Other Compensation

Form 1040-NR - Reporting gambling winnings and losses

In general, nonresident aliens are subject to the 30% tax on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U.S. trade or business (ECI) and is not exempted by treaty.

Digital Assets Reported as Ordinary Income

A digital asset refers to any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology.

1099-G Box 6, Taxable Grants

A taxpayer may receive a taxable grant from a government agency such as the Small Business Administration (SBA) or from a nonprofit organization.

Where do I Enter Household Employee Income?

Entering Prisoner Income

Prisoners are required to file a federal income tax return according to the same criteria as those not in prison.

Foreign Employer Compensation (FEC)

Wage and/or pension income reported by a foreign employer that doesn't have an EIN is entered in the individual tax return in Tax Processors Plus Online as Foreign Employer Compensation (FEC).

Entering Canadian Income Form T4 & T4A-NR

All US citizens, regardless of residential status, are required to submit a tax return to the IRS.

Puerto Rico Excluded Earned Income

Puerto Rico has its own tax system, separate from the United States.