What You Should Know About Form 1040 NR
Thomson Reuters, Checkpoint Learning Webinar
December 9, 2015 (11:00 a.m. - 1:00 p.m.)
Joseph B. Darby III presented "What You Should Know About 1040NR," at a webinar sponsored by Thomson Reuters. Mr. Darby discussed Form 1040NR, including:
- Determining whether an alien should be classified a resident or non-resident alien for U.S. income tax purposes
- The categories of exempt individuals (e.g., foreign individuals on a temporary visa or students on a student visa)
- Exploring what it means to be "engaged in a trade or business in United States"
- Issues related to filing a Form 1040 NR for a non-resident alien's estate or trust
- How to claim a refund of U.S. taxes over-withheld on various payments
- Dealing with "partial years" when there is a transition from non-resident to resident alien status, or vice versa