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Filing 1040x

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Filing 1040x

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Whether you file a Form 1040EZ or a complicated corporate return, you will benefit from knowing your rights as a taxpayer and being familiar with the IRS' obligations to protect them.
 

Page Last Reviewed or Updated: 27-Feb-2014

The Filing 1040x

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