Part I provides information — 2025 Inst 1040-NR (PDF)

regarding each partnership interest that was transferred during the tax year. Use a separate line for each partnership interest transferred during the year. If multiple interests in the same partnership were transferred during the year, report each on a separate line. For each entry in Part I, lines A through D, complete an entry in the corresponding column A through D of Part II.

If you’re only required to

! complete Part I for a CAUTION transaction (see Filing

Exceptions , earlier), leave the corresponding column blank in Part II. For example, you would enter information for a transaction on Part I, line A, but leave Part II, column A, blank, even if you’re required to report a second transaction in Part I, column B.

Instructions for Schedule P (Form 1040-NR)—Foreign Partner’s Interests in Certain Partnerships Transferred During Tax Year

Do not use Schedule P (Form

! 1040-NR) with Form 1040 or CAUTION Form 1040-SR. Use

Schedule P (Form 1040-NR) only with Form 1040-NR.

General Instructions

Purpose of Schedule

Schedule P (Form 1040-NR) is used by a nonresident alien, foreign trust, or foreign estate (“transferor”) to report information and calculate gain or loss regarding its transfer of an interest in a partnership that is either directly or indirectly engaged in the conduct of a trade or business within the United States or holds any U.S. real property interests.

Who Must Complete Schedule P

Complete Schedule P (Form 1040-NR) only if you transferred a partnership interest subject to section 864(c)(8) or 897(g). For more information, see Pub. 519 and Pub. 541, Partnerships.

Section 864(c)(8) provides that if a foreign transferor owns, directly or indirectly, an interest in a partnership that is engaged in the conduct of a trade or business within the United States, the gain or loss recognized by the foreign transferor on the transfer of all (or any portion) of the interest is treated as an effectively connected gain or loss, limited to the partner’s allocable share of the gain or loss on a deemed sale of the partnership’s U.S. trade or business assets. A transfer means a sale, exchange, or other disposition, and includes a distribution from a partnership to a partner to the extent that gain or loss is recognized on the distribution, as well as a transfer treated as a sale or exchange under section 707(a)(2)(B). This requirement applies to transfers that occurred on or after November 27, 2017.

Similarly, section 897(g) requires that if a transferor disposes of an interest in a partnership that directly or indirectly holds U.S. real property interests, the amount received that is attributable to the partnership’s U.S. real property interests is considered received from the sale or exchange of U.S. real property interests. As a result, that portion of the gain or loss must be included in determining the transferor’s U.S. trade or business income.

Filing Exceptions

Don’t file Schedule P (Form 1040-NR) if you haven’t transferred an interest in a partnership that is either directly or indirectly engaged in the conduct of a trade or business within the United States or holds any U.S. real property interests.
Don’t complete Schedule P (Form 1040-NR), Part II, if you transferred an interest in a partnership that is either directly or indirectly engaged in trade or business within the United States and, pursuant to an applicable income tax treaty, all of the gain or loss from the transfer of the partnership interest is attributable to assets, other than real property, that don’t form part of a U.S. permanent establishment or fixed place of business, and you file a protective tax return under Regulations section 1.874-1(b)(6). See also the instructions for Form

How To Complete the Schedule P

Use the information from the Schedule K-3 (Form 1065) you received from the partnership. For example, you will use Part XIII of the Schedule K-3 (Form 1065) to complete lines 4, 6, 7, 13, 14, and 18 of Schedule P (Form 1040-NR), Part II.

If you’re required to complete

! this schedule but didn’t CAUTION receive a Schedule K-3 (Form

1065), you will need to contact the partnership to obtain a copy.

If an amount is reported on line 4 or 5 of Schedule K-3 (Form 1065), Part XIII, refer to Schedule K-1 (Form 1065), Part III, box 20, “Other Information”, and:

If an amount is reported in box 20 with code AC, Section 1(h)(5)

Instructions for Form 1040-NR (2025) 47

Report this portion of the gain or loss on Form 4797, Part II, line 10. Enter the information from Part I, columns (a) and (c), on Form 4797, line 10, column (a). Enter the information from Part I, columns (e) and (f), on Form 4797, line 10, columns (b) and (c), respectively. Enter the amount from Part II, line 8, on Form 4797, line 10, column (g).

Line 9

Enter the smaller of line 5 or 7. When determining which amount is smaller, treat both amounts as positive numbers. However, enter -0- on line 9 if either of the following is true.

Line 5 is zero or less and line 7 is greater than zero.

Columns (a), (b), and (c)

List the name, address, and employer identification number (EIN) of each directly or indirectly owned partnership interest if (1) the transfer of the interest resulted in gain or loss under section 864(c)(8) or Regulations section 1.864(c)(8)-1, or (2) the transfer of the interest resulted in gain or loss solely under section 897(g).

Columns (d)(1) and (d)(2)

Enter either the percentage interest in the partnership or the number of units in the partnership that you transferred in column (d)(1) or (d)(2), respectively. If you received a distribution but your ownership interest in the partnership remains unchanged, enter -0- in the relevant column (d)(1) or (d)(2).

The information you report in

TIP column (d)(1) or (d)(2) for a

specific transaction should match the related Schedule K-3 (Form 1065), Part XIII, item B1 or B2.

Column (e)

Enter the date(s) your partnership interest was acquired. If the partnership interest you transferred was obtained through multiple acquisitions, you must report the transfer of each acquired interest in a separate row with its respective acquisition date in column (e). Each reported transfer may result in a recognized short-term or long-term gain or loss, as appropriate.

Column (f)

Enter the date the partnership interest was transferred.

Part II—Foreign Partner’s Gain or Loss on Transfer of Interests in Certain Partnerships

Before You Begin

Complete lines 1 through 9 if your Schedule K-3 (Form 1065), Part XIII, includes information on lines 1 through 6 because the transfer of your partnership interest resulted in a section 864(c)(8) ordinary or capital gain or loss.
Also, complete lines 10 through 17 if the transfer of that partnership

interest resulted in a long-term capital gain or loss, and a collectibles gain or loss under section 1(h)(5) and/or an unrecaptured section 1250 gain under section 1(h)(6).

Complete lines 1 through 3 and line 18 if your Schedule K-3 (Form 1065), Part XIII, includes information on line 7, if upon the transfer of your partnership interest, the partnership is deemed to have sold only U.S. real property interests as defined under section 897(c)(1). For more information, see the line 18 instructions, later.

Use the column in Part II,

! columns A through D, that CAUTION corresponds to the line in Part

I, lines A through D, on which the transferred partnership interest is listed.

Line 1

Enter the amount you realized from the transfer of the partnership interest. The amount you realized includes the amount of cash received (or to be received), the fair market value of other property transferred (or to be transferred), the amount of any liabilities assumed by the transferee or to which the partnership interest is subject, and the reduction in your share of partnership liabilities. In the case of a distribution, the amount you realized is the sum of the amount of cash distributed (or to be distributed), the fair market value of property distributed (or to be distributed), and the reduction in your share of partnership liabilities.

Line 2

Enter your outside basis, as defined under section 705, in the partnership interest as of the date of the transfer. See section 705 for the determination of the adjusted basis of a partnership interest. If you didn’t transfer your entire interest in the partnership, enter your adjusted basis in the portion of the partnership interest that was transferred.

Line 3

Subtract line 2 from line 1.

Line 4

Enter the amount from Schedule K-3 (Form 1065), Part XIII, line 1.

The amount you report on

TIP line 4 for a specific transaction

will also match the related Schedule K-1 (Form 1065), Part III, box 20, code AB, which you should have also received from the partnership.

Line 5

Subtract line 4 from line 3. If line 4 is less than zero (that is, a loss), treat the number entered on line 4 as positive and add that number to the amount reported on line 3. Enter the result on line 5.

Line 6

Enter the amount from Schedule K-3 (Form 1065), Part XIII, line 2.

Line 7

Enter the amount from Schedule K-3 (Form 1065), Part XIII, line 3.

Line 8

Enter the smaller of line 4 or 6. When determining which amount is smaller, treat both amounts as positive numbers. However, enter -0- on line 8 if either of the following is true.

Line 4 is zero or less and line 6 is greater than zero.
Line 4 is greater than zero and line 6 is zero or less.

48 Instructions for Form 1040-NR (2025)

Line 5 is greater than zero and line 7 is zero or less.
The amount from Part II, line 17, on Form 8949, column (h);
On Form 8949, column (g), as an adjustment of the difference between outside gain or loss (column (d) minus column (e)) and recognized capital gain or loss (column (h)), if applicable; and
Code "P" on Form 8949, column (f), if you entered an amount on Form 8949, column (g).

If this is an installment sale, use Form 6252.

Line 18

Enter the amount from Schedule K-3 (Form 1065), Part XIII, line 7. Complete this line if the partnership is deemed to have sold only U.S. real property interests as defined under section 897(c)(1). Under these circumstances, there should be no entries on lines 1 through 6 and 8 of Schedule K-3 (Form 1065), Part XIII. Enter this amount on Form 8949, Form 4797, and Schedule D, as appropriate. If this is an installment sale, use Form 6252.

You will need to contact the

! partnership if there are entries CAUTION on other lines of the

Schedule K-3 (Form 1065), Part XIII, in addition to line 7.

Tax Topics All topics are available in Spanish (and most topics are available in Chinese, Korean, Vietnamese, and Russian).

You can read these Tax Topics at IRS.gov/TaxTopics .

851—Resident and Nonresident Aliens.
856—Foreign Tax Credit.
857—Individual Taxpayer Identification Number (ITIN)—Form W-7.

Report this portion of the gain or loss on the transfer on Form 8949 using: Part I and checking box (C) if it is a short term gain or loss, or Part II and checking box (F) if it is a long term capital gain or loss. Enter:

“From Schedule P (Form 1040-NR)” on Form 8949, column (a);
The information from Part I, columns (e) and (f), on Form 8949, columns (b) and (c), respectively;
The amounts from Part II, lines 1 and 2, on Form 8949, columns (d) and (e), respectively;
The amount from Part II, line 9, on Form 8949, column (h);
On Form 8949, column (g), as an adjustment of the difference between outside gain or loss (column (d) minus column (e)) and recognized capital gain or loss (column (h)), if applicable; and
Code “P” on Form 8949, column (f), if you entered an amount on Form 8949, column (g).

If this is an installment sale, use Form 6252.

If there’s a long-term capital

! gain or loss on line 5 and CAUTION you’re required to complete

lines 10 through 17, don’t enter this long-term capital gain or loss on Form 8949. You will redetermine this amount on line 17.

Line 10

Complete lines 10 through 17 only if the capital gain or loss on line 5 is long term and an amount was reported on your Schedule K-3 (Form 1065), Part XIII, line 4 or 5, or in Schedule K-1 (Form 1065), Part III, box 20, for code AC or AD. See the second bullet under Before You Begin , earlier.

Enter the amount of deemed outside collectibles gain under section 1(h)(5) from Schedule K-1 (Form 1065), Part III, box 20, code AC.

Line 11

Enter the amount of deemed outside unrecaptured section 1250 gain under section 1(h)(6) from Schedule K-1 (Form 1065), Part III, box 20, code AD.

Line 12

Add lines 10 and 11.

Line 13

Enter the amount of the aggregate effectively connected collectibles gain that would be recognized on the deemed sale of section 1(h)(5) collectible assets from Schedule K-3 (Form 1065), Part XIII, line 4.

Line 14

Enter the amount of the aggregate effectively connected unrecaptured section 1250 gain that would be recognized on the deemed sale of section 1(h)(6) gain assets from Schedule K-3 (Form 1065), Part XIII, line 5.

Line 15

Add lines 13 and 14.

Line 16

If the amount entered on line 9 is from line 5, then enter the amount from line 12. If the amount entered on line 9 is from line 7, then enter the amount from line 15. If the amount entered on line 16 is from line 12, then include in income any collectibles gain on line 10 and any unrecaptured section 1250 gain on line 11. If the amount entered on line 16 is from line 15, then include in income any collectibles gain on line 13 and any unrecaptured section 1250 gain on line 14. See Forms 4797 and 8949, Schedule D (Form 1040), and their related instructions for reporting any collectibles gain or unrecaptured section 1250 gain.

Line 17

The amounts from Part II, lines 1 and 2, on Form 8949, columns (d) and (e), respectively;

Tax information for aliens.

Subtract line 16 from line 9. Report this portion of the transfer on Form 8949, Part II, and check box (F). Enter:

858—Alien Tax Clearance.
"From Schedule P (Form 1040-NR)" on Form 8949, column (a);
The information from Part I, columns (e) and (f), on Form 8949, columns (b) and (c), respectively;

Disclosure, Privacy Act, and Paperwork Reduction Act Notice The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our

Instructions for Form 1040-NR (2025) 49

Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW IR-6526 Washington, DC 20224 USA

Don’t send your Form 1040-NR to this address. Instead, see Where To File , earlier.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

Estimates of Taxpayer Burden Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. The estimated average time burden for all taxpayers filing a Form 1040-NR is 10 hours, with an average cost of $260 per return. This average includes all related forms and schedules, across all preparation methods and taxpayer activities. Within these estimates, there is significant variation in taxpayer activity

Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. Tax preparation fees vary widely depending on the tax situation of the taxpayer, the type of professional preparer, and the geographic area.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms , earlier.

legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number or email address.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.

Generally, tax returns and return information are confidential, as stated

in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice, to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, call or visit any Internal Revenue Service office.

We Welcome Comments on Forms We try to create forms and instructions that can be easily understood. Often, this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it’s more difficult.

We welcome your comments about these instructions and your suggestions for future editions. You can send us comments through IRS.gov/FormComments . Or you can write to the:

50 Instructions for Form 1040-NR (2025)

Estimates of Taxpayer Burden

The table shows burden estimates as of October 1, 2025 for taxpayers filing a 2025 Form 1040-NR tax return.

Form Average

Time Burden

(Hours)

Average

Cost*

1040-NR 10 $260

Dollars rounded to the nearest $10.

Taxpayer Bill of Rights

All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them.

The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes. The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service. The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly. The right to challenge the IRS’s position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position. The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the IRS Independent Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court. The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit. The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections, and will provide, where applicable, a collection due process hearing. The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information. The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation. The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues p ~~roperly and timely through it~~ s normal channels. Learn more at IRS.gov/TaxpayerRights .

Instructions for Form 1040-NR (2025) 51

2025 Tax Rate Schedule for Estates and Trusts

Use Schedule W below to figure your tax. Schedule W

Use this schedule for a nonresident alien estate or trust If line 15 is: The tax is: Over— But not over— Of the amount over—

$0 $3,150 - - - - - - 10% $0

$3,150 $11,450 $315.00 + 24% $3,150

$11,450 $15,650 $2,307.00 + 35% $11,450

$15,650 - - - - - - $3,777.00 + 37% $15,650

52 Instructions for Form 1040-NR (2025)

Index

Additional Child tax credit 22 Additional tax on IRAs and

other qualified retirement plans 35 Address change. 16 Address, foreign country 16 Address, P.O. box. 16 Alternative minimum tax 35 Amended return 25 Amount paid with request for

extension to file 38 Amount refunded to you 23 Amount you owe 23 Annuities 19 Assistance ( See Tax help) Attachments to the return 23 Avoid common mistakes 25

Dependents 17 Disclosure, Privacy Act, and

Railroad retirement benefits

Paperwork Reduction Act Notice 49 Dispositions of United States

How to report income on Form

1040-NR 15

Identity theft 25 Income :

(Tier 1) 43 Real property income and

real property interests 15 Dividends :

Fringe benefits 18 Not effectively connected with a

natural resources royalties 43 Social security benefits 43 Nonresident aliens, defined 11

Green card test 11 Resident aliens, defined 11 Substantial presence test 11

Ordinary 19 Qualified 19 Dividends, not effectively

connected with a U.S. trade or business 43 Dividend equivalent

U.S. trade or business: Schedule NEC 42 Other taxable income 30 To be reported 17 Income tax withholding

payments 43 Exceptions 43 Dual-status taxpayers 13

One-half of self-employment tax

deduction 32 Other gains or (losses) 29 Other nonrefundable credits 38 Other payments 38

Restrictions 14 Dual-status year 13

(federal) for 2024 25 Individual retirement

How to figure tax for 14 Income subject to tax 14 What and where to file 13

arrangements (IRAs) 32 Contributions to 32 Distributions from Interest income 19, 43

Exceptions 43 Itemized deductions 20 Items to Note 10

Past due tax returns filing 25 Payments :

Business income or (loss) :

Stocks, securities, and

Other reporting

Tax withholding 22 Penalties :

commodities income as a dealer in 29

Educator expenses 32 Effectively connected

income 17 Election to be taxed as a

requirements 10 Self-employment tax 10 Social security or Medicare

Early withdrawal of savings 32 Pensions 19 Premium tax credit 8

Repayment of excess credit 34 Preparer, requirement to sign

taxes withheld in error 10 Special rules for former U.S.

tax return 23 Private delivery services 13 Protect your tax records from

Capital gain distributions 20 Capital gain or (loss) :

Exceptions 20 Casualty and theft losses 41 Charity, gifts to 39

resident alien 13 Electronic filing ( e-file ) 4, 12 Estates 8

Exemption for 21 Estimated tax payments for

2023 22 Estimated tax payments for

citizens and former U.S. long-term residents 10

Contributions you can

Kinds of income 15

Lump-sum distributions 20

identity theft 25 Public debt, gift to reduce

the 25 Publications ( See Tax help)

deduct 39 Contributions you can’t

2024 25 Excess social security and Tier

deduct 40 Limit on the amount you can

deduct 40 Recordkeeping 40 Charity, other than by cash or

1 RRTA tax withheld 38 Expatriates 16 Extension of time to file :

Amount paid with 38

Mailing address 12 Medical insurance premiums,

Qualified business income

deduction (Section 199A Deduction) 21 Qualifying surviving spouse 17

check 41 Clothing and household

credit for 38 Miscellaneous deductions :

items 41 Recordkeeping 41 Child and dependent care

Farm income or (loss) 29 Filing status 16

Married 17 Single 17 Foreign income taxed by the

Other 42 Moving expenses 32

Real property income

expenses : Credit for 37 Child tax credit 21 Community income 15 Competent Authority

United States 16 Foreign tax credit 37 Form 1040-C :

Name and address 16

Estates and trusts 16

Engaged in a trade or

business in the United States 16 Not engaged in a trade or

determination requirement 46 Contributions to reduce debt

held by the public 25 Contributions, carryover from

Credit for amount paid with 22 Form W-2 missing or

election 15 Records, how long to keep 25 Refund 23 Refund information 28 Refund mailed 23 Refunds. Simplified procedure

for claiming certain refunds 9 Reminders 6 Rental real estate, royalties,

partnerships, trusts, etc. 29 Reporting

prior year 41 Credit for federal tax on

incorrect 18 Free publications 10 Fringe benefits 18

fuels 38 Credit for other dependents 21 Credits for taxes paid 14

interests 15 Green card test 11

Gains and (losses) 20

requirements—Other 10 Residential energy credits :

From U.S. real property

business 16 Individuals 16 Name change 16 Net investment income tax 14 Noneffectively connected

income : Capital gain 44 Capital gains and losses from

Clean energy credit 37 Energy efficient home

improvement credit 37 Retirement distributions (IRAs) :

self-employed 32 Retirement savings

Daycare expenses :

Credit for 37 Death of a taxpayer 25 Decedents 8 Deduction for exemptions for

Health insurance premiums,

sales or exchanges of property 44 Categories of 43 Gambling winnings-residents of

Canada 44 Gambling winnings-residents of

Annuities 19 Pensions 19 Retirement plan deduction,

countries other than Canada 44 Other income 44

contributions credit (saver’s credit) 37

estates and trusts only 21 Estates 21 Trusts 21

credit for 38 Health savings account

deduction 32 Household employment

taxes 35

Rounding off to whole

dollars 17

Services performed partly in

Unreported social security and

your effectively connected income 33

and partly out the U.S. 18 Sharing economy (gig)

Medicare tax : Tip income Form 4137 35 Wages from an employer who

did not withhold social security and Medicare tax Form 8919 35

Salaries and wages 17 Sales or exchanges, capital

income 15 Signature 23 State and local income taxes,

assets 20 Schedule 1 (Form 1040) 29 Schedule 1-A (Form 1040) 34 Schedule 2 (Form 1040) 34 Schedule 3 (Form 1040) 37 Schedule A, itemized

deductions 39 Schedule D Tax Worksheet 21 Schedule NEC 42 Schedule OI, other

deduction for 39 Student loan interest

deduction 32 Substantial presence test :

Closer connection exception for

Tax, qualified dividends and

capital gain tax worksheet 21 Taxable refunds, credits, or

offsets of state and local income taxes 29 Taxpayer Advocate Service

(TAS) 3 Taxpayer Bill of Rights 51 Third party designee 23 Tier 1 RRTA tax withheld 38 Tip income 17, 19 Transportation tax 22 Treaty-exempt income 19 Treaty-exempt income,

report 45 Trusts 8 Trusts, exemption deduction

for 21

U.S. national 16 Unemployment

compensation 30

We welcome comments on

forms 50 What’s new 5 When to file :

foreign students 11 Closer connection to a foreign

country 11 Exempt individual 11

Estates and trusts 12 Individuals 12 Where to file :

information 44 Schedule P (Form 1040-NR) 47 Scholarship and fellowship

grants : Degree candidate 31 Nondegree candidate 31 Self-employed health insurance

Tax 21 Tax and credits :

Alternative minimum tax 35 Tax help 25 Tax return information 25 Tax-exempt interest 19

Additional taxes:

Estates and trusts 12 Individuals 12 Who must file 8 Withholding of tax at the

source : Exceptions 42 Write-in adjustments related to

deduction 32 Self-employed SEP, SIMPLE,

and qualified plans 32