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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: 22359

Level: Basic

Authors: NATP Staff

Published: 2022

Format: Print - 60 Pages

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Corresponding CPE Courses:

Get the e-book FREE when you purchase the corresponding 2022 course when available.