Topics Income subject to tax Restrictions for dual-status taxpayers Exemptions How to figure the tax Forms to file When and where to file How to fill out a dual-status return Useful Items Publication 503  Child and Dependent Care Expenses accommodation in Stavanger514  Foreign Tax Credit for Individuals 524  Credit for the Elderly or the Disabled 575  Pension and Annuity Income Form (and Instructions) 1040  U.S. Individual Income Tax Return 1040-C  U.S. Departing Alien Income Tax Return 1040ES  Estimated Tax for Individuals 1040-ES(NR)  U.S. Estimated Tax for Nonresident Alien Individuals 1040NR  U.S. Nonresident Alien Income Tax Return 1116  Foreign Tax Credit