Statements (48)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
taxpayer group
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:eligibility |
standard deduction (except for certain students from India)
tax treaty exemptions |
| gptkbp:files |
gptkb:Form_1040-NR
|
| gptkbp:fiscalYear |
annual
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 1040-NR filers
|
| gptkbp:includes |
nonresident aliens
dual-status aliens representatives of deceased nonresident aliens trustees of nonresident alien estates |
| gptkbp:mayBeExemptFrom |
FICA taxes (in some cases)
|
| gptkbp:mayClaim |
itemized deductions
tax treaty benefits |
| gptkbp:mayFile |
electronically (e-file)
paper return |
| gptkbp:mayInclude |
gptkb:artist
gptkb:scholar athletes independent contractors students teachers employees trainees foreign investors 30% withholding on certain US-source income FICA taxes (in some cases) beneficiaries of US trusts or estates filing requirement for dependents partners in US partnerships withholding on US income |
| gptkbp:mayNeedToFile |
state tax return
|
| gptkbp:mayNotClaim |
gptkb:American_Opportunity_Credit
gptkb:Lifetime_Learning_Credit gptkb:Earned_Income_Tax_Credit |
| gptkbp:mustAttach |
Form 8843 (if required)
|
| gptkbp:mustFileBy |
June 15 (if no wages subject to withholding)
April 15 (if wages subject to withholding) |
| gptkbp:mustSign |
gptkb:Form_1040-NR
|
| gptkbp:mustUse |
ITIN if not eligible for SSN
|
| gptkbp:reportsTo |
effectively connected income
US-source income fixed, determinable, annual, or periodic income |
| gptkbp:requiredToFileIf |
earned US-source income
|
| gptkbp:taxJurisdiction |
gptkb:United_States
|
| gptkbp:taxStatus |
federal income tax
|
| gptkbp:bfsParent |
gptkb:Schedule_OI_(Other_Information)
|
| gptkbp:bfsLayer |
7
|