The fundamental parameters that reproduce a nuclear magnetic resonance (
NMR
) spectrum in gases, liquids, and solids are the
NMR
chemical shift of the nucleus, the indirect nuclear spin–spin coupling, and the nuclear quadrupole coupling. All three quantities are tensors whose directional properties are intimately related to the local electronic structure at the nucleus; the third is trivially related to the electric field gradient (EFG) at the nucleus, so we consider the latter. The theoretical methods used in calculating the shielding (which is measured as a chemical shift relative to some convenient reference substance), the
J
‐coupling, and the EFG are considered here, also the challenges in the accurate calculation of these quantities, including relativistic effects, dynamics, and solid‐state effects. The sensitivity to intramolecular geometry, local and long‐range environment, and dynamic averaging that make these
NMR
parameters particularly useful as probes for analysis also provide major challenges in carrying out theoretical calculations.