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Instructions for Form 1040NR (2003)
U.S. Nonresident Alien Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
General Instructions
What's New for 2003?
What To Look for in 2004
Items To Note
Additional Information
Resident Alien or Nonresident Alien
Green Card Test
Substantial Presence Test
Who Must File
Simplified Procedure for Claiming Certain Refunds
When To File
Where To File
Private Delivery Services
Election To Be Taxed as a Resident Alien
Dual-Status Taxpayers
Dual-Status Tax Year
What and Where to File for a Dual-Status Year
Income Subject to Tax for Dual-Status Year
Restrictions for Dual-Status Taxpayers
How To Figure Tax for Dual-Status Year
How To Report Income on Form 1040NR
Community Income
Kinds of Income
Dispositions of U.S. Real Property Interests
Income You May Elect To Treat as Effectively Connected With a U.S. Trade or Business
Foreign Income Taxed by the United States
Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents
Annual Information Statement
Line Instructions for Form 1040NR
Name, Address, and Identifying Number
Filing Status
Exemptions
Rounding Off to Whole Dollars
Income Effectively Connected With U.S. Trade or Business
Adjusted Gross Income
Tax Computation on Income Effectively Connected With A U.S. Trade or Business
Credits
Other Taxes
Payments
Refund
Amount You Owe
Third Party Designee
Signature
Instructions for Schedule A, Itemized Deductions
State and Local Income Taxes
Gifts to U.S. Charities
Casualty and Theft Losses
Job Expenses and Most Other Miscellaneous Deductions
Other Miscellaneous Deductions
Total Itemized Deductions
Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
Other Information (Page 5)
Item D
Item E
Item M
Item P
Reminders
Sign and Date Your Return
Instructions for Form 1040NR - Notices
Disclosure and Paperwork Reduction Act Notice.
Instructions for Form 1040NR - Additional Material
Index
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