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Current IRS Tax Map

taxmap/instr2/i1040c-009.htm#TXMP5320f0d6

taxmap/instr2/i1040c-009.htm#TXMP02fd52b0
Schedule A—Income


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Line 1, column (c).

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Enter amounts shown as federal income tax withheld on your Forms W-2, 1099, 1042-S, etc. Be sure to enter the amount withheld on the same line on which the related income is reported.
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Line 1, column (d).

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Resident aliens should include income that would be included on Form 1040, such as wages, salaries, interest, dividends, rents, alimony, etc.
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Line 1, column (e).

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Enter nonresident alien income effectively connected with a U.S. trade or business. Nonresident aliens should include income that would be included on page 1 of Form 1040NR or Form 1040NR-EZ. This includes:
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Line 1, column (f).

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Enter nonresident alien income from U.S. sources that is not effectively connected with a U.S. trade or business, including:
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Line 5.

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Include on line 5, column (d), (e), or (f), all income you received during the year that is exempt by Code (see examples below). Also include on line 5 income that is exempt by treaty, but only if the income is reportable in column (d) or (e). Attach a statement that shows the basis for the treaty exemption (including treaty and article(s)). taxmap/instr2/i1040c-009.htm#TXMP681077ca
Note..
Do not include on line 5 income reportable in column (f) that is exempt by treaty. Instead report these amounts on line 1 of column (f) and explain on the statement required for Part III, line 24, the basis for the reduced rate or exemption.

Be sure to include on line 5, column (c), any amount withheld on exempt income you are reporting on line 5, column (d), (e), or (f). For example, include amounts that were withheld by a withholding agent that was required to withhold due to lack of documentation. However, do not include amounts reimbursed by the withholding agent.
Do not include on lines 1 through 4 any amount that is reportable on line 5.
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Exempt income for nonresident aliens.

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The following income received by nonresident aliens is exempt from U.S. tax.
  1. Interest on bank deposits or withdrawable accounts with savings and loan associations or credit unions that are chartered and supervised under federal or state law, or amounts held by an insurance company under an agreement to pay interest on them, if the income is not effectively connected with a U.S. trade or business. Certain portfolio interest on obligations issued after July 18, 1984, is also exempt income.
  2. Your personal service income if:
    1. You were in the United States 90 days or less during the tax year,
    2. You received $3,000 or less for your services, and
    3. You performed the services as an employee of or under contract with a nonresident alien individual, foreign partnership, or foreign corporation not engaged in a U.S. trade or business; or for a foreign office of a U.S. partnership, corporation, citizen, or resident.
  3. Capital gains not effectively connected with a U.S. trade or business if you were in the United States fewer than 183 days during the tax year. Exception: Gain or loss on the disposition of a U.S. real property interest is not exempt.
  4. U.S. bond income. Your income from series E, EE, H, or HH U.S. savings bonds that you bought while a resident of the Ryukyu Islands (including Okinawa) or the Trust Territory of the Pacific Islands (Caroline and Marshall Islands).
  5. Annuities you received from qualified annuity plans or trusts if both of the following conditions apply:
    1. The work that entitles you to the annuity was performed either (1) in the United States for a foreign employer and you met the conditions under 2 earlier, or (2) outside the United States, and
    2. When the first amount was paid as an annuity, at least 90% of the employees covered by the plan (or by the plan or plans that included the trust) were U.S. citizens or residents.
  6. U.S. source dividends paid by certain foreign corporations if they are not effectively connected with your U.S. trade or business. See Second exception under Dividends in chapter 2 of Pub. 519 for the definition of foreign corporation and how to figure the amount of excludable dividends.
Certain items of income may be exempt from federal tax under a tax treaty. For more details, see Pub. 901.