Nr4 from canada income code 64

[moore-angela]

How do I enter Canadian NR4 form, income code 64 on 1040 tax form?

[LaurenW]

Hi moore.angela,

Try these instructions for entering your NR4 form:

You will treat this income on your U.S. tax return in the same manner as similar U.S. source income.   For example, if that form reports interest income, report it under Interest & Dividends.

Canadian Form NR4 is used to report several types of income paid or credited to non-residents of Canada.  The Income Code in Line 1 should help you determine the type of income. 

To enter the NR4, treat it as if it is a SSA-1099 and enter it in the Retirement Plans and Social Security section, under ‘Social Security (SSA-1099, RRB-1099)’.

Then, go to the Deductions and Credits section and select Foreign Taxes under ‘Estimates and Other Taxes Paid’ to enter any foreign tax you already paid to Canada on that income.

For more information specific to the US/Canadian tax treaty, please see this link:  http://www.irs.gov/pub/irs-pdf/p597.pd