Table of Contents. Preliminary Work and General Filing Requirements... 1
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1 Table of Contents Preliminary Work and General Filing Requirements General Requirement to File...3 Signatures....4 Marital Status...6 Married....6 Unmarried....7 Filing Status...7 Single....7 Married Filing Jointly....8 Qualifying Widow(er) With Dependent Child Married Filing Separately...9 Head of Household...11 Age Residency Resident Alien Nonresident Alien...18 Dual-status Alien U.S. or Foreign Source Income Interest Dividends...21 Transportation Income Personal Services Scholarships, Grants, Prizes, and Awards Pension and Annuities Rents and Royalties...23 Real Property...23 Personal Property Exclusions from Income...24 Income Categories for Nonresident Alien...25 Identification Number...27 IP Pin...28 Exemptions Personal Exemption...28 Dependency Exemption...29 Exemption Phase-out NATP xi
2 Standard Deduction...41 Dependent s Standard Deduction No Standard Deduction Individuals Required to File...43 Dependents...44 Decedents Other Filing Requirement Situations Kiddie Tax Child Filing a Return...50 Parent s Election to Report Child s Interest and Dividends Due Dates Form Form 1040-NR and 1040NR-EZ Tax Return Penalties Late Filing Late Payment Accuracy-related Penalty Filing an Erroneous Claim...57 Frivolous Tax Submission...57 Failure to Supply SSN Criminal Penalties General Filing Review Questions General Filing Review Answers Income and Assets Income Wages, Salaries, and Other Earnings Interest Income Dividends and Other Corporate Distributions Rental Activity Real Estate Professional Royalty Income Gambling Debt Forgiveness Income Foreign Earned Income Other Income xii NATP
3 Income Review Questions Income Review Answers Retirement Income Individual Retirement Account Roth IRAs Retirement Plans, Pensions, and Annuities Loans from 401(k) Plans myra Social Security and Equivalent Railroad Retirement Benefits Foreign Pensions Retirement Income Review Questions Retirement Income Review Answers Real and Personal Property Basis of Assets Sales and Other Dispositions Holding Period Capital Gains and Losses Installment Sales Sale of a Principal Residence Real and Personal Property Review Questions Real and Personal Property Review Answers Adjustments to Income Educator Expenses Business Expenses of Reservists, Performing Artists, and Fee-basis Officials Health Savings Account Moving Expenses Self-employment Tax Self-employed SEP, SIMPLE, and Qualified Plans Self-employed Health Insurance Penalty on Early Withdrawal of Savings Alimony IRA Deduction Student Loan Interest Deduction Tuition and Fees Deduction Domestic Production Activities Deduction NATP xiii
4 Line 36 Write-in Adjustments Adjustments to Income Review Questions Adjustments to Income Review Answers Deductions and Credits Itemized Deductions Medical and Dental Expenses Taxes Interest Expense Charitable Contributions Casualty and Theft Losses Nonbusiness Bad Debts Transportation and Other Employee Business Expenses Employee s Educational Expenses Miscellaneous Itemized Deductions AGI Limitation on Itemized Deductions Nonresident Itemized Deductions Deductions Review Questions Deductions Review Answers Notes Credits Nonrefundable Credits Refundable Credits Tax Credits For Nonresident Aliens Credits Review Questions Credits Review Answers Taxation and Advice Alternative Minimum Tax AMTI Adjustments and Preferences Tax Credits Allowed to Offset AMT Minimum Tax Credit MTC Calculation MTC Limitation Excess Advanced Premium Tax Credit Repayment Self-employment Tax Clergy or Religious Order xiv NATP
5 Other Taxes Unreported Social Security and Medicare Tax Additional Tax on IRAs and Other Qualified Plans Household Employees First-time Homebuyer Credit Repayment Individual Shared Responsibility Additional Medicare Tax Net Investment Income Tax Tax Withholding Job Related Pension and Annuity Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax Underpayment Amended Returns and Claim for Refund Injured Spouse Innocent Spouse Form Taxation and Advice Review Questions Taxation and Advice Review Answers Specialized Returns for Individuals Estate Income Taxes Income and Deductions in Respect of a Decedent Retirement Accounts Deductions Estate Tax Paid on IRD Life Insurance Gifts and Inheritances Returns for Decedents Income Tax Return Form Form NATP xv
6 Distributions to Beneficiaries from an Estate Termination Estate Income Tax Review Questions Estate Income Tax Review Answers Transfer Tax Applicable Credit Amount Estate Tax Return Gross Estate Estate Valuation Taxable Estate Time to File and Pay Gift Tax Annual Exclusion Filing Joint Tenancy Gift Splitting Valuation Form Completion Special Rules Generation-skipping Transfer Tax Transfer and Gift Tax Review Questions Transfer and Gift Tax Review Answers Foreign Account and Asset Reporting Form FinCEN Form Appendix Appendix A: Worksheets Appendix B: Forms Appendix C: Formulas xvi NATP
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