2008
Instructions for Form 1040NR
U.S. Nonresident Alien Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
Department of the Treasury Internal Revenue Service
General Instructions
What's New for 2008
Special rules for former U.S. citizens and former U.S. long-term residents. New rules apply after June 16, 2008. See Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents on page 6. Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $46,200 ($69,950 if a qualifying widow(er); $34,975 if married filing separately). IRA deduction expanded. You may be able to deduct up to $5,000 ($6,000 if age 50 or older at the end of the year). You may be able to take an IRA deduction if you were covered by a retirement plan and your 2008 modified adjusted gross income (AGI) is less than $63,000 ($105,000 if a qualifying widow(er)). Rollovers to Roth IRAs. You can roll over distributions from an eligible retirement plan to a Roth IRA. The rollover is not tax-free. See the instructions for lines 17a and 17b that begin on page 12 for details. Standard mileage rates. The 2008 rate for business use of your vehicle is 501/2 cents a mile (581/2 cents a mile after June 30, 2008). The 2008 rate for use of your vehicle to move is 19 cents a mile (27 cents a mile after June 30, 2008). Personal exemption and itemized deduction phaseouts reduced. Taxpayers with adjusted gross income above a certain amount may lose part of their deduction for personal exemptions and itemized deductions. The amount by which these deductions are reduced in 2008 is only 1/2 of the amount of the reduction that otherwise would have applied in 2007. Tax rate on qualified dividends and net capital gain reduced. The 5% tax rate on qualified dividends and net capital gain is reduced to zero.
Tax on child's investment income. Form 8615 is required to figure the tax for a child with investment income of more than $1,800 if the child: 1. Was under age 18 at the end of 2008, 2. Was age 18 at the end of 2008 and did not have earned income that was more than half of the child's support, or 3. Was a full-time student over age 18 and under age 24 at the end of 2008 and did not have earned income that was more than half of the child's support. The election to report a child's investment income on a parent's return and the special rule for when a child must file Form 6251 also apply to the children listed above. Tax relief for Kansas disaster area. Temporary tax relief was enacted as a result of the May 4, 2007, storms and tornadoes that affected the Kansas disaster area. The tax benefits provided by this relief include suspended limits for certain personal casualty losses and special rules for withdrawals and loans from IRAs and other qualified retirement plans. For more details on these and other tax benefits related to the Kansas disaster area, see Pub. 4492-A. Tax relief for Midwestern disaster areas. Temporary tax relief was enacted as a result of severe storms, tornadoes, or flooding that affected the Midwestern disaster areas. The tax benefits provided by this relief include the following: · Suspended limits for certain personal casualty losses and cash contributions. · An additional exemption amount if you provided housing for a person displaced by the Midwestern storms, tornadoes, or flooding. · An election to use your 2007 earned income to figure your 2008 additional child tax credit. · An increased charitable standard mileage rate for using your vehicle for volunteer work related to the Midwestern storms, tornadoes, or flooding. · Special rules for time and support tests for people who were temporarily
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relocated because of the Midwestern storms, tornadoes, or flooding. · Special rules for withdrawals and loans from IRAs and other qualified retirement plans. For more details on these and other tax benefits related to the Midwestern disaster areas, see Pub. 4492-B. Credit for nonbusiness energy property expires. The credit for nonbusiness energy property has expired and does not apply for 2008. Form 5695 is now used only to claim the residential energy efficient property credit.
What's New for 2009
IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2009 modified AGI is less than $65,000 ($109,000 if a qualifying widow(er)). Elective salary deferrals. The maximum amount you can defer under all plans generally is limited to $16,500 ($11,500 if you only have SIMPLE plans; $19,500 for section 403(b) plans if you qualify for the 15-year rule). The catch-up contribution limit for individuals age 50 or older at the end of the year is increased to $5,500 (except for section 401(k)(11) plans and SIMPLE plans, for which this limit remains unchanged). Credit for plug-in electric drive motor vehicles. You may be able to take a credit if you place a plug-in electric drive motor vehicle in service in 2009. Qualifying child definition revised. The following changes to the definition of a qualifying child apply to years after 2008. · Your qualifying child must be younger than you. · A child cannot be your qualifying child if he or she files a joint return, unless the return was filed only as a claim for refund. · If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person's AGI is higher than
the highest AGI of any parent of the child. · Your child is a qualifying child for purposes of the child tax credit only if you can and do claim an exemption for him or her. Credit for nonbusiness energy property. You may be able to take this credit for qualifying energy savings items for your home placed in service in 2009. Personal casualty and theft loss limit. Generally, a personal casualty or theft loss must exceed $500 to be allowed for 2009. This is in addition to the 10% of AGI limit that generally applies to the net loss. Alternative minimum tax (AMT) exemption amount decreased. The AMT exemption amount is decreased to $33,750 ($45,000 if a qualifying widow(er); $22,500 if married filing separately). Allowance of certain personal credits against the AMT. The allowance of the following personal credits against the AMT has expired. · Credit for child and dependent care expenses. · Mortgage interest credit. · Nonbusiness energy property credit. · District of Columbia first-time homebuyer credit.
both the United States and another country under each country's tax laws.
Green Card Test
You are a resident for tax purposes if you were a lawful permanent resident (immigrant) of the United States at any time during 2008 and you took no steps to be treated as a resident of a foreign country under a tax treaty. For more details, see Pub. 519.
Additional Information
If you need more information, our free publications may help you. Pub. 519 will be the most important, but the following publications also may help.
Pub. 525 Taxable and Nontaxable Income Pub. 529 Miscellaneous Deductions Pub. 552 Recordkeeping for Individuals Pub. 597 Information on the United States-Canada Income Tax Treaty Pub. 901 U.S. Tax Treaties Pub. 910 Guide to Free Tax Services (includes a list of all publications)
Substantial Presence Test
You are considered a U.S. resident if you meet the substantial presence test for 2008. You meet this test if you were physically present in the United States for at least: 1. 31 days during 2008, and 2. 183 days during the period 2008, 2007, and 2006, counting all the days of physical presence in 2008, but only 1/3 the number of days of presence in 2007 and only 1/6 the number of days in 2006. Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. However, there are exceptions to this rule. In general, do not count the following as days of presence in the United States for the substantial presence test. · Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. · Days you are in the United States for less than 24 hours when you are in transit between two places outside of the United States. · Days you are in the United States as a crew member of a foreign vessel. · Days you intend, but are unable, to leave the United States because of a medical condition that arose while you were in the United States. · Days you are an exempt individual (defined below). Exempt individual. For these purposes, an exempt individual is generally an individual who is a: · Foreign government-related individual, · Teacher or trainee, · Student, or · Professional athlete who is temporarily in the United States to compete in a charitable sports event. Note. Alien individuals with "Q" visas are treated as either students, teachers, or trainees and, as such, are exempt individuals for purposes of the substantial presence test if they otherwise qualify. "Q" visas are issued to aliens participating in certain international cultural exchange programs. See Pub. 519 for more details regarding days of presence in the
Instructions for Form 1040NR
These free publications and the forms and schedules you will need are available from the Internal Revenue Service. You can download them from the IRS website at www.irs.gov. Also see Taxpayer Assistance on page 31 for other ways to get them (as well as information on receiving IRS assistance in completing the forms).
Items to Note
Form 1040NR-EZ. You may be able to use Form 1040NR-EZ if your only income from U.S. sources is wages, salaries, tips, taxable refunds of state and local income taxes, and scholarship or fellowship grants. For more details, see Form 1040NR-EZ and its instructions. Former U.S. citizens and former U.S. long-term residents. If you renounced your U.S. citizenship or terminated your long-term resident status, we may continue to treat you for federal tax purposes as a citizen or long-term resident of the United States. Different rules apply based on the date of your expatriation. For more details, see Pub. 519, U.S. Tax Guide for Aliens. Other reporting requirements. If you meet the closer connection to a foreign country exception to the substantial presence test, you must file Form 8840. If you exclude days of presence in the United States for purposes of the substantial presence test, you must file Form 8843. This rule does not apply to foreign-government-related individuals who exclude days of presence in the United States. Certain dual-resident taxpayers who claim tax treaty benefits must file Form 8833. A dual-resident taxpayer is one who is a resident of
Resident Alien or Nonresident Alien
If you are not a citizen of the United States, specific rules apply to determine if you are a resident alien or a nonresident alien for tax purposes. Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test for 2008. (These tests are explained below.) Even if you do not meet either of these tests, you may be able to choose to be treated as a U.S. resident for part of 2008. See First-Year Choice in Pub. 519 for details. You generally are considered a nonresident alien for the year if you are not a U.S. resident under either of these tests. However, even if you are a U.S. resident under one of these tests, you still may be considered a nonresident alien if you qualify as a resident of a treaty country within the meaning of the tax treaty between the United States and that country. You can download the complete text of most U.S. tax treaties at www.irs.gov. Technical explanations for many of those treaties are also available at that site. For more details on resident and nonresident status, the tests for residence, and the exceptions to them, see Pub. 519.
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United States for the substantial presence test.
Closer Connection to Foreign Country
Even though you otherwise would meet the substantial presence test, you can be treated as a nonresident alien if you: · Were present in the United States for fewer than 183 days during 2008, · Establish that during 2008 you had a tax home in a foreign country, and · Establish that during 2008 you had a closer connection to one foreign country in which you had a tax home than to the United States unless you had a closer connection to two foreign countries. See Pub. 519 for more information.
you have no income that is subject to tax under section 871 (that is, the income items listed on lines 8 through 21 on page 1 of Form 1040NR and on lines 75a through 84 on page 4 of Form 1040NR). Exception for children under age 19 or full-time students. If your child was under age 19 or was a full-time student under age 24 at the end of 2008, had income only from interest and dividends that are effectively connected with a U.S. trade or business, and that income totaled less than $9,000, you may be able to elect to report your child's income on your return. But you must use Form 8814 to do so. If you make this election, your child does not have to file a return. For details, including the conditions for children under age 24, see Form 8814. A child born on January 1, 1990, is considered to be age CAUTION 19 at the end of 2008. Similarly, a child born on January 1, 1985, is considered to be age 24 at the end of 2008. Do not use Form 8814 for such a child.
Who Must File
File Form 1040NR if any of the following four conditions applies to you. 1. You were a nonresident alien engaged in a trade or business in the United States during 2008. You must file even if: a. You have no income from a trade or business conducted in the United States, b. You have no U.S. source income, or c. Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code. However, if you have no gross income for 2008, do not complete the schedules for Form 1040NR. Instead, attach a list of the kinds of exclusions you claim and the amount of each. 2. You were a nonresident alien not engaged in a trade or business in the United States during 2008 and: a. You received income from U.S. sources that is reportable on lines 75a through 84, and b. Not all of the U.S. tax that you owe was withheld from that income. 3. You represent a deceased person who would have had to file Form 1040NR. 4. You represent an estate or trust that has to file Form 1040NR. Exceptions. You do not need to file Form 1040NR if: 1. Your only U.S. trade or business was the performance of personal services, and a. Your wages were less than $3,500; and b. You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty; or 2. You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an "F," "J,""M," or "Q" visa, and
Instructions for Form 1040NR
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Filing a deceased person's return. The personal representative must file the return for a deceased person who was required to file a return for 2008. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Filing for an estate or trust. If you are filing Form 1040NR for a nonresident alien estate or trust, change the form to reflect the provisions of Subchapter J, Chapter 1, of the Internal Revenue Code. You may find it helpful to refer to Form 1041 and its instructions. If you are filing Form 1040NR for a foreign trust, you may have CAUTION to file Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner, on or before March 16, 2009. For more information, see the Instructions for Form 3520-A.
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Simplified Procedure for Claiming Certain Refunds
You can use this procedure only if you meet all of the following conditions for the tax year. · You were a nonresident alien. · You were not engaged in a trade or business in the United States at any time. · You had no income that was effectively connected with the conduct of a U.S. trade or business. · Your U.S. income tax liability was fully satisfied through withholding of tax at source.
claim a refund of U.S. tax withheld at source. Example. John is a nonresident alien individual. The only U.S. source income he received during the year was dividend income from U.S. stocks. The dividend income was reported to him on Form(s) 1042-S. On one of the dividend payments, the withholding agent incorrectly withheld at a rate of 30% (instead of 15%). John is eligible to use the simplified procedure. If you meet all of the conditions listed earlier for the tax year, complete Form 1040NR as follows. Page 1. Enter your name, identifying number (defined on page 7), type of entry visa, country of citizenship, and all address information requested at the top of page 1. Leave the rest of page 1 blank. Page 4, lines 75a through 84. Enter the amounts of gross income you received from dividends, interest, royalties, pensions, annuities, and other income. If any income you received was subject to backup withholding or withholding at source, you must include all gross income of that type that you received. The amount of each type of income should be shown in the column under the appropriate U.S. tax rate, if any, that applies to that type of income in your particular circumstances. If you are entitled to a reduced rate of, or exemption from, withholding on the income pursuant to a tax treaty, the appropriate rate of U.S. tax is the same as the treaty rate. Use column (e) if the appropriate tax rate is 0%. Example. Mary is a nonresident alien individual. The only U.S. source income she received during the year was as follows. · 4 dividend payments. · 12 interest payments. All payments were reported to Mary on Form(s) 1042-S. On one of the dividend payments, the withholding agent incorrectly withheld at a rate of 30% (instead of 15%). There were no other withholding discrepancies. Mary must report all four dividend payments. She is not required to report any of the interest payments. Note. Payments of gross proceeds from the sale of securities or regulated futures contracts are generally exempt from U.S. tax. If you received such payments and they were subjected to backup withholding, specify the type of payment on line 84 and show the amount in column (e). Line 85. Enter the total amount of U.S. tax withheld at source (and not refunded by the payer or withholding agent) for the income you included on lines 75a through 84.
· You are filing Form 1040NR solely to
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Lines 86 through 88. Complete these lines as instructed on the form. Page 5. You must answer all questions that apply. For item M, you must identify the income tax treaty and treaty article(s) under which you are applying for a refund of tax. Also, enter the type of income (for example, dividends, royalties) and amount in the appropriate space. You must provide the information required for each type of income for which a treaty claim is made. Note. If you are claiming a reduced rate of, or exemption from, tax based on a tax treaty, you generally must be a resident of the particular treaty country within the meaning of the treaty and you cannot have a permanent establishment or fixed base in the United States. Page 2, lines 52 and 57. Enter your total income tax liability. Line 65. Enter the total amount of U.S. tax withheld (from line 85). Line 69. Add lines 58 through 68. This is the total tax you have paid. Lines 70 and 71a. Enter the difference between line 57 and line 69. This is your total refund. You can have the refund deposited in one or more accounts. See Lines 71a through 71d -- Direct deposit of refund on page 22 for more details. Signature. You must sign and date your tax return. See Reminders on page 29. Documentation. You must attach acceptable proof of the withholding for which you are claiming a refund. If you are claiming a refund of backup withholding tax based on your status as a nonresident alien, you must attach a copy of the Form 1099 that shows the income and the amount of backup withholding. If you are claiming a refund of U.S. tax withheld at source, you must attach a copy of the Form 1042-S that shows the income and the amount of U.S. tax withheld.
If you are claiming an exemption from withholding on a distribution from a mutual fund or real estate investment trust (REIT) with respect to its stock because the distribution was designated as long-term capital gain or a nondividend distribution, you must attach a statement that identifies the mutual fund or REIT and provides the basis for the claim. If you are claiming an exemption from withholding on a distribution from a U.S. corporation with respect to its stock because, in your particular circumstances, the transaction qualifies as a redemption of stock under section 302, you must attach a statement that describes the transaction and presents the facts necessary to establish that the payment was (a) a complete redemption, (b) a disproportionate redemption, or (c) not essentially equivalent to a dividend.
Treasury; Internal Revenue Service Center; Cincinnati, OH 45999-0048 U.S.A.
Private Delivery Services
You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/ paying" rule for tax returns and payments. These private delivery services include only the following. · DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day Service. · Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. · United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express. The private delivery service can tell you how to get written proof of the mailing date. Private delivery services cannot deliver items to P.O. boxes. You CAUTION must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
When To File
Individuals. If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040NR by the 15th day of the 4th month after your tax year ends. A return for the 2008 calendar year is due by April 15, 2009. If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 1040NR by the 15th day of the 6th month after your tax year ends. A return for the 2008 calendar year is due by June 15, 2009. Estates and trusts. If you file for a nonresident alien estate or trust that has an office in the United States, file the return by the 15th day of the 4th month after the tax year ends. If you file for a nonresident alien estate or trust that does not have an office in the United States, file the return by the 15th day of the 6th month after the tax year ends. Note. If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next business day. Extension of time to file. If you cannot file your return by the due date, you should file Form 4868. You must file Form 4868 by the regular due date of the return. Note. Form 4868 does not extend the time to pay your income tax. The tax is due by the regular due date of the return.
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Election To Be Taxed as a Resident Alien
You can elect to be taxed as a U.S. resident for the whole year if all of the following apply. · You were married. · Your spouse was a U.S. citizen or resident alien on the last day of the tax year. · You file a joint return for the year of the election using Form 1040, 1040A, or 1040EZ. To make this election, you must attach the statement described in Pub. 519 to your return. Do not use Form 1040NR. Your worldwide income for the whole year must be included and will be taxed under U.S. tax laws. You must agree to keep the records, books, and other information needed to figure the tax. If you made the election in an earlier year, you can file a joint return or separate return for 2008. If you file a separate return, use Form 1040 or Form 1040A. Your worldwide income for the whole year must be included whether you file a joint or separate return. Nonresident aliens who make this election may forfeit the right CAUTION to claim benefits otherwise available under a U.S. tax treaty. For more details, see the specific treaty.
Additional Information
Portfolio interest. If you are claiming a refund of U.S. tax withheld from portfolio interest, include a description of the relevant debt obligation, including the name of the issuer, CUSIP number (if any), interest rate, and the date the debt was issued. Withholding on distributions. If you are claiming an exemption from withholding on a distribution from a U.S. corporation with respect to its stock because the corporation had insufficient earnings and profits to support dividend treatment, you must attach a statement that identifies the distributing corporation and provides the basis for the claim.
Where To File
Individuals. File Form 1040NR with the Department of the Treasury; Internal Revenue Service Center; Austin, TX 73301-0215 U.S.A. Estates and trusts. File Form 1040NR with the Department of the
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Instructions for Form 1040NR
Dual-Status Taxpayers
Note. If you elect to be taxed as a resident alien (discussed earlier), the special instructions and restrictions discussed here do not apply.
a former U.S. long-term resident, see Expatriation Tax in Pub 519.
Income Subject to Tax for Dual-Status Year
As a dual-status taxpayer not filing a joint return, you are taxed on income from all sources for the part of the year you were a resident alien. Generally, you are taxed on income only from U.S. sources for the part of the year you were a nonresident alien. However, all income effectively connected with the conduct of a trade or business in the United States is taxable. Income you received as a dual-status taxpayer from sources outside the United States while a resident alien is taxable even if you became a nonresident alien after receiving it and before the close of the tax year. Conversely, income you received from sources outside the United States while a nonresident alien is not taxable in most cases even if you became a resident alien after receiving it and before the close of the tax year. Income from U.S. sources is taxable whether you received it while a nonresident alien or a resident alien.
Dual-Status Tax Year
A dual-status year is one in which you change status between nonresident and resident alien. Different U.S. income tax rules apply to each status. Most dual-status years are the years of arrival or departure. Before you arrive in the United States, you are a nonresident alien. After you arrive, you may or may not be a resident, depending on the circumstances. If you become a U.S. resident, you stay a resident until you leave the United States. You may become a nonresident alien when you leave if, after leaving (or after your last day of lawful permanent residency if you met the green card test) and for the remainder of the calendar year of your departure, you have a closer connection to a foreign country than to the United States, and, during the next calendar year, you are not a U.S. resident under either the green card test or the substantial presence test. See Pub. 519.
claim for these exemptions is limited to your taxable income (determined without regard to exemptions) for the part of the year you were a resident alien. You cannot use exemptions (other than your own) to reduce taxable income to below zero for that period. Special rules apply for exemptions for the part of the tax year a dual-status taxpayer is a nonresident alien if the taxpayer is a resident of Canada, Mexico, or the Republic of Korea (South Korea); a U.S. national; or a student or business apprentice from India. See Pub. 519. Tax credits. You cannot take the earned income credit, the recovery rebate credit, the credit for the elderly or disabled, or an education credit unless you elect to be taxed as a resident alien (see the instructions on page 4) instead of a dual-status taxpayer. For information on other credits, see chapter 6 of Pub. 519.
How To Figure Tax for Dual-Status Year
When you figure your U.S. tax for a dual-status year, you are subject to different rules for the part of the year you were a resident and the part of the year you were a nonresident. All income for the period of residence and all income that is effectively connected with a trade or business in the United States for the period of nonresidence, after allowable deductions, is combined and taxed at the same rates that apply to U.S. citizens and residents. For the period of residence, allowable deductions include all deductions on Schedule A of Form 1040, including medical expenses, real property taxes, and certain interest. See the Instructions for Schedules A&B (Form 1040). Income that is not effectively connected with a trade or business in the United States for the period of nonresidence is subject to the flat 30% rate or lower treaty rate. No deductions are allowed against this income. If you were a resident alien on the last day of the tax year and you are filing Form 1040, include the tax on the noneffectively connected income in the total on Form 1040, line 61. To the left of line 61 enter "Tax from Form 1040NR" and the amount. If you are filing Form 1040NR, enter the tax from the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, Schedule J (Form 1040), or Form 8615 on Form 1040NR, line 41, and the tax on the noneffectively connected income on line 52.
Restrictions for Dual-Status Taxpayers
Standard deduction. You cannot take the standard deduction even for the part of the year you were a resident alien. Head of household. You cannot use the Head of household Tax Table column or Section D of the Tax Computation Worksheet. Joint return. You cannot file a joint return unless you elect to be taxed as a resident alien (see the instructions beginning on page 4) instead of a dual-status taxpayer. Tax rates. If you were married and a nonresident of the United States for all or part of the tax year and you do not make the election to be taxed as a resident alien as discussed on page 4, you must use the Married filing separately column in the Tax Table or Section C of the Tax Computation Worksheet to figure your tax on income effectively connected with a U.S. trade or business. If married, you cannot use the Single Tax Table column or Section A of the Tax Computation Worksheet. Deduction for exemptions. As a dual-status taxpayer, you usually will be entitled to your own personal exemption. Subject to the general rules for qualification, you are allowed exemptions for your spouse and dependents in figuring taxable income for the part of the year you were a resident alien. The amount you can
What and Where to File for a Dual-Status Year
If you were a U.S. resident on the last day of the tax year, file Form 1040. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a nonresident. You can use Form 1040NR as the statement; enter "Dual-Status Statement" across the top. Do not sign Form 1040NR. File your return and statement with the Department of the Treasury; Internal Revenue Service Center; Austin, TX 73301-0215 U.S.A. If you were a nonresident on the last day of the tax year, file Form 1040NR. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a U.S. resident. You can use Form 1040 as the statement; enter "Dual-Status Statement" across the top. Do not sign Form 1040. File your return and statement with the Department of the Treasury; Internal Revenue Service Center; Austin, TX 73301-0215 U.S.A. Statements. Any statement you file with your return must show your name, address, and identifying number (defined on page 7). Former U.S. long-term residents are required to file Form 8854 with their dual-status return for the last year of U.S. residency. To determine if you are
Instructions for Form 1040NR
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Credit for taxes paid. You are allowed a credit against your U.S. income tax liability for certain taxes you paid or are considered to have paid or that were withheld from your income. These include: 1. Tax withheld from wages earned in the United States and taxes withheld at the source from various items of income from U.S. sources other than wages. This includes U.S. tax withheld on dispositions of U.S. real property interests. When filing Form 1040, show the total tax withheld on line 62. Enter amounts from the attached statement (Form 1040NR, lines 58, 65, 66a, 66b, 67a, and 67b) in the column to the right of line 62 and identify and include in the amount on line 62. When filing Form 1040NR, show the total tax withheld on lines 58, 65, 66a, 66b, 67a, and 67b. Enter the amount from the attached statement (Form 1040, line 62) in the column to the right of line 58 and identify and include in the amount on line 58. 2. Estimated tax paid with Form 1040-ES or Form 1040-ES (NR). 3. Tax paid with Form 1040-C at the time of departure from the United States. When filing Form 1040, include the tax paid with Form 1040-C with the total payments on line 71. Identify the payment in the area to the left of the entry.
property of one spouse that is not earned income, trade or business income, or partnership distributive share income. The spouse with the separate property must report this income on his or her separate return. See Pub. 555, Community Property, for more details.
· Income derived from the separate
· Gains on the disposal of timber, coal,
or iron ore with a retained economic interest. · Rents and royalties from mines, oil or gas wells, or other natural resources. The election does not apply to dispositions of U.S. real property interests discussed earlier. To make the election, attach a statement to your return for the year of the election. Include in your statement: 1. That you are making the election. 2. A complete list of all of your real property, or any interest in real property, located in the United States (including location). Give the legal identification of U.S. timber, coal, or iron ore in which you have an interest. 3. The extent of your ownership in the real property. 4. A description of any substantial improvements to the property. 5. Your income from the property. 6. The dates you owned the property. 7. Whether the election is under section 871(d) or a tax treaty. 8. Details of any previous elections and revocations of the real property election.
Kinds of Income
You must divide your income for the tax year into the following three categories. 1. Income effectively connected with a U.S. trade or business. This income is taxed at the same rates that apply to U.S. citizens and residents. Report this income on page 1 of Form 1040NR. Pub. 519 describes this income in greater detail. 2. U.S. income not effectively connected with a U.S. trade or business. This income is taxed at 30% unless a treaty between your country and the United States has set a lower rate that applies to you. Report this income on page 4 of Form 1040NR. Pub. 519 describes this income more fully. Note. Use line 55 to report the 4% tax on U.S. source gross transportation income. 3. Income exempt from U.S. tax. Complete items L and/or M on page 5 of Form 1040NR and, if applicable, line 22 on page 1.
Foreign Income Taxed by the United States
You may be required to report some income from foreign sources on your U.S. return if it is effectively connected with a U.S. trade or business. For this foreign income to be treated as effectively connected with a U.S. trade or business, you must have an office or other fixed place of business in the United States to which the income can be attributed. For more information, including a list of the types of foreign source income that must be treated as effectively connected with a U.S. trade or business, see Pub. 519.
Dispositions of U.S. Real Property Interests
Gain or loss on the disposition of a U.S. real property interest (see Pub. 519 for definition) is taxed as if the gain or loss were effectively connected with the conduct of a U.S. trade or business. See section 897 and its regulations. Report gains and losses on the disposition of U.S. real property interests on Schedule D (Form 1040) and Form 1040NR, line 14. Also, net gains may be subject to the alternative minimum tax. See the instructions for line 42 that begin on page 18. See Pub. 519 for more details.
How To Report Income on Form 1040NR
Community Income
If either you or your spouse (or both you and your spouse) were nonresident aliens at any time during the tax year and you had community income during the year, treat the community income according to the applicable community property laws except as follows. · Earned income of a spouse, other than trade or business income or partnership distributive share income. The spouse whose services produced the income must report it on his or her separate return. · Trade or business income, other than partnership distributive share income. Treat this income as received by the spouse carrying on the trade or business and report it on that spouse's return. · Partnership distributive share income (or loss). Treat this income (or loss) as received by the spouse who is the partner and report it on that spouse's return.
Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents
The expatriation tax provisions provide alternative tax regimes for certain nonresident aliens who lost U.S. citizenship or terminated U.S. long-term resident status. Different rules apply to nonresident aliens who lost U.S. citizenship or terminated U.S. long-term resident status during the following periods. · Before June 4, 2004. · After June 3, 2004, and before June 17, 2008. · After June 16, 2008. For a detailed discussion of these rules, including how to figure your tax, see Pub. 519.
Instructions for Form 1040NR
Income You May Elect To Treat as Effectively Connected With a U.S. Trade or Business
You can elect to treat some items of income as effectively connected with a U.S. trade or business. The election applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. This includes: · Gains from the sale or exchange of such property or an interest therein.
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Line Instructions for Form 1040NR
Name, Address, and Identifying Number
Name. If you are filing Form 1040NR for an estate or trust, enter the name of the estate or trust. Attach a statement to Form 1040NR with your name, title, address, and the name and address of any U.S. grantors and beneficiaries. If you are filing Form 1040NR for an estate or trust engaged in a trade or business in the United States during 2008, give the names and addresses of all beneficiaries. P.O. box. Enter your box number only if your post office does not deliver mail to your home. Foreign address. Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name. Identifying number. If you are an individual, you generally are required to enter your social security number (SSN). To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. You can also download Form SS-5 from the SSA's website at www.socialsecurity.gov/ online/ss-5.html. You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. If you are an F-1 or M-1 student, you also must show your Form I-20. If you are a J-1 exchange visitor, you also will need to show your Form DS-2019. Generally, you will receive your card about 2 weeks after the SSA has all the evidence and information it needs. If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). For details on how to do so, see Form W-7 and its instructions. It usually takes about 4 to 6 weeks to get an ITIN. If you already have an ITIN, enter it wherever your SSN is requested on your tax return. If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Note. An ITIN is for tax use only. It does not entitle you to social security
Instructions for Form 1040NR
benefits or change your employment or immigration status under U.S. law. If you are filing Form 1040NR for an estate or trust, enter the employer identification number (EIN) of the estate or trust. For details on how to get an EIN, see Form SS-4, Application for Employer Identification Number, and its instructions. An incorrect or missing identifying number may increase your tax or reduce your refund. Entry visa. Enter the type of U.S. visa (for example, F-1, J-1, M-1, etc.) you used to enter the United States.
Filing Status
The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanations. Were you single or married? If you were married on December 31, consider yourself married for the whole year. If you were single, divorced, or legally separated under a decree of divorce or separate maintenance on December 31, consider yourself single for the whole year. If you meet the tests described under Married persons who live apart below, you may consider yourself single for the whole year. If your spouse died in 2008, consider yourself married to that spouse for the whole year, unless you remarried before the end of 2008. U.S. national. A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens. Married persons who live apart. Some married persons who have a child and who do not live with their spouse can file as single. If you meet all five of the following tests and you are a married resident of Canada or Mexico, or you are a married U.S. national, check the box on line 1. If you meet the tests below and you are a married resident of the Republic of Korea (South Korea), check the box on line 2. 1. You file a return separate from your spouse. 2. You paid more than half the cost to keep up your home in 2008. 3. You lived apart from your spouse during the last 6 months of 2008. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
4. Your home was the main home of your child, stepchild, or foster child for more than half of 2008. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time the child lived in the home. If the child was born or died in 2008, you still can file as single as long as the home was that child's home for the part of the year he or she was alive. 5. You are able to claim a dependency exemption for the child or the child's other parent claims him or her as a dependent under the rules for children of divorced or separated parents. See Form 8332, Release/ Revocation of Release of Claim to Exemption for Child by Custodial Parent. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency, or by judgment, decree, or other order of any court of competent jurisdiction. Line 6 -- Qualifying widow(er) with dependent child. You can check the box on line 6 if all seven of the following apply. 1. You were a resident of Canada, Mexico, or the Republic of Korea (South Korea), or were a U.S. national. 2. Your spouse died in 2006 or 2007 and you did not remarry before the end of 2008. 3. You have a child or stepchild whom you claim as a dependent. This does not include a foster child. 4. This child lived in your home for all of 2008. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time lived in the home. A child is considered to have lived with you for all of 2008 if the child was born or died in 2008 and your home was the child's home for the entire time he or she was alive. 5. You paid over half the cost of keeping up your home. To find out what is included in the cost of keeping up a home, see Pub. 501. 6. You were a resident alien or U.S. citizen the year your spouse died. This refers to your actual status, not the election that some nonresident aliens can make to be taxed as U.S. residents. 7. You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.
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Exemptions
Exemptions for estates and trusts are described in the instructions for line 39 on page 17. Note. Residents of India who were students or business apprentices may be able to claim exemptions for their spouse and dependents. See Pub. 519 for details. Line 7b -- Spouse. If you checked filing status box 3 or 4, you can take an exemption for your spouse only if your spouse had no gross income for U.S. tax purposes and cannot be claimed as a dependent on another U.S. taxpayer's return. (You can do this even if your spouse died in 2008.) In addition, if you checked filing status box 4, your spouse must have lived with you in the United States at some time during 2008. Finally, your spouse must have an SSN or an ITIN. If your spouse is not eligible to obtain an SSN, he or she must apply for an ITIN. See Identifying number on page 7 for additional information. Line 7c -- Dependents. Only U.S. nationals and residents of Canada, Mexico, and the Republic of Korea (South Korea) can claim exemptions for their dependents. If you were a U.S. national or a resident of Canada or Mexico, you can claim exemptions for your children and other dependents on the same terms as U.S. citizens. See Pub. 501 for more details. If you were a resident of the Republic of Korea (South Korea), you can claim an exemption for any of your children who lived with you in the United States at some time during 2008. Be sure to complete item I on page 5 of the form. You can take an exemption for each of your dependents. If you have more than four dependents, attach a statement to your return with the required information. For additional information on whether you can claim an CAUTION exemption for a dependent, see Exemptions for Dependents in Pub. 501. Children who did not live with you due to divorce or separation. If you checked filing status box 1 or 3 and are claiming as a dependent a child who did not live with you under the rules for children of divorced or separated parents, attach Form 8332 or similar statement to your return. See Form 8332 for details. Other dependent children. Include the total number of children who did not live with you for reasons other than divorce or separation on the line labeled "Dependents on 7c not entered above."
Line 7c, column (2). You must enter each dependent's identifying number (SSN, ITIN, or adoption taxpayer identification number (ATIN)). If you do not enter the correct identifying number, at the time we process your return we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on the dependent. For details on how your TIP dependent can get an identifying number, see Identifying number on page 7. If your dependent child was born and died in 2008 and you do not have an identifying number for the child, enter "Died" in column (2) and attach a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive. Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. (If the dependent is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See page 7.) Line 7c, column (4). Check the box in this column if your dependent is a qualifying child for the child tax credit (defined below). If you have at least one qualifying child, you may be able to take the child tax credit on line 47 and the additional child tax credit on line 61. Qualifying child for child tax credit. A qualifying child for purposes of the child tax credit is a child who: · Was under age 17 at the end of 2008. · Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew). · Is a U.S. citizen, a U.S. national, or a resident alien. · Did not provide over half of his or her own support for 2008. · Lived with you more than half of 2008. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time the child lived with you. A child is considered to have lived with you for all of 2008 if the child was born and died in 2008 and your home was the child's home for the entire time he or she was alive. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Rounding Off to Whole Dollars
You may round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
Income Effectively Connected With U.S. Trade or Business
Pub. 519 explains how income is classified and what income you should report here. The instructions for this section assume you have decided that the income involved is effectively connected with a U.S. trade or business in which you were engaged. But your decision may not be easy. Interest, for example, may be effectively connected with a U.S. trade or business, it may not be, or it may be tax-exempt. The tax status of income also depends on its source. Under some circumstances, items of income from foreign sources are treated as effectively connected with a U.S. trade or business. Other items are reportable as effectively connected or not effectively connected with a U.S. trade or business, depending on how you elect to treat them. Line 8 -- Wages, salaries, tips, etc. Enter the total of your effectively connected wages, salaries, tips, etc. For most people, the amount to enter on this line should be shown in their Form(s) W-2, box 1. However, do not include on line 8 amounts exempted under a tax treaty. Instead, include these amounts on line 22 and complete item M on page 5 of Form 1040NR. Services performed partly inside and partly outside the United States. If you performed services as an employee both inside and outside the United States, you must allocate your compensation between U.S. and non-U.S. sources. Only the U.S. source income is included on line 8 as effectively connected wages. Compensation (other than certain fringe benefits) generally is sourced on a time basis. To figure your U.S. source income, divide the number of days you performed labor or personal services within the United States by the total
Instructions for Form 1040NR
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number of days you performed labor or personal services within and without the United States. Multiply the result by your total compensation (other than certain fringe benefits). Certain fringe benefits (such as housing and educational expenses) are sourced on a geographic basis. The source of the fringe benefit compensation generally is your principal place of work. The amount of the fringe benefit compensation must be reasonable and you must keep records that are adequate to support the fringe benefit compensation. However, you may be able to use an alternative basis to determine the source of your compensation if the alternative basis more properly determines the source of the compensation. For 2008, if your total compensation is $250,000 or more and you allocate your compensation using an alternative basis, check the box in item R on page 5. In addition, attach to Form 1040NR a statement that contains the following information. 1. The specific compensation or the specific fringe benefit for which an alternative basis is used. 2. For each such item, the alternative basis of allocation of source used. 3. For each such item, a computation showing how the alternative allocation was computed. 4. A comparison of the dollar amount of the compensation sourced within and without the United States under both the alternative basis and the time or geographical basis for determining the source. You must keep documentation showing why the alternative basis more properly determines the source of the compensation. Also include on line 8: · Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,600 in 2008. Also, enter "HSH" and the amount not reported on a Form W-2 on the dotted line next to line 8. · Tip income you did not report to your employer. Also include allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in your Form(s) W-2, box 8. They are not included as income in box 1. See Pub. 531 for more details. You may owe social security and Medicare tax on unreported CAUTION or allocated tips. See the instructions for line 53 on page 20. · Dependent care benefits, which should be shown in your Form(s) W-2, box 10. But first complete Form 2441 to
see if you can exclude part or all of the benefits. · Employer-provided adoption benefits, which should be shown in your Form(s) W-2, box 12, with code T. You also may be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2008. See the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. · Excess salary deferrals. The amount deferred should be shown in your Form W-2, box 12, and the "Retirement plan" box in box 13 should be checked. If the total amount you deferred for 2008 under all plans was more than $15,500 (excluding catch-up contributions as explained below), include the excess on line 8. This limit is (a) $10,500 if you only have SIMPLE plans, or (b) $18,500 for section 403(b) plans, if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, do not include the excess attributable to such contributions on line 8. They already are included as income in box 1 of your Form W-2. A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information. If you were age 50 or older at the end of 2008, your employer may have allowed an additional deferral (catch-up contributions) of up to $5,000 ($2,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals.
Missing or incorrect Form W-2. Your employer is required to provide or send Form W-2 to you no later than February 2, 2009. If you do not receive it by early February, ask your employer for it. Even if you do not get a Form W-2, you still must report your earnings on line 8. If you lose your Form W-2 or it is incorrect, ask your employer for a new one. Line 9a -- Taxable interest. Report on line 9a all of your taxable interest income from assets effectively connected with a U.S. trade or business. If you received interest not effectively connected with a U.S. trade or business, report it on Form 1040NR, page 4, unless it is tax exempt under a treaty and the withholding agent did not withhold tax on the payment. If the interest is tax exempt under a treaty, complete item M on page 5. See Pub. 901 for a quick reference guide to the provisions of U.S. tax treaties. In addition, interest from a U.S. bank, savings and loan association, credit union, or similar institution, and from certain deposits with U.S. insurance companies, is tax exempt to a nonresident alien if it is not effectively connected with a U.S. trade or business. Interest credited in 2008 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2008 income. For details, see Pub. 550. Line 9b -- Tax-exempt interest. Certain types of interest income from investments in state and municipal bonds and similar instruments are not taxed by the United States. If you received such tax-exempt interest income, report the amount on line 9b. Include any exempt-interest dividends from a mutual fund or other regulated investment company. Do not include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. Also do not include interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest is not effectively connected with a U.S. trade or business. Line 10a -- Ordinary dividends. Enter your total ordinary dividends from assets effectively connected with a U.S. trade or business. Each payer should send you a Form 1099-DIV.
CAUTION
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You cannot deduct the amount deferred. It is not included as income in your Form W-2,
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box 1. · Disability pensions shown on Form 1042-S or Form 1099-R if you have not reached the minimum retirement age set by your employer. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1042-S or Form 1099-R (other than payments from an IRA*) are reported on lines 17a and 17b. Payments from an IRA are reported on lines 16a and 16b. · Corrective distributions from a retirement plan shown on Form 1042-S or Form 1099-R of excess salary deferrals and excess contributions (plus earnings). But do not include distributions from an IRA* on line 8. Instead, report distributions from an IRA on lines 16a and 16b. · Wages from Form 8919, line 6. *This includes a Roth, SEP, or SIMPLE IRA.
Instructions for Form 1040NR
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Capital gain distributions. If you received any capital gain distributions, see the instructions for line 14 on page 11. Nondividend distributions. Some distributions are a return of your cost (or other basis). They will not be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Schedule D (Form 1040). For details, see Pub. 550. Dividends on insurance policies TIP are a partial return of the premiums you paid. Do not report them as dividends. Include them in income on line 21 only if they exceed the total of all net premiums you paid for the contract. Line 10b -- Qualified dividends. Enter your total qualified dividends on line 10b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in your Form(s) 1099-DIV, box 1b. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV. Exception. Some dividends may be reported as qualified dividends in Form 1099-DIV, box 1b, but are not qualified dividends. These include: · Dividends you received as a nominee. See chapter 1 in Pub. 550. · Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples below. Also, when counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. · Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule above.
· Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property. · Payments in lieu of dividends, but only if you know or have reason to know that the payments are not qualified dividends. Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 1, 2008. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 9, 2008. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 4, 2008. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 2, 2008, through August 4, 2008). The 121-day period began on May 10, 2008 (60 days before the ex-dividend date), and ended on September 7, 2008. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days. Example 2. Assume the same facts as in Example 1 except that you bought the stock on July 8, 2008 (the day before the ex-dividend date), and you sold the stock on September 9, 2008. You held the stock for 63 days (from July 9, 2008, through September 9, 2008). The $500 of qualified dividends shown in Form 1099-DIV, box 1b, are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 9, 2008, through September 7, 2008). Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 1, 2008. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 9, 2008. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 4, 2008. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.
Be sure you use the Qualified TIP Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. Your tax may be less. See the instructions for line 41 beginning on page 17 for details. Line 11 -- Taxable refunds, credits, or offsets of state and local income
taxes. If you received a refund, credit, or offset of state or local income taxes in 2008, you may receive a Form 1099-G. If you chose to apply part or all of the refund to your 2008 estimated state or local income tax, the amount applied is treated as received in 2008. For details on how to figure the amount you must report as income, see Recoveries in Pub. 525. Line 12 -- Scholarship and fellowship grants. If you received a scholarship or fellowship, part or all of it may be taxable. If you were a degree candidate, the amounts you used for expenses other than tuition and course-related expenses (fees, books, supplies, and equipment) are generally taxable. For example, amounts used for room, board, and travel are generally taxable. If you were not a degree candidate, the full amount of the scholarship or fellowship is generally taxable. Also, amounts received in the form of a scholarship or fellowship that are payment for teaching, research, or other services are generally taxable as wages even if the services were required to get the grant. If the grant was reported on Form(s) 1042-S, you generally must include the amount shown in Form(s) 1042-S, box 2, on line 12. However, if any or all of that amount is exempt by treaty, do not include the treaty-exempt amount on line 12. Instead, include the treaty-exempt amount on line 22 and complete item M on page 5 of Form 1040NR. Attach any Form(s) 1042-S you received from the college or institution. If you did not receive a Form 1042-S, attach a statement from the college or institution (on their letterhead) showing the details of the grant. For more information about scholarships and fellowships in general, see Pub. 970. Example 1. You are a citizen of a country that has not negotiated a tax treaty with the United States. You are a candidate for a degree at ABC University (located in the United States). You are receiving a full scholarship from ABC University. The total amounts you received from ABC University during 2008 are as follows: Tuition and fees $25,000 Books, supplies, and equipment 1,000 Room and board 9,000 $35,000 The Form 1042-S you received from ABC University for 2008 shows $9,000
Instructions for Form 1040NR
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in box 2 and $1,260 (14% of $9,000) in box 9. Note. Box 2 shows only $9,000 because withholding agents (such as ABC University) are not required to report section 117 amounts (tuition, fees, books, supplies, and equipment) on Form 1042-S.
independent agent, such as a U.S. broker, custodian, or commissioned agent, your income may not be considered effectively connected with a U.S. business. Line 14 -- Capital gain or (loss). If you had effectively connected capital gains or losses, including any effectively connected capital gain distributions, or a capital loss carryover from 2007, you must complete and attach Schedule D (Form 1040). But see the Exception below. Enter the effectively connected gain or (loss) from Schedule D (Form 1040) on line 14. Gains and losses from disposing of U.S. real property interests are reported on Schedule D (Form 1040) and included on line 14 of Form 1040NR. See Dispositions of U.S. Real Property Interests on page 6. Exception. You do not have to file Schedule D (Form 1040) if both of the following apply. · The only amounts you have to report on Schedule D (Form 1040) are effectively connected capital gain distributions from Form(s) 1099-DIV, box 2a, or substitute statements. · None of the Form(s) 1099-DIV or substitute statements have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain). If both of the above apply, enter your effectively connected capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 14 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 14 only the amount that belongs to you. Attach a statement showing the full amount you received and the amount you received as a nominee. See chapter 1 of Pub. 550 for filing requirements for Forms 1099-DIV and 1096. If you do not have to file TIP Schedule D (Form 1040), use the Qualified Dividends and Capital Gain Tax Worksheet on page 18 to figure your tax. Your tax may be less if you use this worksheet. Line 15 -- Other gains or (losses). If you sold or exchanged assets used in a U.S. trade or business, see the Instructions for Form 4797. Lines 16a and 16b -- IRA distributions. You should receive a Form 1099-R showing the amount of any distribution from your individual retirement arrangement (IRA). Unless otherwise noted in the line 16a and 16b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for
employees (SIMPLE) IRA. Except as provided below, leave line 16a blank and enter the total distribution on line 16b. Exception 1. Enter the total distribution on line 16a if you rolled over part or all of the distribution from one: · IRA to another IRA of the same type (for example, from one traditional IRA to another traditional IRA), or · SEP or SIMPLE IRA to a traditional IRA. Also, enter "Rollover" next to line 16b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 16b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 16b unless Exception 2 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590, Individual Retirement Arrangements (IRAs). If you rolled over the distribution (a) in 2009, or (b) from an IRA into a qualified plan (other than an IRA), attach a statement explaining what you did. Exception 2. If any of the following apply, enter the total distribution on line 16a and see Form 8606 and its instructions to figure the amount to enter on line 16b. · You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2008 or an earlier year. If you made nondeductible contributions to these IRAs for 2008, also see Pub. 590. · You received a distribution from a Roth IRA. But if either 1 or 2 below applies, enter -0- on line 16b; you do not have to see Form 8606 or its instructions. 1. Distribution code T is shown in Form 1099-R, box 7, and you made a contribution (including a conversion) to a Roth IRA for 2003 or an earlier year. 2. Distribution code Q is shown in Form 1099-R, box 7. · You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2008. · You had a 2007 or 2008 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year. · You made excess contributions to your IRA for an earlier year and had them returned to you in 2008. · You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.
box 2 of Form 1042-S. · Enter $0 on line 30. Because section 117 amounts (tuition, fees, books, supplies, and equipment) were not included in box 2 of your Form 1042-S (and are not included on line 12 of Form 1040NR), you cannot exclude any of the section 117 amounts on line 30. · Include on line 58 the $1,260 shown in box 9 of Form 1042-S. Example 2. The facts are the same as in Example 1 except that you are a citizen of a country that has negotiated a tax treaty with the United States and you were a resident of that country immediately before leaving for the United States to attend ABC University. Also, assume that, under the terms of the tax treaty, all of your scholarship income is exempt from tax because ABC University is a nonprofit educational organization. Note. Many tax treaties do not permit an exemption from tax on scholarship or fellowship grant income unless the income is from sources outside the United States. If you are a resident of a treaty country, you must know the terms of the tax treaty between the United States and the treaty country to claim treaty benefits on Form 1040NR. See the instructions for item M beginning on page 28 for details.
· Enter on line 12 the $9,000 shown in
When completing Form 1040NR:
reported to you in box 2 of Form 1042-S is reported on line 22 (not line 12). · Enter $9,000 on line 22. · Enter $0 on line 30. Because none of the $9,000 reported to you in box 2 of Form 1042-S is included in your income, you cannot exclude it on line 30. · Include on line 58 any withholding shown in box 9 of Form 1042-S. · Provide all the required information in item M on page 5. Line 13 -- Business income or (loss). If you operated a business or practiced your profession as a sole proprietor, report your effectively connected income and expenses on Schedule C or Schedule C-EZ (Form 1040). Include any income you received as a dealer in stocks, securities, and commodities through your U.S. office. If you dealt in these items through an
Instructions for Form 1040NR
· Enter $0 on line 12. The $9,000
When completing Form 1040NR:
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Exception 3. If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 16a. If the total amount distributed is a QCD, enter -0- on line 16b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 16b unless Exception 2 applies to that part. Enter "QCD" next to line 16b. A QCD is a distribution made directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 701/2 when the distribution was made. Your total QCDs for the year cannot be more than $100,000. The amount of the QCD is limited to the amount that otherwise would be included in your income. If your IRA includes nondeductible contributions, the distribution first is considered to be paid out of otherwise taxable income. See Pub. 590 for details. You cannot claim a charitable contribution deduction for any CAUTION QCD not included in your income.
More than one exception applies. If more than one exception applies, attach a statement showing the amount of each exception, instead of making an entry next to line 16b. For example: "Line 16b $1,000 Rollover and $500 HFD." More than one distribution. If you received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 16b. Enter the total amount of those distributions on line 16a. You may have to pay an additional tax if (a) you received CAUTION an early distribution from your IRA and the total was not rolled over, or (b) you were born before July 1, 1937, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 54 on page 20 for details. Lines 17a and 17b -- Pensions and annuities. Use lines 17a and 17b to report effectively connected pension and annuity payments you received. You should receive a Form 1042-S or 1099-R showing the amount of your pension and annuity payments, including distributions from 401(k) and 403(b) plans. For details on rollovers and lump-sum distributions, see pages 13 and 14. But if this income is not effectively connected with your U.S. trade or business, report it on line 81. Do not include the following payments on lines 17a and 17b. Instead, report them on line 8. · Disability pensions received before you reach the minimum retirement age set by your employer. · Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.
make an entry on line 17a. Your payments are fully taxable if (a) you did not contribute to the cost (defined on page 13) of your pension or annuity, or (b) you got your entire cost back tax free before 2008. If you received a Form RRB-1099-R, see Pub. 575 for information on how to report your benefits. Partially taxable pensions and annuities. Enter the total pension or annuity payments you received in 2008 on line 17a. If your Form 1042-S or Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939, General Rule for Pensions and Annuities, to figure the taxable part to enter on line 17b. But if your annuity starting date (defined below) was after July 1, 1986, see Simplified method below to find out if you must use that method to figure the taxable part. You can ask the IRS to figure the taxable part for you for a $500 fee. For details, see Pub. 939. If your Form 1099-R shows a taxable amount, you can report that amount on line 17b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method. If you received Form 1042-S, you must figure the taxable part by using the General Rule or the Simplified Method. Annuity starting date. Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. Simplified method. You must use the Simplified Method if (a) your annuity starting date (defined above) was after July 1, 1986, and you used this method last year to figure the taxable part, or (b) your annuity starting date was after November 18, 1996, and both of the following apply. · The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity. · On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments. If you must use the Simplified Method, complete the worksheet on page 13 to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575. Age (or combined ages) at annuity starting date. If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of
Instructions for Form 1040NR
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Exception 4. If the distribution is a qualified health savings account (HSA) funding distribution (HFD), enter the total distribution on line 16a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 16b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that is not an HFD on line 16b unless Exception 2 applies to that part. Enter "HFD" next to line 16b. An HFD is a distribution made directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an HFD from your income once in your lifetime. You cannot exclude more than the limit on HSA contributions or more than the amount that otherwise would be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details. The amount of an HFD reduces the amount you can contribute CAUTION to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.
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If you received a Form 1042-S TIP or 1099-R that shows federal income tax withheld, attach it to Form 1040NR. Some annuities are tax-exempt. See chapter 3 of Pub. 519. Note. If you performed services in the United States, your income generally is effectively connected with the conduct of a U.S. trade or business. (See section 864 for details and exceptions.) When you receive a pension in a later year as a result of effectively connected services, the pension also may be considered effectively connected with the conduct of a U.S. trade or business. Fully taxable pensions and annuities. If your pension or annuity is fully taxable, enter it on line 17b; do not
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your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see
Simplified Method Worksheet -- Lines 17a and 17b
Keep for Your Records
Before you begin: If you are the beneficiary of a deceased employee or former employee
who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below. Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040NR, line 17b. Enter the total pension or annuity payments received in 2008 on Form 1040NR, line 17a. 1. Enter the total pension or annuity payments received in 2008. Also, enter this amount on Form 1040NR, line 17a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Enter your cost in the plan at the annuity starting date . . . . . . 2. Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3 . . . . . . . . . . . . . . . . . . . . 3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . 4. 5. Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet . . . . . . . . . . . . 6. 7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040NR, line 17b. If your Form 1042-S or Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1042-S or Form 1099-R . . . . . . . . . . . . . . . . . . . . . 10. Was your annuity starting date before 1987? Yes. No.
STOP
1.
8.
9.
Leave line 10 blank.
Add lines 6 and 8. This is the amount you have recovered tax free through 2008. You will need this number when you fill out this worksheet next year. 10. Table 1 for Line 3 Above
IF the age at annuity starting date (see page 12) was . . . 55 or under 56 60 61 65 66 70 71 or older
AND your annuity starting date was -- before November 19, 1996, enter on line 3 . . . 300 260 240 170 120 Table 2 for Line 3 Above after November 18, 1996, enter on line 3 . . . 360 310 260 210 160
IF the combined ages at annuity starting date (see page 12) were . . . 110 or under 111 120 121 130 131 140 141 or older
THEN enter on line 3 . . . 410 360 310 260 210
Pub. 575 to figure each beneficiary's taxable amount. Cost. Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in Form 1099-R, box 9b, for the first year you received payments from the plan. You must figure your net investment if you received Form 1042-S. Rollovers. Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA is not a tax-free distribution. Use lines 17a and 17b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP. For more details on rollovers, see Pub. 575. Rollover to a plan other than a Roth IRA. Enter on line 17a the total distribution before income tax or other deductions were withheld. This amount should be shown in Form 1099-R, box 1, or Form 1042-S, box 2. From the total on line 17a, subtract any contributions (usually shown in box 5 of Form 1099-R or figured by you if you received Form 1042-S) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 17b. Also enter "Rollover" next to line 17b. Special rules apply to partial rollovers of property. See Pub. 575. Rollover to Roth IRA. Enter on line 17a the total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R, or Form 1042-S, box 2. From the total on line 17a, subtract any contributions (usually shown in box 5 of Form 1099-R or figured by you if you received Form 1042-S) that were taxable to you when made. Enter the remaining amount, even if zero, on line 17b. Lump-sum distributions. If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You need to determine this on your own if you received Form 1042-S. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. For details, see the instructions for line 54 on page 20. Enter the total distribution on line 17a and the taxable part on line 17b. For details, see Pub. 575.
Instructions for Form 1040NR
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You may be able to pay less tax TIP on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. For details, see Form 4972. Line 20 -- Unemployment compensation. You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2008. Report the amount in box 1 on line 20. However, if you made contributions to a governmental unemployment compensation program and you are not itemizing deductions, reduce the amount you report on line 20 by those contributions. If you received an overpayment of unemployment compensation in 2008 and you repaid any of it in 2008, subtract the amount you repaid from the total amount you received. Enter the result on line 20. Also, enter "Repaid" and the amount you repaid on the dotted line next to line 20. If, in 2008, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040NR), line 11. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment. Line 21 -- Other income. Use this line to report any other income effectively connected with your U.S. business that is not reported elsewhere on your return or other schedules. List the type and amount of income. If necessary, show the required information on an attached statement. For more details, see Miscellaneous Income in Pub. 525. The following are examples of income to report on line 21. Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) they are more than the qualified higher education expenses of the designated beneficiary in 2008, and (b) they were not included in a qualified rollover. See Pub. 970. Nontaxable distributions from these accounts, including rollovers, do not have to be reported on Form 1040NR. You may have to pay an additional tax if you received a CAUTION taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329. Taxable distributions from a health savings account (HSA) or an Archer MSA. Distributions from an HSA or an Archer MSA may be taxable if (a) they are more than the unreimbursed qualified medical
expenses of the account beneficiary or account holder in 2008, and (b) they were not included in a qualified rollover. See Pub. 969. You may have to pay an additional tax if you received a CAUTION taxable distribution from an HSA or Archer MSA. See the Instructions for Form 8889 for HSAs and the Instructions for Form 8853 for Archer MSAs. Amounts deemed to be income from an HSA because you did not remain an eligible individual during the testing period. See Form 8889, Part III. Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Interest in Tangible Personal Property in Pub. 526, Charitable Contributions. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for line 57 on page 21. Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526. Canceled debts. These amounts may be shown in box 2 of Form 1099-C or Form 1042-S. However, part or all of your income from the cancellation of debt may be nontaxable. See Pub. 4681 or go to www.irs.gov and enter "canceled debt" or "foreclosure" in the search box. Report other income on page 4 of Form 1040NR if not effectively connected with a U.S. trade or business. Line 22 -- Treaty-exempt income. Use line 22 to report your total effectively connected income that is exempt from tax by a tax treaty. Do not include this exempt income on line 23. Also, you must complete item M on page 5 of Form 1040NR.
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Adjusted Gross Income
Line 24 -- Educator expenses. If you were an eligible educator in 2008, you can deduct on line 24 up to $250 of qualified expenses you paid in 2008. You may be able to deduct expenses that are more than the $250 limit on Schedule A (Form 1040NR), line 9. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Qualified expenses include ordinary and necessary expenses paid in
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connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary. Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. You must reduce your qualified expenses by the following amounts. · Excludable U.S. series EE and I savings bond interest from Form 8815. · Nontaxable qualified tuition program earnings or distributions. · Any nontaxable distribution of Coverdell education savings account earnings. · Any reimbursements you received for these expenses that were not reported to you in Form W-2, box 1. For more details, see Pub. 529. Line 25 -- Health savings account (HSA) deduction. You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2008. See Form 8889. Line 26 -- Moving expenses. Employees and self-employed persons (including partners) can deduct certain moving expenses. The move must be in connection with employment that generates effectively connected income. If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. The deduction is generally limited to moves to or within the United States or its possessions. If you meet these requirements, see Pub. 521. Use Form 3903 to figure the amount to enter on this line. Line 27 -- Self-employed SEP, SIMPLE, and qualified plans. If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517. Line 28 -- Self-employed health insurance deduction. If you were self-employed and had a net profit for the year, you may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your
Instructions for Form 1040NR
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dependents. The insurance plan must be established under your business. But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2008, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. For example, if you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your deduction. For more details, see Pub. 535. Note. If, during 2008, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing the worksheet below. When figuring the amount to enter on line 1 of the worksheet below, do not include: · Any amounts you included on Form 8885, line 4, · Any qualified health insurance premiums you paid to "U.S. Treasury-HCTC," or · Any health coverage tax credit advance payments shown in Form 1099-H, box 1. If you qualify to take the deduction, use the worksheet below to figure the amount you can deduct. Exception. Use Pub. 535 instead of the worksheet below to figure your deduction if either of the following applies. Self-Employed Health Insurance Deduction Worksheet -- Line 28
income from self-employment. · You are using amounts paid for qualified long-term care insurance to figure the deduction. Line 29 -- Penalty on early withdrawal of savings. The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged. Line 30 -- Scholarship and fellowship grants excluded. If you received a scholarship or fellowship grant and were a degree candidate, enter amounts used for tuition and course-related expenses (fees, books, supplies, and equipment), but only to the extent the amounts are included on line 12. See the examples in the instructions for line 12 that begin on page 10. Line 31 -- IRA deduction. If you made any nondeductible TIP contributions to a traditional individual retirement arrangement (IRA) for 2008, you must report them on Form 8606. If you made contributions to a traditional IRA for 2008, you may be able to take an IRA deduction. But you must have had earned income to do so. A statement should be sent to you by June 1, 2009, that shows all contributions to your traditional IRA for 2008. See Pub. 590 to figure the amount, if any, of your IRA deduction. Were you covered by a retirement plan? If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or
· You had more than one source of
eliminated. But you still can make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you. The "Retirement plan" box in Form W-2, box 13, should be checked if you were covered by a plan at work even if you were not vested in the plan. You also are covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan. Special rule for married individuals. If you checked filing status box 3, 4, or 5 and you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2008. See Pub. 590 for more details. You may be able to take the TIP retirement savings contributions credit (saver's credit). See the instructions for line 46 that begin on page 19. Line 32 -- Student loan interest deduction. You can take this deduction only if all of the following apply. · You paid interest in 2008 on a qualified student loan (see below). · You checked filing status box 1, 2, or 6. · Your modified adjusted gross income (AGI) is less than $70,000. Use lines 2 through 4 of the worksheet on page 16 to figure your modified AGI. · You are not claimed as a dependent on someone else's (such as your parent's) 2008 tax return. Use the worksheet on page 16 to figure your student loan interest deduction. Qualified student loan. This is any loan you took out to pay the qualified higher education expenses for any of the following individuals. 1. Yourself or your spouse. 2. Any person who was your dependent when the loan was taken out. 3. Any person you could have claimed as a dependent for the year the loan was taken out except that: a. The person filed a joint return, b. The person had gross income that was equal to or more than the exemption amount for that year ($3,500 for 2008), or c. You could be claimed as a dependent on someone else's return. The person for whom the expenses were paid must have been an eligible student (see page 16). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from
Keep for Your Records
Before you begin:
If, during 2008, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, see the Note above. Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 535 to figure your deduction.
1. Enter the total amount paid in 2008 for health insurance coverage established under your business for 2008 for you, your spouse, and your dependents. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter your net profit and any other earned income* from the business under which the insurance plan is established, minus any deduction you claim on Form 1040NR, line 27 . . . . . . . . . . . . . . . 2. 3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Form 1040NR, line 28 . . . . . . . . . . . . 3. *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include capital gain income. Instructions for Form 1040NR
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either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970. Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits. · Employer-provided educational assistance benefits that are not included in Form(s) W-2, box 1. · Excludable U.S. series EE and I savings bond interest from Form 8815. · Any nontaxable distribution of qualified tuition program earnings. · Any nontaxable distribution of Coverdell education savings account earnings. · Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income. For more details on these expenses, see Pub. 970. Eligible student. An eligible student is a person who: Student Loan Interest Deduction Worksheet -- Line 32
· Was enrolled in a degree, certificate,
or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution, and · Carried at least half the normal full-time workload for the course of study he or she was pursuing. Line 33 -- Domestic production activities deduction. You may be able to deduct up to 6% of your qualified production activities income from the following activities. 1. Construction of real property performed in the United States. 2. Engineering or architectural services performed in the United States for construction of real property in the United States. 3. Any lease, rental, license, sale, exchange, or other disposition of: a. Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part within the United States; b. Any qualified film you produced; or c. Electricity, natural gas, or potable water you produced in the United States.
The deduction does not apply to income derived from: · The sale of food and beverages you prepare at a retail establishment; · Property you leased, licensed, or rented for use by any related person; · The transmission or distribution of electricity, natural gas, or potable water; or · The lease, rental, license, sale, exchange, or other disposition of land. For details, see Form 8903 and its instructions. Line 34. Include in the total on line 34 any of the following write-in adjustments that are related to your effectively connected income. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 34, enter the amount of your deduction and identify it as indicated.
· Archer MSA deduction (see Form
(see Form 2106 or 2106-EZ). Identify as "QPA." · Reforestation amortization and expenses (see Pub. 535). Identify as "RFST." · Repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as "Sub-Pay TRA." · Contributions to section 501(c)(18)(D) pension plans (see Pub. 525). Identify as "501(c)(18)(D)." · Contributions by certain chaplains to section 403(b) plans (see Pub. 517). Identify as "403(b)." · Attorney fees and court costs for actions settled or decided after October 22, 2004, involving certain unlawful discrimination claims, but only to the extent of effectively connected gross income from such actions (see Pub. 525). Identify as "UDC." · Attorney fees and court costs paid by you in connection with an award from the IRS for information you provided after December 19, 2006, that substantially contributed to the detection of tax law violations, up to the amount of the award includible in your gross income. Identify as "WBF." Line 35 -- Adjusted gross income. If line 35 is less than zero, you may have a net operating loss that you can carry to another tax year. See Form 1045 and its instructions for details.
· Performing-arts-related expenses
8853). Identify as "MSA."
Keep for Your Records
Before you begin:
Figure any amount to be entered on the dotted line next to line 34 (see the instructions for line 34 on this page). See the instructions for line 32 that begin on page 15.
1. Enter the total interest you paid in 2008 on qualified student loans (see page 15). Do not enter more than $2,500 . . . . . . . . . . . . . . . . 2. Enter the amount from Form 1040NR, line 23 . . . . . . 2. 3. Enter the total of the amounts from Form 1040NR, lines 24 through 31, plus any write-in adjustments you entered on the dotted line next to line 34 . . . . . . 3. 4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . 4. 5. Is line 4 more than $55,000? No. Skip lines 5 and 6, enter -0- on line 7, and go to line 8. Yes. Subtract $55,000 from line 4 . . . . . . . . . . . . 5. 6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 . . . . . 7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Student loan interest deduction. Subtract line 7 from line 1. Enter the result here and on Form 1040NR, line 32. Do not include this amount in figuring any other deduction on your return (such as on Schedule A (Form 1040NR), Schedule C (Form 1040), Schedule E (Form 1040), etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
6. 7.
.
8.
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Instructions for Form 1040NR
Tax Computation on Income Effectively Connected With A U.S. Trade or Business
Line 37 -- Itemized deductions. Enter the total itemized deductions from line 17 of Schedule A on page 3 of the form. Note. Residents of India who were students or business apprentices may be able to take the standard deduction instead of their itemized deductions. See Pub. 519 for details. Line 39 -- Deduction for exemptions. You can claim exemptions only to the extent of your income that is effectively connected with a U.S. trade or business. Individuals. If you are a nonresident alien individual, multiply $3,500 by the total number of exemptions entered on line 7d. If you were a resident of the Republic of Korea (South Korea), you must figure the exemptions for your spouse and children according to the proportion your U.S. effectively connected income bears to your total income. You also must complete item I on page 5 of the form. (For details, see Pub. 519.) But use the worksheet on this page to figure the amount, if any, to enter on line 39 if your adjusted gross income from line 36 is more than $159,950 if you checked filing status box 1 or 2; $119,975 if you checked filing status box 3, 4, or 5; or $239,950 if you checked filing status box 6. Estates. If you are filing for an estate, enter $600 on line 39. Trusts. If you are filing for a trust whose governing instrument requires it to distribute all of its income currently, enter $300 on line 39. If you are filing for a qualified disability trust (defined in section 642(b)(2)(C)(ii)), enter $3,500 on line 39. But if the qualified disability trust's modified AGI (determined under section 67(e) without regard to section 642(b)) is more than $159,950, use the worksheet on this page to figure the amount to enter on line 39. If you are filing for any other trust, enter $100 on line 39. Line 41 -- Tax. Include in the total on line 41 all of the following taxes that apply. · Tax on your taxable income. Figure the tax using one of the methods described on this page and the next page. · Tax from Form 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.
Instructions for Form 1040NR
lump-sum distributions). Check the appropriate box. Tax Table or Tax Computation Worksheet. If you are filing for an estate or trust, use the Tax Rate Schedules on page 46. Individuals. If your taxable income (line 40) is less than $100,000, you must use the Tax Table that begins on page 33 to figure your tax. Be sure you use the correct column. If you checked filing status box 3, 4, or 5, you must use the Married filing separately column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on page 45. Exception. Do not use the Tax Table, Tax Computation Worksheet, or Tax Rate Schedules to figure your tax if either of the following applies. Deduction for Exemptions Worksheet -- Line 39 See the instructions for line 39 on this page.
· Tax from Form 4972 (relating to
· You are required to figure your tax
using Form 8615, the Qualified Dividends and Capital Gain Tax Worksheet on page 18, or the Schedule D Tax Worksheet. · You use Schedule J (Form 1040) (for farming or fishing income) to figure your tax. Form 8615. You generally must use Form 8615 to figure the tax for any child who had more than $1,800 of investment income, such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions), that is effectively connected with a U.S. trade or business, and who either: 1. Was under age 18 at the end of 2008, 2. Was age 18 at the end of 2008 and did not have earned income that
Keep for Your Records
Caution: If you are filing for a qualified disability trust (see this page), use this worksheet only if the trust's modified AGI* is more than $159,950. Also, skip line 1, enter $3,500 on line 2, enter the trust's modified AGI on line 3, and enter $159,950 on line 4. 1. Is the amount on Form 1040NR, line 36, more than the amount shown on line 4 below for your filing status? No. Stop. Multiply $3,500 by the total number of exemptions claimed on Form 1040NR, line 7d, and enter the result on Form 1040NR, line 39. Yes. Go to line 2. 2. Multiply $3,500 by the total number of exemptions claimed on Form 1040NR, line 7d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter the amount from Form 1040NR, line 36 . . . 3. 4. Enter the amount shown below for the filing status box you checked on page 1 of Form 1040NR: · Box 1 or 2, enter $159,950 · Box 3, 4, or 5, enter $119,975 · Box 6, enter $239,950 4. 5. Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . 5. 6. Is line 5 more than $122,500 ($61,250 if you checked filing status box 3, 4, or 5)? Yes. Multiply $2,333 by the total number of exemptions claimed on Form 1040NR, line 7d. Enter the result here and on Form 1040NR, line 39. Do not complete the rest of this worksheet. No. Divide line 5 by $2,500 ($1,250 if you checked filing status box 3, 4, or 5). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1) . . . . . . . . . . 6. 7. Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . 7. . 8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Divide line 8 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on Form 1040NR, line 39 . . . . . . . . . . . . . . . . . . 10. *Figure the trust's modified AGI by applying section 67(e) without regard to section 642(b).
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was more than half of the child's support, or 3. Was a full-time student over age 18 and under age 24 at the end of 2008 and did not have earned income that was more than half of the child's support. But if the child files a joint return for 2008 or if neither of the child's parents was alive at the end of 2008, do not use Form 8615 to figure the child's tax. A child born on January 1, 1991, is considered to be age 18 at the end of 2008; a child born on January 1, 1990, is considered to be age 19 at the end of 2008; a child born on January 1, 1985, is considered to be age 24 at the end of 2008. Schedule D Tax Worksheet. If you have to file Schedule D (Form 1040) and Schedule D, line 18 or line 19, is more than zero, use the Schedule D Tax Worksheet on page D-10 of the Instructions for Schedule D to figure your tax. Qualified Dividends and Capital Gain Tax Worksheet. If you do not have to use the Schedule D Tax Worksheet (see above) and any of the following
apply, use the worksheet below to figure your tax. · You reported qualified dividends on Form 1040NR, line 10b. · You do not have to file Schedule D (Form 1040) and you reported capital gain distributions on Form 1040NR, line 14. · You are filing Schedule D and Schedule D, lines 15 and 16, are both more than zero. Schedule J (Form 1040). If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J. Line 42 -- Alternative minimum tax. The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. If you benefit from these provisions, you may have to pay a minimum amount of tax through the alternative minimum tax. This tax is figured on Form 6251 for individuals. If you are filing for an estate or trust, see Schedule I (Form 1041) and its
instructions to find out if you owe this tax. If you have any of the adjustments or preferences from the list on page 19 or you are claiming a net operating loss deduction, a general business credit, or the foreign tax credit, you must complete Form 6251. Otherwise, to see if you should complete Form 6251, add the amount on line 38 of Form 1040NR to the amounts on lines 3 and 15 of Schedule A (Form 1040NR). If the total is more than the dollar amount shown below that applies to you, fill in Form 6251. · $46,200 if you checked filing status box 1 or 2. · $34,975 if you checked filing status box 3, 4, or 5. · $69,950 if you checked filing status box 6. Disposition of U.S. real property interests. If you disposed of a U.S. real property interest at a gain, you must make a special computation to see if you owe this tax. For details, see the Instructions for Form 6251.
Keep for Your Records
Qualified Dividends and Capital Gain Tax Worksheet -- Line 41
Before you begin:
See the instructions for line 41 that begin on page 17 to see if you can use this worksheet to figure your tax. If you do not have to file Schedule D (Form 1040) and you received capital gain distributions, be sure you checked the box on line 14 of Form 1040NR.
1. Enter the amount from Form 1040NR, line 40 . . . . . . . . . . . . . . . . 1. 2. Enter the amount from Form 1040NR, line 10b . . . . . . . . . . . . . . . . 2. 3. Are you filing Schedule D (Form 1040)? . . . . . . . . . . . . . . . . . . . . Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or line 16 is a loss, enter -0-. 3. No. Enter the amount from Form 1040NR, line 14. 4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . 5. 6. Enter the smaller of: · The amount on line 1, or · $32,550 if you checked filing status box 1, 2, 3, 4, or 5; or $65,100 if you checked filing status box 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Is the amount on line 5 equal to or more than the amount on line 6? Yes. Skip lines 7 and 8; go to line 9 and check the "No" box. No. Enter the amount from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Are the amounts on lines 4 and 8 the same? Yes. Skip lines 9 through 12; go to line 13. No. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Enter the amount from line 8 (if line 8 is blank, enter -0-) . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Multiply line 11 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Figure the tax on the amount on line 5. Use the Tax Table or Tax Computation Worksheet, whichever applies* 14. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet, whichever applies* 16. Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040NR, line 41 . . . . . .
}
}
12. 13. 14. 15. 16.
*Estates and trusts must use the Tax Rate Schedules.
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Instructions for Form 1040NR
Who Must Use Pub. 972 -- Line 47
1. Is the amount on Form 1040NR, line 36, more than the amount shown below for your filing status? · Filing status 1, 2, or 6 -- $75,000 · Filing status 3, 4, or 5 -- $55,000 Yes. Stop. You must use Pub. 972 to figure your credit. No. Go to line 2. 2. Are you claiming any of the following credits? · Mortgage interest credit, Form 8396. · Adoption credit, Form 8839. · District of Columbia first-time homebuyer credit, Form 8859. · Residential energy efficient property credit, Form 5695. Yes. Stop. You must use Pub. 972 to figure your child tax credit. You also will need the form(s) listed above for any credit(s) you are claiming. No. Use the worksheet on this page to figure your child tax credit.
4. If you have dividend income from shares of stock, you held those shares for at least 16 days. 5. The total of your foreign taxes was not more than $300. 6. All of your foreign taxes were: a. Legally owed and not eligible for a refund, and b. Paid to countries that are recognized by the United States and do not support terrorism. Note. If you need more information about these requirements, see the Instructions for Form 1116. If you meet all six requirements, see Election To Claim the Foreign Tax Credit Without Filing Form 1116 in the Instructions for Form 1116 to figure the amount to enter on Form 1040NR, line 44. If you do not meet all six requirements, see Form 1116 to find out if you can take the credit. Line 45 -- Credit for child and dependent care expenses. You may be able to take this credit if you paid someone to care for your qualifying child under age 13 or your dependent or spouse who could not care for himself or herself. For details, see the Instructions for Form 2441. Line 46 -- Retirement savings contributions credit (saver's credit). You may be able to take this credit if you made (a) contributions to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan
Keep for Your Records
stock option and you did not dispose of the stock in the same year. · Tax-exempt interest from private activity bonds. · Intangible drilling, circulation, research, experimental, or mining costs. · Amortization of pollution-control facilities or depletion. · Income or (loss) from tax-shelter farm activities or passive activities. · Income from long-term contracts not figured using the percentage-ofcompletion method. · Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative. · Section 1202 exclusion. · Empowerment zone and renewal community employment credit. · Qualified electric vehicle credit. · Alternative motor vehicle credit. · Alternative fuel vehicle refueling property credit. · Credit for prior year minimum tax. Form 6251 should be filled in for a child if Form 8615 must be CAUTION used to figure the child's tax and the child's adjusted gross income on Form 1040NR, line 36, exceeds the child's earned income by more than $6,400. To find out when Form 8615 must be used, see page 17.
· Accelerated depreciation. · Stock by exercising an incentive
Adjustments and Preferences:
Generally, you must complete and attach Form 1116 to take this credit. Exception. You do not have to complete Form 1116 to take this credit if all six of the following apply. 1. Form 1040NR is being filed for a nonresident alien individual and not an estate or trust. 2. All of your gross foreign source income was from the passive category (which includes most interest and dividend income). 3. All the income and any foreign taxes paid on it were reported to you on qualified payee statements, such as Form 1099-INT, Form 1099-DIV, or similar substitute statements. Child Tax Credit Worksheet -- Line 47
CAUTION
!
· To be a qualifying child for the child tax credit, the child must be under
age 17 at the end of 2008 and meet the other requirements listed in the instructions for line 7c, column (4), on page 8. · Do not use this worksheet if you answered "Yes" to question 1 or 2 in Who Must Use Pub. 972 above. Instead, use Pub. 972.
1. Number of qualifying children: X $1,000. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
!
Credits
Line 44 -- Foreign tax credit. If you paid income tax to a foreign country, you may be able to take this credit, but only if you: 1. Report income from foreign sources (see Foreign Income Taxed by the United States on page 6), and 2. Have paid or owe foreign tax on that income.
Instructions for Form 1040NR
2. Enter the amount from Form 1040NR, line 43 . . . . . . . . 2. 3. Enter the total of the amounts from Form 1040NR, lines 44, 45 and 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Are the amounts on lines 2 and 3 the same? Yes. STOP. You cannot take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit. See the TIP below. No. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Is the amount on line 1 more than the amount on line 4? Yes. Enter the amount from line 4. Also, you may be able to take the additional child tax credit. See the TIP below. No. Enter the amount from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 5. This is your child tax credit. Enter this amount on Form 1040NR, line 47. TIP: You may be able to take the additional child tax credit on Form 1040NR, line 61, if you answered "Yes" on line 4 or line 5 above. · First, complete your Form 1040NR through line 60. · Then, use Form 8812 to figure any additional child tax credit.
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(including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan. However, you cannot take the credit if either of the following applies. · The amount on Form 1040NR, line 36, is more than $26,500. · The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1991, (b) is claimed as a dependent on someone else's 2008 tax return, or (c) was a student (defined below). You were a student if during any part of 5 calendar months of 2008 you: · Were enrolled as a full-time student at a school, or · Took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, and mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. For more details, see Form 8880. Line 47 -- Child tax credit. This credit is for people who have a qualifying child as defined in the instructions for line 7c, column (4), on page 8. It is in addition to the credit for child and dependent care expenses on Form 1040NR, line 45. Three steps to take the child tax credit. 1. Make sure you have a qualifying child for the child tax credit (defined in the instructions for line 7c, column (4), on page 8). 2. Make sure that for each qualifying child you either checked the box on Form 1040NR, line 7c, column (4), or completed Form 8901 (if the child is not your dependent). 3. Answer the questions in the Who Must Use Pub. 972 chart on page 19 to see if you can use the Child Tax Credit Worksheet on page 19 to figure your credit or if you must use Pub. 972. Line 48. Include the following credits on line 48 and check the appropriate box(es). To find out if you can take the credit, see the form indicated. · Mortgage interest credit. If a state or local government gave you a mortgage credit certificate, see Form 8396. · Adoption credit. If you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2008, see the Instructions for Form 8839. · Residential energy efficient property credit. You may be able to take this credit if you paid qualified solar electric,
solar water heating, fuel cell, small wind energy, or geothermal heat pump property costs for your home located in the United States. If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of this credit. See Form 5695. Line 49 -- Other credits. Include the following credits on line 49 and check the appropriate box(es). If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated. · District of Columbia first-time homebuyer credit. See Form 8859. · Qualified electric vehicle credit. You cannot claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have a passive activity electric vehicle credit carried forward from a prior year. See Form 8834. · Alternative motor vehicle credit. If you placed an alternative motor vehicle (such as a qualified hybrid vehicle) in service during 2008, see Form 8910. · Alternative fuel vehicle refueling property credit. See Form 8911. · General business credit. This credit consists of a number of credits that usually apply only to individuals who are partners, self-employed, or who have rental property. See Form 3800 or Pub. 334. · Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801. · Credit to holders of tax credit bonds. See Form 8912.
You may be charged a penalty equal to 50% of the social CAUTION security and Medicare tax due on tips you received but did not report to your employer. Form 8919. If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 53 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040NR, line 8. Line 54 -- Additional tax on IRAs, other qualified retirement plans, etc. If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. 1. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution was not rolled over in a qualified rollover contribution. 2. Excess contributions were made to your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health savings accounts (HSAs). 3. You received taxable distributions from Coverdell ESAs or qualified tuition programs. 4. You were born before July 1, 1937, and did not take the minimum required distribution from your IRA or other qualified retirement plan.
!
Other Taxes
Line 53 -- Unreported social security and Medicare tax from Forms 4137 and 8919. Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es). Form 4137. If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. You also must pay this tax if your Form(s) W-2 shows allocated tips that you are including in your income on Form 1040NR, line 8. To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.
Exception. If only item (1) applies to you and distribution code 1 is correctly shown in your Form 1099-R, box 7, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (.10) and enter the result on line 54. The taxable amount of the distribution is the part of the distribution you reported on Form 1040NR, line 16b or line 17b, or on Form 4972. Also, enter "No" on the dotted line next to line 54 to indicate that you do not have to file Form 5329. But if distribution code 1 is incorrectly shown in Form 1099-R, box 7, you received a Form 1042-S for the distribution, or you qualify for an exception for qualified higher education expenses or qualified first-time homebuyer distributions, you must file Form 5329. Line 55 -- Transportation tax. Nonresident alien individuals are subject to a 4% tax on U.S. source gross transportation income that is not effectively connected with a U.S. trade or business. However, the term U.S. source gross transportation income does not include any such income that is taxable in a possession of the United
Instructions for Form 1040NR
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States under the provisions of the Internal Revenue Code as applied to that possession. For purposes of this tax, transportation income will be treated as not effectively connected with the conduct of a trade or business in the United States unless: 1. You had a fixed place of business in the United States involved in the earning of transportation income, and 2. At least 90% of your U.S. source gross transportation income was attributable to regularly scheduled transportation. Or, in the case of income from the leasing of a vessel or aircraft, it was attributable to a fixed place of business in the United States. See sections 887 and 863 for rules, definitions, and exceptions. You may be exempt from this tax because of a treaty or an exchange of notes between the United States and the country of which you are a resident. If the country of which you are a resident does not impose tax on the shipping or aircraft income of U.S. persons, you also may be exempt from this tax. If you are exempt from the tax for one of these reasons, you must attach a statement to Form 1040NR identifying your country of residence and the treaty, note, or law and provisions under which you claim exemption from the tax. If you owe this tax, you must attach a statement to your return that includes the information described in Pub. 519. Line 56 -- Household employment taxes. If any of the following apply, see Schedule H (Form 1040) and its instructions to find out if you owe these taxes. 1. You paid any one household employee (defined below) cash wages of $1,600 or more in 2008. Cash wages include wages paid by check, money order, etc. 2. You withheld federal income tax during 2008 at the request of any household employee. 3. You paid total cash wages of $1,000 or more in any calendar quarter of 2007 or 2008 to household employees. For item (1), do not count TIP amounts paid to an employee who was under age 18 at any time in 2008 and was a student. Household employee. Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, maids, yard workers, and similar domestic workers.
Instructions for Form 1040NR
Line 57 -- Total tax. Include in the total on line 57 any of the following taxes. To find out if you owe the tax, see the form or publication indicated. On the dotted line next to line 57, enter the amount of the tax and identify it as indicated. Additional taxes on the following. · Health savings account (HSA) distributions (see Form 8889, Part II). Identify as "HSA." · An HSA because you did not remain an eligible individual during the testing period (see Form 8889, Part III). Identify as "HDHP." · Archer MSA distributions (see Form 8853). Identify as "MSA." · Medicare Advantage MSA distributions (see Form 8853). Identify as "Med MSA." Recapture of the following credits. · Investment credit (see Form 4255). Identify as "ICR." · Low-income housing credit (see Form 8611). Identify as "LIHCR." · Qualified electric vehicle credit (see Form 8834). Identify as "QEVCR." · Indian employment credit (see Form 8845). Identify as "IECR." · New markets credit (see Form 8874). Identify as "NMCR." · Credit for employer-provided childcare facilities (see Form 8882). Identify as "ECCFR." · Alternative motor vehicle credit (see Form 8910). Identify as "AMVCR." · Alternative fuel vehicle refueling property credit (see Form 8911). Identify as "ARPCR." Recapture of federal mortgage subsidy. If you sold your home in 2008 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as "FMSR." Section 72(m)(5) excess benefits tax. (See Pub. 560.) Identify as "Sec. 72(m)(5)." Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as "UT." Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in your Form W-2, box 12, with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as "EPP." Tax on accumulation distribution of trusts. Enter the amount from Form 4970 and identify as "ADT." Excise tax on insider stock compensation from an expatriated
corporation. You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. See section 4985. Identify as "ISC." Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as "NQDC." Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as "453(l)(3)." Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as "453A(c)." Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as "FITPP."
Payments
Line 58 -- Federal income tax withheld. Enter all federal income tax withheld on your effectively connected income from Forms W-2 and 1099-R. The amount withheld should be shown in Form W-2, box 2, and in Form 1099-R, box 4. If line 58 includes amounts withheld as shown on Form 1099-R, attach the Form 1099-R to the front of your return. Also, include in the total for line 58 any tax withheld from Form 1042-S, box 9, that was withheld on: · Scholarship or fellowship grants, or · Pensions that you included on line 17a or 17b. If you received a 2008 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, or other income you received, include the amount withheld in the total on line 58. This should be shown in Form 1099, box 4. Do not include on line 58 amounts withheld on income not CAUTION effectively connected with a U.S. trade or business. Those amounts should be reported in column (a) on page 4. They are then carried over to page 2, line 65.
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Line 59 -- 2008 estimated tax payments. Enter any estimated federal income tax payments you made using Form 1040-ES (NR) for 2008. Include any overpayment from your 2007 return that you applied to your 2008 estimated tax. Name change. If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040NR. On the statement, list all of the payments you made in 2008 and show the name(s) and identifying number(s) under which you made them. Line 60 -- Excess social security and tier 1 RRTA tax withheld. If you had more than one employer for 2008 and total wages of more than $102,000, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $6,324. But if any one employer withheld more than $6,324, you cannot claim the excess on your return. The employer should adjust the tax for you. If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. You cannot claim a refund for excess tier 2 RRTA tax on Form 1040NR. Instead, use Form 843. For more details, see Pub. 505. Line 61 -- Additional child tax credit. This credit is for certain people who have at least one qualifying child as defined in the instructions for line 7c, column (4), on page 8. The additional child tax credit may give you a refund even if you do not owe any tax. To take the credit: 1. Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 47 on page 20. 2. Read the TIP at the end of your Child Tax Credit Worksheet on page 19. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the conditions given in that TIP. Line 62 -- Amount paid with Form 4868 (request for extension). If you filed Form 4868 to get an automatic extension of time to file Form 1040NR, enter any amount you paid with that form or by electronic funds withdrawal or credit card. If you paid by credit card, do not include on line 62 the convenience fee you were charged. Line 63 -- Other payments. Check the box(es) on line 63 to report any credit from Form 2439, 4136, or 8885. Line 64 -- Credit for amount paid with Form 1040-C. Enter any amount you paid with Form 1040-C for 2008.
Line 65 -- U.S. tax withheld at source. Enter on line 65 the amount you show on page 4, line 85. Be sure to attach a copy of all Form(s) 1042-S, SSA-1042S, RRB-1042S, or similar form(s). Lines 66a and 66b -- U.S. tax withheld at source by partnerships under section 1446. Enter on line 66a any tax withheld by a partnership shown on Form(s) 8805. Enter on line 66b any tax withheld by a partnership shown on Form(s) 1042-S. Be sure to attach a copy of all Form(s) 8805 and 1042-S. Lines 67a and 67b -- U.S. tax withheld on dispositions of U.S. real property interests. Enter on line 67a any tax withheld on dispositions of U.S. real property interests from Form(s) 8288-A. Enter on line 67b any tax withheld on dispositions of U.S. real property interests from Form(s) 1042-S. Be sure to attach a copy of all Form(s) 8288-A and 1042-S. Line 68 -- Refundable credit for prior year minimum tax. If you have an unused minimum tax credit carryforward from 2005, you may be able to claim at least part of it as a refundable credit. Enter on line 68 the amount, if any, from Form 8801, line 30.
Lines 71a through 71d -- Direct deposit of refund.
DIRECT DEPOSIT
Simple. Safe. Secure.
Fast Refunds! Choose direct deposit a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information on IRAs on page 23.
· You get your refund faster by direct
check that can get lost or stolen. · It is more convenient. You do not have to make a trip to the bank to deposit your check. · It saves tax dollars. It costs the government less to refund by direct deposit. If you want us to directly deposit the amount shown on line 71a to your checking or savings account, including an IRA, at a U.S. bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States: · Check the box on line 71a and attach Form 8888 if you want to split the direct deposit of your refund among two or three accounts, or · Complete lines 71b through 71d if you want your refund deposited to only one account. Otherwise, we will send you a check. Note. If you do not want your refund directly deposited to your account, do not check the box on line 71a. Draw a line through the boxes on lines 71b and 71d. The IRS is not responsible for a lost refund if you enter the CAUTION wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. Do not use the routing number on a deposit slip if it is different from the routing number on your checks. If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited. TreasuryDirect. You can request a deposit of your refund to a TreasuryDirect online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to www.treasurydirect. gov. Line 71b. The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32.
Why Use Direct Deposit?
· Payment is more secure. There is no
deposit than you do by check.
Refund
Line 70 -- Amount overpaid. If line 70 is under $1, we will send a refund only on written request. If the amount you overpaid is TIP large, you may be able to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income Tax Withholding and Estimated Tax Payments for Individuals for 2009 on page 29. Refund offset. If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 70 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have any questions about it, contact the agency(ies) to which you owe the debt.
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Instructions for Form 1040NR
Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check below, the routing number is 250250025. Rufus and Mary Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits. Ask your financial institution for the correct routing number to enter on line 71b if: · Your deposit is to a savings account that does not allow you to write checks, or · Your checks state they are payable through a financial institution different from the one at which you have your checking account. Line 71c. Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the "Checking" or "Savings" box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect online account, check the "Savings" box. Line 71d. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not include the check number. You cannot request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account.) Individual Retirement Arrangement (IRA). You can have your refund directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a
SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You also must notify the trustee of your account of the year to which the deposit is to be applied unless the trustee will not accept a deposit for 2008. If you do not, the trustee can assume the deposit is for the year during which you are filing the return. For example, if you file your 2008 return during 2009 and do not notify the trustee in advance, the trustee can assume the deposit to your IRA is for 2009. If you designate your deposit to be for 2008, you must verify that the deposit actually was made to the account by the due date of the return (without regard to extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2008. In that case, you must file an amended 2008 return and reduce any IRA deduction and any retirement savings contributions credit you claimed. You may be able to contribute up to $5,000 ($6,000 if age 50 CAUTION or older at the end of the year) to a traditional IRA or Roth IRA for 2008 or 2009. A higher limit may apply for 2008 and 2009 if you were a participant in a 401(k) plan and your employer was in bankruptcy in an earlier year. You may owe a penalty if your contributions exceed these limits.
Amount You Owe
Line 73 -- Amount you owe. To save interest and penalties, TIP pay your taxes in full by the due date. You do not have to pay if line 73 is under $1. Include any estimated tax penalty from line 74 in the amount you enter on line 73. You can pay by check, money order, credit card, or the electronic federal tax payment system. Do not include any estimated tax payment for 2009 in your check, money order, or amount you charge. Instead, make the estimated tax payment separately. To pay by check or money order. Make your check or money order payable to the "United States Treasury" for the full amount due. Do not send cash. Do not attach the payment to your return. Write "2008 Form 1040NR" and your name, address, daytime phone number, and SSN or ITIN on your payment. To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not XX enter "XXX " or "XXX 100"). To pay by credit card. You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. You will be asked to provide your social security number (SSN). If you do not have and are not eligible to get an SSN, use your IRS-issued individual taxpayer identification number (ITIN) instead. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You also can find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown below. Official Payments Corporation 1-800-2PAY-TAXSM (1-800-272-9829) 1-877-754-4413 (Customer Service) www.officialpayments.com Link2Gov Corporation 1-888-PAY-1040SM (1-888-729-1040) 1-888-658-5465 (Customer Service) www.PAY1040.com
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For more information on IRAs, TIP see Pub. 590.
Line 72 -- Applied to 2009 estimated tax. Enter on line 72 the amount, if any, of the overpayment on line 70 you want applied to your 2009 estimated tax. This election cannot be changed later.
Sample Check--Lines 71b Through 71d
RUFUS MAPLE MARY MAPLE 123 Main Street Anyplace, LA 70000
PAY TO THE ORDER OF
1234
15-0000/0000
PL
E
SA
M
$
DOLLARS
ANYPLACE BANK Anyplace, LA 70000 For
Routing Number
Account Number (line 71d)
(line 71b)
Do not include the check number
|:250250025|:202020
. "'86" 1234
Note: The routing and account numbers may appear in different places on your check.
Instructions for Form 1040NR
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To pay by electronic federal tax payment system (EFTPS). You also can pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.eftps.gov or, if you are in the United States, call Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829. You may need to (a) increase TIP the amount of income tax withheld from your pay by filing a new Form W-4, (b) increase the tax withholding from other income by filing Form W-4P or W-4V, or (c) make estimated tax payments for 2009. See Income Tax Withholding and Estimated Tax Payments for Individuals for 2009 on page 29. What if you cannot pay? If you cannot pay the full amount shown on line 73 when you file, you can ask to make monthly installment payments for the full or a partial amount. You may have up to 60 months to pay. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the date due. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment. To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to www.irs.gov, use the pull-down menu under "I need to..." and select "Set Up a Payment Plan." If you use Form 9465, you should receive a response to your request for installments within 30 days. But if you file your return after March 31, it may take us longer to reply. Line 74 -- Estimated tax penalty. You may owe this penalty if: · Line 73 is at least $1,000 and it is more than 10% of the tax shown on your return, or · You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund. For most people, the "tax shown on your return" is the amount on line 57 minus the total of any amounts shown on lines 61 and 68 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), 8885, and 8919. Also, subtract from line 57 any tax on an excess parachute payment, any excise tax on
insider stock compensation of an expatriated corporation, and any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. When figuring the amount on line 57, include the amount on line 56 only if line 58 is more than zero or you would owe the penalty even if you did not include those taxes. But if you entered an amount on Schedule H (Form 1040), line 7, include the total of that amount plus the amount on Form 1040NR, line 56. Exception. You will not owe the penalty if your 2007 tax return was for a tax year of 12 full months and either of the following applies. 1. You had no tax shown on your 2007 return and you were a U.S. citizen or resident for all of 2007, or 2. The total of lines 58, 59, 60, and 64 through 67b on your 2008 return is at least as much as the tax shown on your 2007 return. Your estimated tax payments for 2008 must have been made on time and for the required amount. If your 2007 adjusted gross income was over $150,000 CAUTION (over $75,000 if you checked filing status box 3, 4, or 5 for 2008), item (2) applies only if the total of lines 58, 59, 60, and 64 through 67b on your 2008 tax return is at least 110% of the tax shown on your 2007 return. This rule does not apply to farmers and fishermen. Figuring the penalty. If the Exception above does not apply and you choose to figure the penalty yourself, see Form 2210 (or Form 2210-F for farmers and fishermen) to find out if you owe the penalty. If you do, you can use the form to figure the amount. Enter the penalty on line 74. Add the penalty to any tax due and enter the total on line 73. If you are due a refund, subtract the penalty from the overpayment you show on line 70. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.
method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.
Third Party Designee
If you want to allow a friend, family member, or any other person you choose to discuss your 2008 tax return with the IRS, check the "Yes" box in the "Third Party Designee" area of your return. Also, enter the designee's name, U.S. phone number, and any five numbers the designee chooses as his or her personal identification number (PIN). But if you want to allow the paid preparer who signed your return to discuss it with the IRS, just enter "Preparer" in the space for the designee's name. You do not have to provide the other information requested. If you check the "Yes" box, you are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to: · Give the IRS any information that is missing from your return, · Call the IRS for information about the processing of your return or the status of your refund or payment(s), · Receive copies of notices or transcripts related to your return, upon request, and · Respond to certain IRS notices about math errors, offsets, and return preparation. You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947. The authorization will end automatically no later than the due date (without regard to extensions) for filing your 2009 tax return (see When To File on page 4). If you wish to revoke the authorization before it ends, see Pub. 947.
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Because Form 2210 is TIP complicated, you can leave line 74 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment
Signature
See Reminders beginning on page 29 after you complete pages 3, 4, and 5 of the form.
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Instructions for Form 1040NR
Instructions for Schedule A, Itemized Deductions
Do not include on Schedule A (Form 1040NR) items deducted CAUTION elsewhere such as on Form 1040NR or Schedule C, C-EZ, E, or F (Form 1040).
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State and Local Income Taxes
Lines 1 Through 3
You can deduct state and local income taxes you paid or that were withheld from your salary during 2008 on income connected with a U.S. trade or business. If, during 2008, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Instead, see the instructions for Form 1040NR, line 11, on page 10.
Gifts to U.S. Charities
Lines 4 Through 7
You can deduct contributions or gifts you gave to U.S. organizations that are religious, charitable, educational, scientific, or literary in purpose. You also can deduct what you gave to organizations that work to prevent cruelty to children or animals. To verify an organization's charitable status, you can: · Check with the organization to which you made the donation. The organization should be able to provide you with verification of its charitable status. · See Pub. 78 for a list of most qualified organizations. You can access Pub. 78 at www.irs.gov under Charities and Non-Profits, then Contributors. · If in the United States, call our Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500. Examples of U.S. qualified charitable organizations include the following. · Churches, mosques, synagogues, temples, etc. · Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, United Way, etc. · Fraternal orders, if the gifts will be used for the purposes listed above. · Veterans' and certain cultural groups. · Nonprofit schools, hospitals, and organizations whose purpose is to find a cure for, or help people who have, arthritis, asthma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental
Instructions for Form 1040NR
illness or retardation, multiple sclerosis, muscular dystrophy, tuberculosis, etc. · Federal, state, and local governments if the gifts are solely for public purposes. Contributions you can deduct. Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. But do not deduct any amounts that were repaid to you. Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you generally can deduct only the amount that is more than the value of the benefit. But this rule does not apply to certain membership benefits provided in return for an annual payment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526. Example. You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30. Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a statement from the charitable organization showing the information in (1) and (2) below. 1. The amount of any money contributed and a description (but not value) of any property donated. 2. Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the benefit. In figuring whether a gift is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction. You must get the statement by TIP the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your records.
Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies. 1. Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040NR, line 36. 2. Your gifts of capital gain property are more than 20% of the amount on Form 1040NR, line 36. 3. You gave gifts of property that increased in value or gave gifts of the use of property. Contributions you cannot deduct. · Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vacation in the travel. · Political contributions. · Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. · Cost of raffle, bingo, or lottery tickets. · Cost of tuition. But you may be able to deduct this expense on line 9. See page 26. · Value of your time or services. · Value of blood given to a blood bank. · The transfer of a future interest in tangible personal property (generally, until the entire interest has been transferred). · Gifts to individuals and groups that are run for personal profit. · Gifts to foreign organizations. But you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details. · Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See section 170(f)(9). · Gifts to groups whose purpose is to lobby for changes in the laws. · Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce. · Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.
Line 4
Enter the total gifts you made in cash or by check (including out-of-pocket expenses). Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction,
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see Pub. 526 for information on the records you must keep. Do not attach the record to your tax return. Instead, keep it with your other tax records.
Line 5
Enter your contributions of property. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub. 561. If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the "amount of your deduction" means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you also must attach a statement from the charitable organization to your return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000, you also may have to get appraisals of the values of the donated property. This amount is $500 for certain contributions of clothing and household items (see below). See Form 8283 and its instructions for details. Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the property. For each gift of property, you also should keep reliable written records that include: · How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. · The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value. · How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. · Any conditions attached to the gift.
If your total deduction for gifts of property is over $500, you gave CAUTION less than your entire interest in the property, or you made a "qualified conservation contribution," your records should contain additional information. See Pub. 526 for details.
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Pub. 529 discusses the types of expenses you can and cannot deduct.
Line 6
Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for details.
Casualty and Theft Losses
Line 8
Complete and attach Form 4684 to figure the amount of your loss to enter on line 8. You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes, and car, boat, and other accidents. You also may be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution. You can deduct nonbusiness casualty or theft losses only to the extent that: 1. The amount of each separate casualty or theft loss is more than $100, and 2. The total amount of all losses during the year (reduced by the $100 limit discussed in (1) above) is more than 10% of the amount shown on Form 1040NR, line 36. Exception for losses in federally declared disaster areas. The 10% of AGI limitation does not apply to a casualty loss in a federally declared disaster. Special rules apply if you had both gains and losses from nonbusiness casualties or thefts. See Form 4684 and its instructions for details. Use Schedule A, line 11, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss. For information on federal disaster area losses, see Pub. 547.
that do not produce taxable income. · Lost or misplaced cash or property. · Expenses for meals during regular or extra work hours. · The cost of entertaining friends. · Commuting expenses. See Pub. 529 for the definition of commuting. · Travel expenses for employment away from home if that period of employment exceeds 1 year. · Travel as a form of education. · Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment. · Club dues. · Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 for details. · Fines and penalties. · Expenses of producing tax-exempt income.
Examples of Expenses You Cannot Deduct · Political contributions. · Legal expenses for personal matters
Line 9
Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimbursements.) An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. But you must fill in and attach Form 2106 if either (1) or (2) below applies. 1. You claim any travel, transportation, meal, or entertainment expenses for your job. 2. Your employer paid you for any of your job expenses that you otherwise would report on line 9. If you used your own vehicle, TIP are using the standard mileage rate, and (2) above does not apply, you may be able to file Form 2106-EZ instead. If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted lines next to line 9. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 9.
Instructions for Form 1040NR
Job Expenses and Certain Miscellaneous Deductions
Note. Miscellaneous deductions are allowed only if and to the extent they are directly related to your effectively connected income. You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040NR, line 36.
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CAUTION
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Do not include on line 9 any educator expenses you deducted on Form 1040NR, line
· Certain business use of part of your
home. For details, including limits that apply, see Pub. 587. · Certain educational expenses. For details, see Pub. 970.
24. Examples of other expenses to include on line 9 are: · Safety equipment, small tools, and supplies needed for your job. · Uniforms required by your employer that are not suitable for ordinary wear. · Protective clothing required in your work, such as hard hats, safety shoes, and glasses. · Physical examinations required by your employer. · Dues to professional organizations and chambers of commerce. · Subscriptions to professional journals. · Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job. Itemized Deductions Worksheet -- Line 17
Line 10
Enter the fees you paid for preparation of your tax return. If you paid your tax by credit card, do not include the convenience fee you were charged.
Line 11
Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 11. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 11.
Examples of expenses to include on line 11 are: · Certain legal and accounting fees. · Clerical help and office rent. · Custodial (for example, trust account) fees. · Your share of the investment expenses of a regulated investment company. · Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For details, including limits that apply, see Pub. 529. · Casualty and theft losses of property used in performing services as an employee from Form 4684, lines 38 and 44b, or Form 4797, line 18a. · Deduction for repayment of amounts under a claim of right if $3,000 or less.
Other Miscellaneous Deductions
Line 16
List the type and amount of each expense on the dotted lines next to line 16. Enter one total on line 16. Examples of these expenses are: · Casualty and theft losses of income-producing property from Form 4684, lines 38 and 44b, or Form 4797, line 18a. · Loss from other activities from Schedule K-1 (Form 1065-B), box 2. · Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details. · Certain unrecovered investment in a pension. · Impairment-related work expenses of a disabled person. For more details, see Pub. 529.
Keep for Your Records
1. Add the amounts on Schedule A, lines 3, 7, 8, 15, and 16 1. 2. Enter the total of the amount on Schedule A, line 8, plus any casualty or theft losses included on line 16. Also include in the total any amount included on Schedule A, line 4, that you elected to treat as qualified contributions for relief efforts in a Midwestern disaster area . . . . . . . . . 2. Caution: Be sure your casualty or theft losses are clearly identified on the dotted lines next to line 16. 3. Is the amount on line 2 less than the amount on line 1? No. Stop. Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 17. Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . 3. 4. Multiply line 3 by 80% (.80) . . . . . . 4. 5. Enter the amount from Form 1040NR, line 36 . . . . . . . . . . . . . 5. 6. Enter: $159,950 ($79,975 if you checked filing status box 3, 4, or 5) 6. 7. Is the amount on line 6 less than the amount on line 5? No. Stop. Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 17. Yes. Subtract line 6 from line 5 7. 8. Multiply line 7 by 3% (.03) . . . . . . 8. 9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . 9. 10. Divide line 9 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Total itemized deductions. Subtract line 11 from line 1. Enter the result here and on Schedule A, line 17 . . . . . . . 12.
Total Itemized Deductions
Line 17
Use the worksheet on this page to figure the amount to enter on line 17 if the amount on Form 1040NR, line 36, is over $159,950 ($79,975 if you checked filing status box 3, 4, or 5). For line 2 of the worksheet on this page, you will need to know the amount, if any, of your charitable contributions you elected to treat as qualified contributions for relief efforts in a Midwestern disaster area.
Instructions for Form 1040NR
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Tax on Income Not Effectively Connected With a U.S. Trade or Business (Page 4)
The following items are generally taxed at 30% if they are not effectively connected with your U.S. trade or business. The rate may be lower if your country of residence and the United States have a treaty setting lower rates. Table 1 in Pub. 901 summarizes which countries have such treaties and what the rates are. The 30% tax applies only to amounts included in gross income. For example, the tax applies only to the part of a periodic annuity or pension payment that is subject to tax; it does not apply to the part that is a return of your cost. The following list gives only a general idea of the type of income to include on page 4. (For more information, see Pub. 519.) Include the following only to the extent the amount received is not effectively connected with the conduct of a trade or business in the United States. 1. Income that is fixed or periodic, such as interest (other than original issue discount), dividends, rents, salaries, wages, premiums, annuities, other compensation, or alimony received. Other items of income, such as royalties, also may be subject to the 30% tax. Exceptions. The following items of interest and dividend income that you received as a nonresident alien generally are exempt from the 30% tax. · Interest from a U.S. bank, savings and loan association, or similar institution, and from certain deposits with U.S. insurance companies. · Portfolio interest on obligations issued after July 18, 1984. · Interest-related dividends received from a mutual fund. · Short-term capital gain dividends from a mutual fund only if you were present in the United States for less than 183 days during the tax year. · U.S. source dividends paid by certain foreign corporations. For more information, see Pub. 519. 2. Gains, other than capital gains, from the sale or exchange of patents, copyrights, and other intangible property. 3. Original issue discount (OID). If you sold or exchanged the obligation, include in income the OID that accrued while you held the obligation minus the amount previously included in income. If you received a payment on an OID obligation, see Pub. 519.
4. Capital gains in excess of capital losses from U.S. sources during 2008. Include these gains only if you were in the United States at least 183 days during 2008. They are not subject to U.S. tax if you were in the United States less than 183 days during the tax year. In determining your net gain, do not use the capital loss carryover. Losses from sales or exchanges of capital assets in excess of similar gains are not allowed. If you had a gain or loss on disposing of a U.S. real property interest, see Dispositions of U.S. Real Property Interests on page 6. 5. Prizes, awards, and certain gambling winnings. Proceeds from lotteries, raffles, etc., are gambling winnings (see section 871(j) for exceptions). You must report the full amount of your winnings. You cannot offset losses against winnings and report the difference. Note. Residents of Canada may claim gambling losses, but only to the extent of gambling winnings. They must report both their total gambling winnings and their total gambling losses on the dotted line on line 84 (or attach a separate schedule if more space is needed). If they have net gambling winnings (after offsetting their total gambling losses against their total gambling winnings), they should include this net amount on line 84, column (d). Social security benefits (and tier 1 railroad retirement benefits treated as social security). 85% of the U.S. social security and equivalent railroad retirement benefits you received are taxable. This amount is treated as U.S. source income not effectively connected with a U.S. trade or business. It is subject to the 30% tax rate, unless exempt or taxed at a reduced rate under a U.S. tax treaty. Social security benefits include any monthly benefit under title II of the Social Security Act or the part of a tier 1 railroad retirement benefit treated as a social security benefit. They do not include any Supplemental Security Income (SSI) payments. You should receive a Form SSA-1042S showing the total social security benefits paid to you in 2008 and the amount of any benefits you repaid in 2008. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1042S. Enter 85% of the total amount from box 5 of all of your Forms SSA-1042S and Forms RRB-1042S in the appropriate column of line 82 of Form 1040NR. Enter any federal tax withheld in column (a) of line 82. Attach
a copy of each Form SSA-1042S and RRB-1042S to Form 1040NR. Withholding of tax at the source. Tax must be withheld at the source on certain income from U.S. sources paid to nonresident aliens. The withholding is generally at the 30% rate. There are exceptions to the general rule, and tax treaties with various countries may provide a lower rate or exempt certain income from withholding. The tax must be withheld by the person who pays fixed or determinable annual or periodic income to nonresident aliens. The income subject to this withholding should be reported on page 4 of Form 1040NR. For details, see Pub. 519, Pub. 515, and section 1441 and its regulations.
Other Information (Page 5)
Item D
Enter your current nonimmigrant status. For example, enter your current nonimmigrant status shown on your current U.S. Citizenship and Immigration Services (USCIS) Form I-94, Arrival-Departure Record. If your status has changed while in the United States, enter the date of change. If your status has not changed, enter "N/A."
Item E
You are generally required to enter your date of entry into the United States that pertains to your current nonimmigrant status (for example, the date of arrival shown on your most recent USCIS Form I-94). Exception. If you are claiming a tax treaty benefit that is determined by reference to more than one date of arrival, enter the earlier date of arrival. For example, you are currently claiming treaty benefits (as a teacher) under article 20 of the tax treaty between the United States and the Republic of Korea (South Korea). You previously claimed treaty benefits (as a student) under article 21 of that treaty. Under article 21, paragraph 4, of that treaty, the combination of consecutive exemptions under articles 20 and 21 may not extend beyond 5 tax years from the date you entered the United States as a student. If article 21, paragraph 4, of that treaty applies, enter in item E the date you entered the United States as a student.
Item M
If you are a resident of a treaty country (that is, you qualify as a resident of that country within the meaning of the tax treaty between the United States and that country), you must know the terms
Instructions for Form 1040NR
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of the tax treaty between the United States and the treaty country to properly complete item M. You may download the complete text of most U.S. tax treaties at www.irs.gov. Technical explanations for many of those treaties are also available at that site. Also, see Pub. 901 for a quick reference guide to the provisions of U.S. tax treaties. If you are claiming treaty benefits on Form 1040NR, you must provide all of the information requested in item M. If you are claiming tax treaty benefits and you failed to submit CAUTION adequate documentation to a withholding agent, you must attach all information that otherwise would have been required on the withholding document (for example, all information required on Form W-8BEN or Form 8233). Treaty-based return position disclosure. If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you must report certain information on Form 8833 and attach it to Form 1040NR. You can be charged a $1,000 penalty for each failure to report the required information. For more details, see Form 8833 and Regulations section 301.6114-1. Exceptions. You do not have to file Form 8833 for any of the following situations. 1. You claim a treaty reduces the withholding tax on interest, dividends, rents, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. 2. You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants. 3. You claim an International Social Security Agreement or a Diplomatic or Consular Agreement reduces or modifies the taxation of income. 4. You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. 5. The payments or items of income that otherwise are required to be disclosed total no more than $10,000.
the question in item P and the reporting requirements that may apply.
Item R
If you received total compensation of $250,000 or more for 2008 and you are using an alternative basis to determine the source, check the box in item R. Total compensation includes all compensation from sources within and without the United States. If you are required to check the box in item R, you must attach a statement to your return. For details about the statement and the alternative basis, see Services performed partly inside and partly outside the United States beginning on page 8.
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Reminders
Sign and Date Your Return
Form 1040NR is not considered a valid return unless you sign it. You can have an agent in the United States prepare and sign your return if you could not do so for one of the following reasons: · You were ill. · You were not in the United States at any time during the 60 days before the return was due. · For other reasons that you explained in writing to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 U.S.A., and that the IRS approved. A return prepared and signed by an agent must be accompanied by a power of attorney that specifically authorizes the representative to sign your return. Form 2848 may be used for this purpose. Be sure to date your return and show your occupation(s) in the United States in the space provided. If you have someone prepare your return, you are still responsible for the correctness of the return. Child's return. If your child cannot sign the return, you can sign the child's name in the space provided. Then, add "By (your signature), parent for minor child." Paid preparer must sign your return. Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.
employer to change the amount of income tax withheld from your 2009 pay. For details on how to complete Form W-4, see the Instructions for Form 8233. If you have pension or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social security benefits), you can have tax withheld from those payments by giving the payer Form W-4V. In general, you do not have to make estimated tax payments if you expect that your 2009 Form 1040NR will show a tax refund or a tax balance due the IRS of less than $1,000. If your total estimated tax (including any household employment taxes or alternative minimum tax) for 2009 is $1,000 or more, see Form 1040-ES(NR). It has a worksheet you can use to see if you have to make estimated tax payments. However, if you expect to be a resident of Puerto Rico during all of 2009 and you must pay estimated tax, use Form 1040-ES.
Secure Your Tax Records from Identity Theft
Identity theft occurs when someone uses your personal information such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. To reduce your risk: · Protect your SSN, · Ensure your employer is protecting your SSN, and · Be careful when choosing a tax preparer. If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Theft Hotline at 1-800-908-4490. For more information, see Pub. 4535. Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
Item P
If you are a former U.S. citizen or former U.S. long-term resident, see Pub. 519 for details on how to answer
Instructions for Form 1040NR
Income Tax Withholding and Estimated Tax Payments for Individuals for 2009
If the amount you owe or the amount you overpaid is large, you may be able to file a new Form W-4 with your
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Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft. The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts. If you receive an unsolicited email claiming to be from the IRS, forward the message to [email protected]. You also may report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at [email protected] or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). Visit the IRS website at www.irs.gov to learn more about identity theft and how to reduce your risk.
on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see Pub. 552.
Amended Return
File Form 1040X to change a return you already filed. Also, use Form 1040X if you filed Form 1040NR and you should have filed a Form 1040, 1040A, or 1040EZ, or vice versa. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.
Requesting a Copy of Your Tax Return
If you need a copy of your tax return, use Form 4506. There is a $57 fee (subject to change) for each return requested. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or call us at 1-800-829-1040.
Past Due Returns
The integrity of our tax system and well-being of our country depend, to a large degree, on the timely filing and payment of taxes by each individual, family, and business in this country. Those choosing not to file and pay their fair share increase the burden on the rest of us to support our schools, maintain and repair roadways, and the many other ways our tax dollars help to make life easier for all citizens. Some people don't know they should file a tax return; some don't file because they expect a refund; and some don't file because they owe taxes. Encourage your family, neighbors, friends, and coworkers to do their fair share by filing their federal tax returns and paying any tax due on time. If you or someone you know needs to file past due tax returns, visit www. irs.gov and click on "Individuals" for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040NR instruction booklet. For example, if you are filing a 2005 return in 2009, use the address in this booklet. However, if you got an IRS notice, mail the return to the address in the notice.
Gift To Reduce Debt Held By the Public
If you wish to make such a gift, make a check payable to "Bureau of the Public Debt." You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See page 23 for details on how to pay any tax you owe. You may be able to deduct this TIP gift on your 2009 tax return as a charitable contribution.
Address Change
If you move after filing your return, always notify the IRS of your new address. To do this, use Form 8822.
How Long Should Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1099, and 1042-S) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those
Interest and Penalties
You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you
want. We will send you a bill for any amount due. If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040NR, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 73. Interest. We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We also will charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions). Penalty for late filing. If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, attach it to your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax you owe, whichever is smaller. Penalty for late payment of tax. If you pay your taxes late, the penalty is usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments. Penalty for frivolous return. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2008-14, 2008-4 I.R.B. 310, available at www.irs.gov/irb/ 2008-04_IRB/ar12.html. Other penalties. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub.
Instructions for Form 1040NR
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519 for details on some of these penalties.
Taxpayer Assistance
IRS assistance is available to help you prepare your return. But you should know that you are responsible for the accuracy of your return. If we do make an error, you are still responsible for the payment of the correct tax. In the United States, you may call 1-800-829-1040. For TTY/TDD help, call 1-800-829-4059. If overseas, you may call 215-516-2000 (English-speaking only). This number is not toll free. If you wish to write instead of call, please address your letter to: Internal Revenue Service, International Section, P.O. Box 920, Bensalem, PA 19020-8518. Make sure you include your identifying number (defined on page 7) when you write. Assistance in answering tax questions and filling out tax returns is also available in person from IRS offices in London, Paris, and Frankfurt. The offices generally are located in the U.S. embassies or consulates. The IRS conducts an overseas taxpayer assistance program during the filing season (January to mid-June). To find out if IRS personnel will be in your area, contact the consular office at the nearest U.S. embassy. Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/ localcontacts or look in a U.S. phone book under "United States Government, Internal Revenue Service." How can you get IRS tax forms and publications? · You can download them from the IRS website at www.irs.gov. · In the United States, you can call 1-800-TAX-FORM (1-800-829-3676). · You can send your order to the Internal Revenue Service; 1201 N. Mitsubishi Motorway; Bloomington, IL 61705-6613 U.S.A. · You can pick them up in person from our U.S. embassies and consulates abroad (but only during the tax return filing period).
the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You can contact the Taxpayer Advocate Service by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. If overseas, call 01-787-622-8940 (English-speaking only) or 01-787-622-8930 (Spanish-speaking only). These numbers are not toll free. You also can call or write your local taxpayer advocate, whose address and phone number are listed in your local telephone directory and in Pub. 1546, Taxpayer Advocate Service -- Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), with the Taxpayer Advocate Service, or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate. Disclosure, Privacy Act, and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Sections 6001, 6011, 6012(a) and their regulations require that you give us information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires paid return preparers to provide their identifying number. If you fail to provide the requested information in a timely manner, you may be charged penalties and interest and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the return; this could make the tax higher or delay any refund. This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions
must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give the information you write on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice, to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information that we cannot get in any other way in order to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to Committees of Congress; federal, state, and local child support agencies; and to other federal agencies for purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, call or visit any Internal Revenue Service office. We welcome comments on forms. If you have comments or suggestions for making this form simpler, we would be happy to hear from you. You can email us at *[email protected]. (The asterisk must be included in the address.) Please put "Forms Comment" on the subject line. Or you can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see Where To File on page 4.
Help With Unresolved Tax Issues
The Taxpayer Advocate Service (TAS) is an independent organization within
Instructions for Form 1040NR
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Estimates of taxpayer burden. The table below shows average burden estimates for taxpayers filing a Form 1040NR. Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free). Both time and cost burdens are national averages and do not necessarily reflect a "typical" case. The
averages include all associated forms and schedules, across all preparation methods and all taxpayer activities. Within each of these estimates, there is significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the taxpayer's tax situation and issues, the type of professional preparer, and the geographic area. The data shown are the best forward-looking estimates available as of October 21, 2008, from tax returns filed for 2008. The method used to estimate taxpayer burden incorporates
results from a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change as new forms and data become available. The estimates do not include burden associated with post-filing activities. However, IRS operational data indicates that electronically prepared returns have fewer errors, implying a lower overall post-filing burden. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We welcome comments on forms on page 31.
Estimated Average Taxpayer Burden
The average time and costs required to complete and file Form 1040NR, its schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are: Average Hours per Return 29.7 Average Dollars per Return $208
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Instructions for Form 1040NR
2008 Tax Table
CAUTION
Sample Table
At least But less than Single
!
See the instructions for line 41 that begin on page 17 to see if you can use the Tax Table below to figure your tax.
Qualifying Widow(er)
Married filing separately
Example. Mr. Green is filing as a qualifying widower. His taxable income on line 40 of Form 1040NR is $25,300. First, he finds the $25,300-25,350 income line. Next he finds the column for qualifying widower and reads down the column. The amount shown where the income line and filing status column meet is $2,996. This is the tax amount he must enter on line 41 of his Form 1040NR.
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
25,200 25,250 25,300 25,350
25,250 25,300 25,350 25,400
3,383 3,390 3,398 3,405
Your tax is-- 2,981 3,383 2,989 3,390 2,996 3,398 3,004 3,405
If Form 1040NR, line 40, is -- At least But less than
And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
0 5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975
5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975 1,000
0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99
0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99
0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99
1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975
1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000
131 134 136 139 141 144 146 149 151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199
131 134 136 139 141 144 146 149 151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199
131 134 136 139 141 144 146 149 151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199
2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975
2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 3,000
271 274 276 279 281 284 286 289 291 294 296 299
271 274 276 279 281 284 286 289 291 294 296 299
271 274 276 279 281 284 286 289 291 294 296 299
3,000
3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398
2,000
2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,700 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269
4,000
4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498
1,000
1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 101 104 106 109 111 114 116 119 121 124 126 129 101 104 106 109 111 114 116 119 121 124 126 129 101 104 106 109 111 114 116 119 121 124 126 129
(Continued on page 34)
Instructions for Form 1040NR
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2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
5,000
5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598
8,000
8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 803 810 818 825 833 840 848 855 863 870 878 885 893 900 908 915 923 930 938 945 803 808 813 818 823 828 833 838 843 848 853 858 863 868 873 878 883 888 893 898 803 810 818 825 833 840 848 855 863 870 878 885 893 900 908 915 923 930 938 945
11,000
11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 1,253 1,260 1,268 1,275 1,283 1,290 1,298 1,305 1,313 1,320 1,328 1,335 1,343 1,350 1,358 1,365 1,373 1,380 1,388 1,395 1,103 1,108 1,113 1,118 1,123 1,128 1,133 1,138 1,143 1,148 1,153 1,158 1,163 1,168 1,173 1,178 1,183 1,188 1,193 1,198 1,253 1,260 1,268 1,275 1,283 1,290 1,298 1,305 1,313 1,320 1,328 1,335 1,343 1,350 1,358 1,365 1,373 1,380 1,388 1,395
6,000
6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698
9,000
9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 953 960 968 975 983 990 998 1,005 1,013 1,020 1,028 1,035 1,043 1,050 1,058 1,065 1,073 1,080 1,088 1,095 903 908 913 918 923 928 933 938 943 948 953 958 963 968 973 978 983 988 993 998 953 960 968 975 983 990 998 1,005 1,013 1,020 1,028 1,035 1,043 1,050 1,058 1,065 1,073 1,080 1,088 1,095
12,000
12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 1,403 1,410 1,418 1,425 1,433 1,440 1,448 1,455 1,463 1,470 1,478 1,485 1,493 1,500 1,508 1,515 1,523 1,530 1,538 1,545 1,203 1,208 1,213 1,218 1,223 1,228 1,233 1,238 1,243 1,248 1,253 1,258 1,263 1,268 1,273 1,278 1,283 1,288 1,293 1,298 1,403 1,410 1,418 1,425 1,433 1,440 1,448 1,455 1,463 1,470 1,478 1,485 1,493 1,500 1,508 1,515 1,523 1,530 1,538 1,545
7,000
7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798
10,000
10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 1,103 1,110 1,118 1,125 1,133 1,140 1,148 1,155 1,163 1,170 1,178 1,185 1,193 1,200 1,208 1,215 1,223 1,230 1,238 1,245 1,003 1,008 1,013 1,018 1,023 1,028 1,033 1,038 1,043 1,048 1,053 1,058 1,063 1,068 1,073 1,078 1,083 1,088 1,093 1,098 1,103 1,110 1,118 1,125 1,133 1,140 1,148 1,155 1,163 1,170 1,178 1,185 1,193 1,200 1,208 1,215 1,223 1,230 1,238 1,245
13,000
13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 1,553 1,560 1,568 1,575 1,583 1,590 1,598 1,605 1,613 1,620 1,628 1,635 1,643 1,650 1,658 1,665 1,673 1,680 1,688 1,695 1,303 1,308 1,313 1,318 1,323 1,328 1,333 1,338 1,343 1,348 1,353 1,358 1,363 1,368 1,373 1,378 1,383 1,388 1,393 1,398 1,553 1,560 1,568 1,575 1,583 1,590 1,598 1,605 1,613 1,620 1,628 1,635 1,643 1,650 1,658 1,665 1,673 1,680 1,688 1,695
(Continued on page 35)
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Instructions for Form 1040NR
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
14,000
14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 1,703 1,710 1,718 1,725 1,733 1,740 1,748 1,755 1,763 1,770 1,778 1,785 1,793 1,800 1,808 1,815 1,823 1,830 1,838 1,845 1,403 1,408 1,413 1,418 1,423 1,428 1,433 1,438 1,443 1,448 1,453 1,458 1,463 1,468 1,473 1,478 1,483 1,488 1,493 1,498 1,703 1,710 1,718 1,725 1,733 1,740 1,748 1,755 1,763 1,770 1,778 1,785 1,793 1,800 1,808 1,815 1,823 1,830 1,838 1,845
17,000
17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 2,153 2,160 2,168 2,175 2,183 2,190 2,198 2,205 2,213 2,220 2,228 2,235 2,243 2,250 2,258 2,265 2,273 2,280 2,288 2,295 1,751 1,759 1,766 1,774 1,781 1,789 1,796 1,804 1,811 1,819 1,826 1,834 1,841 1,849 1,856 1,864 1,871 1,879 1,886 1,894 2,153 2,160 2,168 2,175 2,183 2,190 2,198 2,205 2,213 2,220 2,228 2,235 2,243 2,250 2,258 2,265 2,273 2,280 2,288 2,295
20,000
20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 2,603 2,610 2,618 2,625 2,633 2,640 2,648 2,655 2,663 2,670 2,678 2,685 2,693 2,700 2,708 2,715 2,723 2,730 2,738 2,745 2,201 2,209 2,216 2,224 2,231 2,239 2,246 2,254 2,261 2,269 2,276 2,284 2,291 2,299 2,306 2,314 2,321 2,329 2,336 2,344 2,603 2,610 2,618 2,625 2,633 2,640 2,648 2,655 2,663 2,670 2,678 2,685 2,693 2,700 2,708 2,715 2,723 2,730 2,738 2,745
15,000
15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 1,853 1,860 1,868 1,875 1,883 1,890 1,898 1,905 1,913 1,920 1,928 1,935 1,943 1,950 1,958 1,965 1,973 1,980 1,988 1,995 1,503 1,508 1,513 1,518 1,523 1,528 1,533 1,538 1,543 1,548 1,553 1,558 1,563 1,568 1,573 1,578 1,583 1,588 1,593 1,598 1,853 1,860 1,868 1,875 1,883 1,890 1,898 1,905 1,913 1,920 1,928 1,935 1,943 1,950 1,958 1,965 1,973 1,980 1,988 1,995
18,000
18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 2,303 2,310 2,318 2,325 2,333 2,340 2,348 2,355 2,363 2,370 2,378 2,385 2,393 2,400 2,408 2,415 2,423 2,430 2,438 2,445 1,901 1,909 1,916 1,924 1,931 1,939 1,946 1,954 1,961 1,969 1,976 1,984 1,991 1,999 2,006 2,014 2,021 2,029 2,036 2,044 2,303 2,310 2,318 2,325 2,333 2,340 2,348 2,355 2,363 2,370 2,378 2,385 2,393 2,400 2,408 2,415 2,423 2,430 2,438 2,445
21,000
21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 2,753 2,760 2,768 2,775 2,783 2,790 2,798 2,805 2,813 2,820 2,828 2,835 2,843 2,850 2,858 2,865 2,873 2,880 2,888 2,895 2,351 2,359 2,366 2,374 2,381 2,389 2,396 2,404 2,411 2,419 2,426 2,434 2,441 2,449 2,456 2,464 2,471 2,479 2,486 2,494 2,753 2,760 2,768 2,775 2,783 2,790 2,798 2,805 2,813 2,820 2,828 2,835 2,843 2,850 2,858 2,865 2,873 2,880 2,888 2,895
16,000
16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 2,003 2,010 2,018 2,025 2,033 2,040 2,048 2,055 2,063 2,070 2,078 2,085 2,093 2,100 2,108 2,115 2,123 2,130 2,138 2,145 1,603 1,609 1,616 1,624 1,631 1,639 1,646 1,654 1,661 1,669 1,676 1,684 1,691 1,699 1,706 1,714 1,721 1,729 1,736 1,744 2,003 2,010 2,018 2,025 2,033 2,040 2,048 2,055 2,063 2,070 2,078 2,085 2,093 2,100 2,108 2,115 2,123 2,130 2,138 2,145
19,000
19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 2,453 2,460 2,468 2,475 2,483 2,490 2,498 2,505 2,513 2,520 2,528 2,535 2,543 2,550 2,558 2,565 2,573 2,580 2,588 2,595 2,051 2,059 2,066 2,074 2,081 2,089 2,096 2,104 2,111 2,119 2,126 2,134 2,141 2,149 2,156 2,164 2,171 2,179 2,186 2,194 2,453 2,460 2,468 2,475 2,483 2,490 2,498 2,505 2,513 2,520 2,528 2,535 2,543 2,550 2,558 2,565 2,573 2,580 2,588 2,595
22,000
22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 2,903 2,910 2,918 2,925 2,933 2,940 2,948 2,955 2,963 2,970 2,978 2,985 2,993 3,000 3,008 3,015 3,023 3,030 3,038 3,045 2,501 2,509 2,516 2,524 2,531 2,539 2,546 2,554 2,561 2,569 2,576 2,584 2,591 2,599 2,606 2,614 2,621 2,629 2,636 2,644 2,903 2,910 2,918 2,925 2,933 2,940 2,948 2,955 2,963 2,970 2,978 2,985 2,993 3,000 3,008 3,015 3,023 3,030 3,038 3,045
(Continued on page 36)
Instructions for Form 1040NR
- 35 -
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
23,000
23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 3,053 3,060 3,068 3,075 3,083 3,090 3,098 3,105 3,113 3,120 3,128 3,135 3,143 3,150 3,158 3,165 3,173 3,180 3,188 3,195 2,651 2,659 2,666 2,674 2,681 2,689 2,696 2,704 2,711 2,719 2,726 2,734 2,741 2,749 2,756 2,764 2,771 2,779 2,786 2,794 3,053 3,060 3,068 3,075 3,083 3,090 3,098 3,105 3,113 3,120 3,128 3,135 3,143 3,150 3,158 3,165 3,173 3,180 3,188 3,195
26,000
26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 3,503 3,510 3,518 3,525 3,533 3,540 3,548 3,555 3,563 3,570 3,578 3,585 3,593 3,600 3,608 3,615 3,623 3,630 3,638 3,645 3,101 3,109 3,116 3,124 3,131 3,139 3,146 3,154 3,161 3,169 3,176 3,184 3,191 3,199 3,206 3,214 3,221 3,229 3,236 3,244 3,503 3,510 3,518 3,525 3,533 3,540 3,548 3,555 3,563 3,570 3,578 3,585 3,593 3,600 3,608 3,615 3,623 3,630 3,638 3,645
29,000
29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 3,953 3,960 3,968 3,975 3,983 3,990 3,998 4,005 4,013 4,020 4,028 4,035 4,043 4,050 4,058 4,065 4,073 4,080 4,088 4,095 3,551 3,559 3,566 3,574 3,581 3,589 3,596 3,604 3,611 3,619 3,626 3,634 3,641 3,649 3,656 3,664 3,671 3,679 3,686 3,694 3,953 3,960 3,968 3,975 3,983 3,990 3,998 4,005 4,013 4,020 4,028 4,035 4,043 4,050 4,058 4,065 4,073 4,080 4,088 4,095
24,000
24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 3,203 3,210 3,218 3,225 3,233 3,240 3,248 3,255 3,263 3,270 3,278 3,285 3,293 3,300 3,308 3,315 3,323 3,330 3,338 3,345 2,801 2,809 2,816 2,824 2,831 2,839 2,846 2,854 2,861 2,869 2,876 2,884 2,891 2,899 2,906 2,914 2,921 2,929 2,936 2,944 3,203 3,210 3,218 3,225 3,233 3,240 3,248 3,255 3,263 3,270 3,278 3,285 3,293 3,300 3,308 3,315 3,323 3,330 3,338 3,345
27,000
27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 3,653 3,660 3,668 3,675 3,683 3,690 3,698 3,705 3,713 3,720 3,728 3,735 3,743 3,750 3,758 3,765 3,773 3,780 3,788 3,795 3,251 3,259 3,266 3,274 3,281 3,289 3,296 3,304 3,311 3,319 3,326 3,334 3,341 3,349 3,356 3,364 3,371 3,379 3,386 3,394 3,653 3,660 3,668 3,675 3,683 3,690 3,698 3,705 3,713 3,720 3,728 3,735 3,743 3,750 3,758 3,765 3,773 3,780 3,788 3,795
30,000
30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 4,103 4,110 4,118 4,125 4,133 4,140 4,148 4,155 4,163 4,170 4,178 4,185 4,193 4,200 4,208 4,215 4,223 4,230 4,238 4,245 3,701 3,709 3,716 3,724 3,731 3,739 3,746 3,754 3,761 3,769 3,776 3,784 3,791 3,799 3,806 3,814 3,821 3,829 3,836 3,844 4,103 4,110 4,118 4,125 4,133 4,140 4,148 4,155 4,163 4,170 4,178 4,185 4,193 4,200 4,208 4,215 4,223 4,230 4,238 4,245
25,000
25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 3,353 3,360 3,368 3,375 3,383 3,390 3,398 3,405 3,413 3,420 3,428 3,435 3,443 3,450 3,458 3,465 3,473 3,480 3,488 3,495 2,951 2,959 2,966 2,974 2,981 2,989 2,996 3,004 3,011 3,019 3,026 3,034 3,041 3,049 3,056 3,064 3,071 3,079 3,086 3,094 3,353 3,360 3,368 3,375 3,383 3,390 3,398 3,405 3,413 3,420 3,428 3,435 3,443 3,450 3,458 3,465 3,473 3,480 3,488 3,495
28,000
28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 3,803 3,810 3,818 3,825 3,833 3,840 3,848 3,855 3,863 3,870 3,878 3,885 3,893 3,900 3,908 3,915 3,923 3,930 3,938 3,945 3,401 3,409 3,416 3,424 3,431 3,439 3,446 3,454 3,461 3,469 3,476 3,484 3,491 3,499 3,506 3,514 3,521 3,529 3,536 3,544 3,803 3,810 3,818 3,825 3,833 3,840 3,848 3,855 3,863 3,870 3,878 3,885 3,893 3,900 3,908 3,915 3,923 3,930 3,938 3,945
31,000
31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 4,253 4,260 4,268 4,275 4,283 4,290 4,298 4,305 4,313 4,320 4,328 4,335 4,343 4,350 4,358 4,365 4,373 4,380 4,388 4,395 3,851 3,859 3,866 3,874 3,881 3,889 3,896 3,904 3,911 3,919 3,926 3,934 3,941 3,949 3,956 3,964 3,971 3,979 3,986 3,994 4,253 4,260 4,268 4,275 4,283 4,290 4,298 4,305 4,313 4,320 4,328 4,335 4,343 4,350 4,358 4,365 4,373 4,380 4,388 4,395
(Continued on page 37)
- 36 -
Instructions for Form 1040NR
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
32,000
32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 4,403 4,410 4,418 4,425 4,433 4,440 4,448 4,455 4,463 4,470 4,478 4,488 4,500 4,513 4,525 4,538 4,550 4,563 4,575 4,588 4,001 4,009 4,016 4,024 4,031 4,039 4,046 4,054 4,061 4,069 4,076 4,084 4,091 4,099 4,106 4,114 4,121 4,129 4,136 4,144 4,403 4,410 4,418 4,425 4,433 4,440 4,448 4,455 4,463 4,470 4,478 4,488 4,500 4,513 4,525 4,538 4,550 4,563 4,575 4,588
35,000
35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 5,100 5,113 5,125 5,138 5,150 5,163 5,175 5,188 5,200 5,213 5,225 5,238 5,250 5,263 5,275 5,288 5,300 5,313 5,325 5,338 4,451 4,459 4,466 4,474 4,481 4,489 4,496 4,504 4,511 4,519 4,526 4,534 4,541 4,549 4,556 4,564 4,571 4,579 4,586 4,594 5,100 5,113 5,125 5,138 5,150 5,163 5,175 5,188 5,200 5,213 5,225 5,238 5,250 5,263 5,275 5,288 5,300 5,313 5,325 5,338
38,000
38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 5,850 5,863 5,875 5,888 5,900 5,913 5,925 5,938 5,950 5,963 5,975 5,988 6,000 6,013 6,025 6,038 6,050 6,063 6,075 6,088 4,901 4,909 4,916 4,924 4,931 4,939 4,946 4,954 4,961 4,969 4,976 4,984 4,991 4,999 5,006 5,014 5,021 5,029 5,036 5,044 5,850 5,863 5,875 5,888 5,900 5,913 5,925 5,938 5,950 5,963 5,975 5,988 6,000 6,013 6,025 6,038 6,050 6,063 6,075 6,088
33,000
33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 4,600 4,613 4,625 4,638 4,650 4,663 4,675 4,688 4,700 4,713 4,725 4,738 4,750 4,763 4,775 4,788 4,800 4,813 4,825 4,838 4,151 4,159 4,166 4,174 4,181 4,189 4,196 4,204 4,211 4,219 4,226 4,234 4,241 4,249 4,256 4,264 4,271 4,279 4,286 4,294 4,600 4,613 4,625 4,638 4,650 4,663 4,675 4,688 4,700 4,713 4,725 4,738 4,750 4,763 4,775 4,788 4,800 4,813 4,825 4,838
36,000
36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 5,350 5,363 5,375 5,388 5,400 5,413 5,425 5,438 5,450 5,463 5,475 5,488 5,500 5,513 5,525 5,538 5,550 5,563 5,575 5,588 4,601 4,609 4,616 4,624 4,631 4,639 4,646 4,654 4,661 4,669 4,676 4,684 4,691 4,699 4,706 4,714 4,721 4,729 4,736 4,744 5,350 5,363 5,375 5,388 5,400 5,413 5,425 5,438 5,450 5,463 5,475 5,488 5,500 5,513 5,525 5,538 5,550 5,563 5,575 5,588
39,000
39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 6,100 6,113 6,125 6,138 6,150 6,163 6,175 6,188 6,200 6,213 6,225 6,238 6,250 6,263 6,275 6,288 6,300 6,313 6,325 6,338 5,051 5,059 5,066 5,074 5,081 5,089 5,096 5,104 5,111 5,119 5,126 5,134 5,141 5,149 5,156 5,164 5,171 5,179 5,186 5,194 6,100 6,113 6,125 6,138 6,150 6,163 6,175 6,188 6,200 6,213 6,225 6,238 6,250 6,263 6,275 6,288 6,300 6,313 6,325 6,338
34,000
34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 4,850 4,863 4,875 4,888 4,900 4,913 4,925 4,938 4,950 4,963 4,975 4,988 5,000 5,013 5,025 5,038 5,050 5,063 5,075 5,088 4,301 4,309 4,316 4,324 4,331 4,339 4,346 4,354 4,361 4,369 4,376 4,384 4,391 4,399 4,406 4,414 4,421 4,429 4,436 4,444 4,850 4,863 4,875 4,888 4,900 4,913 4,925 4,938 4,950 4,963 4,975 4,988 5,000 5,013 5,025 5,038 5,050 5,063 5,075 5,088
37,000
37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 5,600 5,613 5,625 5,638 5,650 5,663 5,675 5,688 5,700 5,713 5,725 5,738 5,750 5,763 5,775 5,788 5,800 5,813 5,825 5,838 4,751 4,759 4,766 4,774 4,781 4,789 4,796 4,804 4,811 4,819 4,826 4,834 4,841 4,849 4,856 4,864 4,871 4,879 4,886 4,894 5,600 5,613 5,625 5,638 5,650 5,663 5,675 5,688 5,700 5,713 5,725 5,738 5,750 5,763 5,775 5,788 5,800 5,813 5,825 5,838
40,000
40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 6,350 6,363 6,375 6,388 6,400 6,413 6,425 6,438 6,450 6,463 6,475 6,488 6,500 6,513 6,525 6,538 6,550 6,563 6,575 6,588 5,201 5,209 5,216 5,224 5,231 5,239 5,246 5,254 5,261 5,269 5,276 5,284 5,291 5,299 5,306 5,314 5,321 5,329 5,336 5,344 6,350 6,363 6,375 6,388 6,400 6,413 6,425 6,438 6,450 6,463 6,475 6,488 6,500 6,513 6,525 6,538 6,550 6,563 6,575 6,588
(Continued on page 38)
Instructions for Form 1040NR
- 37 -
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
41,000
41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 6,600 6,613 6,625 6,638 6,650 6,663 6,675 6,688 6,700 6,713 6,725 6,738 6,750 6,763 6,775 6,788 6,800 6,813 6,825 6,838 5,351 5,359 5,366 5,374 5,381 5,389 5,396 5,404 5,411 5,419 5,426 5,434 5,441 5,449 5,456 5,464 5,471 5,479 5,486 5,494 6,600 6,613 6,625 6,638 6,650 6,663 6,675 6,688 6,700 6,713 6,725 6,738 6,750 6,763 6,775 6,788 6,800 6,813 6,825 6,838
44,000
44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 7,350 7,363 7,375 7,388 7,400 7,413 7,425 7,438 7,450 7,463 7,475 7,488 7,500 7,513 7,525 7,538 7,550 7,563 7,575 7,588 5,801 5,809 5,816 5,824 5,831 5,839 5,846 5,854 5,861 5,869 5,876 5,884 5,891 5,899 5,906 5,914 5,921 5,929 5,936 5,944 7,350 7,363 7,375 7,388 7,400 7,413 7,425 7,438 7,450 7,463 7,475 7,488 7,500 7,513 7,525 7,538 7,550 7,563 7,575 7,588
47,000
47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 8,100 8,113 8,125 8,138 8,150 8,163 8,175 8,188 8,200 8,213 8,225 8,238 8,250 8,263 8,275 8,288 8,300 8,313 8,325 8,338 6,251 6,259 6,266 6,274 6,281 6,289 6,296 6,304 6,311 6,319 6,326 6,334 6,341 6,349 6,356 6,364 6,371 6,379 6,386 6,394 8,100 8,113 8,125 8,138 8,150 8,163 8,175 8,188 8,200 8,213 8,225 8,238 8,250 8,263 8,275 8,288 8,300 8,313 8,325 8,338
42,000
42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 6,850 6,863 6,875 6,888 6,900 6,913 6,925 6,938 6,950 6,963 6,975 6,988 7,000 7,013 7,025 7,038 7,050 7,063 7,075 7,088 5,501 5,509 5,516 5,524 5,531 5,539 5,546 5,554 5,561 5,569 5,576 5,584 5,591 5,599 5,606 5,614 5,621 5,629 5,636 5,644 6,850 6,863 6,875 6,888 6,900 6,913 6,925 6,938 6,950 6,963 6,975 6,988 7,000 7,013 7,025 7,038 7,050 7,063 7,075 7,088
45,000
45,000 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 7,600 7,613 7,625 7,638 7,650 7,663 7,675 7,688 7,700 7,713 7,725 7,738 7,750 7,763 7,775 7,788 7,800 7,813 7,825 7,838 5,951 5,959 5,966 5,974 5,981 5,989 5,996 6,004 6,011 6,019 6,026 6,034 6,041 6,049 6,056 6,064 6,071 6,079 6,086 6,094 7,600 7,613 7,625 7,638 7,650 7,663 7,675 7,688 7,700 7,713 7,725 7,738 7,750 7,763 7,775 7,788 7,800 7,813 7,825 7,838
48,000
48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 8,350 8,363 8,375 8,388 8,400 8,413 8,425 8,438 8,450 8,463 8,475 8,488 8,500 8,513 8,525 8,538 8,550 8,563 8,575 8,588 6,401 6,409 6,416 6,424 6,431 6,439 6,446 6,454 6,461 6,469 6,476 6,484 6,491 6,499 6,506 6,514 6,521 6,529 6,536 6,544 8,350 8,363 8,375 8,388 8,400 8,413 8,425 8,438 8,450 8,463 8,475 8,488 8,500 8,513 8,525 8,538 8,550 8,563 8,575 8,588
43,000
43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 7,100 7,113 7,125 7,138 7,150 7,163 7,175 7,188 7,200 7,213 7,225 7,238 7,250 7,263 7,275 7,288 7,300 7,313 7,325 7,338 5,651 5,659 5,666 5,674 5,681 5,689 5,696 5,704 5,711 5,719 5,726 5,734 5,741 5,749 5,756 5,764 5,771 5,779 5,786 5,794 7,100 7,113 7,125 7,138 7,150 7,163 7,175 7,188 7,200 7,213 7,225 7,238 7,250 7,263 7,275 7,288 7,300 7,313 7,325 7,338
46,000
46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 7,850 7,863 7,875 7,888 7,900 7,913 7,925 7,938 7,950 7,963 7,975 7,988 8,000 8,013 8,025 8,038 8,050 8,063 8,075 8,088 6,101 6,109 6,116 6,124 6,131 6,139 6,146 6,154 6,161 6,169 6,176 6,184 6,191 6,199 6,206 6,214 6,221 6,229 6,236 6,244 7,850 7,863 7,875 7,888 7,900 7,913 7,925 7,938 7,950 7,963 7,975 7,988 8,000 8,013 8,025 8,038 8,050 8,063 8,075 8,088
49,000
49,000 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 50,000 8,600 8,613 8,625 8,638 8,650 8,663 8,675 8,688 8,700 8,713 8,725 8,738 8,750 8,763 8,775 8,788 8,800 8,813 8,825 8,838 6,551 6,559 6,566 6,574 6,581 6,589 6,596 6,604 6,611 6,619 6,626 6,634 6,641 6,649 6,656 6,664 6,671 6,679 6,686 6,694 8,600 8,613 8,625 8,638 8,650 8,663 8,675 8,688 8,700 8,713 8,725 8,738 8,750 8,763 8,775 8,788 8,800 8,813 8,825 8,838
(Continued on page 39)
- 38 -
Instructions for Form 1040NR
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
50,000
50,000 50,050 50,100 50,150 50,200 50,250 50,300 50,350 50,400 50,450 50,500 50,550 50,600 50,650 50,700 50,750 50,800 50,850 50,900 50,950 50,050 50,100 50,150 50,200 50,250 50,300 50,350 50,400 50,450 50,500 50,550 50,600 50,650 50,700 50,750 50,800 50,850 50,900 50,950 51,000 8,850 8,863 8,875 8,888 8,900 8,913 8,925 8,938 8,950 8,963 8,975 8,988 9,000 9,013 9,025 9,038 9,050 9,063 9,075 9,088 6,701 6,709 6,716 6,724 6,731 6,739 6,746 6,754 6,761 6,769 6,776 6,784 6,791 6,799 6,806 6,814 6,821 6,829 6,836 6,844 8,850 8,863 8,875 8,888 8,900 8,913 8,925 8,938 8,950 8,963 8,975 8,988 9,000 9,013 9,025 9,038 9,050 9,063 9,075 9,088
53,000
53,000 53,050 53,100 53,150 53,200 53,250 53,300 53,350 53,400 53,450 53,500 53,550 53,600 53,650 53,700 53,750 53,800 53,850 53,900 53,950 53,050 53,100 53,150 53,200 53,250 53,300 53,350 53,400 53,450 53,500 53,550 53,600 53,650 53,700 53,750 53,800 53,850 53,900 53,950 54,000 9,600 9,613 9,625 9,638 9,650 9,663 9,675 9,688 9,700 9,713 9,725 9,738 9,750 9,763 9,775 9,788 9,800 9,813 9,825 9,838 7,151 7,159 7,166 7,174 7,181 7,189 7,196 7,204 7,211 7,219 7,226 7,234 7,241 7,249 7,256 7,264 7,271 7,279 7,286 7,294 9,600 9,613 9,625 9,638 9,650 9,663 9,675 9,688 9,700 9,713 9,725 9,738 9,750 9,763 9,775 9,788 9,800 9,813 9,825 9,838
56,000
56,000 56,050 56,100 56,150 56,200 56,250 56,300 56,350 56,400 56,450 56,500 56,550 56,600 56,650 56,700 56,750 56,800 56,850 56,900 56,950 56,050 56,100 56,150 56,200 56,250 56,300 56,350 56,400 56,450 56,500 56,550 56,600 56,650 56,700 56,750 56,800 56,850 56,900 56,950 57,000 10,350 10,363 10,375 10,388 10,400 10,413 10,425 10,438 10,450 10,463 10,475 10,488 10,500 10,513 10,525 10,538 10,550 10,563 10,575 10,588 7,601 7,609 7,616 7,624 7,631 7,639 7,646 7,654 7,661 7,669 7,676 7,684 7,691 7,699 7,706 7,714 7,721 7,729 7,736 7,744 10,350 10,363 10,375 10,388 10,400 10,413 10,425 10,438 10,450 10,463 10,475 10,488 10,500 10,513 10,525 10,538 10,550 10,563 10,575 10,588
51,000
51,000 51,050 51,100 51,150 51,200 51,250 51,300 51,350 51,400 51,450 51,500 51,550 51,600 51,650 51,700 51,750 51,800 51,850 51,900 51,950 51,050 51,100 51,150 51,200 51,250 51,300 51,350 51,400 51,450 51,500 51,550 51,600 51,650 51,700 51,750 51,800 51,850 51,900 51,950 52,000 9,100 9,113 9,125 9,138 9,150 9,163 9,175 9,188 9,200 9,213 9,225 9,238 9,250 9,263 9,275 9,288 9,300 9,313 9,325 9,338 6,851 6,859 6,866 6,874 6,881 6,889 6,896 6,904 6,911 6,919 6,926 6,934 6,941 6,949 6,956 6,964 6,971 6,979 6,986 6,994 9,100 9,113 9,125 9,138 9,150 9,163 9,175 9,188 9,200 9,213 9,225 9,238 9,250 9,263 9,275 9,288 9,300 9,313 9,325 9,338
54,000
54,000 54,050 54,100 54,150 54,200 54,250 54,300 54,350 54,400 54,450 54,500 54,550 54,600 54,650 54,700 54,750 54,800 54,850 54,900 54,950 54,050 54,100 54,150 54,200 54,250 54,300 54,350 54,400 54,450 54,500 54,550 54,600 54,650 54,700 54,750 54,800 54,850 54,900 54,950 55,000 9,850 9,863 9,875 9,888 9,900 9,913 9,925 9,938 9,950 9,963 9,975 9,988 10,000 10,013 10,025 10,038 10,050 10,063 10,075 10,088 7,301 7,309 7,316 7,324 7,331 7,339 7,346 7,354 7,361 7,369 7,376 7,384 7,391 7,399 7,406 7,414 7,421 7,429 7,436 7,444 9,850 9,863 9,875 9,888 9,900 9,913 9,925 9,938 9,950 9,963 9,975 9,988 10,000 10,013 10,025 10,038 10,050 10,063 10,075 10,088
57,000
57,000 57,050 57,100 57,150 57,200 57,250 57,300 57,350 57,400 57,450 57,500 57,550 57,600 57,650 57,700 57,750 57,800 57,850 57,900 57,950 57,050 57,100 57,150 57,200 57,250 57,300 57,350 57,400 57,450 57,500 57,550 57,600 57,650 57,700 57,750 57,800 57,850 57,900 57,950 58,000 10,600 10,613 10,625 10,638 10,650 10,663 10,675 10,688 10,700 10,713 10,725 10,738 10,750 10,763 10,775 10,788 10,800 10,813 10,825 10,838 7,751 7,759 7,766 7,774 7,781 7,789 7,796 7,804 7,811 7,819 7,826 7,834 7,841 7,849 7,856 7,864 7,871 7,879 7,886 7,894 10,600 10,613 10,625 10,638 10,650 10,663 10,675 10,688 10,700 10,713 10,725 10,738 10,750 10,763 10,775 10,788 10,800 10,813 10,825 10,838
52,000
52,000 52,050 52,100 52,150 52,200 52,250 52,300 52,350 52,400 52,450 52,500 52,550 52,600 52,650 52,700 52,750 52,800 52,850 52,900 52,950 52,050 52,100 52,150 52,200 52,250 52,300 52,350 52,400 52,450 52,500 52,550 52,600 52,650 52,700 52,750 52,800 52,850 52,900 52,950 53,000 9,350 9,363 9,375 9,388 9,400 9,413 9,425 9,438 9,450 9,463 9,475 9,488 9,500 9,513 9,525 9,538 9,550 9,563 9,575 9,588 7,001 7,009 7,016 7,024 7,031 7,039 7,046 7,054 7,061 7,069 7,076 7,084 7,091 7,099 7,106 7,114 7,121 7,129 7,136 7,144 9,350 9,363 9,375 9,388 9,400 9,413 9,425 9,438 9,450 9,463 9,475 9,488 9,500 9,513 9,525 9,538 9,550 9,563 9,575 9,588
55,000
55,000 55,050 55,100 55,150 55,200 55,250 55,300 55,350 55,400 55,450 55,500 55,550 55,600 55,650 55,700 55,750 55,800 55,850 55,900 55,950 55,050 55,100 55,150 55,200 55,250 55,300 55,350 55,400 55,450 55,500 55,550 55,600 55,650 55,700 55,750 55,800 55,850 55,900 55,950 56,000 10,100 10,113 10,125 10,138 10,150 10,163 10,175 10,188 10,200 10,213 10,225 10,238 10,250 10,263 10,275 10,288 10,300 10,313 10,325 10,338 7,451 7,459 7,466 7,474 7,481 7,489 7,496 7,504 7,511 7,519 7,526 7,534 7,541 7,549 7,556 7,564 7,571 7,579 7,586 7,594 10,100 10,113 10,125 10,138 10,150 10,163 10,175 10,188 10,200 10,213 10,225 10,238 10,250 10,263 10,275 10,288 10,300 10,313 10,325 10,338
58,000
58,000 58,050 58,100 58,150 58,200 58,250 58,300 58,350 58,400 58,450 58,500 58,550 58,600 58,650 58,700 58,750 58,800 58,850 58,900 58,950 58,050 58,100 58,150 58,200 58,250 58,300 58,350 58,400 58,450 58,500 58,550 58,600 58,650 58,700 58,750 58,800 58,850 58,900 58,950 59,000 10,850 10,863 10,875 10,888 10,900 10,913 10,925 10,938 10,950 10,963 10,975 10,988 11,000 11,013 11,025 11,038 11,050 11,063 11,075 11,088 7,901 7,909 7,916 7,924 7,931 7,939 7,946 7,954 7,961 7,969 7,976 7,984 7,991 7,999 8,006 8,014 8,021 8,029 8,036 8,044 10,850 10,863 10,875 10,888 10,900 10,913 10,925 10,938 10,950 10,963 10,975 10,988 11,000 11,013 11,025 11,038 11,050 11,063 11,075 11,088
(Continued on page 40)
Instructions for Form 1040NR
- 39 -
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
59,000
59,000 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 59,550 59,600 59,650 59,700 59,750 59,800 59,850 59,900 59,950 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 59,550 59,600 59,650 59,700 59,750 59,800 59,850 59,900 59,950 60,000 11,100 11,113 11,125 11,138 11,150 11,163 11,175 11,188 11,200 11,213 11,225 11,238 11,250 11,263 11,275 11,288 11,300 11,313 11,325 11,338 8,051 8,059 8,066 8,074 8,081 8,089 8,096 8,104 8,111 8,119 8,126 8,134 8,141 8,149 8,156 8,164 8,171 8,179 8,186 8,194 11,100 11,113 11,125 11,138 11,150 11,163 11,175 11,188 11,200 11,213 11,225 11,238 11,250 11,263 11,275 11,288 11,300 11,313 11,325 11,338
62,000
62,000 62,050 62,100 62,150 62,200 62,250 62,300 62,350 62,400 62,450 62,500 62,550 62,600 62,650 62,700 62,750 62,800 62,850 62,900 62,950 62,050 62,100 62,150 62,200 62,250 62,300 62,350 62,400 62,450 62,500 62,550 62,600 62,650 62,700 62,750 62,800 62,850 62,900 62,950 63,000 11,850 11,863 11,875 11,888 11,900 11,913 11,925 11,938 11,950 11,963 11,975 11,988 12,000 12,013 12,025 12,038 12,050 12,063 12,075 12,088 8,501 8,509 8,516 8,524 8,531 8,539 8,546 8,554 8,561 8,569 8,576 8,584 8,591 8,599 8,606 8,614 8,621 8,629 8,636 8,644 11,850 11,863 11,875 11,888 11,900 11,913 11,925 11,938 11,950 11,963 11,975 11,988 12,000 12,013 12,025 12,038 12,050 12,063 12,075 12,088
65,000
65,000 65,050 65,100 65,150 65,200 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 65,750 65,800 65,850 65,900 65,950 65,050 65,100 65,150 65,200 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 65,750 65,800 65,850 65,900 65,950 66,000 12,600 12,613 12,625 12,638 12,650 12,663 12,675 12,688 12,700 12,713 12,725 12,738 12,750 12,763 12,775 12,788 12,800 12,813 12,825 12,838 8,951 8,959 8,969 8,981 8,994 9,006 9,019 9,031 9,044 9,056 9,069 9,081 9,094 9,106 9,119 9,131 9,144 9,156 9,169 9,181 12,600 12,613 12,625 12,638 12,650 12,663 12,675 12,688 12,700 12,713 12,725 12,738 12,750 12,763 12,775 12,789 12,803 12,817 12,831 12,845
60,000
60,000 60,050 60,100 60,150 60,200 60,250 60,300 60,350 60,400 60,450 60,500 60,550 60,600 60,650 60,700 60,750 60,800 60,850 60,900 60,950 60,050 60,100 60,150 60,200 60,250 60,300 60,350 60,400 60,450 60,500 60,550 60,600 60,650 60,700 60,750 60,800 60,850 60,900 60,950 61,000 11,350 11,363 11,375 11,388 11,400 11,413 11,425 11,438 11,450 11,463 11,475 11,488 11,500 11,513 11,525 11,538 11,550 11,563 11,575 11,588 8,201 8,209 8,216 8,224 8,231 8,239 8,246 8,254 8,261 8,269 8,276 8,284 8,291 8,299 8,306 8,314 8,321 8,329 8,336 8,344 11,350 11,363 11,375 11,388 11,400 11,413 11,425 11,438 11,450 11,463 11,475 11,488 11,500 11,513 11,525 11,538 11,550 11,563 11,575 11,588
63,000
63,000 63,050 63,100 63,150 63,200 63,250 63,300 63,350 63,400 63,450 63,500 63,550 63,600 63,650 63,700 63,750 63,800 63,850 63,900 63,950 63,050 63,100 63,150 63,200 63,250 63,300 63,350 63,400 63,450 63,500 63,550 63,600 63,650 63,700 63,750 63,800 63,850 63,900 63,950 64,000 12,100 12,113 12,125 12,138 12,150 12,163 12,175 12,188 12,200 12,213 12,225 12,238 12,250 12,263 12,275 12,288 12,300 12,313 12,325 12,338 8,651 8,659 8,666 8,674 8,681 8,689 8,696 8,704 8,711 8,719 8,726 8,734 8,741 8,749 8,756 8,764 8,771 8,779 8,786 8,794 12,100 12,113 12,125 12,138 12,150 12,163 12,175 12,188 12,200 12,213 12,225 12,238 12,250 12,263 12,275 12,288 12,300 12,313 12,325 12,338
66,000
66,000 66,050 66,100 66,150 66,200 66,250 66,300 66,350 66,400 66,450 66,500 66,550 66,600 66,650 66,700 66,750 66,800 66,850 66,900 66,950 66,050 66,100 66,150 66,200 66,250 66,300 66,350 66,400 66,450 66,500 66,550 66,600 66,650 66,700 66,750 66,800 66,850 66,900 66,950 67,000 12,850 12,863 12,875 12,888 12,900 12,913 12,925 12,938 12,950 12,963 12,975 12,988 13,000 13,013 13,025 13,038 13,050 13,063 13,075 13,088 9,194 9,206 9,219 9,231 9,244 9,256 9,269 9,281 9,294 9,306 9,319 9,331 9,344 9,356 9,369 9,381 9,394 9,406 9,419 9,431 12,859 12,873 12,887 12,901 12,915 12,929 12,943 12,957 12,971 12,985 12,999 13,013 13,027 13,041 13,055 13,069 13,083 13,097 13,111 13,125
61,000
61,000 61,050 61,100 61,150 61,200 61,250 61,300 61,350 61,400 61,450 61,500 61,550 61,600 61,650 61,700 61,750 61,800 61,850 61,900 61,950 61,050 61,100 61,150 61,200 61,250 61,300 61,350 61,400 61,450 61,500 61,550 61,600 61,650 61,700 61,750 61,800 61,850 61,900 61,950 62,000 11,600 11,613 11,625 11,638 11,650 11,663 11,675 11,688 11,700 11,713 11,725 11,738 11,750 11,763 11,775 11,788 11,800 11,813 11,825 11,838 8,351 8,359 8,366 8,374 8,381 8,389 8,396 8,404 8,411 8,419 8,426 8,434 8,441 8,449 8,456 8,464 8,471 8,479 8,486 8,494 11,600 11,613 11,625 11,638 11,650 11,663 11,675 11,688 11,700 11,713 11,725 11,738 11,750 11,763 11,775 11,788 11,800 11,813 11,825 11,838
64,000
64,000 64,050 64,100 64,150 64,200 64,250 64,300 64,350 64,400 64,450 64,500 64,550 64,600 64,650 64,700 64,750 64,800 64,850 64,900 64,950 64,050 64,100 64,150 64,200 64,250 64,300 64,350 64,400 64,450 64,500 64,550 64,600 64,650 64,700 64,750 64,800 64,850 64,900 64,950 65,000 12,350 12,363 12,375 12,388 12,400 12,413 12,425 12,438 12,450 12,463 12,475 12,488 12,500 12,513 12,525 12,538 12,550 12,563 12,575 12,588 8,801 8,809 8,816 8,824 8,831 8,839 8,846 8,854 8,861 8,869 8,876 8,884 8,891 8,899 8,906 8,914 8,921 8,929 8,936 8,944 12,350 12,363 12,375 12,388 12,400 12,413 12,425 12,438 12,450 12,463 12,475 12,488 12,500 12,513 12,525 12,538 12,550 12,563 12,575 12,588
67,000
67,000 67,050 67,100 67,150 67,200 67,250 67,300 67,350 67,400 67,450 67,500 67,550 67,600 67,650 67,700 67,750 67,800 67,850 67,900 67,950 67,050 67,100 67,150 67,200 67,250 67,300 67,350 67,400 67,450 67,500 67,550 67,600 67,650 67,700 67,750 67,800 67,850 67,900 67,950 68,000 13,100 13,113 13,125 13,138 13,150 13,163 13,175 13,188 13,200 13,213 13,225 13,238 13,250 13,263 13,275 13,288 13,300 13,313 13,325 13,338 9,444 9,456 9,469 9,481 9,494 9,506 9,519 9,531 9,544 9,556 9,569 9,581 9,594 9,606 9,619 9,631 9,644 9,656 9,669 9,681 13,139 13,153 13,167 13,181 13,195 13,209 13,223 13,237 13,251 13,265 13,279 13,293 13,307 13,321 13,335 13,349 13,363 13,377 13,391 13,405
(Continued on page 41)
- 40 -
Instructions for Form 1040NR
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
68,000
68,000 68,050 68,100 68,150 68,200 68,250 68,300 68,350 68,400 68,450 68,500 68,550 68,600 68,650 68,700 68,750 68,800 68,850 68,900 68,950 68,050 68,100 68,150 68,200 68,250 68,300 68,350 68,400 68,450 68,500 68,550 68,600 68,650 68,700 68,750 68,800 68,850 68,900 68,950 69,000 13,350 13,363 13,375 13,388 13,400 13,413 13,425 13,438 13,450 13,463 13,475 13,488 13,500 13,513 13,525 13,538 13,550 13,563 13,575 13,588 9,694 9,706 9,719 9,731 9,744 9,756 9,769 9,781 9,794 9,806 9,819 9,831 9,844 9,856 9,869 9,881 9,894 9,906 9,919 9,931 13,419 13,433 13,447 13,461 13,475 13,489 13,503 13,517 13,531 13,545 13,559 13,573 13,587 13,601 13,615 13,629 13,643 13,657 13,671 13,685
71,000
71,000 71,050 71,100 71,150 71,200 71,250 71,300 71,350 71,400 71,450 71,500 71,550 71,600 71,650 71,700 71,750 71,800 71,850 71,900 71,950 71,050 71,100 71,150 71,200 71,250 71,300 71,350 71,400 71,450 71,500 71,550 71,600 71,650 71,700 71,750 71,800 71,850 71,900 71,950 72,000 14,100 14,113 14,125 14,138 14,150 14,163 14,175 14,188 14,200 14,213 14,225 14,238 14,250 14,263 14,275 14,288 14,300 14,313 14,325 14,338 10,444 10,456 10,469 10,481 10,494 10,506 10,519 10,531 10,544 10,556 10,569 10,581 10,594 10,606 10,619 10,631 10,644 10,656 10,669 10,681 14,259 14,273 14,287 14,301 14,315 14,329 14,343 14,357 14,371 14,385 14,399 14,413 14,427 14,441 14,455 14,469 14,483 14,497 14,511 14,525
74,000
74,000 74,050 74,100 74,150 74,200 74,250 74,300 74,350 74,400 74,450 74,500 74,550 74,600 74,650 74,700 74,750 74,800 74,850 74,900 74,950 74,050 74,100 74,150 74,200 74,250 74,300 74,350 74,400 74,450 74,500 74,550 74,600 74,650 74,700 74,750 74,800 74,850 74,900 74,950 75,000 14,850 14,863 14,875 14,888 14,900 14,913 14,925 14,938 14,950 14,963 14,975 14,988 15,000 15,013 15,025 15,038 15,050 15,063 15,075 15,088 11,194 11,206 11,219 11,231 11,244 11,256 11,269 11,281 11,294 11,306 11,319 11,331 11,344 11,356 11,369 11,381 11,394 11,406 11,419 11,431 15,099 15,113 15,127 15,141 15,155 15,169 15,183 15,197 15,211 15,225 15,239 15,253 15,267 15,281 15,295 15,309 15,323 15,337 15,351 15,365
69,000
69,000 69,050 69,100 69,150 69,200 69,250 69,300 69,350 69,400 69,450 69,500 69,550 69,600 69,650 69,700 69,750 69,800 69,850 69,900 69,950 69,050 69,100 69,150 69,200 69,250 69,300 69,350 69,400 69,450 69,500 69,550 69,600 69,650 69,700 69,750 69,800 69,850 69,900 69,950 70,000 13,600 13,613 13,625 13,638 13,650 13,663 13,675 13,688 13,700 13,713 13,725 13,738 13,750 13,763 13,775 13,788 13,800 13,813 13,825 13,838 9,944 9,956 9,969 9,981 9,994 10,006 10,019 10,031 10,044 10,056 10,069 10,081 10,094 10,106 10,119 10,131 10,144 10,156 10,169 10,181 13,699 13,713 13,727 13,741 13,755 13,769 13,783 13,797 13,811 13,825 13,839 13,853 13,867 13,881 13,895 13,909 13,923 13,937 13,951 13,965
72,000
72,000 72,050 72,100 72,150 72,200 72,250 72,300 72,350 72,400 72,450 72,500 72,550 72,600 72,650 72,700 72,750 72,800 72,850 72,900 72,950 72,050 72,100 72,150 72,200 72,250 72,300 72,350 72,400 72,450 72,500 72,550 72,600 72,650 72,700 72,750 72,800 72,850 72,900 72,950 73,000 14,350 14,363 14,375 14,388 14,400 14,413 14,425 14,438 14,450 14,463 14,475 14,488 14,500 14,513 14,525 14,538 14,550 14,563 14,575 14,588 10,694 10,706 10,719 10,731 10,744 10,756 10,769 10,781 10,794 10,806 10,819 10,831 10,844 10,856 10,869 10,881 10,894 10,906 10,919 10,931 14,539 14,553 14,567 14,581 14,595 14,609 14,623 14,637 14,651 14,665 14,679 14,693 14,707 14,721 14,735 14,749 14,763 14,777 14,791 14,805
75,000
75,000 75,050 75,100 75,150 75,200 75,250 75,300 75,350 75,400 75,450 75,500 75,550 75,600 75,650 75,700 75,750 75,800 75,850 75,900 75,950 75,050 75,100 75,150 75,200 75,250 75,300 75,350 75,400 75,450 75,500 75,550 75,600 75,650 75,700 75,750 75,800 75,850 75,900 75,950 76,000 15,100 15,113 15,125 15,138 15,150 15,163 15,175 15,188 15,200 15,213 15,225 15,238 15,250 15,263 15,275 15,288 15,300 15,313 15,325 15,338 11,444 11,456 11,469 11,481 11,494 11,506 11,519 11,531 11,544 11,556 11,569 11,581 11,594 11,606 11,619 11,631 11,644 11,656 11,669 11,681 15,379 15,393 15,407 15,421 15,435 15,449 15,463 15,477 15,491 15,505 15,519 15,533 15,547 15,561 15,575 15,589 15,603 15,617 15,631 15,645
70,000
70,000 70,050 70,100 70,150 70,200 70,250 70,300 70,350 70,400 70,450 70,500 70,550 70,600 70,650 70,700 70,750 70,800 70,850 70,900 70,950 70,050 70,100 70,150 70,200 70,250 70,300 70,350 70,400 70,450 70,500 70,550 70,600 70,650 70,700 70,750 70,800 70,850 70,900 70,950 71,000 13,850 13,863 13,875 13,888 13,900 13,913 13,925 13,938 13,950 13,963 13,975 13,988 14,000 14,013 14,025 14,038 14,050 14,063 14,075 14,088 10,194 10,206 10,219 10,231 10,244 10,256 10,269 10,281 10,294 10,306 10,319 10,331 10,344 10,356 10,369 10,381 10,394 10,406 10,419 10,431 13,979 13,993 14,007 14,021 14,035 14,049 14,063 14,077 14,091 14,105 14,119 14,133 14,147 14,161 14,175 14,189 14,203 14,217 14,231 14,245
73,000
73,000 73,050 73,100 73,150 73,200 73,250 73,300 73,350 73,400 73,450 73,500 73,550 73,600 73,650 73,700 73,750 73,800 73,850 73,900 73,950 73,050 73,100 73,150 73,200 73,250 73,300 73,350 73,400 73,450 73,500 73,550 73,600 73,650 73,700 73,750 73,800 73,850 73,900 73,950 74,000 14,600 14,613 14,625 14,638 14,650 14,663 14,675 14,688 14,700 14,713 14,725 14,738 14,750 14,763 14,775 14,788 14,800 14,813 14,825 14,838 10,944 10,956 10,969 10,981 10,994 11,006 11,019 11,031 11,044 11,056 11,069 11,081 11,094 11,106 11,119 11,131 11,144 11,156 11,169 11,181 14,819 14,833 14,847 14,861 14,875 14,889 14,903 14,917 14,931 14,945 14,959 14,973 14,987 15,001 15,015 15,029 15,043 15,057 15,071 15,085
76,000
76,000 76,050 76,100 76,150 76,200 76,250 76,300 76,350 76,400 76,450 76,500 76,550 76,600 76,650 76,700 76,750 76,800 76,850 76,900 76,950 76,050 76,100 76,150 76,200 76,250 76,300 76,350 76,400 76,450 76,500 76,550 76,600 76,650 76,700 76,750 76,800 76,850 76,900 76,950 77,000 15,350 15,363 15,375 15,388 15,400 15,413 15,425 15,438 15,450 15,463 15,475 15,488 15,500 15,513 15,525 15,538 15,550 15,563 15,575 15,588 11,694 11,706 11,719 11,731 11,744 11,756 11,769 11,781 11,794 11,806 11,819 11,831 11,844 11,856 11,869 11,881 11,894 11,906 11,919 11,931 15,659 15,673 15,687 15,701 15,715 15,729 15,743 15,757 15,771 15,785 15,799 15,813 15,827 15,841 15,855 15,869 15,883 15,897 15,911 15,925
(Continued on page 42)
Instructions for Form 1040NR
- 41 -
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
77,000
77,000 77,050 77,100 77,150 77,200 77,250 77,300 77,350 77,400 77,450 77,500 77,550 77,600 77,650 77,700 77,750 77,800 77,850 77,900 77,950 77,050 77,100 77,150 77,200 77,250 77,300 77,350 77,400 77,450 77,500 77,550 77,600 77,650 77,700 77,750 77,800 77,850 77,900 77,950 78,000 15,600 15,613 15,625 15,638 15,650 15,663 15,675 15,688 15,700 15,713 15,725 15,738 15,750 15,763 15,775 15,788 15,800 15,813 15,825 15,838 11,944 11,956 11,969 11,981 11,994 12,006 12,019 12,031 12,044 12,056 12,069 12,081 12,094 12,106 12,119 12,131 12,144 12,156 12,169 12,181 15,939 15,953 15,967 15,981 15,995 16,009 16,023 16,037 16,051 16,065 16,079 16,093 16,107 16,121 16,135 16,149 16,163 16,177 16,191 16,205
80,000
80,000 80,050 80,100 80,150 80,200 80,250 80,300 80,350 80,400 80,450 80,500 80,550 80,600 80,650 80,700 80,750 80,800 80,850 80,900 80,950 80,050 80,100 80,150 80,200 80,250 80,300 80,350 80,400 80,450 80,500 80,550 80,600 80,650 80,700 80,750 80,800 80,850 80,900 80,950 81,000 16,385 16,399 16,413 16,427 16,441 16,455 16,469 16,483 16,497 16,511 16,525 16,539 16,553 16,567 16,581 16,595 16,609 16,623 16,637 16,651 12,694 12,706 12,719 12,731 12,744 12,756 12,769 12,781 12,794 12,806 12,819 12,831 12,844 12,856 12,869 12,881 12,894 12,906 12,919 12,931 16,779 16,793 16,807 16,821 16,835 16,849 16,863 16,877 16,891 16,905 16,919 16,933 16,947 16,961 16,975 16,989 17,003 17,017 17,031 17,045
83,000
83,000 83,050 83,100 83,150 83,200 83,250 83,300 83,350 83,400 83,450 83,500 83,550 83,600 83,650 83,700 83,750 83,800 83,850 83,900 83,950 83,050 83,100 83,150 83,200 83,250 83,300 83,350 83,400 83,450 83,500 83,550 83,600 83,650 83,700 83,750 83,800 83,850 83,900 83,950 84,000 17,225 17,239 17,253 17,267 17,281 17,295 17,309 17,323 17,337 17,351 17,365 17,379 17,393 17,407 17,421 17,435 17,449 17,463 17,477 17,491 13,444 13,456 13,469 13,481 13,494 13,506 13,519 13,531 13,544 13,556 13,569 13,581 13,594 13,606 13,619 13,631 13,644 13,656 13,669 13,681 17,619 17,633 17,647 17,661 17,675 17,689 17,703 17,717 17,731 17,745 17,759 17,773 17,787 17,801 17,815 17,829 17,843 17,857 17,871 17,885
78,000
78,000 78,050 78,100 78,150 78,200 78,250 78,300 78,350 78,400 78,450 78,500 78,550 78,600 78,650 78,700 78,750 78,800 78,850 78,900 78,950 78,050 78,100 78,150 78,200 78,250 78,300 78,350 78,400 78,450 78,500 78,550 78,600 78,650 78,700 78,750 78,800 78,850 78,900 78,950 79,000 15,850 15,863 15,875 15,888 15,900 15,913 15,925 15,938 15,950 15,963 15,975 15,988 16,000 16,013 16,025 16,038 16,050 16,063 16,077 16,091 12,194 12,206 12,219 12,231 12,244 12,256 12,269 12,281 12,294 12,306 12,319 12,331 12,344 12,356 12,369 12,381 12,394 12,406 12,419 12,431 16,219 16,233 16,247 16,261 16,275 16,289 16,303 16,317 16,331 16,345 16,359 16,373 16,387 16,401 16,415 16,429 16,443 16,457 16,471 16,485
81,000
81,000 81,050 81,100 81,150 81,200 81,250 81,300 81,350 81,400 81,450 81,500 81,550 81,600 81,650 81,700 81,750 81,800 81,850 81,900 81,950 81,050 81,100 81,150 81,200 81,250 81,300 81,350 81,400 81,450 81,500 81,550 81,600 81,650 81,700 81,750 81,800 81,850 81,900 81,950 82,000 16,665 16,679 16,693 16,707 16,721 16,735 16,749 16,763 16,777 16,791 16,805 16,819 16,833 16,847 16,861 16,875 16,889 16,903 16,917 16,931 12,944 12,956 12,969 12,981 12,994 13,006 13,019 13,031 13,044 13,056 13,069 13,081 13,094 13,106 13,119 13,131 13,144 13,156 13,169 13,181 17,059 17,073 17,087 17,101 17,115 17,129 17,143 17,157 17,171 17,185 17,199 17,213 17,227 17,241 17,255 17,269 17,283 17,297 17,311 17,325
84,000
84,000 84,050 84,100 84,150 84,200 84,250 84,300 84,350 84,400 84,450 84,500 84,550 84,600 84,650 84,700 84,750 84,800 84,850 84,900 84,950 84,050 84,100 84,150 84,200 84,250 84,300 84,350 84,400 84,450 84,500 84,550 84,600 84,650 84,700 84,750 84,800 84,850 84,900 84,950 85,000 17,505 17,519 17,533 17,547 17,561 17,575 17,589 17,603 17,617 17,631 17,645 17,659 17,673 17,687 17,701 17,715 17,729 17,743 17,757 17,771 13,694 13,706 13,719 13,731 13,744 13,756 13,769 13,781 13,794 13,806 13,819 13,831 13,844 13,856 13,869 13,881 13,894 13,906 13,919 13,931 17,899 17,913 17,927 17,941 17,955 17,969 17,983 17,997 18,011 18,025 18,039 18,053 18,067 18,081 18,095 18,109 18,123 18,137 18,151 18,165
79,000
79,000 79,050 79,100 79,150 79,200 79,250 79,300 79,350 79,400 79,450 79,500 79,550 79,600 79,650 79,700 79,750 79,800 79,850 79,900 79,950 79,050 79,100 79,150 79,200 79,250 79,300 79,350 79,400 79,450 79,500 79,550 79,600 79,650 79,700 79,750 79,800 79,850 79,900 79,950 80,000 16,105 16,119 16,133 16,147 16,161 16,175 16,189 16,203 16,217 16,231 16,245 16,259 16,273 16,287 16,301 16,315 16,329 16,343 16,357 16,371 12,444 12,456 12,469 12,481 12,494 12,506 12,519 12,531 12,544 12,556 12,569 12,581 12,594 12,606 12,619 12,631 12,644 12,656 12,669 12,681 16,499 16,513 16,527 16,541 16,555 16,569 16,583 16,597 16,611 16,625 16,639 16,653 16,667 16,681 16,695 16,709 16,723 16,737 16,751 16,765
82,000
82,000 82,050 82,100 82,150 82,200 82,250 82,300 82,350 82,400 82,450 82,500 82,550 82,600 82,650 82,700 82,750 82,800 82,850 82,900 82,950 82,050 82,100 82,150 82,200 82,250 82,300 82,350 82,400 82,450 82,500 82,550 82,600 82,650 82,700 82,750 82,800 82,850 82,900 82,950 83,000 16,945 16,959 16,973 16,987 17,001 17,015 17,029 17,043 17,057 17,071 17,085 17,099 17,113 17,127 17,141 17,155 17,169 17,183 17,197 17,211 13,194 13,206 13,219 13,231 13,244 13,256 13,269 13,281 13,294 13,306 13,319 13,331 13,344 13,356 13,369 13,381 13,394 13,406 13,419 13,431 17,339 17,353 17,367 17,381 17,395 17,409 17,423 17,437 17,451 17,465 17,479 17,493 17,507 17,521 17,535 17,549 17,563 17,577 17,591 17,605
85,000
85,000 85,050 85,100 85,150 85,200 85,250 85,300 85,350 85,400 85,450 85,500 85,550 85,600 85,650 85,700 85,750 85,800 85,850 85,900 85,950 85,050 85,100 85,150 85,200 85,250 85,300 85,350 85,400 85,450 85,500 85,550 85,600 85,650 85,700 85,750 85,800 85,850 85,900 85,950 86,000 17,785 17,799 17,813 17,827 17,841 17,855 17,869 17,883 17,897 17,911 17,925 17,939 17,953 17,967 17,981 17,995 18,009 18,023 18,037 18,051 13,944 13,956 13,969 13,981 13,994 14,006 14,019 14,031 14,044 14,056 14,069 14,081 14,094 14,106 14,119 14,131 14,144 14,156 14,169 14,181 18,179 18,193 18,207 18,221 18,235 18,249 18,263 18,277 18,291 18,305 18,319 18,333 18,347 18,361 18,375 18,389 18,403 18,417 18,431 18,445
(Continued on page 43)
- 42 -
Instructions for Form 1040NR
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
86,000
86,000 86,050 86,100 86,150 86,200 86,250 86,300 86,350 86,400 86,450 86,500 86,550 86,600 86,650 86,700 86,750 86,800 86,850 86,900 86,950 86,050 86,100 86,150 86,200 86,250 86,300 86,350 86,400 86,450 86,500 86,550 86,600 86,650 86,700 86,750 86,800 86,850 86,900 86,950 87,000 18,065 18,079 18,093 18,107 18,121 18,135 18,149 18,163 18,177 18,191 18,205 18,219 18,233 18,247 18,261 18,275 18,289 18,303 18,317 18,331 14,194 14,206 14,219 14,231 14,244 14,256 14,269 14,281 14,294 14,306 14,319 14,331 14,344 14,356 14,369 14,381 14,394 14,406 14,419 14,431 18,459 18,473 18,487 18,501 18,515 18,529 18,543 18,557 18,571 18,585 18,599 18,613 18,627 18,641 18,655 18,669 18,683 18,697 18,711 18,725
89,000
89,000 89,050 89,100 89,150 89,200 89,250 89,300 89,350 89,400 89,450 89,500 89,550 89,600 89,650 89,700 89,750 89,800 89,850 89,900 89,950 89,050 89,100 89,150 89,200 89,250 89,300 89,350 89,400 89,450 89,500 89,550 89,600 89,650 89,700 89,750 89,800 89,850 89,900 89,950 90,000 18,905 18,919 18,933 18,947 18,961 18,975 18,989 19,003 19,017 19,031 19,045 19,059 19,073 19,087 19,101 19,115 19,129 19,143 19,157 19,171 14,944 14,956 14,969 14,981 14,994 15,006 15,019 15,031 15,044 15,056 15,069 15,081 15,094 15,106 15,119 15,131 15,144 15,156 15,169 15,181 19,299 19,313 19,327 19,341 19,355 19,369 19,383 19,397 19,411 19,425 19,439 19,453 19,467 19,481 19,495 19,509 19,523 19,537 19,551 19,565
92,000
92,000 92,050 92,100 92,150 92,200 92,250 92,300 92,350 92,400 92,450 92,500 92,550 92,600 92,650 92,700 92,750 92,800 92,850 92,900 92,950 92,050 92,100 92,150 92,200 92,250 92,300 92,350 92,400 92,450 92,500 92,550 92,600 92,650 92,700 92,750 92,800 92,850 92,900 92,950 93,000 19,745 19,759 19,773 19,787 19,801 19,815 19,829 19,843 19,857 19,871 19,885 19,899 19,913 19,927 19,941 19,955 19,969 19,983 19,997 20,011 15,694 15,706 15,719 15,731 15,744 15,756 15,769 15,781 15,794 15,806 15,819 15,831 15,844 15,856 15,869 15,881 15,894 15,906 15,919 15,931 20,139 20,153 20,167 20,181 20,195 20,209 20,223 20,237 20,251 20,265 20,279 20,293 20,307 20,321 20,335 20,349 20,363 20,377 20,391 20,405
87,000
87,000 87,050 87,100 87,150 87,200 87,250 87,300 87,350 87,400 87,450 87,500 87,550 87,600 87,650 87,700 87,750 87,800 87,850 87,900 87,950 87,050 87,100 87,150 87,200 87,250 87,300 87,350 87,400 87,450 87,500 87,550 87,600 87,650 87,700 87,750 87,800 87,850 87,900 87,950 88,000 18,345 18,359 18,373 18,387 18,401 18,415 18,429 18,443 18,457 18,471 18,485 18,499 18,513 18,527 18,541 18,555 18,569 18,583 18,597 18,611 14,444 14,456 14,469 14,481 14,494 14,506 14,519 14,531 14,544 14,556 14,569 14,581 14,594 14,606 14,619 14,631 14,644 14,656 14,669 14,681 18,739 18,753 18,767 18,781 18,795 18,809 18,823 18,837 18,851 18,865 18,879 18,893 18,907 18,921 18,935 18,949 18,963 18,977 18,991 19,005
90,000
90,000 90,050 90,100 90,150 90,200 90,250 90,300 90,350 90,400 90,450 90,500 90,550 90,600 90,650 90,700 90,750 90,800 90,850 90,900 90,950 90,050 90,100 90,150 90,200 90,250 90,300 90,350 90,400 90,450 90,500 90,550 90,600 90,650 90,700 90,750 90,800 90,850 90,900 90,950 91,000 19,185 19,199 19,213 19,227 19,241 19,255 19,269 19,283 19,297 19,311 19,325 19,339 19,353 19,367 19,381 19,395 19,409 19,423 19,437 19,451 15,194 15,206 15,219 15,231 15,244 15,256 15,269 15,281 15,294 15,306 15,319 15,331 15,344 15,356 15,369 15,381 15,394 15,406 15,419 15,431 19,579 19,593 19,607 19,621 19,635 19,649 19,663 19,677 19,691 19,705 19,719 19,733 19,747 19,761 19,775 19,789 19,803 19,817 19,831 19,845
93,000
93,000 93,050 93,100 93,150 93,200 93,250 93,300 93,350 93,400 93,450 93,500 93,550 93,600 93,650 93,700 93,750 93,800 93,850 93,900 93,950 93,050 93,100 93,150 93,200 93,250 93,300 93,350 93,400 93,450 93,500 93,550 93,600 93,650 93,700 93,750 93,800 93,850 93,900 93,950 94,000 20,025 20,039 20,053 20,067 20,081 20,095 20,109 20,123 20,137 20,151 20,165 20,179 20,193 20,207 20,221 20,235 20,249 20,263 20,277 20,291 15,944 15,956 15,969 15,981 15,994 16,006 16,019 16,031 16,044 16,056 16,069 16,081 16,094 16,106 16,119 16,131 16,144 16,156 16,169 16,181 20,419 20,433 20,447 20,461 20,475 20,489 20,503 20,517 20,531 20,545 20,559 20,573 20,587 20,601 20,615 20,629 20,643 20,657 20,671 20,685
88,000
88,000 88,050 88,100 88,150 88,200 88,250 88,300 88,350 88,400 88,450 88,500 88,550 88,600 88,650 88,700 88,750 88,800 88,850 88,900 88,950 88,050 88,100 88,150 88,200 88,250 88,300 88,350 88,400 88,450 88,500 88,550 88,600 88,650 88,700 88,750 88,800 88,850 88,900 88,950 89,000 18,625 18,639 18,653 18,667 18,681 18,695 18,709 18,723 18,737 18,751 18,765 18,779 18,793 18,807 18,821 18,835 18,849 18,863 18,877 18,891 14,694 14,706 14,719 14,731 14,744 14,756 14,769 14,781 14,794 14,806 14,819 14,831 14,844 14,856 14,869 14,881 14,894 14,906 14,919 14,931 19,019 19,033 19,047 19,061 19,075 19,089 19,103 19,117 19,131 19,145 19,159 19,173 19,187 19,201 19,215 19,229 19,243 19,257 19,271 19,285
91,000
91,000 91,050 91,100 91,150 91,200 91,250 91,300 91,350 91,400 91,450 91,500 91,550 91,600 91,650 91,700 91,750 91,800 91,850 91,900 91,950 91,050 91,100 91,150 91,200 91,250 91,300 91,350 91,400 91,450 91,500 91,550 91,600 91,650 91,700 91,750 91,800 91,850 91,900 91,950 92,000 19,465 19,479 19,493 19,507 19,521 19,535 19,549 19,563 19,577 19,591 19,605 19,619 19,633 19,647 19,661 19,675 19,689 19,703 19,717 19,731 15,444 15,456 15,469 15,481 15,494 15,506 15,519 15,531 15,544 15,556 15,569 15,581 15,594 15,606 15,619 15,631 15,644 15,656 15,669 15,681 19,859 19,873 19,887 19,901 19,915 19,929 19,943 19,957 19,971 19,985 19,999 20,013 20,027 20,041 20,055 20,069 20,083 20,097 20,111 20,125
94,000
94,000 94,050 94,100 94,150 94,200 94,250 94,300 94,350 94,400 94,450 94,500 94,550 94,600 94,650 94,700 94,750 94,800 94,850 94,900 94,950 94,050 94,100 94,150 94,200 94,250 94,300 94,350 94,400 94,450 94,500 94,550 94,600 94,650 94,700 94,750 94,800 94,850 94,900 94,950 95,000 20,305 20,319 20,333 20,347 20,361 20,375 20,389 20,403 20,417 20,431 20,445 20,459 20,473 20,487 20,501 20,515 20,529 20,543 20,557 20,571 16,194 16,206 16,219 16,231 16,244 16,256 16,269 16,281 16,294 16,306 16,319 16,331 16,344 16,356 16,369 16,381 16,394 16,406 16,419 16,431 20,699 20,713 20,727 20,741 20,755 20,769 20,783 20,797 20,811 20,825 20,839 20,853 20,867 20,881 20,895 20,909 20,923 20,937 20,951 20,965
(Continued on page 44)
Instructions for Form 1040NR
- 43 -
2008 Tax Table Continued
If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is -- If Form 1040NR, line 40, is -- At least But less than And you are -- Single Qualifying Married widow(er) filing separately Your tax is --
95,000
95,000 95,050 95,100 95,150 95,200 95,250 95,300 95,350 95,400 95,450 95,500 95,550 95,600 95,650 95,700 95,750 95,800 95,850 95,900 95,950 95,050 95,100 95,150 95,200 95,250 95,300 95,350 95,400 95,450 95,500 95,550 95,600 95,650 95,700 95,750 95,800 95,850 95,900 95,950 96,000 20,585 20,599 20,613 20,627 20,641 20,655 20,669 20,683 20,697 20,711 20,725 20,739 20,753 20,767 20,781 20,795 20,809 20,823 20,837 20,851 16,444 16,456 16,469 16,481 16,494 16,506 16,519 16,531 16,544 16,556 16,569 16,581 16,594 16,606 16,619 16,631 16,644 16,656 16,669 16,681 20,979 20,993 21,007 21,021 21,035 21,049 21,063 21,077 21,091 21,105 21,119 21,133 21,147 21,161 21,175 21,189 21,203 21,217 21,231 21,245
98,000
98,000 98,050 98,100 98,150 98,200 98,250 98,300 98,350 98,400 98,450 98,500 98,550 98,600 98,650 98,700 98,750 98,800 98,850 98,900 98,950 98,050 98,100 98,150 98,200 98,250 98,300 98,350 98,400 98,450 98,500 98,550 98,600 98,650 98,700 98,750 98,800 98,850 98,900 98,950 99,000 21,425 21,439 21,453 21,467 21,481 21,495 21,509 21,523 21,537 21,551 21,565 21,579 21,593 21,607 21,621 21,635 21,649 21,663 21,677 21,691 17,194 17,206 17,219 17,231 17,244 17,256 17,269 17,281 17,294 17,306 17,319 17,331 17,344 17,356 17,369 17,381 17,394 17,406 17,419 17,431 21,819 21,833 21,847 21,861 21,875 21,889 21,903 21,917 21,931 21,945 21,959 21,973 21,987 22,001 22,015 22,029 22,043 22,057 22,071 22,085
96,000
96,000 96,050 96,100 96,150 96,200 96,250 96,300 96,350 96,400 96,450 96,500 96,550 96,600 96,650 96,700 96,750 96,800 96,850 96,900 96,950 96,050 96,100 96,150 96,200 96,250 96,300 96,350 96,400 96,450 96,500 96,550 96,600 96,650 96,700 96,750 96,800 96,850 96,900 96,950 97,000 20,865 20,879 20,893 20,907 20,921 20,935 20,949 20,963 20,977 20,991 21,005 21,019 21,033 21,047 21,061 21,075 21,089 21,103 21,117 21,131 16,694 16,706 16,719 16,731 16,744 16,756 16,769 16,781 16,794 16,806 16,819 16,831 16,844 16,856 16,869 16,881 16,894 16,906 16,919 16,931 21,259 21,273 21,287 21,301 21,315 21,329 21,343 21,357 21,371 21,385 21,399 21,413 21,427 21,441 21,455 21,469 21,483 21,497 21,511 21,525
99,000
99,000 99,050 99,100 99,150 99,200 99,250 99,300 99,350 99,400 99,450 99,500 99,550 99,600 99,650 99,700 99,750 99,800 99,850 99,900 99,950 99,050 99,100 99,150 99,200 99,250 99,300 99,350 99,400 99,450 99,500 99,550 99,600 99,650 99,700 99,750 99,800 99,850 99,900 99,950 100,000 21,705 21,719 21,733 21,747 21,761 21,775 21,789 21,803 21,817 21,831 21,845 21,859 21,873 21,887 21,901 21,915 21,929 21,943 21,957 21,971 17,444 17,456 17,469 17,481 17,494 17,506 17,519 17,531 17,544 17,556 17,569 17,581 17,594 17,606 17,619 17,631 17,644 17,656 17,669 17,681 22,099 22,113 22,127 22,141 22,155 22,169 22,183 22,197 22,211 22,225 22,239 22,253 22,267 22,281 22,295 22,309 22,323 22,337 22,351 22,365
97,000
97,000 97,050 97,100 97,150 97,200 97,250 97,300 97,350 97,400 97,450 97,500 97,550 97,600 97,650 97,700 97,750 97,800 97,850 97,900 97,950 97,050 97,100 97,150 97,200 97,250 97,300 97,350 97,400 97,450 97,500 97,550 97,600 97,650 97,700 97,750 97,800 97,850 97,900 97,950 98,000 21,145 21,159 21,173 21,187 21,201 21,215 21,229 21,243 21,257 21,271 21,285 21,299 21,313 21,327 21,341 21,355 21,369 21,383 21,397 21,411 16,944 16,956 16,969 16,981 16,994 17,006 17,019 17,031 17,044 17,056 17,069 17,081 17,094 17,106 17,119 17,131 17,144 17,156 17,169 17,181 21,539 21,553 21,567 21,581 21,595 21,609 21,623 21,637 21,651 21,665 21,679 21,693 21,707 21,721 21,735 21,749 21,763 21,777 21,791 21,805
$100,000 or over -- use the Tax Computation Worksheet on page 45
- 44 -
Instructions for Form 1040NR
2008 Tax Computation Worksheet--Line 41
CAUTION
!
See the instructions for line 41 that begin on page 17 to see if you must use the worksheet below to figure your tax.
Section A -- Use if you checked filing status box 1 or 2 for Single. Complete the row below that applies to you.
Taxable income. If line 40 is: (a) Enter the amount from line 40 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount Tax. Subtract (d) from (c). Enter the result here and on Form 1040NR, line 41 $ $ $
At least $100,000 but not over $164,550 $ Over $164,550 but not over $357,700 Over $357,700 $ $
× 28% (.28) × 33% (.33) × 35% (.35)
$ $ $
$ 6,021.75 $ 14,249.25 $ 21,403.25
Section B -- Use if you checked filing status box 6 for Qualifying widow(er). Complete the row below that applies to you.
Taxable income. If line 40 is: (a) Enter the amount from line 40 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount Tax. Subtract (d) from (c). Enter the result here and on Form 1040NR, line 41 $ $ $ $
At least $100,000 but not over $131,450 $ Over $131,450 but not over $200,300 Over $200,300 but not over $357,700 Over $357,700 $ $ $
× 25% (.25) × 28% (.28) × 33% (.33) × 35% (.35)
$ $ $ $
$ 7,312.50 $ 11,256.00 $ 21,271.00 $ 28,425.00
Section C -- Use if you checked filing status box 3, 4, or 5 for Married filing separately. Complete the row below that applies to you.
Taxable income If line 40 is: (a) Enter the amount from line 40 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount Tax. Subtract (d) from (c). Enter the result here and on Form 1040NR, line 41 $ $ $
At least $100,000 but not over $100,150 At least $100,150 but not over $178,850 Over $178,850
$ $ $
× 28% (.28) × 33% (.33) × 35% (.35)
$ $ $
$ 5,628.00 $ 10,635.50 $ 14,212.50
Instructions for Form 1040NR
-45-
2008 Tax Rate Schedules
Estates or Trusts. Use Schedule W below to compute your tax. Individuals. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on page 45 to compute your tax. The Tax Rate Schedules are shown so you can see that tax rate that applies to all levels of taxable income but should not be used to figure your tax. Schedule X Single Taxpayers -- If you checked Filing Status Box 1 or 2 on Form 1040NR If taxable The tax is: income is: of the amount over -- of the amount over -- ............... 10% $802.50 + 15% 4,481.25 + 25% 16,056.25 + 28% 40,052.25 + 33% 103,791.75 + 35% $0 8,025 32,550 78,850 164,550 357,700
CAUTION
!
Schedule W Estates or Trusts Use this schedule for a nonresident alien estate or trust -- If the amount Enter on Form of Form 1040NR, line 41 1040NR, line 40, is: Over -- But not over --
Over -- $0
But not over -- $8,025 32,550 78,850 164,550 357,700
$0 2,200 5,150 7,850
$2,200 5,150 7,850 10,700
............... 15% $330.00 + 25% 1,067.50 + 28% 1,823.50 + 33% 2,764.00 + 35%
$0 2,200 5,150 7,850 10,700
8,025 32,550 78,850 164,550
10,700 ............... Schedule Y
357,700 ............... Schedule Z
Married Filing Separate Returns -- If you checked Filing Status Box 3, 4, or 5 on Form 1040NR If taxable income is: But not over -- $8,025 32,550 65,725 100,150 178,850 ................... 10% $802.50 + 15% 4,481.25 + 25% 12,775.00 + 28% 22,414.00 + 33% 48,385.00 + 35% The tax is: of the amount over -- $0 8,025 32,550 65,725 100,150 178,850
Qualifying Widows and Widowers -- If you checked Filing Status Box 6 on Form 1040NR If taxable income is: But not over -- $16,050 65,100 131,450 200,300 357,700 .............. ................ 10% $1,605.00 + 15% 8,962.50 + 25% 25,550.00 + 28% 44,828.00 + 33% 96,770.00 + 35% The tax is: of the amount over -- $0 16,050 65,100 131,450 200,300 357,700
Over -- $0 8,025 32,550 65,725 100,150
Over -- $0 16,050 65,100 131,450 200,300 357,700
178,850 ...............
-46-
Instructions for Form 1040NR
Index
A Address change . . . . . . . . . . . . 30 Adjustments . . . . . . . . . . . . . . . . 14 Adoption expenses: Employer-provided benefits for . . . . . . . . . . . . . . . . . . . . . . 9 Alternative minimum tax: Refundable credit for prior year . . . . . . . . . . . . . . . . . . . . 22 Amended return . . . . . . . . . . . . . 30 Amount you owe . . . . . . . . . . . . 23 Annuities . . . . . . . . . . . . . . . 12, 28 B Business income or (loss) . . . . . . . . . . . . . . . . . . . . . 11 C Capital assets, sales or exchanges . . . . . . . . 11, 18, 28 Capital gain distributions . . . . . . 10, 11, 18 Capital gain tax worksheet . . . . . . . . . . . . . . . . 18 Capital gains and (losses) . . . . . . . . . . 11, 18, 28 Casualty and theft losses . . . . . . . . . . . . . . . . . . . . 26 Charity, gifts to . . . . . . . . . . . 25-26 Child and dependent care expenses: Credit for . . . . . . . . . . . . . . . . . 19 Child of divorced or separated parents, exemption for . . . . . 8 Child tax credits . . . . . . . . . 20, 22 Community income . . . . . . . . . . . 6 Credit for amount paid with Form 1040-C . . . . . . . . . . . . . 22 Credits against tax . . . . 6, 19, 20 D Daycare expenses . . . . . . . . . . 19 Credit for . . . . . . . . . . . . . . . . . 19 Debt held by the public, gift to reduce . . . . . . . . . . . . . . . . . . . 30 Decedents . . . . . . . . . . . . . . . . . . . 3 Dependent care benefits . . . . . 9 Dependents, exemption deduction for . . . . . . . . . . 8, 17 Direct deposit of refund . . . . . . 22 Dispositions of U.S. real property interests . . . . . . . . . . 6 Dividend income . . . . . . . . . 9, 28 Divorced or separated parents, children of . . . . . . . . . . . . . . . . . 8 Domestic production activities deduction . . . . . . . . . . . . . . . . . 16 Dual-status taxpayers . . . . . . . . 5 E Educator expenses . . . . . . . . . . 14 Effectively connected income . . . . . . . . . . . . . . . . . 8-14 Election to be taxed as a resident alien . . . . . . . . . . . . . . 4 Estates . . . . . . . . . . . . . . . . . 3, 4, 7 Estates, exemption deduction for . . . . . . . . . . . . . . . . . . . . . . . . 17
Estimated tax penalty . . . . . . . 24 Estimated tax, individuals . . . . . 22, 23, 24, 29 Excess salary deferrals . . . . . . . 9 Excess social security and Tier 1 RRTA tax withheld . . . . . . 22 Exemptions . . . . . . . . . . . . . . 8, 17 Extension of time to file . . . . . . . 4 F Filing requirements . . . . . . . . . . . 3 Filing status . . . . . . . . . . . . . . . . . . 7 Foreign tax credit . . . . . . . . . . . 19 Former U.S. citizens and long-term residents: Expatriation after June 16, 2008 . . . . . . . . . . . . . . . . . . . . 6 Expatriation after June 3, 2004 and before June 17, 2008 . . . . . . . . . . . . . . . . . . . . 6 Expatriation before June 4, 2004 . . . . . . . . . . . . . . . . . . . . 6 G Gains and (losses), capital . . . . . . . . . . . . . . . . 11, 28 Golden parachute payments . . . . . . . . . . . . . . . . . 21 Group-term life insurance, uncollected tax on . . . . . . . . 21 H Health insurance deduction: Self-employed . . . . . . . . . . . . 14 Health savings account deduction . . . . . . . . . . . . . . . . . 14 Household employment taxes . . . . . . . . . . . . . . . . . . . . . 21 I Identifying number . . . . . . . . . . . 7 Identity theft . . . . . . . . . . . . . . . . 29 Income tax withholding . . . . . . 29 Income to be reported . . . . 8-14, 28 Individual retirement arrangements (IRAs): Contributions to . . . . . . . . . . . 15 Distributions from . . . . . . . . . 11 Installment payments . . . . . . . . 24 Interest charged due to late payment of tax . . . . . . . . . . . . 30 Interest income . . . . . . . . . . 9, 28 Itemized deductions . . . . . . . . 17, 25-27 K Kinds of income . . . . . . . . . . . . . . 6 L Line instructions for Form 1040NR . . . . . . . . . . . . . . . . . . . 7 M Married persons who live apart . . . . . . . . . . . . . . . . . . . . . . 7 Miscellaneous itemized deductions . . . . . . . . . . . . . 26-27
Moving expenses . . . . . . . . . . . 14 N Nonresident aliens, defined . . . . . . . . . . . . . . . . . . . . 2 O Original issue discount . . . . . . 28 Other income . . . . . . . . . . . . . . . 14 Other taxes . . . . . . . . . . . . . . . . . 20 P Payments . . . . . . . . . . . . . . . . . . . 21 Penalties: Early withdrawal of savings . . . . . . . . . . . . . . . . . 15 Estimated tax . . . . . . . . . . . . . 24 Frivolous return . . . . . . . . . . . 30 Late filing . . . . . . . . . . . . . . . . . 30 Late payment . . . . . . . . . . . . . 30 Other . . . . . . . . . . . . . . . . . . . . . 30 Pensions and annuities . . . . . . 12 Preparer, requirement to sign tax return . . . . . . . . . . . . . . . . . 29 Private delivery services . . . . . . 4 Problems, unresolved tax . . . . . . . . . . . . . . . . . . . . . . . 31 Public debt -- Gift to reduce the . . . . . . . . . . . . . . . . . . . . . . . 30 Q Qualified dividends . . . . . . . . . . 10 Qualified dividends tax worksheet . . . . . . . . . . . . . . . . 18 Qualified performing artists . . . . . . . . . . . . . . . . . . . . 16 Qualified retirement plans, deduction for . . . . . . . . . . . . . 14 R Railroad retirement benefits (Tier 1) . . . . . . . . . . . . . . . . . . . 28 Real property income election . . . . . . . . . . . . . . . . . . . . 6 Records, how long to keep . . . . . . . . . . . . . . . . . . . . . 30 Refund . . . . . . . . . . . . . . . . . . . . . 22 Refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . . . . . . 10 Reminders . . . . . . . . . . . . . . . . . . 29 Rental income . . . . . . . . . . . . . . 28 Requesting a copy of your tax return . . . . . . . . . . . . . . . . . . . . 30 Resident aliens . . . . . . . . . . . . . . 2 Retirement plan deduction, self-employed . . . . . . . . . . . . 14 Rounding off to whole dollars . . . . . . . . . . . . . . . . . . . . . 8 Royalties . . . . . . . . . . . . . . . . . . . 28 S Salaries and wages . . . . . . 8, 28 Sales or exchanges, capital assets . . . . . . . . . . . . . . . . 11, 28 Scholarship and fellowship grants . . . . . . . . . . . . . . . . 10, 15 Social security benefits . . . . . . 28
Standard mileage rate . . . . . . . 25 State and local income taxes, deduction for . . . . . . . . . . . . . 25 Student loan interest deduction . . . . . . . . . . . . . . . . . 15 T Tax computation worksheet . . . . . . . . . . . . . . . . 17 Tax rate schedules . . . . . . . . . . 17 Tax rates . . . . . . . . . . . . . . . . . . . 17 Tax table . . . . . . . . . . . . 17, 33-44 Tax withholding . . . . . 21, 22, 28 Taxes: Income effectively connected . . . . . . . . . . . . . . 17 Alternative minimum . . . . 18 Archer MSAs . . . . . . . . . . . 20 Golden parachute payments . . . . . . . . . . . . 21 IRAs and other qualified retirement plans . . . . . . 20 Recapture taxes . . . . . . . . 21 Section 72(m)(5) excess benefits . . . . . . . . . . . . . . 21 Social security and Medicare tax on tips . . . . . . . . . . . . . . . . . . 20 Uncollected employee social security and Medicare or Tier 1 RRTA tax on tips . . . . . . . . . . . . 21 Income not effectively connected . . . . . . . . . . . . . . 28 Taxpayer assistance . . . . . . . . 31 Third party designee . . . . . . . . 24 Tier 1 RRTA tax withheld . . . . 22 Tip income . . . . . . . . . . . . . . . 9, 20 Transportation tax . . . . . . . . . . . 20 Treaty-exempt income . . . . . . 14 Trusts . . . . . . . . . . . . . . 3, 4, 7, 21 Trusts, exemption deduction for . . . . . . . . . . . . . . . . . . . . . . . . 17 U U.S. real property interests, dispositions of . . . . . . . . . . . . . 6 Unemployment compensation . . . . . . . . . . . . 14 Unresolved tax problems . . . . 31 W Wages and salaries . . . . . . 8, 28 When to file . . . . . . . . . . . . . . . . . . 4 Where to file . . . . . . . . . . . . . . . . . 4 Who must file . . . . . . . . . . . . . . . . 3 Widows and widowers, qualifying . . . . . . . . . . . . . . . . . . 7 Winnings, proceeds from prizes, awards, gambling and lotteries . . . . . . . . . . . . . . . . . . 28 Withholding tax . . . . . 21, 22, 28
Instructions for Form 1040NR
-47-
Free 2008 Instruction 1040-NR - Federal
| File Size: | 384.4 kB |
| Pages: | 47 |
| Date: | December 23, 2008 |
| File Format: | |
| State: | Federal |
| Category: | Tax Forms |
| Author: | W:CAR:MP:FP |
| Word Count: | 50,226 Words, 287,690 Characters |
| Page Size: | Letter (8 1/2" x 11") |
| URL |
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf |
| Download 2008 Instruction 1040-NR ( 384.4 kB) |
Preview 2008 Instruction 1040-NR
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