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Instructions for Form 1040NR-EZ (2009)
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12:49 - 6-JAN-2010
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2009
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Section references are to the Internal
Revenue Code unless otherwise noted.
Can I Use Form
1040NR-EZ?
You can use Form 1040NR-EZ instead
of Form 1040NR if all of the following
apply.
1. You do not claim any
dependents.
2. You cannot be claimed as a
dependent on another person’s U.S.
tax return (such as your parent’s
return).
3. Your only U.S. source income
was from wages, salaries, tips, taxable
refunds of state and local income taxes,
and scholarship or fellowship grants.
Note. If you had taxable interest or
dividend income, you must use Form
1040NR instead of Form 1040NR-EZ.
4. Your taxable income (line 14 of
Form 1040NR-EZ) is less than
$100,000.
5. The only exclusion you can take
is the exclusion for scholarship and
fellowship grants, and the only
adjustment to income you can take is
the student loan interest deduction.
6. You do not claim any tax credits.
7. If you were married, you do not
claim an exemption for your spouse.
8. The only itemized deduction you
can claim is for state and local income
taxes.
Note. Residents of India who were
students or business apprentices may
be able to take the standard deduction
instead of the itemized deduction for
state and local income taxes. See the
instructions for line 11 on page 7.
9. This is not an “expatriation
return.” See the Instructions for Form
1040NR for more information.
10. The only taxes you owe are:
a. The tax from the Tax Table on
pages 17 through 25, or
b. Unreported social security and
Medicare tax from Forms 4137 or 8919.
11. You do not claim a credit for
excess social security and tier 1 RRTA
tax withheld.
General Instructions
What’s New for 2009
Form 1040NR-EZ redesigned. Form
1040NR-EZ has been redesigned.
Answer all questions on Other
Information, page 2 of the form.
Cash for clunkers. A $3,500 or
$4,500 voucher or payment made for
such a voucher under the CARS “cash
for clunkers” program to buy or lease a
new fuel-efficient automobile is not
taxable for federal income tax
purposes.
Buying U.S. Series I Savings Bonds
with your refund. You can now
receive up to $5,000 of U.S. Series I
Savings Bonds as part of your income
tax refund without setting up a
TreasuryDirect® account in advance.
For more details, see Form 8888.
Certain tax benefits for Midwestern
disaster areas expired. Certain tax
benefits for Midwestern disaster areas
have expired. See Pub. 4492-B,
Information for Affected Taxpayers in
the Midwestern Disaster Areas.
What’s New for 2010
Personal exemption and itemized
deduction phaseouts ended. For
2010, taxpayers with adjusted gross
income (AGI) above a certain amount
will no longer lose part of their
deduction for personal exemptions and
itemized deductions.
Other Reporting
Requirements
You also may have to file other forms,
including the following:
• Form 8833, Treaty-Based Return
Position Disclosure Under Section 6114
or 7701(b).
• Form 8840, Closer Connection
Exception Statement for Aliens.
• Form 8843, Statement for Exempt
Individuals and Individuals With a
Medical Condition.
For more information, and to see if you
must file one of these forms, see
chapter 1 of Pub. 519, U.S. Tax Guide
for Aliens.
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. 552 Recordkeeping for Individuals
Pub. 597 Information on the United
States — Canada Income Tax
Treaty
Cat. No. 21718P
Pub. 901 U.S. Tax Treaties
Pub. 910 IRS 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 13
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 2009. (These tests
are explained below and on page 2.)
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
2009. See First-Year Choice in chapter
1 of Pub. 519 for details.
Generally, you 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 an income 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.
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 2009 and you took no steps
to be treated as a resident of a foreign
country under an income tax treaty.
(However, see Dual-Status Taxpayers
on page 3.) In most cases you are a
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lawful permanent resident if the U.S.
Citizenship and Immigration Services
(USCIS) (or its predecessor
organization, INS) has issued you an
alien registration card, also known as a
green card.
If you surrender your green card,
your status as a resident for tax
purposes will not change until you
receive an official notice from the
USCIS that there has been a final
administrative or judicial determination
that your green card has been revoked
or abandoned.
Until you receive this official
notice, you remain a resident for
CAUTION tax purposes even if the USCIS
would not recognize the validity of your
green card because it is more than ten
years old or because you have been
absent from the United States for a
period of time.
For more details, including special
rules that apply if you give up your
green card after holding it in at least 8
of the prior 15 years, see Pub. 519.
!
Substantial Presence Test
You are considered a U.S. resident if
you meet the substantial presence test
for 2009. You meet this test if you were
physically present in the United States
for at least:
1. 31 days during 2009, and
2. 183 days during the period 2009,
2008, and 2007, using the following
chart.
(a)
Year
(b)
(c)
(d)
Days of Multiplier Testing
physical
days
presence
(multiply
(b) times
(c))
2009
1.000
2008
.333
2007
.167
Total testing days (add
column (d))
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 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 next).
Exempt individual. For these
purposes, an exempt individual is
generally an individual who is a:
• Foreign government-related
individual,
• Teacher or trainee who is temporarily
present under a “J” or “Q” visa,
• Student who is temporarily present
under an “F,” “J,” “M,” or “Q” visa, 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
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 2009,
• Establish that during 2009 you had a
tax home in a foreign country, and
• Establish that during 2009 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.
Closer connection exception for
foreign students. If you are a foreign
student in the United States, and you
have met the substantial presence test,
you still may be able to claim you are a
nonresident alien. Answer the following
questions.
Yes No
1. Do you intend to reside
permanently in the United
States?
2. Have you taken any steps to
change your U.S. immigration
status to lawful permanent
resident?
3. Have you substantially
complied with the U.S.
immigration laws for your
student nonimmigrant status
during your stay in the United
States?
4. During your stay in the United
States, have you maintained a
closer connection with a
foreign country than with the
United States?
-2-
If you answered “No” to questions 1
and 2 and “Yes” to questions 3 and 4,
you qualify to exclude days of presence
as a student. You must file a fully
completed Form 8843 with the IRS to
do so. See Form 8843 in chapter 1 of
Pub. 519.
You cannot use the closer
connection exception to remain
CAUTION a nonresident alien indefinitely.
You must have in mind an estimated
departure date from the United States
in the near future.
!
Who Must File
File Form 1040NR-EZ (or
Form 1040NR) if you were a
nonresident alien engaged in a trade or
business in the United States during
2009. You must file even if:
• You have no income from a trade or
business conducted in the United
States,
• You have no income from U.S.
sources, or
• Your income is exempt from U.S. tax
under a tax treaty or any section of the
Internal Revenue Code.
Exceptions. You do not need to file
Form 1040NR-EZ (or Form 1040NR) if:
1. Your only U.S. trade or business
was the performance of personal
services, and
a. Your wages were less than
$3,650, 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
you have no income (such as wages,
salaries, tips, etc., or scholarship or
fellowship grants) that is subject to tax
under section 871.
When To File
If you were an employee and received
wages subject to U.S. income tax
withholding, file Form 1040NR-EZ by
April 15, 2010.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR-EZ by
June 15, 2010.
Extension of time to file. If you
cannot file your return by the due date,
you should file Form 4868 to get an
automatic 6-month extension of time to
file. 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
Send your Form 1040NR-EZ to the
following address.
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 U.S.A.
Instructions for Form 1040NR-EZ (2009)
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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.
• 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-EZ.
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 2009. 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.
If you make this election, you
may forfeit the right to claim
CAUTION benefits otherwise available
under a U.S. tax treaty. For more
information about the benefits that
otherwise might be available, see the
specific treaty.
!
Dual-Status Taxpayers
Note. If you elect to be taxed as a
resident alien (discussed above), 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
Instructions for Form 1040NR-EZ (2009)
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 you
meet both of the following conditions.
• 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.
• 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 for more information.
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-EZ as the statement;
enter “Dual-Status Statement” across
the top. Do not sign Form 1040NR-EZ.
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-EZ. 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 (see
page 4).
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
-3-
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.
Joint return. You cannot file a joint
return unless you elect to be taxed as a
resident alien (see Election To Be
Taxed as a Resident Alien on this
page) 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 this
page, you must use the Married filing
separately Tax Table column 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.
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 an
exemption for your spouse in figuring
taxable income for the part of the year
you were a resident alien. The amount
you can 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 year a dual-status
taxpayer is a nonresident alien if the
taxpayer is a resident of Canada,
Mexico, or South Korea; a U.S.
national; or a student or business
apprentice from India. See Pub. 519 for
more information.
Tax credits. You cannot take the
earned income credit, the credit for the
elderly or disabled, or any education
credit unless you elect to be taxed as a
resident alien (see Election To Be
Taxed as a Resident Alien on this
page) instead of a dual-status taxpayer.
For information on other credits, see
chapter 6 of Pub. 519.
How To Figure Tax for
Dual-Status Tax 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.
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All income for the period of
residence and all income that is
considered to be 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.
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 scholarship
income from U.S. sources.
When filing Form 1040, show the
total tax withheld on line 61. Enter
amounts from the attached statement
(Form 1040NR-EZ, line 18) to the
right of line 61 and identify and
include in the amount on line 61.
When filing Form 1040NR-EZ, show
the total tax withheld on line 18.
Enter the amount from the attached
statement (Form 1040, line 61) in the
column to the right of line 18 and
identify and include it in the amount
on line 18.
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.
Identifying Number
Social security number (SSN). In
most cases, you are required to enter
your SSN. If you do not have an SSN
but are eligible to get one, you should
apply for it. Get Form SS-5, Application
for a Social Security Card, online at
www.socialsecurity.gov/online/SS-5.
html, from your local Social Security
Administration (SSA) office, or by
calling the SSA at 1-800-772-1213.
Fill in Form SS-5 and bring it to your
local SSA office in person, 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
must show your Form DS-2019.
It usually takes about 2 weeks to get
an SSN once the SSA has all the
evidence and information it needs.
IRS individual taxpayer identification
number (ITIN). If you do not have and
are not eligible to get an SSN, you must
enter your ITIN whenever an SSN is
requested on your tax return.
For details on how to apply for an
ITIN, see Form W-7, Application for IRS
Individual Taxpayer Identification
Number, and its instructions. Get Form
W-7 online at www.irs.gov. Click on
“Individuals,” then “Individual Taxpayer
Identification Numbers (ITIN).”
It usually takes 6 to 10 weeks to get
an ITIN.
Note. An ITIN is for tax use only. It
does not entitle you to social security
benefits or change your employment or
immigration status under U.S. law.
An incorrect or missing identifying
number may increase your tax or
reduce your refund.
Line Instructions for
Filing Status
Form 1040NR-EZ
Lines 1 and 2. The amount of your tax
Name and Address
Enter your name, street address, city or
town, and country on the appropriate
lines. Include an apartment number
after the street address, if applicable.
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. In some countries the
postal code may come before the city
or town name.
Country. Enter the full name of the
country in uppercase letters in English.
Address change. If you plan to move
after filing your return, use Form 8822,
Change of Address, to notify the IRS of
your new address.
depends on your filing status. Before
you decide which box to check, read
the following explanation.
Were you single or married? If you
were married on December 31, 2009,
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, later on this page, you can
consider yourself single for the whole
year.
If your spouse died in 2009, consider
yourself married to that spouse for the
whole year, unless you remarried
before the end of 2009.
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
-4-
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,
Mexico, or South Korea, or you are a
married U.S. national, check the box on
line 1.
1. You file a return separate from
your spouse.
2. You paid more than half the cost
to keep up your home in 2009.
3. You lived apart from your spouse
for the last 6 months of 2009.
Temporary absences for special
circumstances, such as for business,
medical care, school, or military
service, count as time lived in the
home.
4. Your home was the main home of
your child, stepchild, or foster child for
more than half of 2009. 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. If
the child was born or died in 2009, you
still can file as single as long as the
home was that child’s main home for
the part of the year he or she was alive.
5. You can claim a dependency
exemption for the child (on Form
1040NR) 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.
Rounding Off to Whole
Dollars
You can round off cents to whole
dollars on your return. 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.
Taxable Income
Line 3 — Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
Only U.S. source income is included on
Instructions for Form 1040NR-EZ (2009)
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line 3 as effectively connected wages.
For most people, the amount to enter
on this line should be shown in box 1 of
their Form(s) W-2.
Do not include on line 3
amounts exempted under a tax
CAUTION treaty. Instead, include these
amounts on line 6 and complete item J
on page 2 of Form 1040NR-EZ.
!
Also include on line 3:
• Wages received as a household
employee for which you did not receive
a Form W-2 because your employer
paid you less than $1,700 in 2009.
Also, enter “HSH” and the amount not
reported on a Form W-2 on the dotted
line next to line 3.
• 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 box 8
of your Form(s) W-2. They are not
included as income in box 1. See Pub.
531, Reporting Tip Income, for more
details.
You may owe social security
and Medicare tax on unreported
CAUTION or allocated tips. See the
instructions for line 16 on page 7.
• Disability pensions shown on
Form 1042-S or Form 1099-R if you
have not reached the minimum
retirement age set by your employer.
Note. You must use Form 1040NR to
report disability pensions received after
you reach your employer’s minimum
retirement age and other payments
shown on Form 1042-S or Form
1099-R.
• Wages from Form 8919, line 6.
Missing or incorrect Form W-2.
Your employer is required to provide or
send Form W-2 to you no later than
February 1, 2010. 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 must still report your earnings
on line 3. If you lose your Form W-2 or
it is incorrect, ask your employer for a
new one.
Dependent care benefits. If you
received benefits for 2009 under your
employer’s dependent care plan, you
must use Form 1040NR. The benefits
should be shown in box 10 of your
Form(s) W-2.
Adoption benefits. If you received
employer-provided adoption benefits for
2009, you must use Form 1040NR. The
benefits should be shown in box 12 of
your Form(s) W-2, with code T.
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, enter “TEI” and the
amount of your tax-exempt interest on
the dotted line next to line 3. Include
any exempt-interest dividends from a
mutual fund or other regulated
investment company. Do not include
interest earned on your individual
retirement arrangement (IRA), health
!
Instructions for Form 1040NR-EZ (2009)
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. Do not add any
tax-exempt interest to your line 3 total.
Line 4 — Taxable refunds, credits, or
offsets of state and local income
taxes. If you received a refund, credit,
or offset of state or local income taxes
in 2009, you may receive a
Form 1099-G. If you chose to apply
part or all of the refund to your 2009
estimated state or local income tax, the
amount applied is treated as received
in 2009.
None of your refund is taxable if,
TIP in the year you paid the tax, you
did not itemize deductions. If
you were a student or business
apprentice from India in 2008 and you
claimed the standard deduction on your
2008 tax return, none of your refund is
taxable. See Students and business
apprentices from India in chapter 5 of
Pub. 519. If none of your refund is
taxable, leave line 4 blank.
For details on how to figure the
amount you must report as income, see
Recoveries in Pub. 525, Taxable and
Nontaxable Income.
Line 5 — 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.
Student Loan Interest Deduction
Worksheet — Line 9
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 box 2 of
Form(s) 1042-S, on line 5. However, if
any or all of that amount is exempt by
treaty, do not include the treaty-exempt
amount on line 5. Instead, include the
treaty-exempt amount on line 6 and
complete item J on page 2 of
Form 1040NR-EZ.
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, Tax Benefits for
Education.
Example 1. You are a citizen of a
country that does not have an income
tax treaty in force 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 2009 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 2009 shows $9,000
in box 2 and $1,260 (14% of $9,000) in
box 9.
Keep for Your Records
See the instructions for line 9 on page 6 before you begin.
1. Enter the total interest you paid in 2009 on qualified student
loans (defined on page 6). Do not enter more than $2,500 . . . .
2. Enter the amount from Form 1040NR-EZ, line 7 2.
3. Enter the amount from Form 1040NR-EZ, line 8 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . 4.
5. Is line 4 more than $60,000?
❏ No. Skip lines 5 and 6, enter -0- on line 7,
and go to line 8.
❏ Yes. Subtract $60,000 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-EZ, line 9 . . . . . . . .
-5-
1.
6.
7.
8.
.
Page 6 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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-EZ:
• Enter on line 5 the $9,000 shown in
box 2 of Form 1042-S.
• Enter $0 on line 8. 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 5 of Form 1040NR-EZ), you cannot
exclude any of the section 117 amounts
on line 8.
• Include on line 18 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 an income
tax treaty in force with the United
States that includes a provision that
exempts scholarship income 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-EZ. For details, see the
instructions for item J beginning on
page 10.
When completing Form 1040NR-EZ:
• Enter $0 on line 5. The $9,000
reported to you in box 2 of Form
1042-S is reported on line 6 (not line 5).
• Enter $9,000 on line 6.
• Enter $0 on line 8. 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 8.
• Include on line 18 any withholding
shown in box 9 of Form 1042-S.
• Provide all the required information in
item J on page 2 of Form 1040NR-EZ.
Line 6. Report on line 6 the total of all
your income that is exempt from tax by
an income tax treaty, including both
effectively connected and noneffectively
connected income. Do not include this
exempt income on line 7. You must
complete item J on page 2 of Form
1040NR-EZ to report income that is
exempt from U.S. tax.
Line 8 — 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 5. See the examples in the
instructions for line 5 beginning on
page 5.
Line 9 — Student loan interest
deduction. You can take this
deduction only if all of the following
apply.
1. You paid interest in 2009 on a
qualified student loan (see below).
2. Your filing status is single.
3. Your modified AGI is less than
$75,000. Use lines 2 through 4 of the
worksheet on page 5 to figure your
modified AGI.
Use the worksheet on page 5 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 ($3,650
for 2009), 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 (defined on page 7). 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 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 box 1 of Form(s) W-2.
• 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
Itemized Deductions Worksheet—Line 11
Keep for Your Records
1. Enter the amount of state and local income taxes you paid or that were withheld from your salary in 2009 . . .
2. Multiply line 1 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter: $166,800 ($83,400 if you checked filing status box 2) . . . . . . . . . . . . . . . . . . .
4.
1.
5. Is the amount on line 4 less than the amount on line 3? . . . . . . . . . . . . . . . . . . . . . .
No. Stop. Your deduction is not limited. Enter the amount from line 1 above on
Form 1040NR-EZ, line 11.
Yes. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Multiply line 5 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Enter the smaller of line 2 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Divide line 7 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Form 1040NR-EZ, line 11.
Then, on the dotted line to the left of the line 12 entry space, enter “IDW” . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
-6-
Instructions for Form 1040NR-EZ (2009)
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Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(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:
• 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 11 — Itemized deductions.
Enter the total state and local income
taxes you paid or that were withheld
from your salary in 2009. Use the
worksheet on page 6 to figure the
amount to enter on line 11 if the
amount on line 10 is more than
$166,800 if you checked filing status
box 1, or more than $83,400 if you
checked filing status box 2. If, during
2009, 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 line 4 on page 5.
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 13 — Exemption deduction.
Generally, you can take an exemption
of $3,650 for yourself. Use the
worksheet below to figure the amount,
if any, to enter on line 13 if your AGI
from line 10 is more than $166,800 if
you checked filing status box 1, or more
than $125,100 if you checked filing
status box 2.
Note. Residents of Canada, Mexico,
South Korea, and U.S. nationals may
be able to claim exemptions for their
dependents and, if married, their
spouse. Residents of India who were
students or business apprentices may
also be able to take exemptions for
their spouse and dependents. However,
you must use Form 1040-NR to claim
the additional exemptions.
Line 16 — 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-EZ, line 3.
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.
Exemption Deduction Worksheet—Line 13
1.
2.
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 16 the
amount from line 13 of Form 8919.
Include the amount from line 6 of Form
8919 on Form 1040NR-EZ, line 3.
!
Payments
Line 18 — Federal income tax
withheld. Add the amounts shown as
federal income tax withheld on your
Form(s) W-2, 1042-S, and 1099-R.
Enter the total on line 18. The
amount(s) withheld should be shown in
box 2 of your Form(s) W-2, box 9 of
your Form(s) 1042-S, and box 4 of your
Form(s) 1099-R. Attach all Form(s) W-2
and 1042-S to the front of your return.
Attach Form(s) 1099-R to the front of
your return of your return if federal
income tax was withheld.
Line 19 — 2009 estimated tax
payments. Enter any estimated
federal income tax payments you made
using Form 1040-ES (NR) for 2009.
Include any overpayment that you
applied to your 2009 estimated tax
from:
• Your 2008 return, or
• An amended return (Form 1040X).
Keep for Your Records
Is the amount on Form 1040NR-EZ, line 10, more than the amount shown on line 4 below for your filing status?
Enter $3,650 on Form 1040NR-EZ, line 13.
No.
STOP
Yes.
Go to line 3.
Exemption amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . .
4.
Enter the amount shown below for the filing status box you checked on page 1
of Form 1040NR-EZ.
• Box 1 — $166,800 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• Box 2 — $125,100
}
5.
Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
Is line 5 more than $122,500 ($61,250 if you checked filing status box 2)?
Yes.
No.
STOP
2.
$3,650
3.
4.
5.
Enter $2,433 on Form 1040NR-EZ, line 13. Do not complete
the rest of this worksheet.
Divide line 5 by $2,500 ($1,250 if you checked filing status box 2). 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 the decimal on line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
Divide line 8 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Exemption deduction. Subtract line 9 from line 2. Enter the result here and on
Form 1040NR-EZ, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Instructions for Form 1040NR-EZ (2009)
-7-
.
Page 8 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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.
Note. Your choice of direct deposit is
only valid for the current year. You can
choose another method to receive your
refund next year.
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.
U.S. Series I Savings Bonds. You
can use your refund to buy up to
$5,000 in U.S. Series I Savings Bonds.
The amount you request must be a
multiple of $50. You do not need a
TreasuryDirect® account to do this.
See the Form 8888 instructions for
details.
Line 23b. The routing number must
be nine digits. The first two digits must
be 01 through 12 or 21 through 32.
Otherwise, the direct deposit will be
rejected and a check sent instead. On
the sample check on this page, 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
23b 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 23c. 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 23d. 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 on this page, the account
number is 20202086. Do not include
the check number.
For all direct deposits, the name on
the return must match the name on the
bank account. 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).
Line 23e. If you want your refund
mailed to an address not listed on
-8-
Instructions for Form 1040NR-EZ (2009)
Sample Check—Lines 23b Through 23d
1234
RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000
䊲
PL
E
15-0000/0000
SA
ANYPLACE BANK
Anyplace, LA 70000
$
M
PAY TO THE
ORDER OF
Routing
number
Account
number
(line 23b)
(line 23d)
"’86". 1234
|:250250025|:202020
Do not include
the check number
䊲
For
DOLLARS
Note: The routing and account numbers may be in different places on your check.
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-EZ. On the statement,
list all of the payments you made in
2009 and show the name(s) and
identifying number(s) under which you
made them.
Line 20 — Credit for amount paid with
Form 1040-C. Enter any amount you
paid with Form 1040-C for 2009.
Line 21 — Total payments. Add
lines 18 through 20. Enter the total on
line 21.
Amount paid with request for
extension of time to file. If you filed
Form 4868 to get an automatic
extension of time to file
Form 1040NR-EZ, include in the total
on line 21 any amount you paid with
that form or by electronic funds
withdrawal or credit or debit card. If you
paid by credit or debit card, do not
include on line 21 the convenience fee
you were charged. On the dotted line
next to line 21, enter “Form 4868” and
show the amount paid.
Refund
Line 22 — Amount overpaid. If line
22 is under $1, we will send a refund
only on written request.
If the amount you overpaid is
TIP large, you may want 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 2010 on page 12.
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 22 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
to which you owe the debt.
Lines 23a through 23d — 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).
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 23a 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 23a and attach
Form 8888 if you want to split the direct
deposit of your refund among two or
three accounts, or
• Complete lines 23b through 23d 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 23a. Draw a
line through the boxes on lines 23b and
23d.
!
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
page 1 of Form 1040NR-EZ, enter that
address here. See Foreign address on
page 4 for information on entering a
foreign address.
Note. If the address on page 1 is not
in the United States, you can enter an
address in the United States on line
23e. However, if the address on page 1
is in the United States, the IRS cannot
mail a refund to a different address in
the United States.
Line 24 — Applied to your 2010
estimated tax. Enter on line 24 the
amount, if any, of the overpayment on
line 22 you want applied to your 2010
estimated tax. This election cannot be
changed later.
Amount You Owe
Line 25 — Amount you owe.
Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
RBS WorldPay, Inc.
1-888-9-PAY-TAXTM (1-888-972-9829)
1-877-517-4881 (Customer Service)
www.payUSAtax.com
Official Payments Corporation
1-888-UPAY-TAXTM (1-888-872-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
To pay by 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
A convenience fee will be charged
by the service provider. Fees may vary
among 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
next.
withheld from your pay by filing
a new Form W-4 or (b) make estimated
tax payments for 2010. See Income
Tax Withholding and Estimated Tax
Payments for 2010 on page 12.
What if you cannot pay? If you
cannot pay the full amount shown on
line 25 when you file, you can ask for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an
installment agreement, you can pay all
or part of the tax you owe in monthly
installments. Generally, you can 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 due
date. 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,
Installment Agreement Request. To
apply online, go to www.irs.gov, click on
“I Need To...,” and select “Set Up a
Payment Plan.” If you use Form 9465,
you should receive a response to your
request to make installment payments
within 30 days. But if you file your
return after March 31, it may take us
longer to reply.
Extension of time to pay. If paying
the tax when it is due would cause you
an undue hardship, you can ask for an
extension of time to pay by filing Form
1127, Application for Extension of Time
for Payment of Tax, on or before the
due date (without regard to extensions)
for filing your return. An extension
generally will not be granted for more
than 6 months. You will be charged
interest on the tax not paid by the due
date (without regard to extensions) for
filing your return. You must pay the tax
Instructions for Form 1040NR-EZ (2009)
-9-
To save interest and penalties,
TIP pay your taxes in full by the due
date. You do not have to pay if
line 25 is under $1.
Include any estimated tax penalty
from line 26 in the amount you enter on
line 25.
You can pay by check, money order,
credit or debit card, or the electronic
federal tax payment system (EFTPS).
Do not include any estimated tax
payment for 2010 in this payment.
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 “2009 Form
1040NR-EZ” and your name, address,
daytime phone number, and SSN or
ITIN on your payment.
To help us 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
xx
not enter “$ XXX – ” or “$ XXX100”).
To pay by credit or debit card. To
pay by credit or debit card, call toll-free
or visit the website of one of the service
providers listed on this page and follow
the instructions.
before the extension runs out. If you do
not, penalties may be imposed.
Line 26 — Estimated tax penalty.
You may owe this penalty if:
• Line 25 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.
The “tax shown on your return” is the
amount on your 2009 Form
1040NR-EZ, line 15.
Exception. You will not owe the
penalty if your 2008 tax return was for a
tax year of 12 full months and any of
the following applies.
1. You had no tax shown on your
2008 return and you were a U.S. citizen
or resident for all of 2008.
2. Line 21 on your 2009 return is at
least 100% of the tax shown on your
2008 return. (But see Caution below.)
Your estimated tax payments for 2009
must have been made on time and for
the required amount.
3. Line 21 on your 2009 return is at
least 90% of the tax shown on your
2008 return, your AGI shown on your
2008 return was less than $500,000
(less than $250,000 if you checked
filing status box 2 for 2009), and you
certify on Form 2210 (or Form 2210-F
for farmers and fishermen) that more
than 50% of the gross income on your
2008 return was from a small business.
A small business is one that had an
average of fewer than 500 employees
for 2008. See Form 2210 (or Form
2210-F) and its instructions for details.
Your estimated tax payments for 2009
must have been made on time and for
the required amount.
If your 2008 AGI was over
$150,000 (over $75,000 if you
CAUTION checked filing status box 2 for
2009), item (2) applies only if line 21 on
your 2009 tax return is at least 110% of
the tax shown on your 2008 return. This
rule does not apply to farmers and
fishermen or if item (3) applies.
For most people, the “tax shown on
your 2008 return” is the amount on your
2008 Form 1040NR-EZ, line 15.
The IRS will waive the penalty
TIP to the extent any underpayment
is due to adjustments made to
the income tax withholding tables that
took effect in spring 2009. You must
request a waiver by filing Form 2210 or
2210-F with your return.
Figuring the penalty. If the
Exception above does not apply and
you choose to figure the penalty
yourself, see Form 2210 (or 2210-F for
farmers or 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 26. Add the
penalty to any tax due and enter the
total on line 25. If you are due a refund,
subtract the penalty from the
overpayment you show on line 22. Do
not file Form 2210 with your return
unless Form 2210 indicates that you
!
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must do so. Instead, keep it for your
records.
Because Form 2210 is
TIP complicated, you can leave line
26 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
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 your preparer, a
friend, family member, or any other
person you choose to discuss your
2009 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 digits the designee
chooses as his or her personal
identification number (PIN).
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, Practice Before the IRS and
Power of Attorney.
The authorization will automatically
end no later than the due date (without
regard to extensions) for filing your
2010 tax return (see When To File on
page 2). If you wish to revoke the
authorization before it ends, see Pub.
947.
Signature
Form 1040 NR-EZ is not considered a
valid return unless you sign it. Be sure
to date your return and enter your
occupation(s) in the United States. If
you have someone prepare your return,
you are still responsible for the
correctness of the return. If your return
is signed by a representative for you,
you must have a power of attorney
attached that specifically authorizes the
representative to sign your return. To
do this, you can use Form 2848.
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.
Child’s return. If your child cannot
sign the return, either parent can sign
the child’s name in the space provided.
Then, enter “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.
Other Information
(Page 2)
Answer all questions.
Item A
List all countries of which you were a
citizen or national during the tax year.
Item B
List the country in which you claimed
residence for tax purposes during the
tax year.
Item C
If you have completed immigration
Form I-485 and submitted the form to
the U.S. Citizenship and Immigration
Services, you have applied to become
a green card holder (lawful permanent
resident) of the United States.
Item G
Enter the dates you entered and left the
United States during 2009 on short
business trips, or to visit family, go on
vacation, or return home briefly. If you
are a resident of Canada or Mexico and
commute to work in the United States
on more than 75% of the workdays
during your working period, you are a
regular commuter and do not need to
enter the dates you entered and left the
United States during the year.
“Commute” means to travel to work and
return to your residence within a
24-hour period. Check the appropriate
box for Canada or Mexico and skip to
item H. See Days of Presence in the
United States in Pub. 519, chapter 1.
If you are in the United States on
January 1, enter 01/01 as the first date
you entered the United States. If you
are in the United States on December
31, do not enter a final date departed.
Item H
Review your entry and passport stamps
or other records to count the number of
days you were actually present in the
United States during the years listed. A
day of presence is any day that you are
physically present in the United States
at any time during the 24-hour period
beginning at 12:01 a.m. For the list of
exceptions to the days you must count
as actually being present in the United
States, see Days of Presence in the
United States in Pub. 519, chapter 1. If
you were not in the United States on
any day of the tax year, enter -0-.
Item I
If you have filed a U.S. income tax
return for a prior year, enter the latest
year for which you filed a return and the
form number you filed.
Item J
If you have ever changed your visa
type, check the “Yes” box. For example,
you entered the United States in 2008
on an F-1 visa as an academic student.
During 2009 you changed to a J-1 or
H-1B visa as a teacher or researcher.
You will check the “Yes” box.
Line 1. 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 of the tax treaty
between the United States and that
country to properly complete item J.
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. 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-EZ,
you must provide all the information
requested in item J.
Column (a), Country. Enter the
treaty country which qualifies you for
treaty benefits.
Column (b), Tax treaty article.
Enter the number of the treaty article
which exempts the income from U.S.
tax.
Column (c), Number of months
claimed in prior tax years. Enter the
number of months in prior tax years for
which you claimed an exemption from
-10-
Instructions for Form 1040NR-EZ (2009)
Item D
If you checked “Yes” for D1 or D2, you
may be a U.S. tax expatriate and
special rules may apply to you. See
Expatriation Tax in Pub. 519, chapter 4,
for more information.
Item E
Enter your visa type on the last day of
the tax year. Examples are the
following:
• J-1 Exchange visitor.
• H-1B Temporary worker with
specialty occupation.
• F-1 Students-academic institutions.
Item F
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U.S. tax based on the specified treaty
article.
Column (d), Amount of exempt
income in current tax year. Enter the
amount of income in the current tax
year that is exempt from U.S. tax based
on the specified treaty article.
Line (e), Total. Add the amounts in
column (d). Enter the total on line 1e
and on page 1, line 6. Do not include
this amount in the amounts entered on
Form 1040NR-EZ, page 1, line 3 or 5.
If required, attach Form 8833.
Line 2. Check “Yes” if you are subject
to tax in a foreign country on any of the
income reported on line 1, column (d).
Example. Sara is a citizen of Italy
and was a resident there until
September 2008, when she moved to
the United States to accept a position
as a high school teacher at an
accredited public high school. Sara
came to the United States on a J-1 visa
(Exchange visitor) and signed a
contract to teach for 2 years at this U.S.
school. She began teaching in
September 2008 and plans to continue
teaching through May 2010. Sara’s
salary per school year is $40,000. She
plans to return to Italy in June 2010 and
resume her Italian residence. For
calendar year 2009, Sara earned
$40,000 from her teaching position.
She completes the table in item J on
her 2009 tax return as shown in the
example on this page.
If you are claiming tax treaty
benefits and you failed to submit
CAUTION adequate documentation to a
withholding agent, you must attach to
your tax return 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-EZ.
If you fail to report the required
information, you will be charged a
penalty of $1,000 for each failure
unless you show that such failure is
due to reasonable cause and not willful
neglect. For more details, see Form
8833 and its instructions.
Exceptions. You do not have to file
Form 8833 for any of the following.
1. You claim a treaty reduces the
withholding tax on interest, dividends,
rents, royalties, or other fixed or
determinable annual or periodical
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
!
Instructions for Form 1040NR-EZ (2009)
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.
Include all the required information on
your payment if you owe tax and are
paying by check or money order? See
the instructions for line 25 on page 9 for
details.
File only one original return for the same
year, even if you have not gotten your
refund or have not heard from the IRS
since you filed? Filing more than one
original return for the same year or
sending in more than one copy of the
same return (unless we ask you to do
so) could delay your refund.
Refund Information
Reminders
Return Checklist
This checklist can help you file a
correct return. Mistakes can delay your
refund or result in notices being sent to
you.
Did you:
Enter the correct SSN or ITIN in the
space provided on Form 1040NR-EZ?
Check that your name and SSN or ITIN
agree with your social security card or
the IRS notice assigning your ITIN? If
not, certain deductions and credits may
be reduced or disallowed, your refund
may be delayed, and you may not
receive credit for your social security
earnings.
Use the amount from line 14 (Taxable
income), and the proper filing status, to
find your tax in the Tax Table? Be sure
you entered the correct tax on line 15.
Check your math, especially when
figuring your taxable income, federal
income tax withheld, total payments,
and refund or amount you owe?
Enter the correct amounts for line 11
(Itemized deductions) and line 13
(Exemption)?
Sign and date Form 1040NR-EZ and
enter your occupation(s) in the United
States?
Enter your name and address in the
correct order in the spaces provided on
Form 1040NR-EZ?
Include your apartment number in your
address if you live in an apartment?
Attach Form(s) W-2, 1042-S, and
1099-R to the front of the return? Attach
Form(s) 1099-R only if federal income
tax was withheld.
You can go online to check the status
of your refund 3 to 4 weeks after you
file your return.
Go to www.irs.gov/individuals
and click on Where’s My
Refund. Have a copy of your tax
return handy. You will need to provide
the following information from your
return:
• Your SSN or ITIN,
• Your filing status, and
• The exact whole dollar amount of
your expected refund.
Refunds are sent out weekly on
TIP Fridays. If you check the status
of your refund and are not given
the date it will be issued, please wait
until the next week before checking
back.
If you do not have Internet access,
call:
• 1-800-829-1954 during the hours
shown on page 14 under Calling the
IRS, or
• 1-800-829-4477 24 hours a day, 7
days a week, for automated refund
information.
Do not send in a copy of your return
unless asked to do so.
To get a refund, you generally must
file your return within 3 years from the
date the return was due (including
extensions).
Refund information also is available
in Spanish at www.irs.gov/espanol and
the phone numbers listed above.
Address Change
If you move after filing your return,
always notify the IRS in writing of your
Example. Item J—Tax Exempt Treaty
(a) Country
(b) Tax treaty article
Italy
20
(c) Number of
months claimed in
prior tax years
(d) Amount of
exempt income in
current tax year
4
$40,000
(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not
enter it on line 3 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$40,000
-11-
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new address. To do this, use Form
8822.
Income Tax Withholding and
Estimated Tax Payments for
2010
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
employer to change the amount of
income tax withheld from your 2010
pay. For details on how to complete
Form W-4, see the Instructions for
Form 8233 and Notice 1392,
Supplemental Form W-4 Instructions for
Nonresident Aliens.
If you do not pay your tax through
withholding, or do not pay enough tax
that way, you might have to pay
estimated tax. In general, you do not
have to make estimated tax payments if
you expect that your 2010 Form
1040NR-EZ will show a tax refund or a
tax balance due the IRS of less than
$1,000. If your total estimated tax for
2010 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 2010 and you must
pay estimated tax, use Form 1040-ES.
For more information, see Pub. 505,
Tax Withholding and Estimated Tax,
and Pub. 519.
Need 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.
Amended Return
File Form 1040X to change a return
you already filed. Also, use Form
1040X if you filed Form 1040NR-EZ
and you should have filed 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. You may have more time to file
Form 1040X if you live in a federally
declared disaster area or you are
physically or mentally unable to
manage your financial affairs. See
Pub. 556, Examination of Returns,
Appeal Rights, and Claims for Refund,
for details.
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-EZ
instruction booklet. For example, if you
are filing a 2006 return in 2010, 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
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.
519 for details on some of these
penalties.
You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts can be
complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040NR-EZ, page 1. Do not
include interest or penalties (other than
the estimated tax penalty) in the
amount you owe on line 25.
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.
Identity theft occurs when someone
uses your personal information such as
your name, social security number
(SSN), individual taxpayer identification
number (ITIN), 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 or ITIN,
• Ensure your employer is protecting
your SSN or ITIN, 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
-12-
Instructions for Form 1040NR-EZ (2009)
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, 1042-S, and 1099) 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.
Secure Your Tax Records
from Identity Theft
Page 13 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
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IRS Identity Theft Hotline at
1-800-908-4490 or submit Form 14039.
For more information, see Pub.
4535, Identity Theft Prevention and
Victim Assistance.
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
National Taxpayer Advocate helpline at
1-877-777-4778 or TTY/TDD
1-800-829-4059.
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
can 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.
What Are Your Rights As A
Taxpayer?
You have the right to be treated fairly,
professionally, promptly, and
courteously by IRS employees. Our
goal at the IRS is to protect your rights
so that you will have the highest
confidence in the integrity, efficiency,
and fairness of our tax system. To
ensure that you always receive such
treatment, you should know about the
many rights you have at each step of
the tax process. For details, see Pub. 1,
Your Rights As A Taxpayer.
1-800-829-1040 (hearing impaired
customers with access to TTY/TDD
equipment may call 1-800-829-4059).
Do not send questions with your return.
Research Your Tax Questions
Online
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 4) when you write.
You can find answers to many of your
tax questions online in several ways by
accessing the IRS website at www.irs.
gov/businesses/small/international and
then clicking on “Help With Tax
Questions - International Taxpayers.”
Here are some of the methods you may
want to try.
• Frequently asked questions. This
section contains an extensive list of
questions and answers. You can select
your question by category or keyword.
• Tax trails. This is an interactive
section which asks questions you can
answer by selecting “Yes” or “No.”
• Tax topics.
If you are outside the United States,
you can call 215-516-2000
(English-speaking only). This number is
not toll-free. Assistance in answering
tax questions and filling out tax returns
is also available in person from IRS
offices in Beijing, Frankfurt, London,
and Paris. 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.
Free Help With Your Return
Free help in preparing your return is
available nationwide from
IRS-sponsored volunteers. These
volunteers are trained and certified to
prepare federal income tax returns by
passing an IRS test. The Volunteer
Income Tax Assistance (VITA) program
is designed to help low-income
taxpayers. The Tax Counseling for the
Elderly (TCE) program is designed to
assist taxpayers age 60 or older with
their tax return preparation. VITA/TCE
tax preparation sites must adhere to
strict quality standards necessary to
prepare accurate returns. Volunteers
will help you with claiming the credits
and deductions you may be entitled to.
For more information on these
programs, go to www.irs.gov and enter
keyword “VITA” in the upper right
corner. Or, call us at 1-800-829-1040.
To find the nearest AARP Tax-Aide
site, visit AARP’s website at www.aarp.
org/money/taxaide or call
1-888-227-7669.
When you go for help, take proof of
identity and social security numbers (or
individual taxpayer identification
numbers) for your spouse, your
dependents, and yourself. Take a copy
of your 2008 tax return (if available), all
your Forms W-2, 1042-S, and 1099 for
2009, and any other information about
your 2009 income and expenses.
Everyday Tax Solutions
You should get an answer in about 30
days. For the mailing address, call us at
In the United States 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 the phone book
under “United States Government,
Internal Revenue Service.” You can call
1-800-829-1040. For TTY/TDD help,
call 1-800-829-4059.
Instructions for Form 1040NR-EZ (2009)
-13-
Other Ways To Get Help
Send Your Written Tax
Questions to the IRS
Taxpayer Assistance
How can you get IRS tax forms and
publications?
• You can download them from the IRS
website. Click on “Forms and
Publications” 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 for People With
Disabilities
Telephone help is available using TTY/
TDD equipment by calling
1-800-829-4059. Braille materials are
available at libraries that have special
services for people with disabilities.
Tax Services in Other
Languages
To better serve taxpayers whose native
language is not English, we have
products and services in various
languages.
For Spanish speaking taxpayers, we
have:
• Spanish Publication 17, El Impuesto
Federal sobre los Ingresos, and
• The Espanol
˜ website, www.irs.gov/
espanol.
We also offer a Basic Tax
Responsibilities CD/DVD in the
following languages.
• Spanish
• Chinese
• Vietnamese
• Korean
• Russian
Page 14 of 25
Instructions for Form 1040NR-EZ (2009)
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If you are in the United States and
want to get a copy of this CD/DVD, call
the National Distribution Center at
1-800-829-3676 and ask for Pub. 4580
in your language.
The IRS Taxpayer Assistance
TIP Centers provide over-the-phone
interpreter assistance in more
than 170 different languages. To find
the number see Everyday Tax
Solutions on page 13.
Death of a Taxpayer
If a taxpayer died before filing a return
for 2009, the taxpayer’s personal
representative may have to file and
sign a return for that taxpayer. A
personal representative can be an
executor, administrator, or anyone who
is in charge of the deceased taxpayer’s
property. If the deceased taxpayer did
not have to file a return but had tax
withheld, a return must be filed to get a
refund. The person who files the return
must enter “Deceased,” the deceased
taxpayer’s name, and the date of death
across the top of the return. If this
information is not provided, it may delay
the processing of the return.
The personal representative should
promptly notify all payers of income,
including financial institutions, of the
taxpayer’s death. This will ensure the
proper reporting of income earned by
the taxpayer’s estate or heirs. A
deceased taxpayer’s SSN or ITIN
should not be used for tax years after
the year of death, except for estate tax
return purposes.
Claiming a refund for a deceased
taxpayer. If you are a court-appointed
representative, file Form 1040NR-EZ
for the decedent and attach a copy of
the certificate that shows your
appointment. All other filers requesting
the deceased taxpayer’s refund,
including the deceased taxpayer’s
spouse, must file the return and attach
Form 1310.
For more details, see Pub. 559.
How Do You Make a Gift to
Reduce Debt Held By the
Public?
If you wish to do so, 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
Amount You Owe on page 9 for details
on how to pay any tax you owe.
You may be able to deduct this
TIP gift on your 2010 tax return as a
charitable contribution. But you
must file Form 1040NR to do so.
Calling the IRS
If you cannot find the answer to your
question in these instructions or online,
please call us for assistance. See
Making the Call below. If you are in the
United States, you will not be charged
for the call unless your phone company
charges you for toll-free calls. Our
normal hours of operation are Monday
through Friday from 7:00 a.m. to 10:00
p.m. local time. Assistance provided to
callers from Alaska and Hawaii will be
based on the hours of operation in the
Pacific time zone.
If you want to check the status
TIP of your 2009 refund, see Refund
Information on page 11.
Before You Call
IRS representatives care about the
quality of the service provided to you,
our customer. You can help us provide
accurate, complete answers to your
questions by having the following
information available.
• The tax form, schedule, or notice to
which your question relates.
• The facts about your particular
situation. The answer to the same
question often varies from one taxpayer
to another because of differences in
their age, income, whether they can be
claimed as a dependent, etc.
• The name of any IRS publication or
other source of information that you
used to look for the answer.
To maintain your account security,
you may be asked for the following
information, which you should also
have available.
• Your social security number or
individual taxpayer identification
number.
• The amount of refund and filing
status shown on your tax return.
• The “Caller ID Number” shown at the
top of any notice you received.
• Your personal identification number
(PIN) if you have one.
• Your date of birth.
• The numbers in your street address.
• Your ZIP code.
If you are asking for an installment
agreement to pay your tax, you will be
asked for the highest amount you can
pay each month and the date on which
you can pay it.
Evaluation of services provided.
The IRS uses several methods to
evaluate our telephone service. One
method is to record telephone calls for
quality purposes only. A random
sample of recorded calls is selected for
review through the quality assurance
process. Other methods include
listening to live calls in progress and
random selection of customers for
participation in a customer satisfaction
survey.
Making the Call
If you are in the United States, call
1-800-829-1040 (hearing impaired
customers with TTY/TDD equipment
can call 1-800-829-4059). Our menu
allows you to speak your responses or
use your keypad to select a menu
option. After receiving your menu
selection, the system will direct your
call to the appropriate assistance.
-14-
If you are outside the United States,
call 215-516-2000 (English-speaking
only). This number is not toll-free.
Before You Hang Up
If you do not fully understand the
answer you receive, or you feel our
representative may not fully understand
your question, our representative needs
to know this. He or she will be happy to
take additional time to be sure your
question is answered fully.
By law, you are responsible for
paying your share of federal income
tax. If we should make an error in
answering your question, you are still
responsible for the payment of the
correct tax. Should this occur, however,
you will not be charged any penalty.
Quick and Easy Access
to Tax Help and Tax
Products
Internet. You can access the
IRS website 24 hours a day,
7 days a week, at www.irs.gov.
Online services and help. Go to
www.irs.gov to obtain information on:
• Online Services — Conduct business
with the IRS electronically.
• Taxpayer Advocate Service — Helps
taxpayers resolve problems with the
IRS.
• Where’s My Refund — Your refund
status anytime from anywhere.
• Free Tax Return Preparation — Free
tax assistance and preparation.
• Recent Tax Changes — Highlights on
newly enacted tax law.
• Innocent Spouses — Tax information
for innocent spouses.
• Disaster Tax Relief — Tax relief
provisions for disaster situations.
• Identity Theft and Your Tax
Records — Safeguard your identity and
tax records.
• Online Payment Agreement (OPA)
Application — Online agreements.
• Applying for Offers in
Compromise — Information on offers in
compromise.
View and download products. Click
on “Forms and Publications” or go to
www.irs.gov/formspubs to:
• View or download current and
previous year tax products.
• Order current year tax products
online.
The Forms and Publications page
provides links to access and acquire
both electronic and print media.
Additionally, the “Search” function
provides basic and advanced search
capabilities for published products
available on www.irs.gov.
Online ordering of products. To
order tax products delivered by mail, go
to www.irs.gov/formspubs.
• For current year products, click on
“Forms and publications by U.S. mail.”
• For a tax booklet of forms and
instructions, click on “Tax packages.”
Instructions for Form 1040NR-EZ (2009)
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Instructions for Form 1040NR-EZ (2009)
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• For tax products on a DVD, click on
“Tax products on DVD (Pub. 1796).”
See DVD below.
Disclosure, Privacy Act, and
Paperwork Reduction Act Notice.
We ask for the information on this form
to carry out U.S. Internal Revenue laws.
Sections 6001, 6011, 6012(a) and their
regulations require that you give us the
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
filers and paid preparers to provide their
identifying numbers. If you do not file a
return, do not provide requested
information, or provide fraudulent
information, you may be subject to
penalties and criminal prosecution. We
may also have to disallow the
exemptions, exclusions, credits,
deductions, or adjustments. This could
make the tax higher or delay any
refund. Interest may also be charged.
This notice applies to all papers you
file with us and to any questions we
need to ask to complete, correct, or
process your return, or to figure and
collect your tax, interest, or penalties.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions
must be retained as long as their
contents may become material in the
administration of any Internal Revenue
law.
Generally, tax returns and return
information are confidential, as required
by section 6103. However, section
6103 sometimes allows or requires the
IRS to disclose the information to
others. For example, we may disclose
your tax information to the Department
of Justice to enforce the tax laws, and
to cities, states, the District of
Columbia, and U.S. commonwealths or
possessions to carry out their tax laws.
We may disclose this 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 to
determine the amount of or to collect
the tax you owe. We may disclose this
information to the Comptroller General
of the United States to permit review of
the IRS. We may disclose this
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
To get information, forms, and
TIP publications in Spanish, click
“Espanol” in the upper right
corner of www.irs.gov.
Phone.
Tax forms and publications. Call
1-800-TAX-FORM (1-800-829-3676) to
order current and prior year forms,
instructions, and publications. You
should receive your order within 10
working days.
Tax help and questions. Call
1-800-829-1040.
Hearing impaired TTY/TDD. Call
1-800-829-4059.
Refund hotline. Call
1-800-829-1954.
National taxpayer advocate helpline.
Call 1-877-777-4778.
Walk-in. You can pick up some
of the most requested forms,
instructions, and publications at
many IRS offices, post offices, and
libraries, and from our U.S. embassies
and consulates abroad (but only during
the tax return filing period).
Mail. You can order forms,
instructions, and publications by
sending an order to the Internal
Revenue Service, 1201 N. Mitsubishi
Motorway, Bloomington, IL 61705-6613
U.S.A.
DVD. Buy IRS Publication 1796
(IRS Tax Products DVD) for
$30. Price is subject to change.
There may be a handling fee. The DVD
includes current-year and prior-year
forms, instructions, and publications;
Internal Revenue Bulletins; and toll-free
and email technical support. The DVD
is released twice during the year. The
first release will ship early January
2010 and the final release will ship
early March 2010.
Internet. Buy the DVD from:
• National Technical Information
Service (NTIS) at
www.irs.gov/cdorders
• Government Printing Office (GPO) at
http://bookstore.gpo.gov (search for
Pub. 1796)
Telephone. Buy the DVD from:
• NTIS at 1-877-233-6767
• GPO at 1-866-512-1800
Other ways to get help. See page 13
for information.
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 for other
information. If you have any questions
about the rules for filing and giving
information, call or visit any IRS 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 2.
Estimates of taxpayer burden. The
table below shows burden estimates as
of October 2009 for taxpayers filing a
Form 1040NR-EZ. Time spent and
out-of-pocket costs are presented
separately. Out-of-pocket costs include
any expenses incurred by taxpayers to
prepare and submit their tax returns.
Examples include tax return preparation
and submission fees, postage and
photocopying costs, and tax
preparation software costs.
Reported time and cost burdens are
national averages and do not
necessarily reflect a “typical” case. For
instance, the estimated average time
burden for all taxpayers filing a Form
1040NR or 1040NR-EZ is 12 hours,
with an average cost of $194 per
return. This average includes all
associated forms and schedules,
across all preparation methods and
taxpayer activities. Taxpayers filing
Form 1040NR-EZ are expected to have
an average burden of about 7.2 hours,
with an average cost of $42 per return.
Within each of these estimates, there is
significant variation in taxpayer activity.
Similarly, tax preparation fees vary
extensively depending on the tax
situation of the taxpayer, the type of
professional preparer, and the
geographic area.
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 above.
Estimated Average Taxpayer Burden
The average time and costs required to complete and file Form 1040NR-EZ, its schedules, and accompanying forms will vary
depending on individual circumstances. The estimated averages are:
Average Time Burden (Hours)
Average Cost* (Dollars)
7.2
$42
* This average is a weighted average for all taxpayers. Because few taxpayers use paid preparers or software for this return, the dollar estimate may be quite
different from actual expenses.
Instructions for Form 1040NR-EZ (2009)
-15-
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IRS Customer Service Standards
At the IRS, our goal is to continually improve the quality of
our services. To achieve that goal, we have developed customer
service standards in the following areas.
● Access to information.
● Canceling penalties.
● Resolving problems.
● Simpler forms.
● Easier filing and payment options.
● Accuracy.
If you would like information about the IRS standards
and a report of our accomplishments, see Pub. 2183.
● Prompt refunds.
Help With Unresolved Tax Issues
Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is an independent
organization within the IRS whose employees assist
taxpayers who are experiencing economic harm, who are
seeking help in resolving problems with the IRS, or who
believe that an IRS system or procedure is not working as
it should. Here are seven things every taxpayer should know
about TAS:
6. TAS has at least one local taxpayer advocate in every
state, the District of Columbia, and Puerto Rico. You can
call your local advocate, whose number is in your phone
book, in Publication 1546, Taxpayer Advocate
Service—Your Voice at the IRS, and on our website at
www.irs.gov/advocate. You can also call our toll-free line at
1-877-777-4778 or TTY/TDD 1-800-829-4059.
1. TAS is your voice at the IRS.
7. You can learn about your rights and responsibilities as a
taxpayer by visiting our online tax toolkit at
www.taxtoolkit.irs.gov.
2. Our service is free, confidential, and tailored to meet
your needs.
3. You may be eligible for TAS help if you have tried to
resolve your tax problem through normal IRS channels and
have gotten nowhere, or you believe an IRS procedure just
is not working as it should.
Low Income Taxpayer Clinics (LITCs)
4. TAS helps taxpayers whose problems are causing
financial difficulty or significant cost, including the cost of
professional representation. This includes businesses as well
as individuals.
5. TAS employees know the IRS and how to navigate it.
We will listen to your problem, help you understand what
needs to be done to resolve it, and stay with you every step
of the way until your problem is resolved.
The Low Income Taxpayer Clinic program serves
individuals who have a problem with the IRS and whose
income is below a certain level. LITCs are independent
from the IRS. Most LITCs can provide representation
before the IRS or in court on audits, tax collection disputes,
and other issues for free or for a small fee. If an
individual’s native language is not English, some clinics can
provide information in certain other languages about
taxpayer rights and responsibilities. For more information,
see Publication 4134, Low Income Taxpayer Clinic List.
This publication is available at www.irs.gov, by calling
1-800-TAX-FORM (1-800-829-3676), or at your local IRS
office.
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
The Taxpayer Advocacy Panel (TAP) is a diverse group of
citizen volunteers who listen to taxpayers, identify
taxpayers’ issues, and make suggestions for improving IRS
service and customer satisfaction. The panel is
demographically and geographically diverse, with at least
one member from each state, the District of Columbia, and
Puerto Rico. To learn more about the TAP, go to
www.improveirs.org or call 1-888-912-1227 toll-free.
-16-
Instructions for Form 1040NR-EZ (2009)
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2009 Tax Table
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
101
104
106
109
111
114
116
119
121
124
126
129
131
134
136
139
141
144
146
149
101
104
106
109
111
114
116
119
121
124
126
129
131
134
136
139
141
144
146
149
1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
At
least
Example. Mr. Brown is single. His taxable income on line 14 of Form
1040NR-EZ is $23,250. First, he finds the $23,250-23,300 income line.
Next, he finds the “Single” column and reads down the column. The
amount shown where the income line and filing status column meet is
$3,074. This is the tax amount he should enter on line 15 of Form
1040NR-EZ.
If Form
1040NR-EZ,
line 14, is –
And you are –
Single
Married
filing
separately
At
least
But
less
than
Your tax is –
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
1,525
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
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
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
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
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
271
274
276
279
281
284
286
289
291
294
296
299
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
271
274
276
279
281
284
286
289
291
294
296
299
2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
And you are –
Single
Married
filing
separately
3,000
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
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
23,250
23,300
23,350
23,400
3,066
3,074
3,081
3,089
3,066
3,074
3,081
3,089
And you are –
Single
Married
filing
separately
Your tax is –
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
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
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
808
813
818
823
828
833
839
846
854
861
869
876
884
891
899
906
914
921
929
803
808
813
818
823
828
833
839
846
854
861
869
876
884
891
899
906
914
921
929
7,000
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
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
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
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
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
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
Married
filing
separately
6,000
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
4,000
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
Single
Your tax is—
23,200
䊳 23,250
23,300
23,350
Your tax is –
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
But
less
than
8,000
(Continued on page 18)
Instructions for Form 1040NR-EZ (2009)
- 17 -
Page 18 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2009 Tax Table – Continued
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
9,000
9,000
9,050
9,100
9,150
9,200
9,250
9,300
9,350
9,400
9,450
9,500
9,550
9,600
9,650
9,700
9,750
9,800
9,850
9,900
9,950
9,050
9,100
9,150
9,200
9,250
9,300
9,350
9,400
9,450
9,500
9,550
9,600
9,650
9,700
9,750
9,800
9,850
9,900
9,950
10,000
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
936
944
951
959
966
974
981
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
1,079
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
Married
filing
separately
At
least
But
less
than
Your tax is –
12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000
1,086
1,094
1,101
1,109
1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,086
1,094
1,101
1,109
1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
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
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
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
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
Single
Married
filing
separately
15,000
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
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
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
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
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
1,836
1,844
1,851
1,859
1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
Single
Married
filing
separately
Your tax is –
18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000
2,286
2,294
2,301
2,309
2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,286
2,294
2,301
2,309
2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
19,000
1,986
1,994
2,001
2,009
2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
1,986
1,994
2,001
2,009
2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
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
2,136
2,144
2,151
2,159
2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,136
2,144
2,151
2,159
2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
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
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
18,000
And you are –
18,000
1,836
1,844
1,851
1,859
1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
16,000
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
15,000
And you are –
Your tax is –
13,000
11,000
11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
Single
12,000
936
944
951
959
966
974
981
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
1,079
10,000
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
If Form
1040NR-EZ,
line 14, is –
And you are –
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
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
21,000
(Continued on page 19)
- 18 -
Instructions for Form 1040NR-EZ (2009)
Page 19 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2009 Tax Table – Continued
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
21,000
21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
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
Single
Married
filing
separately
At
least
But
less
than
Your tax is –
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
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
3,036
3,044
3,051
3,059
3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,036
3,044
3,051
3,059
3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
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
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
Married
filing
separately
27,000
3,186
3,194
3,201
3,209
3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,186
3,194
3,201
3,209
3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000
At
least
But
less
than
3,336
3,344
3,351
3,359
3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,336
3,344
3,351
3,359
3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
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
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
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
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
Single
Married
filing
separately
Your tax is –
30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000
4,086
4,094
4,101
4,109
4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
4,229
4,086
4,094
4,101
4,109
4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259
4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,379
4,236
4,244
4,251
4,259
4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,529
4,386
4,394
4,401
4,409
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,529
31,000
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
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
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
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
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
30,000
And you are –
30,000
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
28,000
26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000
And you are –
If Form
1040NR-EZ,
line 14, is –
Your tax is –
25,000
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
And you are –
24,000
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
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
If Form
1040NR-EZ,
line 14, is –
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
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
33,000
(Continued on page 20)
Instructions for Form 1040NR-EZ (2009)
- 19 -
Page 20 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2009 Tax Table – Continued
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000
4,536
4,544
4,551
4,559
4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,681
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
Married
filing
separately
At
least
But
less
than
Your tax is –
36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000
4,694
4,706
4,719
4,731
4,744
4,756
4,769
4,781
4,794
4,806
4,819
4,831
4,844
4,856
4,869
4,881
4,894
4,906
4,919
4,931
4,694
4,706
4,719
4,731
4,744
4,756
4,769
4,781
4,794
4,806
4,819
4,831
4,844
4,856
4,869
4,881
4,894
4,906
4,919
4,931
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
4,944
4,956
4,969
4,981
4,994
5,006
5,019
5,031
5,044
5,056
5,069
5,081
5,094
5,106
5,119
5,131
5,144
5,156
5,169
5,181
4,944
4,956
4,969
4,981
4,994
5,006
5,019
5,031
5,044
5,056
5,069
5,081
5,094
5,106
5,119
5,131
5,144
5,156
5,169
5,181
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
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
Single
Married
filing
separately
39,000
5,194
5,206
5,219
5,231
5,244
5,256
5,269
5,281
5,294
5,306
5,319
5,331
5,344
5,356
5,369
5,381
5,394
5,406
5,419
5,431
5,194
5,206
5,219
5,231
5,244
5,256
5,269
5,281
5,294
5,306
5,319
5,331
5,344
5,356
5,369
5,381
5,394
5,406
5,419
5,431
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
5,444
5,456
5,469
5,481
5,494
5,506
5,519
5,531
5,544
5,556
5,569
5,581
5,594
5,606
5,619
5,631
5,644
5,656
5,669
5,681
5,444
5,456
5,469
5,481
5,494
5,506
5,519
5,531
5,544
5,556
5,569
5,581
5,594
5,606
5,619
5,631
5,644
5,656
5,669
5,681
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
5,694
5,706
5,719
5,731
5,744
5,756
5,769
5,781
5,794
5,806
5,819
5,831
5,844
5,856
5,869
5,881
5,894
5,906
5,919
5,931
5,694
5,706
5,719
5,731
5,744
5,756
5,769
5,781
5,794
5,806
5,819
5,831
5,844
5,856
5,869
5,881
5,894
5,906
5,919
5,931
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
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
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119
6,131
6,144
6,156
6,169
6,181
Single
Married
filing
separately
Your tax is –
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869
6,881
6,894
6,906
6,919
6,931
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869
6,881
6,894
6,906
6,919
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119
7,131
7,144
7,156
7,169
7,181
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119
7,131
7,144
7,156
7,169
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369
7,381
7,394
7,406
7,419
7,431
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369
7,381
7,394
7,406
7,419
7,431
43,000
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369
6,381
6,394
6,406
6,419
6,431
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369
6,381
6,394
6,406
6,419
6,431
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
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619
6,631
6,644
6,656
6,669
6,681
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619
6,631
6,644
6,656
6,669
6,681
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
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
42,000
And you are –
42,000
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119
6,131
6,144
6,156
6,169
6,181
40,000
38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000
And you are –
Your tax is –
37,000
35,000
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
Single
36,000
4,536
4,544
4,551
4,559
4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,681
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
If Form
1040NR-EZ,
line 14, is –
And you are –
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
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
45,000
(Continued on page 21)
- 20 -
Instructions for Form 1040NR-EZ (2009)
Page 21 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2009 Tax Table – Continued
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
45,000
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619
7,631
7,644
7,656
7,669
7,681
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
Single
Married
filing
separately
At
least
But
less
than
Your tax is –
48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869
7,881
7,894
7,906
7,919
7,931
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869
7,881
7,894
7,906
7,919
7,931
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
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119
8,131
8,144
8,156
8,169
8,181
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119
8,131
8,144
8,156
8,169
8,181
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
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
Single
Married
filing
separately
51,000
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369
8,381
8,394
8,406
8,419
8,431
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369
8,381
8,394
8,406
8,419
8,431
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
At
least
But
less
than
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619
8,631
8,644
8,656
8,669
8,681
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619
8,631
8,644
8,656
8,669
8,681
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
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869
8,881
8,894
8,906
8,919
8,931
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869
8,881
8,894
8,906
8,919
8,931
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
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
8,944
8,956
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
Single
Married
filing
separately
Your tax is –
54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000
9,694
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
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
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
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
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
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
55,000
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
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
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
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
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
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
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
54,000
And you are –
54,000
8,944
8,956
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
52,000
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
51,000
And you are –
If Form
1040NR-EZ,
line 14, is –
Your tax is –
49,000
47,000
47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
And you are –
48,000
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619
7,631
7,644
7,656
7,669
7,681
46,000
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
If Form
1040NR-EZ,
line 14, is –
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
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
57,000
(Continued on page 22)
Instructions for Form 1040NR-EZ (2009)
- 21 -
Page 22 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2009 Tax Table – Continued
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
57,000
57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000
10,444
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
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
Married
filing
separately
At
least
But
less
than
Your tax is –
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
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
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
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
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
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
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
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
Married
filing
separately
63,000
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
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
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
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
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
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
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
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
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
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
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
Single
Married
filing
separately
Your tax is –
66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000
12,694
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
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
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
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
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
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
13,319
13,333
13,347
13,361
13,375
13,389
13,403
13,417
13,431
13,445
67,000
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
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
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
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
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
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
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
66,000
And you are –
66,000
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
64,000
62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000
And you are –
Your tax is –
61,000
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
Single
60,000
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
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
If Form
1040NR-EZ,
line 14, is –
And you are –
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
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
69,000
(Continued on page 23)
- 22 -
Instructions for Form 1040NR-EZ (2009)
Page 23 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2009 Tax Table – Continued
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000
13,459
13,473
13,487
13,501
13,515
13,529
13,543
13,557
13,571
13,585
13,599
13,613
13,627
13,641
13,655
13,669
13,683
13,697
13,711
13,725
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
Single
Married
filing
separately
At
least
But
less
than
Your tax is –
72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000
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
13,739
13,753
13,767
13,781
13,795
13,809
13,823
13,837
13,851
13,865
13,879
13,893
13,907
13,921
13,935
13,949
13,963
13,977
13,991
14,005
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
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
14,019
14,033
14,047
14,061
14,075
14,089
14,103
14,117
14,131
14,145
14,159
14,173
14,187
14,201
14,215
14,229
14,243
14,257
14,271
14,285
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
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
Single
Married
filing
separately
75,000
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
14,299
14,313
14,327
14,341
14,355
14,369
14,383
14,397
14,411
14,425
14,439
14,453
14,467
14,481
14,495
14,509
14,523
14,537
14,551
14,565
75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000
At
least
But
less
than
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
14,579
14,593
14,607
14,621
14,635
14,649
14,663
14,677
14,691
14,705
14,719
14,733
14,747
14,761
14,775
14,789
14,803
14,817
14,831
14,845
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
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
14,859
14,873
14,887
14,901
14,915
14,929
14,943
14,957
14,971
14,985
14,999
15,013
15,027
15,041
15,055
15,069
15,083
15,097
15,111
15,125
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
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000
15,139
15,153
15,167
15,181
15,195
15,209
15,223
15,237
15,251
15,265
15,279
15,293
15,307
15,321
15,335
15,349
15,363
15,377
15,391
15,405
Single
Married
filing
separately
Your tax is –
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000
15,694
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
15,979
15,993
16,007
16,021
16,035
16,049
16,063
16,077
16,091
16,105
16,119
16,133
16,147
16,161
16,175
16,189
16,203
16,217
16,231
16,245
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
16,259
16,273
16,287
16,301
16,315
16,329
16,343
16,357
16,371
16,385
16,399
16,413
16,427
16,441
16,455
16,469
16,483
16,497
16,511
16,525
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
16,539
16,553
16,567
16,581
16,595
16,609
16,623
16,637
16,651
16,665
16,679
16,693
16,707
16,721
16,735
16,749
16,763
16,777
16,791
16,805
79,000
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
15,419
15,433
15,447
15,461
15,475
15,489
15,503
15,517
15,531
15,545
15,559
15,573
15,587
15,601
15,615
15,629
15,643
15,657
15,671
15,685
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
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
15,699
15,713
15,727
15,741
15,755
15,769
15,783
15,797
15,811
15,825
15,839
15,853
15,867
15,881
15,895
15,909
15,923
15,937
15,951
15,965
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
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
78,000
And you are –
78,000
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
76,000
74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000
And you are –
If Form
1040NR-EZ,
line 14, is –
Your tax is –
73,000
71,000
71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
And you are –
72,000
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
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
If Form
1040NR-EZ,
line 14, is –
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
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
81,000
(Continued on page 24)
Instructions for Form 1040NR-EZ (2009)
- 23 -
Page 24 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2009 Tax Table – Continued
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
81,000
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000
16,819
16,833
16,847
16,861
16,875
16,889
16,903
16,917
16,931
16,945
16,959
16,973
16,987
17,001
17,015
17,029
17,043
17,057
17,071
17,085
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
Married
filing
separately
At
least
But
less
than
Your tax is –
84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000
16,694
16,706
16,719
16,731
16,744
16,757
16,771
16,785
16,799
16,813
16,827
16,841
16,855
16,869
16,883
16,897
16,911
16,925
16,939
16,953
17,099
17,113
17,127
17,141
17,155
17,169
17,183
17,197
17,211
17,225
17,239
17,253
17,267
17,281
17,295
17,309
17,323
17,337
17,351
17,365
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
16,967
16,981
16,995
17,009
17,023
17,037
17,051
17,065
17,079
17,093
17,107
17,121
17,135
17,149
17,163
17,177
17,191
17,205
17,219
17,233
17,379
17,393
17,407
17,421
17,435
17,449
17,463
17,477
17,491
17,505
17,519
17,533
17,547
17,561
17,575
17,589
17,603
17,617
17,631
17,645
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
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
Single
Married
filing
separately
87,000
17,247
17,261
17,275
17,289
17,303
17,317
17,331
17,345
17,359
17,373
17,387
17,401
17,415
17,429
17,443
17,457
17,471
17,485
17,499
17,513
17,659
17,673
17,687
17,701
17,715
17,729
17,743
17,757
17,771
17,785
17,799
17,813
17,827
17,841
17,855
17,869
17,883
17,897
17,911
17,925
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
17,527
17,541
17,555
17,569
17,583
17,597
17,611
17,625
17,639
17,653
17,667
17,681
17,695
17,709
17,723
17,737
17,751
17,765
17,779
17,793
17,939
17,953
17,967
17,981
17,995
18,009
18,023
18,037
18,051
18,065
18,079
18,093
18,107
18,121
18,135
18,149
18,163
18,177
18,191
18,205
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
17,807
17,821
17,835
17,849
17,863
17,877
17,891
17,905
17,919
17,933
17,947
17,961
17,975
17,989
18,003
18,017
18,031
18,045
18,059
18,073
18,219
18,233
18,247
18,261
18,275
18,289
18,303
18,317
18,331
18,345
18,359
18,373
18,387
18,401
18,415
18,429
18,443
18,457
18,471
18,485
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
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000
18,499
18,513
18,527
18,541
18,555
18,569
18,583
18,597
18,611
18,625
18,639
18,653
18,667
18,681
18,695
18,709
18,723
18,737
18,751
18,765
Single
Married
filing
separately
Your tax is –
90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000
18,927
18,941
18,955
18,969
18,983
18,997
19,011
19,025
19,039
19,053
19,067
19,081
19,095
19,109
19,123
19,137
19,151
19,165
19,179
19,193
19,339
19,353
19,367
19,381
19,395
19,409
19,423
19,437
19,451
19,465
19,479
19,493
19,507
19,521
19,535
19,549
19,563
19,577
19,591
19,605
19,207
19,221
19,235
19,249
19,263
19,277
19,291
19,305
19,319
19,333
19,347
19,361
19,375
19,389
19,403
19,417
19,431
19,445
19,459
19,473
19,619
19,633
19,647
19,661
19,675
19,689
19,703
19,717
19,731
19,745
19,759
19,773
19,787
19,801
19,815
19,829
19,843
19,857
19,871
19,885
19,487
19,501
19,515
19,529
19,543
19,557
19,571
19,585
19,599
19,613
19,627
19,641
19,655
19,669
19,683
19,697
19,711
19,725
19,739
19,753
19,899
19,913
19,927
19,941
19,955
19,969
19,983
19,997
20,011
20,025
20,039
20,053
20,067
20,081
20,095
20,109
20,123
20,137
20,151
20,165
91,000
18,367
18,381
18,395
18,409
18,423
18,437
18,451
18,465
18,479
18,493
18,507
18,521
18,535
18,549
18,563
18,577
18,591
18,605
18,619
18,633
18,779
18,793
18,807
18,821
18,835
18,849
18,863
18,877
18,891
18,905
18,919
18,933
18,947
18,961
18,975
18,989
19,003
19,017
19,031
19,045
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
18,647
18,661
18,675
18,689
18,703
18,717
18,731
18,745
18,759
18,773
18,787
18,801
18,815
18,829
18,843
18,857
18,871
18,885
18,899
18,913
19,059
19,073
19,087
19,101
19,115
19,129
19,143
19,157
19,171
19,185
19,199
19,213
19,227
19,241
19,255
19,269
19,283
19,297
19,311
19,325
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
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
90,000
And you are –
90,000
18,087
18,101
18,115
18,129
18,143
18,157
18,171
18,185
18,199
18,213
18,227
18,241
18,255
18,269
18,283
18,297
18,311
18,325
18,339
18,353
88,000
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
87,000
And you are –
Your tax is –
85,000
83,000
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
Single
84,000
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
82,000
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
If Form
1040NR-EZ,
line 14, is –
And you are –
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
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
93,000
(Continued on page 25)
- 24 -
Instructions for Form 1040NR-EZ (2009)
Page 25 of 25
Instructions for Form 1040NR-EZ (2009)
12:49 - 6-JAN-2010
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2009 Tax Table – Continued
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
And you are –
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is –
At
least
But
less
than
Your tax is –
93,000
93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000
20,179
20,193
20,207
20,221
20,235
20,249
20,263
20,277
20,291
20,305
20,319
20,333
20,347
20,361
20,375
20,389
20,403
20,417
20,431
20,445
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
Single
Married
filing
separately
At
least
But
less
than
Your tax is –
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000
And you are –
Single
20,047
20,061
20,075
20,089
20,103
20,117
20,131
20,145
20,159
20,173
20,187
20,201
20,215
20,229
20,243
20,257
20,271
20,285
20,299
20,313
20,459
20,473
20,487
20,501
20,515
20,529
20,543
20,557
20,571
20,585
20,599
20,613
20,627
20,641
20,655
20,669
20,683
20,697
20,711
20,725
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
20,327
20,341
20,355
20,369
20,383
20,397
20,411
20,425
20,439
20,453
20,467
20,481
20,495
20,509
20,523
20,537
20,551
20,565
20,579
20,593
20,739
20,753
20,767
20,781
20,795
20,809
20,823
20,837
20,851
20,865
20,879
20,893
20,907
20,921
20,935
20,949
20,963
20,977
20,991
21,005
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
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
99,000
20,607
20,621
20,635
20,649
20,663
20,677
20,691
20,705
20,719
20,733
20,747
20,761
20,775
20,789
20,803
20,817
20,831
20,845
20,859
20,873
21,019
21,033
21,047
21,061
21,075
21,089
21,103
21,117
21,131
21,145
21,159
21,173
21,187
21,201
21,215
21,229
21,243
21,257
21,271
21,285
20,887
20,901
20,915
20,929
20,943
20,957
20,971
20,985
20,999
21,013
21,027
21,041
21,055
21,069
21,083
21,097
21,111
21,125
21,139
21,153
21,299
21,313
21,327
21,341
21,355
21,369
21,383
21,397
21,411
21,425
21,439
21,453
21,467
21,481
21,495
21,509
21,523
21,537
21,551
21,565
21,167
21,181
21,195
21,209
21,223
21,237
21,251
21,265
21,279
21,293
21,307
21,321
21,335
21,349
21,363
21,377
21,391
21,405
21,419
21,433
21,579
21,593
21,607
21,621
21,635
21,649
21,663
21,677
21,691
21,705
21,719
21,733
21,747
21,761
21,775
21,789
21,803
21,817
21,831
21,845
99,000 99,050
99,050 99,100
99,100 99,150
99,150 99,200
99,200 99,250
99,250 99,300
99,300 99,350
99,350 99,400
99,400 99,450
99,450 99,500
99,500 99,550
99,550 99,600
99,600 99,650
99,650 99,700
99,700 99,750
99,750 99,800
99,800 99,850
99,850 99,900
99,900 99,950
99,950 100,000
21,447
21,461
21,475
21,489
21,503
21,517
21,531
21,545
21,559
21,573
21,587
21,601
21,615
21,629
21,643
21,657
21,671
21,685
21,699
21,713
$100,000
or over —
use
Form
1040NR
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
Instructions for Form 1040NR-EZ (2009)
Married
filing
separately
Your tax is –
97,000
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
And you are –
96,000
19,767
19,781
19,795
19,809
19,823
19,837
19,851
19,865
19,879
19,893
19,907
19,921
19,935
19,949
19,963
19,977
19,991
20,005
20,019
20,033
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
If Form
1040NR-EZ,
line 14, is –
- 25 -
21,859
21,873
21,887
21,901
21,915
21,929
21,943
21,957
21,971
21,985
21,999
22,013
22,027
22,041
22,055
22,069
22,083
22,097
22,111
22,125
| File Type | application/pdf |
| File Title | 2009 Instruction 1040-NR-EZ |
| Subject | Instructions for Form 1040-NR-EZ, U.S. Nonresident Alien Income Tax Return for Certain Single Filers |
| Author | W:CAR:MP:FP |
| File Modified | 2010-01-06 |
| File Created | 2010-01-06 |