Description:
This book is for preparing 2022 taxes. Generally, a U.S. tax return must be filed when nonresident aliens have U.S.-source income. As U.S. demographics continue to change, it’s critical tax professionals understand how to complete and file Form 1040-NR, U.S. Nonresident Alien Income Tax Return. This textbook will help tax professionals determine if Form 1040-NR is required by explaining the differences between a resident alien and a nonresident alien, and determine the source of the income. It also provides a comprehensive example of Form 1040-NR with the associated schedules and tips for preparing the form
View Table of Contents.
Topics include:
- Analyzing whether your client needs to file Form 1040-NR
- Differentiating between a resident alien and a nonresident alien
- Classifying the source of income
- Identifying income effectively connected with a U.S. trade or business
- Preparing Form 1040-NR, including Schedules A, NEC and OI
Product Details:
Item Number: E22359
Level: Basic
Authors: NATP Staff
Published: 2022
Format: Electronic PDF - 60 Pages
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Corresponding CPE Courses:
Get this e-book FREE when you purchase the 2022 corresponding course when available.
Purchase Info:
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