NR Alien Question

[Kram BergGold]

I have not done a 1040 NR in years. Situation is married couple, he is US Citizen and she is not. For 2013 she does not meet the Resident Alien test. Jan through Aug she lives in a foreign country and Imakes $100,000, $5,000 of which is from a US Company on a 1099 form. Sept through Dec she is in US and makes $50,000. For now, I am assuming filing them MFS will be best. In that scenario, I think she does not pay tax on the $5,000, as it was earned while she was a NR Alien and not present in US. Is this correct? If so, do I wash it off of a Schedule C, or is there some other way to handle this on form 1040 NR?

[nkustura]

1099 nr

I believe form 1099 NR has pretty good instructions. I had to do one last year and as far as I remember that's where I got a lot of information on how to do this. There is an area on the form you fill out where you can exclude the income, etc.