State and local income taxes, State and local income taxes. 2010 tax forms and instructions Stocks, trading in, Trading in stocks, securities, and commodities. 2010 tax forms and instructions Student loan interest expense, Student loan interest expense. 2010 tax forms and instructions Students Alien status, Students. 2010 tax forms and instructions Engaged in U. 2010 tax forms and instructions S. 2010 tax forms and instructions business, Students and trainees. 2010 tax forms and instructions Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. 2010 tax forms and instructions Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. 2010 tax forms and instructions , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. 2010 tax forms and instructions , Students and business apprentices from India. 2010 tax forms and instructions , Students and business apprentices from India. 2010 tax forms and instructions , Students and business apprentices from India. 2010 tax forms 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