An individual would file this type of US tax return if they are not a US tax resident for the entire taxation year but have US source income.
What is Form 1040NR?
100
Interest income is reported on this tax slip.
What is Form 1099-INT?
100
An individual would pay this to the spouse from a divorce contract. The payment is deductible by the paying spouse and taxable to the receiving spouse.
What is alimony?
100
For the 2016 taxation year, this foreign bank and financial account reporting form is due on or before April 18th and no extension is allowed.
What is FinCEN Form 114?
200
If you are not a US citizen or a green card holder, you may still have to file a resident tax return (Form 1040) if you exceed a specific number of physical days of presence in the US under this test.
What is Substantial Presence Test?
200
This type of income is taxable at 50% in Canada but taxable at 100% in the US.
What is a capital gain?
200
This is a fixed deduction instead of itemized deduction.
What is standard deduction?
200
This EY internal web page is a good resource to obtain templates.
What is the HC Global Mobility Canada Country page?
300
This determines which country has the first right to tax the income.
What is sourcing?
300
This type of income may be grossed up in Canada but not in the US.
What is dividend income?
300
Tax-exempt account set up with a US financial institution in which individuals can save money exclusively for future medical expenses.
What is Health Savings Accounts?
300
This form is typically used to file treaty elections.
What is Form 8833?
400
An individual, who is not a US citizen or green card holder, may have to file this type of tax return in the year that they first moved to the US.
What is a Dual Status return?
400
Rental income and expenses are reported on this schedule.
What is Schedule E?
400
This is a non-cash charitable contribution.
What is contribution in-kind?
400
A US tax resident with specified financial assets that exceed certain thresholds must report those assets to the IRS on this form.
What is Form 8938, Statement of Specified Foreign Financial Assets?
500
This credit is claimed so that individuals are not doubled taxed.
What is foreign tax credit?
500
When an individual sells this type of property, the individual may be eligible to exempt up to $250,000 ($500,000 if MFJ) of the gain from sale.
What is Principal Residence?
500
You can only contribute to this retirement plan if you are under the age of 70 1/2 at the end of the year.
What is traditional IRA?
500
When preparing a tax return, always refer to this document as a guideline on whether a form should be prepared.