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Instructions for Form 1040NR
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2008
Department of the Treasury
Internal Revenue Service
Instructions for
Form 1040NR
U.S. Nonresident Alien Income Tax Return
Section references are to the Internal
Revenue Code unless otherwise noted.
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
Cat. No. 11368V
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
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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.
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
both the United States and another
country under each country’s tax laws.
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)
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).
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.
-2-
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.
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
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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.
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
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.
!
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.
!
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.
-3-
• You are filing Form 1040NR solely to
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.
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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.
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.
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.
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.
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
-4-
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.
!
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.
!
Instructions for Form 1040NR
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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.
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.
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
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.
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
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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.
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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.
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.
• Income derived from the separate
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.
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.
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.
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.
-6-
• 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.
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.
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
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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.
-7-
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.
-8-
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
!
Instructions for Form 1040NR
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.
!
CAUTION
You cannot deduct the amount
deferred. It is not included as
income in your Form W-2,
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.
-9-
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.
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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
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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
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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.
When completing Form 1040NR:
• Enter on line 12 the $9,000 shown in
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.
When completing Form 1040NR:
• Enter $0 on line 12. The $9,000
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
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
-11-
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.
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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.
!
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.
!
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.
!
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
-12-
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
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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 . . .
AND your annuity starting date was —
before November 19, 1996,
enter on line 3 . . .
55 or under
56 – 60
61 – 65
66 – 70
71 or older
after November 18, 1996,
enter on line 3 . . .
300
260
240
170
120
360
310
260
210
160
Table 2 for Line 3 Above
IF the combined
ages at annuity
starting date
(see page 12)
were . . .
THEN enter on line 3 . . .
110 or under
111 – 120
121 – 130
131 – 140
141 or older
Instructions for Form 1040NR
410
360
310
260
210
-13-
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.
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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.
!
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
-14-
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
Before you begin:
⻫
⻫
• You had more than one source of
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
Keep for Your Records
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
-15-
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
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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
Before you begin:
⻫
⻫
• 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.
Keep for Your Records
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.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-16-
1.
6.
7.
8.
.
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
8853). Identify as “MSA.”
• Performing-arts-related expenses
(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.
Instructions for Form 1040NR
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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
• Tax from Form 4972 (relating to
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.
• 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)?
䡺 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.
䡺 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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Instructions for Form 1040NR
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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.
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.
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 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.
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
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
Qualified Dividends and Capital Gain Tax Worksheet — Line 41
Before you begin:
⻫
⻫
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
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
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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.
Adjustments and Preferences:
Generally, you must complete and
attach Form 1116 to take this credit.
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.
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.
• Accelerated depreciation.
• Stock by exercising an incentive
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.
!
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
Child Tax Credit Worksheet — Line 47
!
CAUTION
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
• 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.
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.
-19-
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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.
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.
-20-
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.
!
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
-21-
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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Instructions for Form 1040NR
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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.
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.
-22-
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.
Why Use Direct Deposit?
• You get your refund faster by direct
deposit than you do by check.
• Payment is more secure. There is no
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.
!
Instructions for Form 1040NR
Page 23 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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.
!
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
1234
RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000
䊲
PL
E
15-0000/0000
SA
ANYPLACE BANK
Anyplace, LA 70000
Routing
Number
Account
Number
(line 71b)
(line 71d)
DOLLARS
Do not include
the check number
For
䊲
.
"’86" 1234
|:250250025|:202020
Note: The routing and account numbers may appear in different places on your check.
Instructions for Form 1040NR
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.
$
M
PAY TO THE
ORDER OF
Amount You Owe
-23-
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
Page 24 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
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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.
!
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
-24-
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.
Signature
See Reminders beginning on page 29
after you complete pages 3, 4, and 5 of
the form.
Instructions for Form 1040NR
Page 25 of 47
Instructions for Form 1040NR
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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).
!
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.
-25-
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.
!
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.
Pub. 529 discusses the types of
expenses you can and cannot deduct.
Examples of Expenses You
Cannot Deduct
• Political contributions.
• Legal expenses for personal matters
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.
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
Job Expenses and Certain
Miscellaneous Deductions
rate, and (2) above does not
apply, you may be able to file Form
2106-EZ instead.
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.
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.
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!
CAUTION
Do not include on line 9 any
educator expenses you
deducted on Form 1040NR, line
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
• 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.
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.
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.
Instructions for Form 1040NR
-27-
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.
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.
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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.
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.
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).
Item 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 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.
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
-28-
Other Information
(Page 5)
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
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.
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.
Item P
Income Tax Withholding and
Estimated Tax Payments for
Individuals for 2009
If you are a former U.S. citizen or
former U.S. long-term resident, see
Pub. 519 for details on how to answer
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
Instructions for Form 1040NR
-29-
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.
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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.
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
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.
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
-30-
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
Page 31 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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).
Help With Unresolved Tax
Issues
The Taxpayer Advocate Service (TAS)
is an independent organization within
Instructions for Form 1040NR
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
-31-
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.
Page 32 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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.
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.
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
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
Average Dollars per Return
29.7
$208
-32-
Instructions for Form 1040NR
Page 33 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table
Sample Table
At
least
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.
!
But
less
than
Single
Qualifying
Widow(er)
Married
filing
separately
CAUTION
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
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
If Form
1040NR,
line 40, is —
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
1,025
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
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
At
least
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
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
2,025
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
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
25,250
25,300
25,350
25,400
3,383
3,390
3,398
3,405
If Form
1040NR,
line 40, is —
And you are —
But
less
than
25,200
25,250
䊳 25,300
25,350
At
least
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
Your tax is—
2,981
3,383
2,989
3,390
2,996
3,398
3,004
3,405
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
3,050
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
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
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
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
(Continued on page 34)
Instructions for Form 1040NR
- 33 -
Page 34 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
9,050
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
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
10,050
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
At
least
And you are —
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
11,000
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
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
9,000
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
But
less
than
8,000
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
At
least
If Form
1040NR,
line 40, is —
And you are —
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
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
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
12,000
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
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
12,050
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
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
13,050
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
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
11,000
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
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
14,000
(Continued on page 35)
- 34 -
Instructions for Form 1040NR
Page 35 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
1,703
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
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
18,050
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
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
19,050
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
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
2,153
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
21,000
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
21,050
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
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
22,050
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
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
20,000
At
least
And you are —
20,000
18,000
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
And you are —
17,000
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
At
least
If Form
1040NR,
line 40, is —
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
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
23,000
(Continued on page 36)
Instructions for Form 1040NR
- 35 -
Page 36 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
3,053
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
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
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
3,203
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
27,050
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
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
28,050
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
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
3,503
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
30,000
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
30,050
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
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
31,050
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
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
29,000
At
least
And you are —
29,000
27,000
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
But
less
than
26,000
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
At
least
If Form
1040NR,
line 40, is —
And you are —
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
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
32,000
(Continued on page 37)
- 36 -
Instructions for Form 1040NR
Page 37 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
4,403
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
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
36,050
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
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
37,050
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
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
5,100
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
39,000
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
39,050
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
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
40,050
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
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
38,000
At
least
And you are —
38,000
36,000
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
And you are —
35,000
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
At
least
If Form
1040NR,
line 40, is —
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
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
41,000
(Continued on page 38)
Instructions for Form 1040NR
- 37 -
Page 38 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
6,600
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
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
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
45,050
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
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
46,050
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
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
7,350
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
48,000
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
48,050
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
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
49,050
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
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
47,000
At
least
And you are —
47,000
45,000
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
But
less
than
44,000
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
At
least
If Form
1040NR,
line 40, is —
And you are —
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
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
50,000
(Continued on page 39)
- 38 -
Instructions for Form 1040NR
Page 39 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
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
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
9,100
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
54,050
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
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
55,050
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
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
9,600
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
57,000
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
57,050
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
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
58,050
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
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
56,000
At
least
And you are —
56,000
54,000
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
And you are —
53,000
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
At
least
If Form
1040NR,
line 40, is —
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
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
59,000
(Continued on page 40)
Instructions for Form 1040NR
- 39 -
Page 40 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
11,100
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
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
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
11,350
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
63,050
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
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
64,050
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
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
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
66,000
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
66,050
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
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
67,050
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
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
65,000
At
least
And you are —
65,000
63,000
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
But
less
than
62,000
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
At
least
If Form
1040NR,
line 40, is —
And you are —
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
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
68,000
(Continued on page 41)
- 40 -
Instructions for Form 1040NR
Page 41 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
13,350
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
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
72,050
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
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
73,050
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
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
14,100
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
75,000
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
75,050
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
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
76,050
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
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
74,000
At
least
And you are —
74,000
72,000
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
And you are —
71,000
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
At
least
If Form
1040NR,
line 40, is —
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
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
77,000
(Continued on page 42)
Instructions for Form 1040NR
- 41 -
Page 42 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
15,600
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
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
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
81,050
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
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
82,050
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
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
16,385
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
84,000
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
84,050
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
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
85,050
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
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
83,000
At
least
And you are —
83,000
81,000
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
But
less
than
80,000
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
At
least
If Form
1040NR,
line 40, is —
And you are —
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
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
86,000
(Continued on page 43)
- 42 -
Instructions for Form 1040NR
Page 43 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
18,065
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
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
18,345
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
90,050
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
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
91,050
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
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
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
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
93,000
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
93,050
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
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
94,050
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
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
92,000
At
least
And you are —
92,000
90,000
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
And you are —
89,000
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
At
least
If Form
1040NR,
line 40, is —
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
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
95,000
(Continued on page 44)
Instructions for Form 1040NR
- 43 -
Page 44 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If Form
1040NR,
line 40, is —
At
least
If Form
1040NR,
line 40, is —
And you are —
But
less
than
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
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
But
less
than
Single
Qualifying Married
widow(er)
filing
separately
Your tax is —
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
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
98,000
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
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
At
least
And you are —
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
99,000
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
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
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
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
$100,000
or over —
use the Tax
Computation
Worksheet
on page 45
- 44 -
Instructions for Form 1040NR
Page 45 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Computation Worksheet—Line 41
!
See the instructions for line 41 that begin on page 17 to see if you must use the worksheet below to figure your tax.
CAUTION
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
$
× 28% (.28)
$
$ 6,021.75
$
Over $164,550 but not over
$357,700
$
× 33% (.33)
$
$ 14,249.25
$
Over $357,700
$
× 35% (.35)
$
$ 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
$
× 25% (.25)
$
$ 7,312.50
$
Over $131,450 but not over
$200,300
$
× 28% (.28)
$
$ 11,256.00
$
Over $200,300 but not over
$357,700
$
× 33% (.33)
$
$ 21,271.00
$
Over $357,700
$
× 35% (.35)
$
$ 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
$
× 28% (.28)
$
$ 5,628.00
$
At least $100,150 but not
over $178,850
$
× 33% (.33)
$
$ 10,635.50
$
Over $178,850
$
× 35% (.35)
$
$ 14,212.50
$
Instructions for Form 1040NR
-45-
Page 46 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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.
!
CAUTION
Schedule W
Schedule X
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:
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 —
Over —
of the
amount
over —
Over —
But not
over —
But not
over —
$0
$8,025
............... 10%
$0
$0
$2,200
............... 15%
$0
8,025
32,550
$802.50 + 15%
8,025
2,200
5,150
$330.00 + 25%
2,200
32,550
78,850
4,481.25 + 25%
32,550
5,150
7,850
1,067.50 + 28%
5,150
78,850
164,550
16,056.25 + 28%
78,850
7,850
10,700
1,823.50 + 33%
7,850
164,550
357,700
40,052.25 + 33%
164,550
10,700 ...............
2,764.00 + 35%
10,700
357,700 ...............
103,791.75 + 35%
357,700
Schedule Y
Schedule Z
Married Filing Separate Returns — If you checked
Filing Status Box 3, 4, or 5 on Form 1040NR
Qualifying Widows and Widowers — If you
checked Filing Status Box 6 on Form 1040NR
If taxable
income is:
If taxable
income is:
The tax is:
The tax is:
of the
amount
over —
Over —
But not
over —
of the
amount
over —
Over —
But not
over —
$0
$8,025
................... 10%
$0
$0
$16,050
................ 10%
$0
8,025
32,550
$802.50 + 15%
8,025
16,050
65,100
$1,605.00 + 15%
16,050
32,550
65,725
4,481.25 + 25%
32,550
65,100
131,450
8,962.50 + 25%
65,100
65,725
100,150
12,775.00 + 28%
65,725
131,450
200,300
25,550.00 + 28%
131,450
100,150
178,850
22,414.00 + 33%
100,150
200,300
357,700
44,828.00 + 33%
200,300
178,850 ...............
48,385.00 + 35%
178,850
357,700
..............
96,770.00 + 35%
357,700
-46-
Instructions for Form 1040NR
Page 47 of 47
Instructions for Form 1040NR
14:16 - 22-DEC-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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
Instructions for Form 1040NR
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
-47-
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
■
| File Type | application/pdf |
| File Title | 2008 Instruction 1040-NR |
| Subject | Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return |
| Author | W:CAR:MP:FP |
| File Modified | 2008-12-23 |
| File Created | 2008-12-23 |