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Screen NRA - Nonresident Alien Return (1040)
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Overview
Use this screen to enter information to complete Form 1040NR, U.S. Nonresident Alien Income Tax Return.
To prepare a 1040NR federal return, select
Nonresident Alien
as the federal entity type in the Client Properties window. To do this, select File
, Client Properties
, 1040
, then Nonresident Alien
from the fieldview.Form 1040NR - Nonresident Alien - General Information
Use this section to enter general information used when processing the nonresident alien return.
Country code/name and Country of citizenship
Enter a Country code from the fieldview. The country name will display based upon the code selected.
note
This field is required when electronically filing a Form 1040NR return.
Country of permanent residence for tax purposes
Enter the country that was claimed as the taxpayer's residence for tax purposes during the tax year, if it differs from the country entered in the 1040 screen. If this field is blank, the default is the entry on the 1040 screen.
note
This field is required when electronically filing a Form 1040NR return.
Address outside U.S. for refund check
To request that the refund check be mailed to an address outside the U.S. and different from the mailing address entered in the 1040 screen, use these fields.
Due date of return (Force)
Use this field to override (force) the calculated due date of the return. Enter the code that represents the appropriate due date, or use the fieldview to make the selection. The table that follows lists the available codes.
Code | Result |
|---|---|
1 | 4/18/[[ut_ny_yy]] |
2 | 6/15/[[ut_ny_yy]] |
A June due date is used if the taxpayer has no federal withholding on effectively connected wages reported on Page 1. Due dates are used to calculate penalties, interest, and estimated tax payments and are reported in the filing instructions.
Claim standard deduction under U.S. - India Income Tax Treaty
IRS Publication 519 states that residents of India who were students or business apprentices may be able to claim the standard deduction instead of itemized deductions. Enter
X
in this field to claim the higher of the standard deduction or itemized deductions on Form 1040NR. If applicable, the standard deduction amount will be reported on Form 1040NR.Claim spouse as dependent under U.S. - India Income Tax Treaty
IRS Publication 519 states that residents of India who were students or business apprentices may be able to claim an exemption for their spouses if they had no gross income during the year and can't be claimed as a dependent on another U.S. taxpayer's return. Enter
X
in this field to claim a spousal exemption. If applicable, the spouse is listed on Form 1040NR with a relationship designated as "Spouse." Spouse information must be entered in the 1040 screen, and the Nonresident alien married filing separate code
field in the 1040 screen must be blank or populated with code 3
(Other married nonresident alien).Self-employment income subject to self-employment tax under social security agreement
If the taxpayer is covered under the U.S. social security system due to an international social security agreement between the country of tax residence and the United States, enter
X
in this field to calculate self-employment tax on all self-employment income. The application will complete Schedule SE if all filing requirements are met. For additional information, see the instructions for Schedule SE.Scholarships and fellowship grants
Enter the total scholarships and fellowship grants received during the tax year in the statement attached to this field. This amount is reported as income on Form 1040NR, Page 1. Taxable scholarship income entered in the
Other income
statement in the Income screen is used to calculate excluded scholarship and fellowship grants. The application reduces the amount entered here by the taxable amount and reports the difference in the adjustment section on Form 1040NR, Page 1.Transportation income
Enter the U.S. source gross transportation income that is not effectively connected with a U.S. trade or business. The application automatically calculates the 4% tax. The amount you enter here is multiplied by 4% and reports it on Form 1040NR, Page 2.
Credit for amount paid with Form 1040-C
Enter the amount paid with Form 1040-C during the tax year. This amount is reported on Form 1040NR, Page 2. Also enter information in the
IRS office paid amounts claimed on 1040NR
field in the NRA-2 screen.Net U.S. real property gain
If the taxpayer disposed of U.S. real property at a net gain, enter the amount here. This amount is used to calculate Form 6251, line 6. If both the net gain entered and the alternative minimum taxable income (Form 6251, line 4) are greater than tentative calculated line 6, the application reports the smaller of the net gain or alternative minimum taxable income on Form 6251, line 6, and prints "RPI" next to the line.
Form 1040NR - Income Not Effectively Connected
Use this section to enter information reported on Schedule NEC (Form 1040-NR) - Tax on Income Not Effectively Connected With a U.S. Trade or Business. The application only reports income amounts entered in this section on Schedule NEC of the return and the Statement 1040NR when the 1040 return is marked as a dual-status tax year. The application reports withholding amounts entered here on the 1040NR, Page 2, Payments section. Enter income amounts that are effectively connected with a U.S. trade or business in the applicable input screens. For example, enter dividend income from assets effectively connected with a U.S. trade or business in the B&D screen.
Other tax rate...
If any of the not effectively connected income is subject to a tax rate other than ten percent, 15%, or 30%, enter the other percentage in the fields provided.
note
The application allows you to enter 0 (zero) in the
Other tax rate
fields, if applicable.Income, U.S. Tax W/H
Income not effectively connected with a U.S. trade or business is generally taxed at 30%. The 30% tax rate is applied to income amounts entered directly in the input screen instead of in the statement. If the income is subject to a different rate due to a treaty or to other reasons, enter the information in the applicable statement. The fields within the statement are described as follows.
- Tax Rate:The tax rate codes available in the statement are listed in the table that follows and in the fieldview.CodeResult10.010%15.015%30.030% (default)Tax1Other Tax Rate 1Tax2Other Tax Rate 2
- Description:Enter the description of the income not effectively connected with a U.S. trade or business.
- Taxable Amount:Enter the amount of income not effectively connected with a U.S. trade or business. This amount is reported in the applicable line and column on Schedule NEC (Form 1040-NR).
- U.S. Federal W/H:Enter the U.S. federal tax withheld on the income. The column total is reported on the applicable line on Form 1040NR, Page 2.noteThe W/H fields will be unavailable when the Dual-status tax year field on the DualStat screen is marked and a 1040 return is being filed with a 1040NR statement. Enter statement period withholdings on the DualStat screen.
Gambling
Enter the amount of gambling winnings, federal withholding, and losses (if applicable) in the appropriate fields. These amounts are reported on Schedule NEC (Form 1040-NR). Gambling winnings exempt by an income tax treaty should be entered on the NRA-2 screen in the
Information if claiming benefits of a U.S. income tax treaty
statement. Any federal withholding, however, should be entered here to transfer to the federal income tax withheld from Forms 1042-S or 1040NR, Page 2.Capital Gains and Losses Not Effectively Connected
Use this section to enter information regarding gains or losses from the sale or exchange of capital assets not effectively connected with a U.S. trade or business. These amounts are reported on Schedule NEC (Form 1040-NR), lines 9, 16, 17, and 18.
Sales or exchanges of capital assets
Enter information regarding sales or exchanges of capital assets in the statement. This statement will transfer to the applicable columns on Schedule NEC (Form 1040-NR). Generally, gains aren't subject to tax if the taxpayer is in the United States fewer than 183 days during the tax year.
Capital gain tax rate
Enter the tax rate code for capital gains reported on Schedule NEC (Form 1040-NR). The tax rate codes available are listed in the table that follows and in the fieldview.
Code | Result |
|---|---|
10.0 | 10% |
15.0 | 15% |
30.0 | 30% (default) |
Tax1 | Other Tax Rate 1 |
Tax2 | Other Tax Rate 2 |
Income not effectively connected with a U.S. trade or business is generally taxed at 30%. The 30% tax rate is applied if this field is blank.