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How To Fill 1040nr

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How To Fill 1040nr

How to fill 1040nr 31. How to fill 1040nr   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos Table of Contents ¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. How to fill 1040nr Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. How to fill 1040nr Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. How to fill 1040nr Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) ¿Que Hay de Nuevo? Impuesto sobre el ingreso neto de inversiones. How to fill 1040nr  Para años empezando después del 31 de diciembre de 2012, el impuesto de un hijo, el cual se calcula en el Formulario 8615, puede estar sujeto al impuesto sobre el ingreso neto de inversiones (NIIT, por sus siglas en inglés). How to fill 1040nr El NIIT es un impuesto de 3. How to fill 1040nr 8% sobre la cantidad menor entre el ingreso neto de inversión o el exceso del ingreso bruto ajustado modificado (MAGI) del hijo que exceda del límite superior específico. How to fill 1040nr Utilice el Formulario 8960, Net Investment Income Tax (Impuesto sobre ingreso neto de inversiones), en inglés, para calcular este impuesto. How to fill 1040nr Para más información sobre el NIIT, visite www. How to fill 1040nr irs. How to fill 1040nr gov e ingrese “Net Investment Income Tax” en la casilla de búsqueda “Search” (Buscar), en inglés. How to fill 1040nr Introduction Este capítulo explica los dos requisitos siguientes, los cuales podrían afectar el impuesto sobre ingresos no derivados del trabajo de determinados hijos: Si los ingresos procedentes de intereses y dividendos del hijo (incluidas las distribuciones de ganancias de capital) totalizan menos de $10,000, el padre o la madre tal vez pueda optar por incluir dichos ingresos en la declaración de uno de los padres en vez de presentar una declaración a nombre del hijo. How to fill 1040nr Vea Elección de los Padres de Declarar Intereses y Dividendos del Hijo , más adelante. How to fill 1040nr Si el total de intereses, dividendos y otros ingresos no derivados del trabajo del hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa de impuesto que la de sus padres en lugar de estar sujeta a la tasa del hijo. How to fill 1040nr (Vea Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo , más adelante). How to fill 1040nr En lo que concierne a estos requisitos, el término “hijo” abarca a hijos legalmente adoptados e hijastros. How to fill 1040nr Estos requisitos corresponden tanto si el hijo es dependiente como si no lo es. How to fill 1040nr Useful Items - You may want to see: Publicación 929 Tax Rules for Children and Dependents (Requisitos tributarios para hijos y dependientes), en inglés Formulario (e Instrucciones) 8615 Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés 8814 Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre Si los padres del hijo están casados el uno con el otro y presentan una declaración conjunta, básese en la declaración conjunta para calcular el impuesto sobre los ingresos no derivados del trabajo de dicho hijo. How to fill 1040nr La tasa impositiva y otra información de dicha declaración se utiliza para calcular el impuesto del hijo según se explica más adelante bajo Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo . How to fill 1040nr Padres que no Presentan la Declaración Conjunta Para los padres que no presenten la declaración conjunta, los siguientes temas aclaran, cuál declaración de impuestos de los padres tiene que utilizar para calcular el impuesto. How to fill 1040nr Sólo el padre o la madre cuya declaración se utilice puede elegir la opción descrita bajo Elección de los Padres de Declarar Intereses y Dividendos del Hijo . How to fill 1040nr Padres casados. How to fill 1040nr   Si los padres del hijo presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. How to fill 1040nr Padres que no viven juntos. How to fill 1040nr   Si los padres del hijo están casados el uno con el otro pero no viven juntos, y el padre o la madre con quien vive el hijo (el padre o la madre con custodia) se considera no casado, utilice la declaración del padre o de la madre con custodia. How to fill 1040nr Si el padre o la madre con custodia no es considerado no casado, utilice la declaración de quien tenga el mayor ingreso tributable. How to fill 1040nr   Para una explicación sobre cuándo una persona casada que vive aparte de su cónyuge es considerada no casada, vea Cabeza de Familia en el capítulo 2. How to fill 1040nr Padres divorciados. How to fill 1040nr   Si los padres del hijo están divorciados o legalmente separados y el padre o la madre que tuvo la custodia del hijo durante la mayor parte del año (el padre o la madre con custodia) no se ha vuelto a casar, utilice la declaración del padre o de la madre con custodia. How to fill 1040nr Padre o madre con custodia que se ha vuelto a casar. How to fill 1040nr   Si el padre o la madre con custodia ha vuelto a casarse, el padrastro o la madrastra (en vez del padre o la madre sin custodia) se considera el otro padre o la otra madre del hijo. How to fill 1040nr Por lo tanto, si el padre o la madre con custodia y el padrastro o la madrastra presentan una declaración conjunta, utilice dicha declaración conjunta. How to fill 1040nr No utilice la declaración del padre o de la madre sin custodia. How to fill 1040nr   Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. How to fill 1040nr Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero no viven juntos, corresponde el tema anterior Padres que no viven juntos . How to fill 1040nr Padres que nunca se han casado. How to fill 1040nr   Si los padres del hijo nunca han estado casados el uno con el otro pero vivieron juntos durante todo el año, utilice la declaración de quien tenga el mayor ingreso tributable. How to fill 1040nr Si los padres no vivieron juntos durante todo el año, corresponden los requisitos explicados anteriormente bajo Padres divorciados . How to fill 1040nr Padre viudo o madre viuda que se vuelve a casar. How to fill 1040nr   Si un viudo o una viuda vuelve a casarse, el nuevo cónyuge se considera el otro padre o la otra madre del hijo. How to fill 1040nr En este caso, corresponden los requisitos explicados anteriormente bajo Padre o madre con custodia que se ha vuelto a casar . How to fill 1040nr Elección de los Padres de Declarar los Intereses y Dividendos del Hijo Tal vez pueda optar por incluir los ingresos de su hijo procedentes de intereses y dividendos (incluidas las distribuciones de ganancias de capital) en la declaración de impuestos. How to fill 1040nr En tal caso, su hijo no estará obligado a presentar una declaración. How to fill 1040nr Puede elegir esta opción sólo si se cumplen todas las condiciones siguientes: Su hijo tenía menos de 19 años de edad (o tenía menos de 24 años si era estudiante a tiempo completo) al finalizar el año. How to fill 1040nr Su hijo recibió ingresos sólo de intereses y dividendos (incluidas las distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). How to fill 1040nr Los ingresos brutos del hijo eran menos de $10,000. How to fill 1040nr El hijo está obligado a presentar la declaración a no ser que usted elija incluir estos ingresos. How to fill 1040nr El hijo no presenta una declaración conjunta correspondiente al año actual. How to fill 1040nr No se efectuó ningún pago de impuestos estimados para el año ni se aplicó a este año ningún pago del año anterior (ni de una declaración enmendada) en exceso bajo el nombre y número de Seguro Social de su hijo. How to fill 1040nr No se retuvo de los ingresos de su hijo ningún impuesto federal sobre los ingresos conforme a las reglas de la retención adicional. How to fill 1040nr Usted es el padre o la madre cuya declaración se tiene que utilizar al aplicar los requisitos tributarios especiales para hijos. How to fill 1040nr (Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre , anteriormente). How to fill 1040nr Estas condiciones se hallan también en la Figura 31-A. How to fill 1040nr Determinados cumpleaños el 1 de enero. How to fill 1040nr   Un hijo que haya nacido el 1 de enero de 1995 se considerará de 19 años de edad al final del año 2013. How to fill 1040nr Usted no puede optar por declarar los intereses y dividendos de tal hijo a menos que éste fuera estudiante a tiempo completo. How to fill 1040nr   Aquel hijo que haya nacido el 1 de enero de 1990 se considerará de 24 años de edad al final del año 2013. How to fill 1040nr Usted no puede optar por declarar los intereses y dividendos de tal hijo. How to fill 1040nr Estudiante a tiempo completo. How to fill 1040nr   Un estudiante a tiempo completo es un hijo matriculado como tal durante alguna parte de cada uno de 5 meses del año calendario en una escuela o que asistió a tiempo completo a un curso de capacitación agrícola ofrecido sobre el terreno por una escuela, agencia del estado, condado o gobierno local. How to fill 1040nr El término “escuela” abarca escuelas politécnicas, profesionales e industriales. How to fill 1040nr Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. How to fill 1040nr Cómo optar por incluir los ingresos de su hijo. How to fill 1040nr   Elija incluir los ingresos de su hijo adjuntando el Formulario 8814 al Formulario 1040. How to fill 1040nr (Si opta por hacer esto, no puede presentar el Formulario 1040A ni el Formulario 1040EZ). How to fill 1040nr Adjunte un Formulario 8814 distinto correspondiente a cada hijo cuyos ingresos desee incluir. How to fill 1040nr Puede incluir los ingresos de uno o más hijos y no incluir los ingresos de otros. How to fill 1040nr Consecuencias de Incluir los Ingresos del Hijo El impuesto federal sobre los ingresos de su hijo podría ser mayor si opta por usar el Formulario 8814. How to fill 1040nr La tasa impositiva podría ser más alta. How to fill 1040nr   Si su hijo recibió dividendos calificados o distribuciones de ganancias de capital, usted podría pagar hasta $100 adicionales de impuestos si incluye los ingresos de su hijo en vez de presentar una declaración de impuestos por separado a nombre del hijo. How to fill 1040nr Esto se debe a que la tasa impositiva que corresponde a los ingresos de su hijo entre $1,000 y $2,000 es de 10% si usted opta por incluirlos. How to fill 1040nr No obstante, si presenta una declaración por separado en nombre del hijo, la tasa impositiva podría bajar hasta 0% (porcentaje de cero) debido a las tasas impositivas preferentes para dividendos calificados y distribuciones de ganancias de capital. How to fill 1040nr Deducciones que no puede tomar. How to fill 1040nr   Al hacer la elección de incluir estos ingresos en el Formulario 8814, no puede tomar ninguna de las deducciones siguientes a la que el hijo tendría derecho en su propia declaración. How to fill 1040nr La deducción estándar adicional si el hijo es ciego. How to fill 1040nr La deducción por una multa por el retiro prematuro de los ahorros de su hijo. How to fill 1040nr Deducciones detalladas (como gastos de inversiones de su hijo o donaciones caritativas). How to fill 1040nr Deducciones o créditos reducidos. How to fill 1040nr   Si utiliza el Formulario 8814, su ingreso bruto ajustado aumentado podría reducir determinados créditos o deducciones en la declaración, incluyendo lo siguiente: Deducciones por aportaciones a una cuenta de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés). How to fill 1040nr Deducciones por intereses sobre un préstamo de estudios. How to fill 1040nr Deducciones detalladas por gastos médicos, pérdidas por hecho fortuito y robo y ciertos gastos misceláneos. How to fill 1040nr Crédito por gastos del cuidado de hijos y dependientes. How to fill 1040nr Crédito tributario por hijos. How to fill 1040nr Créditos tributarios por estudios. How to fill 1040nr Crédito por ingreso del trabajo. How to fill 1040nr Figura 31-A. How to fill 1040nr ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Please click here for the text description of the image. How to fill 1040nr Figura 31–A. How to fill 1040nr ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Multa por pago insuficiente del impuesto estimado. How to fill 1040nr   Si elige incluir estos ingresos para 2013 y no se le retuvo impuesto suficiente o no pagó suficiente impuesto estimado para saldar los impuestos adeudados, podría estar sujeto a una multa. How to fill 1040nr Si piensa elegir lo mismo para 2014, es posible que necesite aumentar la retención de impuestos federales sobre el ingreso o los pagos de impuesto estimado para evitar la multa. How to fill 1040nr Vea el capítulo 4 para más información. How to fill 1040nr Cómo Calcular los Ingresos del Hijo Utilice la Parte I del Formulario 8814 para calcular los ingresos de su hijo procedentes de intereses y dividendos declarados por usted. How to fill 1040nr A sus ingresos sólo se le añade la cantidad que sea superior a $2,000. How to fill 1040nr La cantidad superior a $2,000 se indica en la línea 6 del Formulario 8814. How to fill 1040nr A menos que los ingresos del hijo abarquen dividendos calificados o distribuciones de ganancias de capital (explicadas a continuación), la misma cantidad se indica en la línea 12 del Formulario 8814. How to fill 1040nr Incluya la cantidad de la línea 12 del Formulario 8814 en la línea 21 del Formulario 1040. How to fill 1040nr Anote en inglés “Form 8814” en la línea de puntos al lado de la línea 21. How to fill 1040nr Si presenta más de un Formulario 8814, incluya el total de los montos de la línea 12 de todos los Formularios 8814 en la línea 21 del Formulario 1040. How to fill 1040nr Distribuciones de ganancias de capital y dividendos calificados. How to fill 1040nr   Si se incluye alguna distribución de ganancias de capital en los ingresos de dividendos de su hijo, vea Capital gain distributions (Distribuciones de ganancias de capital) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. How to fill 1040nr Si se incluye algún dividendo calificado en los ingresos de dividendos de su hijo, vea Qualified dividends (Dividendos calificados) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. How to fill 1040nr Cómo Calcular el Impuesto Adicional Utilice la Parte II del Formulario 8814 para calcular el impuesto sobre los $2,000 de los intereses y dividendos de su hijo que no incluya usted en sus ingresos. How to fill 1040nr Este impuesto se suma al impuesto calculado sobre los ingresos suyos. How to fill 1040nr Dicho impuesto adicional es la cantidad que sea menor entre: El 10% (multiplicado por la cantidad de los ingresos brutos de su hijo menos $1,000) o $100. How to fill 1040nr Incluya el monto de la línea 15 de todos los Formularios 8814 en el total de la línea 44 del Formulario 1040. How to fill 1040nr Marque el recuadro a de la línea 44 del Formulario 1040. How to fill 1040nr Figura 31-B. How to fill 1040nr ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Please click here for the text description of the image. How to fill 1040nr Figura 31-B. How to fill 1040nr ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo Si el total de intereses, dividendos y otros ingresos no derivados del trabajo de un hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa impositiva que la de sus padres en lugar de estar sujeta a la tasa del hijo. How to fill 1040nr Si el padre o la madre no elige, o no puede elegir, incluir los ingresos del hijo en su declaración, utilice el Formulario 8615 para calcular los impuestos del hijo. How to fill 1040nr Adjunte el formulario completado al Formulario 1040 o al Formulario 1040A del hijo. How to fill 1040nr Cuándo se tiene que presentar el Formulario 8615. How to fill 1040nr   El Formulario 8615 tiene que presentarse para un hijo si se dan todas las siguientes condiciones: Los ingresos del hijo no derivados del trabajo eran superiores a $2,000. How to fill 1040nr El hijo está obligado a presentar una declaración para 2013. How to fill 1040nr Dicho hijo: Era menor de 18 años de edad al final del año, Tenía 18 años a finales del año y su ingreso del trabajo no constituía más de la mitad de su manutención o Era estudiante a tiempo completo mayor de 18 años y menor de 24 años al finalizar el año y su ingreso del trabajo no constituía más de la mitad de la manutención suya. How to fill 1040nr Por lo menos uno de los padres del hijo estaba vivo al finalizar el año 2013. How to fill 1040nr El hijo no presenta una declaración conjunta para 2013. How to fill 1040nr Estas condiciones se hallan también en la Figura 31-B. How to fill 1040nr Ingreso del trabajo. How to fill 1040nr   El ingreso del trabajo incluye sueldos, salarios, propinas y otras remuneraciones recibidas por servicios personales que usted prestó. How to fill 1040nr No incluye los ingresos no derivados del trabajo según se define más adelante en este capítulo. How to fill 1040nr Manutención. How to fill 1040nr   La manutención de su hijo incluye todas las cantidades gastadas para proveerle alimentos, alojamiento, ropa, educación, cuidado médico y dental, recreación, transporte y necesidades similares. How to fill 1040nr Al calcular la manutención de su hijo, incluya aquélla proporcionada por usted, su hijo y otras personas. How to fill 1040nr Sin embargo, no se considera como manutención una beca que su hijo haya recibido si éste es estudiante a tiempo completo. How to fill 1040nr Vea el capítulo 3 para más detalles acerca de la manutención. How to fill 1040nr Determinados cumpleaños el 1 de enero. How to fill 1040nr   Utilice la siguiente tabla para saber si determinados hijos con cumpleaños en el 1 de enero cumplen la condición 3 bajo Cuándo se tiene que presentar el Formulario 8615. How to fill 1040nr    SI un hijo nació. How to fill 1040nr . How to fill 1040nr . How to fill 1040nr ENTONCES, al finalizar 2013, se considera que el hijo tiene. How to fill 1040nr . How to fill 1040nr . How to fill 1040nr el 1 de enero de 1996 18 años* el 1 de enero de 1995 19 años** el 1 de enero de 1990 24 años*** *Este hijo no es menor de 18 años. How to fill 1040nr El hijo cumple la condición 3 sólo si éste no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. How to fill 1040nr  **El hijo cumple la condición 3 sólo si éste era estudiante a tiempo completo y no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. How to fill 1040nr  ***No utilice el Formulario 8615 para este hijo. How to fill 1040nr Cómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) En las líneas A y B del Formulario 8615, escriba el nombre y número de Seguro Social de los padres. How to fill 1040nr (Si los padres presentaron una declaración conjunta, escriba el nombre y número de Seguro Social que aparezca primero en la declaración conjunta). How to fill 1040nr En la línea C, marque el recuadro correspondiente al estado civil para efectos de la declaración del padre o de la madre. How to fill 1040nr Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre al principio de este capítulo para información sobre qué información de la declaración de los padres tiene que utilizar para llenar el Formulario 8615. How to fill 1040nr Padre o madre con año tributario distinto. How to fill 1040nr   Si el padre o la madre y el hijo no tienen el mismo año tributario, complete el Formulario 8615 utilizando la información de la declaración del padre o de la madre para el año tributario que finalice durante el año tributario del hijo. How to fill 1040nr Si no se obtiene a tiempo la información de la declaración del padre o de la madre. How to fill 1040nr   Si la información necesaria de la declaración de los padres no se obtiene para la fecha de vencimiento del plazo de entrega de la declaración del hijo (normalmente el 15 de abril), puede utilizar cálculos aproximados para presentar la declaración. How to fill 1040nr   Puede utilizar cualquier cálculo aproximado razonable. How to fill 1040nr Dicho cálculo puede derivarse de información de la declaración del año anterior. How to fill 1040nr Si utiliza un cálculo aproximado en el Formulario 8615, anote en inglés, “Estimated” (Aproximado) en la línea junto a dicha cantidad. How to fill 1040nr    Cuando obtenga la información correcta, presente una declaración enmendada utilizando el Formulario 1040X, Amended U. How to fill 1040nr S. How to fill 1040nr Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés. How to fill 1040nr   En vez de utilizar cálculos aproximados, quizás pueda conseguir una prórroga automática de 6 meses para presentar la declaración de impuestos si para la fecha de vencimiento del plazo de entrega de la misma, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés). How to fill 1040nr Las prórrogas se explican en el capítulo 1 . How to fill 1040nr Paso 1. How to fill 1040nr Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Al calcular el impuesto de un hijo utilizando el Formulario 8615, el primer paso es calcular los ingresos netos no derivados del trabajo del hijo. How to fill 1040nr Para hacerlo, utilice la Parte I del Formulario 8615. How to fill 1040nr Línea 1 (ingresos no derivados del trabajo). How to fill 1040nr   Si el hijo no recibió ingresos del trabajo, anote en esta línea los ingresos brutos ajustados indicados en la declaración del hijo. How to fill 1040nr Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040 o en la línea 22 del Formulario 1040A. How to fill 1040nr No se puede utilizar el Formulario 1040EZ si se tiene que presentar el Formulario 8615. How to fill 1040nr   Si el hijo sí recibió ingresos del trabajo, calcule la cantidad a anotar en la línea 1 del Formulario 8615 utilizando la hoja de trabajo de las instrucciones del formulario. How to fill 1040nr   No obstante, si el hijo: ha excluido de la declaración algunos ingresos ganados en el extranjero, ha deducido alguna pérdida del trabajo por cuenta propia o ha deducido alguna pérdida neta de operación de otro año, utilice la Alternate Worksheet (Hoja de trabajo alternativa) para la línea 1 del Formulario 8615 que se encuentra en la Publicación 929, en inglés, para calcular la cantidad a anotar en la línea 1 del Formulario 8615. How to fill 1040nr Definición de los ingresos no derivados del trabajo. How to fill 1040nr   Los ingresos no derivados del trabajo generalmente son todos los ingresos que no sean sueldos, salarios ni otras cantidades recibidas como pago por trabajo que de hecho se haya realizado. How to fill 1040nr Dichos ingresos abarcan los intereses tributables, dividendos (inclusive las distribuciones de ganancias de capital), ganancias de capital, compensación por desempleo, la parte sujeta a impuestos de pagos del Seguro Social y pensiones y determinadas distribuciones de fideicomisos. How to fill 1040nr Además, los ingresos no derivados del trabajo abarcan cantidades derivadas de bienes que el hijo haya adquirido con ingresos del trabajo (como intereses sobre una cuenta de ahorros en la que el hijo haya depositado sueldos). How to fill 1040nr Ingresos no sujetos a impuestos. How to fill 1040nr   Para este fin, los ingresos no derivados del trabajo sólo abarcan cantidades que su hijo tenga que incluir en el total de ingresos. How to fill 1040nr No se incluyen los ingresos no tributables no derivados del trabajo, tales como los intereses exentos de impuestos y la parte no tributable de pagos del Seguro Social y pensiones. How to fill 1040nr Ingresos procedentes de bienes recibidos como regalo. How to fill 1040nr   Los ingresos no derivados del trabajo de un hijo abarcan todo ingreso generado por bienes que pertenezcan al hijo. How to fill 1040nr Esto es así aun si se le traspasaron los bienes al hijo, independientemente de cuándo se traspasaron o se compraron dichos bienes ni quién los traspasó. How to fill 1040nr   Los ingresos no derivados del trabajo de un hijo incluyen ingresos generados por bienes dados al hijo como regalo. How to fill 1040nr Esto incluye regalos dados al hijo por los abuelos o cualquier otra persona y regalos dados conforme a la Uniform Gift to Minors Act (Ley de Uniformidad Respecto a Regalos a Menores). How to fill 1040nr Ejemplo. How to fill 1040nr Amanda Naranjo, de 13 años de edad, recibió los siguientes ingresos: Dividendos — $800 Salarios — $2,100 Intereses tributables — $1,200 Intereses exentos de impuestos — $100 Ganancias netas de capital — $100 Los dividendos eran dividendos calificados sobre acciones que le habían regalado sus abuelos. How to fill 1040nr Los ingresos no derivados del trabajo de Amanda son $2,100. How to fill 1040nr Éste es el total de dividendos ($800), intereses tributables ($1,200) y ganancias netas de capital ($100). How to fill 1040nr Su salario se considera ingreso del trabajo, y no de ingreso no derivado del trabajo porque se le paga por un trabajo que de hecho se ha realizado. How to fill 1040nr No se incluyen los intereses exentos de impuestos porque éstos no están sujetos a impuestos. How to fill 1040nr Ingresos provenientes de fideicomisos. How to fill 1040nr   Si el hijo es beneficiario de un fideicomiso, las distribuciones de intereses, dividendos, ganancias de capital y otros ingresos no derivados del trabajo tributables procedentes de dicho fideicomiso se consideran ingresos no derivados del trabajo del hijo. How to fill 1040nr   No obstante, para llenar el Formulario 8615, una distribución tributable de un fideicomiso calificado establecido para casos de incapacidad no se considera ingresos no derivados del trabajo sino ingresos del trabajo. How to fill 1040nr Línea 2 (deducciones). How to fill 1040nr   Si el hijo no detalla las deducciones en el Anexo A del Formulario 1040, anote $2,000 en la línea 2. How to fill 1040nr   Si el hijo sí detalla las deducciones, anote en la línea 2 la cantidad mayor entre: $1,000 más la parte de las deducciones detalladas del hijo de la línea 29 del Anexo A del Formulario 1040 que esté directamente relacionada con la generación de ingresos no derivados del trabajo anotados en la línea 1 o $2,000. How to fill 1040nr Relación directa entre las deducciones y la generación de ingresos no derivados del trabajo. How to fill 1040nr   Se considera que las deducciones detalladas están directamente relacionadas con la generación de ingresos no derivados del trabajo si las mismas corresponden a gastos pagados para generar o cobrar ingresos sujetos a impuestos o para administrar, conservar o mantener bienes cuyo fin es generar ingresos. How to fill 1040nr Esos gastos abarcan cargos por custodia y servicios, cargos por servicios de cobro de intereses y dividendos tributables y determinados cargos por asesoramiento sobre inversiones. How to fill 1040nr   Estos gastos se suman a otras deducciones detalladas misceláneas en el Anexo A (Formulario 1040). How to fill 1040nr Sólo se puede deducir la cantidad que sea superior al 2% de los ingresos brutos ajustados del hijo. How to fill 1040nr Vea el capítulo 28 para más información. How to fill 1040nr Ejemplo 1. How to fill 1040nr Roberto, de 12 años de edad, tiene ingresos no derivados del trabajo de $8,000, sin otros ingresos ni ajustes a los ingresos. How to fill 1040nr Tiene deducciones detalladas de $300 (netas del límite del 2%) que están directamente relacionadas con sus ingresos no derivados del trabajo. How to fill 1040nr Tiene ingresos brutos ajustados de $8,000 que se anotan en la línea 38 del Formulario 1040 y en la línea 1 del Formulario 8615. How to fill 1040nr En la línea 2 se anotan $2,000 porque dicha cantidad supera la suma de $1,000 más las deducciones detalladas de $300 directamente relacionadas con la generación de ingresos de inversiones. How to fill 1040nr Ejemplo 2. How to fill 1040nr Elena, de 8 años de edad, tiene ingresos no derivados del trabajo de $16,000 y tiene una multa de $100 por retiro prematuro. How to fill 1040nr No tiene otros ingresos. How to fill 1040nr Tiene deducciones detalladas de $1,050 (netas del límite del 2%) que están directamente relacionadas con la generación de sus ingresos no derivados del trabajo. How to fill 1040nr Sus ingresos brutos ajustados, anotados en la línea 1, son $15,900 ($16,000 − $100). How to fill 1040nr La cantidad de la línea 2 es $2,050. How to fill 1040nr Ésta es la cantidad mayor de: $1,000 más los $1,050 de deducciones detalladas directamente relacionadas con la generación de ingresos de inversiones o $2,000. How to fill 1040nr Línea 3. How to fill 1040nr   De la línea 1 reste la línea 2 y anote el resultado en esta línea. How to fill 1040nr Si es cero o menos, no llene el resto del formulario. How to fill 1040nr No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. How to fill 1040nr Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. How to fill 1040nr Línea 4 (ingresos tributables del hijo). How to fill 1040nr   Anote en la línea 4 los ingresos tributables del hijo provenientes de la línea 43 del Formulario 1040 o de la línea 27 del Formulario 1040A. How to fill 1040nr   Sin embargo, si el hijo presenta el Formulario 2555 o el Formulario 2555-EZ para declarar la exclusión de ingresos ganados en el extranjero, la exclusión por concepto de vivienda o la deducción por concepto de vivienda, vea las Instrucciones del Formulario 8615 o la Publicación 929, ambas en inglés. How to fill 1040nr Línea 5 (ingresos netos no derivados del trabajo). How to fill 1040nr   Los ingresos netos no derivados del trabajo del hijo no pueden sobrepasar sus ingresos tributables. How to fill 1040nr Anote en la línea 5 del Formulario 8615 la cantidad de la línea 3 o la línea 4, la que sea menor. How to fill 1040nr Esta cantidad corresponde a los ingresos netos no derivados del trabajo del hijo. How to fill 1040nr   Si es cero o menos, no llene el resto del formulario. How to fill 1040nr No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. How to fill 1040nr Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. How to fill 1040nr Paso 2. How to fill 1040nr Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) El siguiente paso al llenar el Formulario 8615 es calcular un impuesto provisional sobre los ingresos netos no derivados del trabajo del hijo utilizando la tasa impositiva del padre o de la madre. How to fill 1040nr El impuesto provisional a la tasa impositiva del padre o de la madre es la diferencia entre el impuesto sobre los ingresos tributables del padre o de la madre calculados con los ingresos netos no derivados del trabajo del hijo (más los ingresos netos no derivados del trabajo de cualquier otro hijo cuyo Formulario 8615 incluya la información de la declaración de impuestos del padre o de la madre) y el impuesto calculado sin dichos ingresos. How to fill 1040nr Al calcular el impuesto provisional a la tasa impositiva del padre o de la madre en el Formulario 8615, no vuelva a calcular las exclusiones, deducciones ni créditos en la declaración del padre o de la madre debido a los ingresos netos no derivados del trabajo del hijo. How to fill 1040nr Por ejemplo, no vuelva a calcular la deducción por gastos médicos. How to fill 1040nr Calcule el impuesto provisional en las líneas 6 a 13 del Formulario 8615. How to fill 1040nr Nota: Si el hijo o el padre o la madre tiene pérdidas o ganancias de capital, obtenga la Publicación 929, en inglés, para información que le será de ayuda al completar la Parte II del Formulario 8615. How to fill 1040nr Línea 6 (ingresos tributables del padre o de la madre). How to fill 1040nr   Anote en la línea 6 los ingresos tributables del padre o de la madre provenientes de la línea 43 del Formulario 1040, de la línea 27 del Formulario 1040A o la línea 6 del Formulario 1040EZ. How to fill 1040nr   Si utilizó la Foreign Earned Income Tax Worksheet (Hoja de trabajo para el impuesto sobre los ingresos del trabajo en el extranjero) de las instrucciones del Formulario 1040 para calcular el impuesto correspondiente al padre o a la madre, anote la cantidad de la línea 3 de dicha hoja de trabajo en vez de los ingresos tributables del padre o de la madre. How to fill 1040nr Línea 7 (ingresos netos no derivados del trabajo de otros hijos). How to fill 1040nr   Si la información de la declaración del padre o de la madre se utiliza también en el Formulario 8615 de otro hijo, anote en la línea 7 el total de las cantidades de la línea 5 de los Formularios 8615 de todos los demás hijos. How to fill 1040nr No incluya la cantidad de la línea 5 del Formulario 8615 que esté llenando. How to fill 1040nr Ejemplo. How to fill 1040nr Pablo y Juana del Pozo tienen tres hijos, Sandra, Geraldo y Miguel, quienes tienen que adjuntar el Formulario 8615 a sus declaraciones de impuestos respectivas. How to fill 1040nr Los ingresos netos no derivados del trabajo de los hijos en la línea 5 de sus Formularios 8615 son: Sandra — $800 Geraldo — $600 Miguel — $1,000 La línea 7 del Formulario 8615 de Sandra indicará $1,600, o sea, el total de las cantidades anotadas en la línea 5 de los Formularios 8615 de Geraldo y Miguel. How to fill 1040nr La línea 7 del Formulario 8615 de Geraldo indicará $1,800 ($800 + $1,000). How to fill 1040nr La línea 7 del Formulario 8615 de Miguel indicará $1,400 ($800 + $600). How to fill 1040nr Si no está disponible la información de los otros hijos. How to fill 1040nr   Si no está disponible la cantidad de los ingresos netos no derivados del trabajo de los otros hijos antes de que venza el plazo para presentar la declaración, preséntela anotando cálculos aproximados o solicite una prórroga del plazo para presentarla. How to fill 1040nr Vea Si no se obtiene a tiempo la información de la declaración del padre o de la madre , anteriormente. How to fill 1040nr Línea 11 (impuesto provisional). How to fill 1040nr   Reste la línea 10 de la línea 9 y anote el resultado en esta línea. How to fill 1040nr Éste es el impuesto provisional. How to fill 1040nr   Si la línea 7 está en blanco, ignore las líneas 12a y 12b y anote en la línea 13 la cantidad proveniente de la línea 11. How to fill 1040nr Ignore asimismo el tema siguiente que trata de las líneas 12a y 12b. How to fill 1040nr Líneas 12a y 12b (dividiendo el impuesto provisional). How to fill 1040nr   Si anota alguna cantidad en la línea 7 (fuera de cero), divida el impuesto provisional indicado en la línea 11 entre los hijos según la participación de cada hijo en el total de los ingresos netos no derivados del trabajo. How to fill 1040nr Esto se hace en las líneas 12a, 12b y 13. How to fill 1040nr Sume la cantidad de la línea 7 a la de la línea 5 y anote el total en la línea 12a. How to fill 1040nr Divida la cantidad de la línea 5 entre la de la línea 12a y anote el resultado, como número decimal, en la línea 12b. How to fill 1040nr Ejemplo. How to fill 1040nr En el ejemplo anterior bajo Línea 7 (ingresos netos no derivados del trabajo de otros hijos), el Formulario 8615 de Sandra indica $1,600 en la línea 7. How to fill 1040nr La cantidad anotada en la línea 12a es $2,400, o sea, el total de las cantidades provenientes de las líneas 5 y 7 ($800 + $1,600). How to fill 1040nr El número decimal en la línea 12b es . How to fill 1040nr 333, calculado de la siguienta manera y redondeado hasta tres decimales:   $800 = . How to fill 1040nr 333     $2,400   Paso 3. How to fill 1040nr Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) El último paso para calcular el impuesto de su hijo utilizando el Formulario 8615 es determinar la cantidad mayor entre: El total de: La parte del impuesto provisional correspondiente al hijo basado en la tasa impositiva del padre o de la madre, más El impuesto sobre los ingresos tributables del hijo que sean superiores a los ingresos netos no derivados del trabajo, calculado a la tasa impositiva del hijo o El impuesto sobre los ingresos tributables del hijo calculado a la tasa impositiva del hijo. How to fill 1040nr Éste es el impuesto del hijo. How to fill 1040nr Se calcula en las líneas 14 a 18 del Formulario 8615. How to fill 1040nr Impuesto mínimo alternativo. How to fill 1040nr   Un hijo puede estar sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés) si cuenta con determinados elementos que reciben un trato preferente conforme a la ley tributaria. How to fill 1040nr Vea el tema titulado Impuesto Mínimo Alternativo (AMT) , en el capítulo 30. How to fill 1040nr    Para información adicional acerca de quién tiene que pagar el AMT y cómo calcularlo, vea el Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—individuos), en inglés. How to fill 1040nr Para información sobre límites especiales aplicables a un hijo que presente el Formulario 6251, vea Certain Children Under Age 24 (Determinados hijos menores de 24 años de edad), en las Instrucciones para el Formulario 6251, en inglés. How to fill 1040nr Prev  Up  Next   Home   More Online Publications
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Airline delays caused by bad weather, traffic control problems, and mechanical repairs are hard to predict. If your flight is canceled, most airlines will rebook you on the earliest flight possible to your destination, at no additional charge. If you're able to find a flight on another airline, ask the first airline to endorse your ticket to the new carrier. This could save you a fare increase, but there is no rule requiring them to do this.

Each airline has its own policies about what it will do for delayed passengers; there are no federal requirements. If your flight is delayed or canceled, ask the airline if it will pay for meals or a phone call. Contrary to what many people believe, airlines are not required to do so.

Tarmac Delays

Under new federal rules, U.S. airlines operating domestic flights must allow passengers to deplane after a tarmac delay of three hours. The only exceptions allowed are for safety or security, or if air traffic control advises the pilot otherwise. Carriers are also required to provided adequate food and drinking water within two hours of being delayed on the tarmac; they must also maintain operable lavatories and, if necessary, provide medical attention.
There are other protections as well, such as prohibiting airlines from scheduling chronically delayed flights. For more information, search for Airline Passenger Protections on the Department of Transportation's website.

Overbooked Flights

Selling more tickets than there are seats is not illegal. Most airlines overbook their flights to compensate for "no-shows." If there are more passengers than seats just before a plane is scheduled to depart, you could be "bumped" or left behind against your will. Whether you are bumped or not may depend on when you officially check-in for your flight, so try to arrive early. The U.S. Department of Transportation requires airlines to ask people to give up their seats voluntarily, in exchange for compensation. Airlines decide what to offer volunteers, such as money, a free trip, food or lodging.

Federal rules protect you if you are "bumped" on most flights within the United States and on outbound international flights. Passengers who are involuntarily bumped are protected under Federal Aviation Administration guidelines. If you volunteer to be bumped, your agreement with the airline that is not regulated and will depend on negotiating at the gate.
The airline must give you a written statement describing your rights, as well as the airline's boarding priority rules and criteria. If the airline is not able to get you to your final destination within one hour of your original arrival time, the airline must pay you an amount equal to 200% of your one-way fare, with a maximum of $650. To receive this payment, you must have a confirmed reservation. You must also meet the airline's deadlines for ticketing and check-in. An airline may offer you a free ticket on a future flight in place of a check, but you have the right to insist on a check.

The How To Fill 1040nr

How to fill 1040nr Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How to fill 1040nr 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. How to fill 1040nr 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. How to fill 1040nr 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. How to fill 1040nr 60 day rule, Time limit for making a rollover contribution. How to fill 1040nr 70 rule, Age 70½ rule. How to fill 1040nr , Nonresident alien spouse. How to fill 1040nr A Abandonment of home, Abandonment. How to fill 1040nr Abortion Deductibility as medical expense, Table 21-1. 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How to fill 1040nr Airport transportation Business-related travel expense, Table 26-1. How to fill 1040nr Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to fill 1040nr Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. How to fill 1040nr Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. How to fill 1040nr Child's dividends, Child's Alaska Permanent Fund dividends. How to fill 1040nr Income from, You can use Form 1040EZ if all of the following apply. How to fill 1040nr , You can use Form 1040A if all of the following apply. How to fill 1040nr , Alaska Permanent Fund dividends. How to fill 1040nr Investment income not to include, Investment income. How to fill 1040nr Alaska Unemployment Compensation Fund, Contributions to state benefit funds. How to fill 1040nr Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Alcoholic beverages IRA prohibited transactions in, Collectibles. How to fill 1040nr Aliens, Individual taxpayer identification number (ITIN) for aliens. How to fill 1040nr , Not earned income. How to fill 1040nr Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. How to fill 1040nr , Payments not alimony. How to fill 1040nr , Payments to a third party. How to fill 1040nr , Life insurance premiums. How to fill 1040nr , Payments for jointly-owned home. How to fill 1040nr , Mortgage payments. How to fill 1040nr , Taxes and insurance. How to fill 1040nr , Other payments to a third party. How to fill 1040nr , Instruments Executed After 1984, Exception for instruments executed before 1985. How to fill 1040nr , Alimony requirements. How to fill 1040nr , Cash payment requirement. How to fill 1040nr , Payments to a third party. How to fill 1040nr , Payments designated as not alimony. How to fill 1040nr , Spouses cannot be members of the same household. How to fill 1040nr , Liability for payments after death of recipient spouse. How to fill 1040nr , Substitute payments. How to fill 1040nr , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. How to fill 1040nr , Deducting the recapture. How to fill 1040nr Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. How to fill 1040nr Reporting of income, Alimony. How to fill 1040nr Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. How to fill 1040nr Exempt-interest dividends, Alternative minimum tax treatment. How to fill 1040nr Filing requirements (Table 1-3), Figuring tax. How to fill 1040nr Incentive stock option, You can use Form 1040A if all of the following apply. How to fill 1040nr Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. How to fill 1040nr Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. How to fill 1040nr , Filing Form 1040X. How to fill 1040nr (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. How to fill 1040nr Standard deduction, change to itemized deductions, Changing your mind. How to fill 1040nr American citizens abroad, U. How to fill 1040nr S. How to fill 1040nr Citizens and Resident Aliens Living Abroad (see also Citizens outside U. How to fill 1040nr S. How to fill 1040nr ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. How to fill 1040nr S. How to fill 1040nr Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. How to fill 1040nr AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. How to fill 1040nr Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. How to fill 1040nr , Additional exceptions for nonqualified annuity contracts. How to fill 1040nr Estimated tax, Withholding and estimated tax. How to fill 1040nr Exclusion limit, Exclusion limit. How to fill 1040nr General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. How to fill 1040nr Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. How to fill 1040nr Purchased annuities, Purchased annuities. How to fill 1040nr Survivor's annuity, Survivors of retirees. How to fill 1040nr Guaranteed payments, Guaranteed payments. How to fill 1040nr IRAs as, Kinds of traditional IRAs. How to fill 1040nr Joint return, Joint return. How to fill 1040nr Loans from plan, Loans. How to fill 1040nr Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. How to fill 1040nr , More than one annuity. How to fill 1040nr Partly taxable payments, Partly taxable payments. How to fill 1040nr Purchased annuities, Purchased annuities. How to fill 1040nr Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. How to fill 1040nr Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. How to fill 1040nr Worksheet for computation, How to use the Simplified Method. How to fill 1040nr Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. How to fill 1040nr Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. How to fill 1040nr , Pensions and Annuities, Withholding and estimated tax. How to fill 1040nr Annulled marriages Filing status, Annulled marriages. How to fill 1040nr Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. How to fill 1040nr Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. How to fill 1040nr Real estate transactions, when required by lender, Settlement costs. How to fill 1040nr Appraisals Casualty or theft losses, Appraisal. How to fill 1040nr , Costs of photographs and appraisals. How to fill 1040nr Archer MSAs, Medical savings accounts (MSAs). How to fill 1040nr Contributions, Archer MSA contributions. How to fill 1040nr Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Armed forces, Types of Qualified Organizations, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. How to fill 1040nr (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How to fill 1040nr Dependency allotments, Armed Forces dependency allotments. How to fill 1040nr Disability pay, Disability. How to fill 1040nr Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. How to fill 1040nr Military, Military uniforms. How to fill 1040nr Military quarters allotments, Tax-exempt military quarters allowances. How to fill 1040nr Naval officers on permanent duty aboard ship, Members of the Armed Forces. How to fill 1040nr Permanent duty overseas, Members of the Armed Forces. How to fill 1040nr Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How to fill 1040nr , Ministers' and military housing allowance. How to fill 1040nr Rehabilitative program payments, Veterans' benefits. How to fill 1040nr Reserves, Armed Forces reservists traveling more than 100 miles from home. How to fill 1040nr Retirees' pay Taxable income, Military retirement pay. How to fill 1040nr Uniforms, Military uniforms. How to fill 1040nr Wages, Military Armed Forces Retiree's pay withholding, Military retirees. How to fill 1040nr Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How to fill 1040nr Capital gains or losses from sale or trade of, Investment interest deducted. How to fill 1040nr Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. How to fill 1040nr Fees not included in basis, Settlement costs. How to fill 1040nr At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. How to fill 1040nr ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). How to fill 1040nr Attachment of wages, Garnisheed wages. How to fill 1040nr Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. How to fill 1040nr Title to property, for preparation, filing, etc. How to fill 1040nr , Settlement costs. How to fill 1040nr Audits Travel expense records, If your return is examined. How to fill 1040nr Auto insurance Medical expenses covered by, not deductible, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Automatic extension of time to file, Automatic Extension, When to file. How to fill 1040nr Form 4868, E-file options. How to fill 1040nr Automatic investment services Holding period, determination of, Automatic investment service. How to fill 1040nr Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. How to fill 1040nr Back pay, award for, Back pay awards. How to fill 1040nr Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. How to fill 1040nr Backup withholding, Backup Withholding, Backup withholding. How to fill 1040nr , Backup withholding. How to fill 1040nr Dividend income, Backup withholding. How to fill 1040nr , Reporting tax withheld. How to fill 1040nr Penalties, Penalties. How to fill 1040nr Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. How to fill 1040nr Reporting on Schedule D (Form 1040), How to report. How to fill 1040nr Claim for refund, Exceptions for special types of refunds. How to fill 1040nr , Filing a claim for refund. How to fill 1040nr Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. How to fill 1040nr Short-term capital loss, How to report bad debts. How to fill 1040nr When deductible, When deductible. How to fill 1040nr Baggage Business-related travel expense, Table 26-1. How to fill 1040nr Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to fill 1040nr Balance due, Refund or balance due. How to fill 1040nr Bankruptcy Canceled debt not deemed to be income, Excluded debt. How to fill 1040nr Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. How to fill 1040nr Banks Automatic investment service, determination of holding period, Automatic investment service. How to fill 1040nr IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How to fill 1040nr Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. How to fill 1040nr Basis of purchase, Bargain purchases. How to fill 1040nr Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. How to fill 1040nr Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. How to fill 1040nr Bargain purchases, Bargain purchases. How to fill 1040nr Bonds, Stocks and Bonds, Bond premium. How to fill 1040nr Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How to fill 1040nr , Partly taxable. How to fill 1040nr Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. How to fill 1040nr Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. How to fill 1040nr Other than cost, Basis Other Than Cost, Tax-exempt obligations. How to fill 1040nr , No gain or loss. How to fill 1040nr Points not to be included, Settlement costs. How to fill 1040nr , Points. How to fill 1040nr Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. How to fill 1040nr Stock or stock rights, Basis. How to fill 1040nr Tax-exempt obligations Bonds, Tax-exempt obligations. How to fill 1040nr Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. How to fill 1040nr Beneficiaries, Beneficiary of an estate or trust. How to fill 1040nr , Rollover by surviving spouse. How to fill 1040nr , Estate and trust income. How to fill 1040nr , Losses. How to fill 1040nr (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. How to fill 1040nr , Losses. How to fill 1040nr , Gifts and inheritances. How to fill 1040nr , Income from property received as a gift. How to fill 1040nr (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. How to fill 1040nr Bingo, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Birth of child, Death or birth of child. How to fill 1040nr Head of household, qualifying person to file as, Death or birth. How to fill 1040nr , Death or birth. How to fill 1040nr Social security number to be obtained, Born and died in 2013. How to fill 1040nr Birth of dependent, Death or birth. How to fill 1040nr Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. How to fill 1040nr Guide dogs, deductible as medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. How to fill 1040nr Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How to fill 1040nr Donations of, Cars, boats, and airplanes. How to fill 1040nr Body scan, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Bona fide business purpose Travel expenses, Bona fide business purpose. How to fill 1040nr Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. How to fill 1040nr , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. How to fill 1040nr Convertible bonds, Convertible stocks and bonds. How to fill 1040nr Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. How to fill 1040nr Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. How to fill 1040nr Retirement of, Retirement bonds. How to fill 1040nr , Redemption or retirement of bonds. How to fill 1040nr Sale of, Bonds Sold Between Interest Dates Savings, U. How to fill 1040nr S. How to fill 1040nr Savings Bonds, Series HH bonds. How to fill 1040nr , Series EE and series I bonds. How to fill 1040nr Sold at premium, computation of adjusted basis, Bond premium. How to fill 1040nr State or local government, tax-exempt, Tax-exempt state and local government bonds. How to fill 1040nr Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. How to fill 1040nr , Employee awards or bonuses. How to fill 1040nr Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. How to fill 1040nr Borrowed funds, Loans. How to fill 1040nr , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. How to fill 1040nr Bottled water, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Boy Scouts Charitable contributions to, Examples. How to fill 1040nr , Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Breach of contract Damages as income, Court awards and damages. How to fill 1040nr employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Bribes, Bribes. How to fill 1040nr , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. How to fill 1040nr , Brokers' commissions. How to fill 1040nr Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. How to fill 1040nr Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to fill 1040nr Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. How to fill 1040nr Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. How to fill 1040nr , Allowances and reimbursements. How to fill 1040nr Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. How to fill 1040nr Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. How to fill 1040nr Basis for depreciation, Basis for depreciation. How to fill 1040nr Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. How to fill 1040nr Business tax credits Claim for refund, Exceptions for special types of refunds. How to fill 1040nr Business use of home, Home Office C Cafeteria plans, Cafeteria plans. How to fill 1040nr Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. How to fill 1040nr Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. How to fill 1040nr Campaign contributions, Campaign contributions. How to fill 1040nr , Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. How to fill 1040nr Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. How to fill 1040nr Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. How to fill 1040nr Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. How to fill 1040nr , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. How to fill 1040nr Carryover of, Long-term gains and losses. How to fill 1040nr , Capital loss carryover. How to fill 1040nr Worksheet, Figuring your carryover. How to fill 1040nr Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. How to fill 1040nr , Capital gain distributions and qualified dividends. How to fill 1040nr Collectibles, Investment interest deducted. How to fill 1040nr Deductions, Capital Losses Limit on, Limit on deduction. How to fill 1040nr Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. How to fill 1040nr , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. How to fill 1040nr Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. How to fill 1040nr Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. How to fill 1040nr , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. How to fill 1040nr Net long-term capital loss, Long-term gains and losses. How to fill 1040nr Sale of personal items, Sale of personal items. How to fill 1040nr Sale or trade of property held more than 1 year, Long-term or short-term. How to fill 1040nr , Long-term gains and losses. How to fill 1040nr Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. How to fill 1040nr State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. How to fill 1040nr Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. How to fill 1040nr Total net loss, Total net gain or loss. How to fill 1040nr Undistributed gains, Long-term gains and losses. How to fill 1040nr Credit for tax on, Undistributed capital gains of mutual funds and REITs. How to fill 1040nr , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. How to fill 1040nr Car pools, Car pools. How to fill 1040nr , Car pools. How to fill 1040nr Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. How to fill 1040nr Carryovers Capital loss, Long-term gains and losses. How to fill 1040nr , Capital loss carryover. How to fill 1040nr Worksheet, Figuring your carryover. How to fill 1040nr Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. How to fill 1040nr , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. How to fill 1040nr Value determination, Car value. How to fill 1040nr Willful negligence or intentional act as cause, Nondeductible losses. How to fill 1040nr Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. How to fill 1040nr Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. How to fill 1040nr Books to determine fair market value, Car value. How to fill 1040nr Business and personal use, allocation between, Business and personal use. How to fill 1040nr , Separating expenses. How to fill 1040nr Business-related travel expenses, Table 26-1. How to fill 1040nr Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to fill 1040nr Car pools, Car pools. How to fill 1040nr Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How to fill 1040nr Charitable organization service, use for, Car expenses. How to fill 1040nr Depreciation, Depreciation and section 179 deductions. How to fill 1040nr Donations of, Cars, boats, and airplanes. How to fill 1040nr Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). How to fill 1040nr Form 2106 or 2106-EZ, how to fill out, Car expenses. How to fill 1040nr Hauling tools or instruments, Hauling tools or instruments. How to fill 1040nr Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. How to fill 1040nr Medical transportation, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr , Transportation, Car expenses. How to fill 1040nr Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. How to fill 1040nr Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. How to fill 1040nr Work-related education, transportation for, Using your car. How to fill 1040nr Cash Dividends paid as, Introduction Rebates, Cash rebates. How to fill 1040nr Sales of property for, Payment of cash. How to fill 1040nr Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. How to fill 1040nr Bad debts, Basis in bad debt required. How to fill 1040nr Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. How to fill 1040nr Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How to fill 1040nr Worthless securities and negotiable promissory notes, Worthless securities. How to fill 1040nr Cash rebates, Cash rebates. How to fill 1040nr Casualties, Home destroyed or condemned. How to fill 1040nr Casualty insurance Premiums not in property basis, Settlement costs. How to fill 1040nr Reimbursements from, Casualty insurance and other reimbursements. How to fill 1040nr Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). How to fill 1040nr , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. How to fill 1040nr , Involuntary Conversions, Adjusted Basis, Adjustments to basis. How to fill 1040nr Amount of loss, Figuring a Loss Appraisals, Appraisal. How to fill 1040nr , Costs of photographs and appraisals. How to fill 1040nr Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. How to fill 1040nr Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. How to fill 1040nr Photographs and appraisals, Costs of photographs and appraisals. How to fill 1040nr Deductible losses, Deductible losses. How to fill 1040nr $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. How to fill 1040nr Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. How to fill 1040nr Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. How to fill 1040nr , Disaster relief. How to fill 1040nr (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. How to fill 1040nr Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. How to fill 1040nr Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). How to fill 1040nr Nondeductible losses, Deductible losses. How to fill 1040nr Proof of loss, Casualty loss proof. How to fill 1040nr Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. How to fill 1040nr Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. How to fill 1040nr , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. How to fill 1040nr Certificates of deposit (CDs), Certificates of deposit (CDs). How to fill 1040nr , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. How to fill 1040nr Change of address, Change of Address Change of name, Name change. How to fill 1040nr , Name changed. How to fill 1040nr Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Token items. How to fill 1040nr , Written statement. How to fill 1040nr , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. How to fill 1040nr , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. How to fill 1040nr , Capital gain property. How to fill 1040nr , Amount of deduction — general rule. How to fill 1040nr , Bargain sales. How to fill 1040nr , When To Deduct, Time of making contribution. How to fill 1040nr , Noncash Contributions, Additional records. How to fill 1040nr , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). How to fill 1040nr Charity benefit events Deduction amount for charitable contributions, Charity benefit events. How to fill 1040nr Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. How to fill 1040nr Checks As charitable contributions, Checks. How to fill 1040nr Canceled checks as evidence of travel expenses, Canceled check. How to fill 1040nr Constructive receipt of, Check received or available. How to fill 1040nr Child Foster child, Rule 10. How to fill 1040nr You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. How to fill 1040nr You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. How to fill 1040nr Child and dependent care credit, You can use Form 1040A if all of the following apply. How to fill 1040nr Due diligence, Getting the information. How to fill 1040nr Earned income, Earned income. How to fill 1040nr Full-time student, Rule for student-spouse or spouse not able to care for self. How to fill 1040nr Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. How to fill 1040nr Child care, You can use Form 1040A if all of the following apply. How to fill 1040nr Babysitting, Babysitting. How to fill 1040nr Care providers, Childcare providers. How to fill 1040nr Expenses, Child care expenses. How to fill 1040nr Nursing care for healthy baby, not deductible as medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Child custody, Custodial parent and noncustodial parent. How to fill 1040nr Child support, Child support payments. How to fill 1040nr Alimony, difference from, Payments not alimony. How to fill 1040nr , Alimony requirements. How to fill 1040nr , Child support. How to fill 1040nr Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. How to fill 1040nr , Child tax credit. How to fill 1040nr , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. How to fill 1040nr Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. How to fill 1040nr Birth of child Head of household, qualifying person to file as, Death or birth. How to fill 1040nr , Death or birth. How to fill 1040nr Social security number to be obtained, Born and died in 2013. How to fill 1040nr Care providers, Childcare providers. How to fill 1040nr (see also Child care) Child's tax, figuring of, Step 3. How to fill 1040nr Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. How to fill 1040nr Credit for, Who Should File, You can use Form 1040A if all of the following apply. How to fill 1040nr (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. How to fill 1040nr Death of child Head of household, qualifying person to file as, Death or birth. How to fill 1040nr , Death or birth. How to fill 1040nr Deductions, Line 2 (deductions). How to fill 1040nr Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. How to fill 1040nr Filing requirements, Child's earnings. How to fill 1040nr As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. How to fill 1040nr , Income from property received as a gift. How to fill 1040nr Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. How to fill 1040nr Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. How to fill 1040nr Investment income of, Tax on unearned income of certain children. How to fill 1040nr Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. How to fill 1040nr Kidnapped, Kidnapped child. How to fill 1040nr , Kidnapped child. How to fill 1040nr Net unearned income, figuring of, Step 1. How to fill 1040nr Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. How to fill 1040nr Property received as gift, income from, Income from property received as a gift. How to fill 1040nr Signing return, parent for child, Spouse unable to sign. How to fill 1040nr Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. How to fill 1040nr Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. How to fill 1040nr Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. How to fill 1040nr Unearned income of, Tax on unearned income of certain children. How to fill 1040nr Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. How to fill 1040nr Unearned income defined, Unearned income defined. How to fill 1040nr Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. How to fill 1040nr Churches, temples, etc. How to fill 1040nr Charitable contributions to, Examples. How to fill 1040nr , Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. How to fill 1040nr Citizen or resident test, Citizen or Resident Test Citizens outside U. How to fill 1040nr S. How to fill 1040nr Business travel outside U. How to fill 1040nr S. How to fill 1040nr , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. How to fill 1040nr Standard meal allowance, Standard meal allowance for areas outside the continental United States. How to fill 1040nr Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. How to fill 1040nr S. How to fill 1040nr Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. How to fill 1040nr Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. How to fill 1040nr Civil service retirement benefits, Civil service retirement benefits. How to fill 1040nr Civil suits, Court awards and damages. How to fill 1040nr (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. How to fill 1040nr Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How to fill 1040nr , Ministers' and military housing allowance. How to fill 1040nr Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. How to fill 1040nr Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to fill 1040nr Closing costs Real property transactions, Settlement costs. How to fill 1040nr Sale of home, Settlement fees or closing costs. How to fill 1040nr Clothing Military, Military uniforms. How to fill 1040nr Moth damage, not casualty loss, Progressive deterioration. How to fill 1040nr Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. How to fill 1040nr Used clothing, charitable deduction for fair market value, Used clothing and household items. How to fill 1040nr work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. How to fill 1040nr Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. How to fill 1040nr Coal and iron ore, Coal and iron ore. How to fill 1040nr Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How to fill 1040nr Gains or losses from sale or trade of, Investment interest deducted. How to fill 1040nr IRA investment in, Investment in Collectibles, Exception. How to fill 1040nr College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. How to fill 1040nr , Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. How to fill 1040nr Education costs, Qualified tuition programs (QTPs). How to fill 1040nr (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How to fill 1040nr Commission drivers Deduction of expenses, Statutory employees. How to fill 1040nr Commissions, Supplemental Wages Advance, Advance commissions and other earnings. How to fill 1040nr IRAs with brokers, Brokers' commissions. How to fill 1040nr , Brokers' commissions. How to fill 1040nr Property basis to include when buyer pays, Settlement costs. How to fill 1040nr Sharing of (kickbacks), Kickbacks. How to fill 1040nr Unearned, deduction for repayment of, Advance commissions and other earnings. How to fill 1040nr Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. How to fill 1040nr Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. How to fill 1040nr , Community property. How to fill 1040nr Alimony, difference from, Payments not alimony. How to fill 1040nr IRAs, Community property laws. How to fill 1040nr Married filing separately, Community property states. How to fill 1040nr Medical and dental expenses, Community property states. How to fill 1040nr Commuting expenses, Commuting expenses. How to fill 1040nr , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. How to fill 1040nr Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. How to fill 1040nr Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. How to fill 1040nr Unemployment, Unemployment compensation. How to fill 1040nr Computation of tax, Computations Equal amounts, Equal amounts. How to fill 1040nr Negative amounts, Negative amounts. How to fill 1040nr Rounding off dollars, Rounding off dollars. How to fill 1040nr Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. How to fill 1040nr , Condemnations. How to fill 1040nr Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. How to fill 1040nr Period of ownership and use, Previous home destroyed or condemned. How to fill 1040nr Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. How to fill 1040nr Constructive receipt of income, Constructive receipt. How to fill 1040nr , Payment to an agent. How to fill 1040nr , Constructive receipt. How to fill 1040nr Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. How to fill 1040nr , Contributions, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. How to fill 1040nr Political, Political Contributions Reservist repayments, Qualified reservist repayments. How to fill 1040nr Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. How to fill 1040nr Related party transactions, Losses on sales or trades of property. How to fill 1040nr Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. How to fill 1040nr Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. How to fill 1040nr Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. How to fill 1040nr Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. How to fill 1040nr Sale or trade of Form 1099-S to report, Form 1099-S transactions. How to fill 1040nr Period of ownership and use, Cooperative apartment. How to fill 1040nr Cooperatives Patronage dividends, Patronage dividends. How to fill 1040nr Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. How to fill 1040nr Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. How to fill 1040nr , Losses on sales or trades of property. How to fill 1040nr Director fees as self-employment income, Corporate director. How to fill 1040nr Reorganizations and nontaxable trade of stock, Corporate reorganizations. How to fill 1040nr Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Cosmetics Not deductible as medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How to fill 1040nr , Partly taxable. How to fill 1040nr Cost-of-living allowances, Government cost-of-living allowances. How to fill 1040nr Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. How to fill 1040nr Examples of Charitable Contributions—A Quick Check, Membership fees or dues. How to fill 1040nr Entertainment expense deduction not allowed, Club dues and membership fees. How to fill 1040nr Coupon bonds, Coupon bonds. How to fill 1040nr Court awards and damages (see Damages from lawsuits) Cousin, Cousin. How to fill 1040nr Coverdell ESAs Additional tax on, Other taxes. How to fill 1040nr CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. How to fill 1040nr Charitable contributions charged to, Credit card. How to fill 1040nr Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. How to fill 1040nr , Credit for child and dependent care expenses. How to fill 1040nr Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. How to fill 1040nr , Credit for the elderly or the disabled. How to fill 1040nr Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. How to fill 1040nr Credit reports Costs not included in property basis, Settlement costs. How to fill 1040nr Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. How to fill 1040nr , Earned income credit. How to fill 1040nr , Credit for child and dependent care expenses. How to fill 1040nr , Credit for the elderly or the disabled. How to fill 1040nr , Earned income credit. How to fill 1040nr , Credit for child and dependent care expenses. How to fill 1040nr , Credit for the elderly or the disabled. How to fill 1040nr , Earned income credit. How to fill 1040nr Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. How to fill 1040nr , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. How to fill 1040nr Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. How to fill 1040nr Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. How to fill 1040nr Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to fill 1040nr D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. How to fill 1040nr , Disaster relief. How to fill 1040nr (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. How to fill 1040nr Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. How to fill 1040nr , Childcare providers. How to fill 1040nr , Care outside your home. How to fill 1040nr (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. How to fill 1040nr Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. How to fill 1040nr Death of dependent, Death or birth. How to fill 1040nr Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. How to fill 1040nr , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. How to fill 1040nr Paid by another, Debts paid for you. How to fill 1040nr Payoff of debt included in sales transaction, Debt paid off. How to fill 1040nr Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. How to fill 1040nr Refund offset against, Refunds. How to fill 1040nr , Offset against debts. How to fill 1040nr Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. How to fill 1040nr Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. How to fill 1040nr Due dates, Filing for a decedent. How to fill 1040nr Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. How to fill 1040nr Spouse's death, Spouse died during the year. How to fill 1040nr , Spouse died. How to fill 1040nr Standard deduction, Decedent's final return. How to fill 1040nr Transfer of property at death, Other property transactions. How to fill 1040nr Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. How to fill 1040nr Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. How to fill 1040nr , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. How to fill 1040nr , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. How to fill 1040nr Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How to fill 1040nr Interest (see Interest payments) Investment expenses, Investment expenses. How to fill 1040nr IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. How to fill 1040nr (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. How to fill 1040nr Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. How to fill 1040nr Performing artists' expenses, Expenses of certain performing artists. How to fill 1040nr Prepaid insurance premiums, Prepaid insurance premiums. How to fill 1040nr Prescription medicines, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Rental expenses, When to deduct. How to fill 1040nr Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. How to fill 1040nr Car expenses, Depreciation and section 179 deductions. How to fill 1040nr Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. How to fill 1040nr Stop-smoking programs, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. How to fill 1040nr Recording fees, basis to include, Real estate taxes. How to fill 1040nr Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. How to fill 1040nr Nonqualified plans, Nonqualified deferred compensation plans. How to fill 1040nr Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. How to fill 1040nr Delivery services, Private delivery services. How to fill 1040nr Business-related travel expense, Table 26-1. How to fill 1040nr Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to fill 1040nr Demutualization of life insurance companies, Demutualization of life insurance companies. How to fill 1040nr Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Dependent care Benefits, Dependent care benefits. How to fill 1040nr , Dependent Care Benefits Center, Dependent care center. How to fill 1040nr Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. How to fill 1040nr , Exception for adopted child. How to fill 1040nr , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How to fill 1040nr (see also Child tax credit) Birth of, Death or birth. How to fill 1040nr Born and died within year, Exception. How to fill 1040nr , Born and died in 2013. How to fill 1040nr Death of, Death or birth. How to fill 1040nr Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. How to fill 1040nr Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. How to fill 1040nr Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). How to fill 1040nr , Taxpayer identification numbers for aliens. How to fill 1040nr Alien dependents, Born and died in 2013. How to fill 1040nr Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. How to fill 1040nr Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. How to fill 1040nr Deposits, Fees and deposits. How to fill 1040nr Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How to fill 1040nr Depreciation Adjustment to basis for, Depreciation and section 179 deduction. How to fill 1040nr Cars, Depreciation and section 179 deductions. How to fill 1040nr Change of use of property, Basis for depreciation. How to fill 1040nr Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. How to fill 1040nr Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. How to fill 1040nr Land, no depreciation of, Land. How to fill 1040nr Rental property, Depreciation. How to fill 1040nr , Depreciation Designated Roth Account Defined. How to fill 1040nr , Designated Roth accounts. How to fill 1040nr Designated Roth account, Designated Roth accounts. How to fill 1040nr , Designated Roth accounts. How to fill 1040nr Destroyed records, Destroyed records. How to fill 1040nr Diaper service, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Differential wage payments, Differential wage payments. How to fill 1040nr Differential wages Wages for reservists Military reserves, Differential wage payments. How to fill 1040nr Direct deposit of refunds, Refunds Directors' fees, Corporate director. How to fill 1040nr Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. How to fill 1040nr , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. How to fill 1040nr Armed forces, Disability. How to fill 1040nr Blind (see Blind persons) Cafeteria plans, Cafeteria plans. How to fill 1040nr Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How to fill 1040nr Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. How to fill 1040nr Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. How to fill 1040nr Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. How to fill 1040nr Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. How to fill 1040nr Social security and railroad retirement benefits, deductions for, Disability payments. How to fill 1040nr Special school or home for, deductibility of medical expense, Table 21-1. How to fill 1040nr Medical and Dental Expenses Checklist. How to fill 1040nr See Publication 502 for more information about these and other expenses. How to fill 1040nr Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. How to fill 1040nr Workers' compensation, Workers' Compensation Disability Income, Disability income. How to fill 1040nr Disability benefits Earned income credit, Form 4029. How to fill 1040nr Disability insurance payments Earned income credit, Disability insurance payments. How to fill 1040nr Disability, permanent and total disability, Permanent and total disability. How to fill 1040nr Disabled Child, Permanently and totally disabled. How to fill 1040nr Dependent, Disabled dependent working at sheltered workshop. How to fill 1040nr Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. How to fill 1040nr , Disaster relief payments. How to fill 1040nr , Disaster relief. How to fill 1040nr (see also Terrorist attacks) Cash gifts to victims, Cash gifts. How to fill 1040nr Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. How to fill 1040nr Unemployment assistance, Types of unemployment compensation. How to fill 1040nr Employer's emergency disaster fund, Employer's emergency disaster fund. How to fill 1040nr Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. How to fill 1040nr Grants or payments, Disaster relief grants. How to fill 1040nr Replacement of lost or destroyed property, Disaster relief. How to fill 1040nr Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. How to fill 1040nr , Adjusted Basis Disclosure statement, Disclosure statement. How to fill 1040nr Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. How to fill 1040nr Distributions, Eligible rollover distributions. How to fill 1040nr (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). How to fill 1040nr Qualified reservist, Qualified reservist distributions. How to fill 1040nr Required minimum distributions, Required distributions. How to fill 1040nr , Required distributions. How to fill 1040nr , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. How to fill 1040nr Dividends, Dividends and Other Distributions, Form 1099-DIV. How to fill 1040nr , More information. How to fill 1040nr (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. How to fill 1040nr Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. How to fill 1040nr Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. How to fill 1040nr Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. How to fill 1040nr Insurance dividends, Dividends on insurance policies. How to fill 1040nr Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. How to fill 1040nr Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. How to fill 1040nr Qualified, Qualified Dividends, Qualified dividends. How to fill 1040nr Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. How to fill 1040nr Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. How to fill 1040nr Sold stock, Dividends on stock sold. How to fill 1040nr Stockholder debts when canceled as, Stockholder debt. How to fill 1040nr Veterans' insurance, Dividends on veterans' insurance. How to fill 1040nr Divorced parents, Children of divorced or separated parents (or parents who live apart). How to fill 1040nr , Applying this special rule to divorced or separated parents (or parents who live apart). How to fill 1040nr Divorced taxpayers, Alimony. How to fill 1040nr (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. How to fill 1040nr Child custody, Custodial parent and noncustodial parent. How to fill 1040nr Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. How to fill 1040nr Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. How to fill 1040nr , Divorced persons. How to fill 1040nr IRAs, Kay Bailey Hutchison Spousal IRA. How to fill 1040nr , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. How to fill 1040nr Mortgage interest, payment as alimony, Divorced or separated individuals. How to fill 1040nr Personal exemption, Divorced or separated spouse. How to fill 1040nr Real estate taxes, allocation of, Divorced individuals. How to fill 1040nr Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. How to fill 1040nr Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. How to fill 1040nr Domestic help Withholding, Household workers. How to fill 1040nr Domestic help, no exemption for, Housekeepers, maids, or servants. How to fill 1040nr