U.S. Individual Income Tax Return

2010

Instructions for Form
1040NR-EZ

Department of the Treasury
Internal Revenue Service

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 items in this
checklist apply.
You do not claim any dependents.
You cannot be claimed as a dependent
on another person’s U.S. tax return
(such as your parent’s return).
Your only U.S. source income was from
wages, salaries, tips, 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.
Your taxable income (line 14 of Form
1040NR-EZ) is less than $100,000.
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.
You do not claim any tax credits.
If you were married, you do not claim an
exemption for your spouse.
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 6.
This is not an “expatriation return.” See
the Instructions for Form 1040NR for
more information.
The only taxes you owe are:
a. The tax from the Tax Table on pages
16 through 24, or
b. Unreported social security and
Medicare tax from Forms 4137 or 8919.
You do not claim a credit for excess
social security and tier 1 RRTA tax
withheld.

General Instructions
What’s New for 2010
Due date of return. If you generally
must file Form 1040NR-EZ by April 15,
the due date for your 2010 return is
April 18, 2011. The due date is April 18,
instead of April 15, because of the
Emancipation Day holiday in the District
of Columbia — even if you do not live in
the District of Columbia.

Limits on personal exemption and
overall itemized deductions ended.
For 2010, you will no longer lose part of
your deduction for personal exemptions
and itemized deductions, regardless of
the amount of your adjusted gross
income (AGI).
Disclosure of information by paid
preparers. If you use a paid preparer
to file your return, the preparer is
allowed, in some cases, to disclose
certain information from your return,
such as your name and address, to
certain other parties, such as the
preparer’s professional liability
insurance company or the publisher of
a tax newsletter. For details, see
Revenue Rulings 2010-4 and 2010-5.
You can find Revenue Ruling 2010-4
on page 309 of Internal Revenue
Bulletin 2010-4 at
www.irs.gov/irb/2010-04_IRB/ar08.html.
You can find Revenue Ruling 2010-5
on page 312 of Internal Revenue
Bulletin 2010-4 at
www.irs.gov/irb/2010-04_IRB/ar09.html.

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
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
Cat. No. 21718P

Service. You can download them at
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 2010. (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
2010. 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 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 2010 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
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 change as of the date you
surrender your green card if all of the
following are true.

1. You mail a letter stating your
intent to surrender your green card.
2. You send this letter by certified
mail, return receipt requested (or the
foreign equivalent).
3. You have proof that the letter was
received by the USCIS.
Keep a copy of the letter and the proof
that the letter was received.
Until you have proof your letter
was received, you remain a
CAUTION
resident for 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 2010. You meet this test if you were
physically present in the United States
for at least:
1. 31 days during 2010, and
2. 183 days during the period 2010,
2009, and 2008, using the following
chart.
(a)
Year

(b)
(c)
(d)
Days of Multiplier Testing
physical
days
presence
(multiply
(b) times
(c))

2010

1.000

2009

.333

2008

.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).

You may need to file Form 8843
to exclude days of presence in
CAUTION
the United States for the
substantial presence test. For more
information on the requirements, see
Form 8843 in chapter 1 of Pub. 519.
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 2010,
• Establish that during 2010 you had a
tax home in a foreign country, and
• Establish that during 2010 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. You must meet both
of the following requirements.
1. You establish that you do not
intend to reside permanently in the
United States. The facts and
circumstances of your situation are
considered to determine if you do not
intend to reside permanently in the
United States. The facts and
circumstances include the following.
a. Whether you have taken any
steps to change your U.S. immigration
status to lawful permanent resident.
b. During your stay in the United
States, whether you have maintained a
closer connection with a foreign country
than with the United States.
2. You have substantially complied
with your visa requirements.
You must file a fully completed Form
8843 with the IRS to claim the closer

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connection exception. 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 2010. 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 18, 2011. The due date is April 18,
instead of April 15, because of the
Emancipation Day holiday in the District
of Columbia — even if you do not live in
the District of Columbia.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR-EZ by
June 15, 2011.
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. An automatic 6-month extension
of time to file does not extend the time
to pay your tax. If you do not pay your
tax by the original due date of your
return, you will owe interest on the
unpaid tax and may owe penalties. See
Form 4868.
Instructions for Form 1040NR-EZ (2010)

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.

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 2010. 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.

!

Instructions for Form 1040NR-EZ (2010)

Dual-Status Taxpayers

Note. If you elect to be taxed as a
resident alien (discussed on this page),
the special instructions and restrictions
discussed here do not apply.

Dual-Status Tax Year

A dual-status year is one in which you
change status between nonresident
and resident alien. Different U.S.
income tax rules apply to each status.
Most dual-status years are the years
of arrival or departure. Before you
arrive in the United States, you are a
nonresident alien. After you arrive, you
may or may not be a resident,
depending on the circumstances.
If you become a U.S. resident, you
stay a resident until you leave the
United States. You may become a
nonresident alien when you leave if 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.
Send your return and statement to the
following address.
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. Send your
return and statement to the following
address.
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

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you were a resident alien. Generally,
you are taxed on income only from U.S.
sources for the part of the year you
were a nonresident alien. However, all
income effectively connected with the
conduct of a trade or business in the
United States is taxable.
Income you received as a
dual-status taxpayer from sources
outside the United States while a
resident alien is taxable even if you
became a nonresident alien after
receiving it and before the close of the
tax year. Conversely, income you
received from sources outside the
United States while a nonresident alien
is not taxable in most cases even if you
became a resident alien after receiving
it and before the close of the tax year.
Income from U.S. sources is taxable
whether you received it while a
nonresident alien or a resident alien.

Restrictions for Dual-Status
Taxpayers
Standard deduction. You cannot take
the standard deduction even for the
part of the year you were a resident
alien.
Head of household. You cannot use
the Head of household Tax Table
column.
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 as 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 you were 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 page 3)
instead of as 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.
All income for the period of
residence and all income that is
effectively connected with a trade or
business in the United States for the
period of nonresidence, after allowable
deductions, is combined and taxed at
the same rates that apply to U.S.
citizens and residents.
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. Taxes 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, lines 18a and
18b) in the column to the right of line
61 and identify and include them in
the amount on line 61.
When filing Form 1040NR-EZ, show
the total tax withheld on lines 18a
and 18b. Enter the amount from the
attached statement (Form 1040, line
61) in the column to the right of line
18a, and identify and include it in the
amount on line 18a.
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 72. Identify the payment in the
area to the left of the entry.

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.

Identifying Number

An incorrect or missing identifying
number can increase your tax, reduce
your refund, or delay your refund.
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, 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 IRS.gov. Click on
“Individuals,” then “Individual Taxpayer
Identification Number (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.

Line Instructions for Filing Status
Lines 1 and 2. The amount of your tax
Form 1040NR-EZ
depends on your filing status. Before
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.

you decide which box to check, read
the following explanations.
Were you single or married? If you
were married on December 31, 2010,
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

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described under Married persons who
live apart below, you can consider
yourself single for the whole year.
If your spouse died in 2010, consider
yourself married to that spouse for the
whole year, unless you remarried
before the end of 2010.
U.S. national. A U.S. national is an
individual who, although not a U.S.
citizen, owes his or her allegiance to
the United States. U.S. nationals
include American Samoans and
Northern Mariana Islanders who chose
to become U.S. nationals instead of
U.S. citizens.
Married persons who live apart.
Some married persons who have a
child and who do not live with their
spouse can file as single. If you meet
all five of the following tests and you
are a married resident of Canada,
Mexico, or South Korea, or you are a
married U.S. national, check the box on
line 1.
1. You file a separate return from
your spouse.
2. You paid over half the cost of
keeping up your home for 2010.
3. You lived apart from your spouse
for the last 6 months of 2010.
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 2010. Temporary
absences by you or the child for special
circumstances, such as school,
vacation, business, or medical care,
count as time the child lived in the
home. If the child was born or died in
2010, 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 in 2010.
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.
Instructions for Form 1040NR-EZ (2010)

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.

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 2010.
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 6.
• 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
January 31, 2011. If you do not receive
it by early February, ask your employer
for it. Even if you do not get a Form
W-2, you still must report your earnings
on line 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 2010 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

2010, 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
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 2010, you may receive a
Form 1099-G. If you chose to apply
part or all of the refund to your 2010
estimated state or local income tax, the
amount applied is treated as received
in 2010.
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 2009 and you
claimed the standard deduction on your
2009 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.
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

Instructions for Form 1040NR-EZ (2010)

-5-

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
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
of Schedule OI on page 2 of Form
1040NR-EZ.

!

!

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 of Schedule OI 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 2010 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 2010 shows $9,000
in box 2 and $1,260 (14% of $9,000) in
box 9.
Note. Box 2 shows only $9,000
because withholding agents (such as
ABC University) are not required to
report section 117 amounts (tuition,
fees, books, supplies, and equipment)
on Form 1042-S.
When completing Form 1040NR-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 18b 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 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 18b any withholding
shown in box 9 of Form 1042-S.
• Provide all the required information in
item J of Schedule OI on page 2 of
Form 1040NR-EZ.
Line 6 – Treaty exempt income.
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 not effectively
connected income. Do not include this
exempt income on line 7. You must
complete item J of Schedule OI 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 on page 5.
Line 9 — Student loan interest
deduction. You can take this
deduction if all of the following apply.
1. You paid interest in 2010 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 this page to figure your
modified AGI.
Use the worksheet on this page 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 2010), 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 this page).
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
(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

Student Loan Interest Deduction
Worksheet — Line 9

• 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 2010. If, during
2010, 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.
Note. Residents of Canada, Mexico,
or 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 if you
want to claim the additional
exemptions.
Line 15 — Tax. Use the Tax Table on
pages 16 through 24 to figure your tax.
Be sure you use the correct column.
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.

Keep for Your Records

See the instructions for line 9 on this page before you begin.
1. Enter the total interest you paid in 2010 on qualified student
loans (defined on this page). 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?
M No. Skip lines 5 and 6, enter -0- on line 7,
and go to line 8.
M 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 . . . . . . . .

-6-

1.

6.
7.

.

8.

Instructions for Form 1040NR-EZ (2010)

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.
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
Lines 18a and 18b — Federal income
tax withheld. Enter on line 18a the
total amount shown as federal income
tax withheld on your Form(s) W-2 and
1099-R. The amount(s) withheld should
be shown in box 2 of your Form(s) W-2
and box 4 of your Form(s) 1099-R.
Enter on line 18b the total amount
shown as federal income tax withheld
on your Form(s) 1042-S. The amount(s)
withheld should be shown in box 9 of
your Form(s) 1042-S. 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 if federal income tax
was withheld.
Line 19 — 2010 estimated tax
payments. Enter any estimated
federal income tax payments you made
using Form 1040-ES (NR) for 2010.
Include any overpayment that you
applied to your 2010 estimated tax
from:
• Your 2009 return, or
• An amended return (Form 1040X).
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
2010 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 2010.
Line 21 — Total payments. Add
lines 18a 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 the electronic federal tax
payment system 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.
Instructions for Form 1040NR-EZ (2010)

• It saves tax dollars. It costs the

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
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 2011 on page 11.
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 23e — Amount
refunded to you. If you want to check
the status of your refund, see page 11.
Before checking the status of your
refund, please wait at least 3 to 4
weeks after you mail your return.
TIP

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).

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:
• Complete lines 23a through 23d (if
you want your refund deposited to only
one account), or
• Check the box on line 23a and attach
Form 8888 if you want to split the direct
deposit of your refund into more than
one account or use all or part of your
refund to buy paper series I savings
bonds.
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. We will send you a check instead.
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.

-7-

government less to refund by direct
deposit.
Note. Your choice of direct deposit is
only valid for the current year. You can
choose another method to receive your
refund next year.
IRA. You can have your refund (or
part of it) directly deposited to a
traditional IRA, Roth IRA, or SEP-IRA,
but not a SIMPLE IRA. You must
establish the IRA at a bank or other
financial institution before you request
direct deposit. Make sure your direct
deposit will be accepted. You must also
notify the trustee or custodian of your
account of the year to which the deposit
is to be applied (unless the trustee or
custodian will not accept a deposit for
2010). If you do not, the trustee or
custodian can assume the deposit is for
the year during which you are filing the
return. For example, if you file your
2010 return during 2011 and do not
notify the trustee or custodian in
advance, the trustee or custodian can
assume the deposit to your IRA is for
2011. If you designate your deposit to
be for 2010, you must verify that the
deposit was actually made to the
account by the due date of the return
(without regard to extensions). If the
deposit is not made by that date, the
deposit is not an IRA contribution for
2010.
You may be able to contribute
up to $5,000 ($6,000 if age 50
CAUTION
or older at the end of 2010) to a
traditional IRA or Roth IRA for 2010.
The limit for 2011 is also $5,000
($6,000 if age 50 or older at the end of
2011). You may owe a penalty if your
contributions exceed these limits.
For more information on IRAs, see
Pub. 590.
TreasuryDirect You can request a
deposit of your refund (or part of it) to a
Treasury Direct online account to buy
U.S. Treasury marketable securities
and savings bonds. For more
information, go to
www.treasurydirect.gov.
Form 8888. You can have your refund
directly deposited into more than one
account or use it to buy up to $5,000 in
paper series I savings bonds. You do
not need a TreasuryDirect account to
do this. For more information, see the
Form 8888 instructions.
Line 23b. The routing number must
be nine digits. The first two digits must
be 01 through 12 or 21 through 32. On
the sample check on page 8, 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:
• The routing number on a deposit slip
is different from the routing number on
your checks,

!

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

To save interest and penalties,
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 2011 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 “2010 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

You may need to (a) increase
the amount of income tax
withheld from your pay by filing
a new Form W-4 or (b) make estimated
tax payments for 2011. See Income
Tax Withholding and Estimated Tax
Payments for 2011on page 11.
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 IRS.gov, click on “I
Need To,” and select “Set Up a
Payment Agreement.” 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 Due to Undue
Hardship, 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 before the
extension runs out. If you do not,
penalties may be imposed.
Line 26 — Estimated tax penalty.
You may owe this penalty if:

-8-

Instructions for Form 1040NR-EZ (2010)

Note: The routing and account numbers may be in different places on your check.

• 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.
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.

Reasons Your Direct Deposit
Request May Be Rejected

If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
• Any numbers or letters on lines 23b
through 23d are crossed out or whited
out.
• You request a deposit of your refund
to an account that is not in your name
(such as your tax preparer’s own
account).
• You file your 2010 return after
December 31, 2011.
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

!

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. For
information on paying your tax with a
credit or debit card, go to
www.irs.gov/e-pay.
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.irs.gov/e-pay or www.eftps.gov or,
if you are in the United States, call
EFTPS’ Customer Service at
1-800-316-6541. TTY/TDD help is
available by calling 1-800-733-4829.

numbers and to make sure your direct
deposit will be accepted.
Line 23e. If you want your refund
mailed to an address not listed on
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 2011
estimated tax. Enter on line 24 the
amount, if any, of the overpayment on
line 22 you want applied to your 2011
estimated tax.
This election to apply part or all
of the amount overpaid to your
CAUTION
2011 estimated tax cannot be
changed later.

!

Amount You Owe
Line 25 — Amount you owe.
TIP

TIP

• 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 2010 Form
1040NR-EZ, line 15.
Exception. You will not owe the
penalty if your 2009 tax return was for a
tax year of 12 full months and either of
the following applies.
1. You had no tax shown on your
2009 return and you were a U.S. citizen
or resident for all of 2009.
2. Line 21 on your 2010 return is at
least 100% of the tax shown on your
2009 return. (But see Caution below.)
Your estimated tax payments for 2010
must have been made on time and for
the required amount.
If your 2009 AGI was over
$150,000 (over $75,000 if you
CAUTION
checked filing status box 2 for
2010), item (2) applies only if line 21 on
your 2010 tax return is at least 110% of
the tax shown on your 2009 return. This
rule does not apply to farmers and
fishermen.
For most people, the “tax shown on
your 2009 return” is the amount on your
2009 Form 1040NR-EZ, line 15.
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.
However, if you have an
overpayment on line 22, subtract the
penalty from the amount you otherwise
would enter on line 23a or line 24.
Lines 23a, 24, and 26 must equal line
22.
If the penalty is more than the
overpayment on line 22, enter -0- on
lines 23a and 24. Then subtract line 22
from line 26 and enter the result on line
25.
Do not file Form 2210 with your
return unless Form 2210 indicates that
you must do so. Instead, keep it for
your records.

!

Third Party Designee

If you want to allow your preparer, a
friend, family member, or any other
person you choose to discuss your
2010 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
2011 tax return (see When To File on
page 2). If you want to revoke the
authorization before it ends, see Pub.
947.

Signature

Because Form 2210 is
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.

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.

Instructions for Form 1040NR-EZ (2010)

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TIP

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 and fill in the Paid Preparer
Use Only area. 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.

Instructions for
Schedule OI, Other
Information
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 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

If you had a visa on the last day of the
tax year, enter your visa type.
Examples are the following:
• B-1 Visitor for business
• F-1 Students-academic institutions
• H-1B Temporary worker with
specialty occupation
• J-1 Exchange visitor
If you did not have a visa, enter your
U.S. immigration status on the last day
of the tax year. For example, if you
entered under the visa waiver program,
enter “VWP”and the name of the Visa
Waiver Program Country.
If you were are not present in the
United States on the last day of the tax
year, and you have no U.S. immigration
status, enter “Not present in U.S.-No
U.S. immigration status.”

Item F

If you ever changed your visa type or
U.S. immigration status, check the
“Yes” box. For example, you entered
the United States in 2009 on an F-1
visa as an academic student. During
2010, you changed to an H-1B visa as
a teacher. You will check the “Yes” box
and enter on the dotted line “Changed
status from F-1 student to H-1B teacher
on August 20, 2010.”

Item G

Enter the dates you entered and left the
United States during 2010 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 were in the United States on
January 1, enter 01/01 as the first date
you entered the United States. If you
were 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 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 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
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 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 exemption from
income tax under a U.S. income tax
treaty with a foreign country on Form
1040NR-EZ, you must provide all the
information requested in item J.
Column (a), Country. Enter the
treaty country that qualifies you for
treaty benefits.
Column (b), Tax treaty article.
Enter the number of the treaty article
that 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
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. See
Treaty-based return position disclosure
below.
Line 2. Check “Yes” if you were
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 2009, 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 2009 and plans to continue
teaching through May 2011. Sara’s
salary per school year is $40,000. She
plans to return to Italy in June 2011 and
resume her Italian residence. For
calendar year 2010, Sara earned
$40,000 from her teaching position.
She completes the table in item J on
her 2010 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
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.

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.

Example. Item J—Income Exempt from Tax
(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

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Instructions for Form 1040NR-EZ (2010)

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.
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 8 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

You can go online to check the status
of your refund 3 to 4 weeks after you
file your return.
Go to IRS.gov 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
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.
TIP

If you do not have Internet access,
call:
• 1-800-829-1954 during the hours
shown on page 13 under Calling the
IRS, or
Instructions for Form 1040NR-EZ (2010)

• 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 on this page.

Income Tax Withholding and
Estimated Tax Payments for
2011

If the amount you owe or the amount
you overpaid is large, you may want to
file a new Form W-4 with your employer
to change the amount of income tax
withheld from your 2011 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 2011 Form
1040NR-EZ will show a tax refund or a
tax balance due of less than $1,000. If
your total estimated tax for 2011 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
2011 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 4506T-EZ
or call us at 1-800-908-8846. If you are
outside the United States, call
267-941-1000 (English-speaking only).
This number is not toll-free.

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

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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 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 instructions. For example, if you
are filing a 2007 Form 1040NR-EZ in
2011, use the address shown on page
3 in these instructions. However, if you
got an IRS notice, mail the return to the
address in the notice.

Interest and Penalties

You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts can be
complicated, we will do it for you if you
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, include it with
your return. The penalty can be as
much as 25% of the tax due. The
penalty is 15% per month, up to a

maximum of 75%, if the failure to file is
fraudulent. If your return is more than
60 days late, the minimum penalty will
be $135 or the amount of any tax you
owe, whichever is smaller.
Penalty for late payment of tax. If
you pay your taxes late, the penalty is
usually 1/2 of 1% of the unpaid amount
for each month or part of a month the
tax is not paid. The penalty can be as
much as 25% of the unpaid amount. It
applies to any unpaid tax on the return.
This penalty is in addition to interest
charges on late payments.
Penalty for frivolous return. In
addition to any other penalties, there is
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
2010-33, 2010-17 I.R.B. 609, available
at
www.irs.gov/irb/2010-17_IRB/ar13.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.

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

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
IRS Identity Protection Specialized Unit
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
may report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax
Administration toll-free at
1-800-366-4484. You can forward
suspicious emails to the Federal Trade
Commission at [email protected] or
contact them at www.ftc.gov/idtheft or
1-877-IDTHEFT (1-877-438-4338).
Visit IRS.gov and enter “identity
theft” in the search box 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

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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.

Other Ways To Get Help
Send Your Written Tax
Questions to the IRS

You should get an answer in about 30
days. For the mailing address, call us at
1-800-829-1040 (hearing impaired
customers with access to TTY/TDD
equipment can call 1-800-829-4059).
Do not send questions with your return.

Research Your Tax Questions
Online

You can find answers to many of your
tax questions online in several ways by
accessing
www.irs.gov/businesses/small and then
clicking on “International Taxpayers”
and then “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.

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 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 2009 tax return (if available), all
your Forms W-2, 1042-S, and 1099 for
2010, and any other information about
your 2010 income and expenses.

Everyday Tax Solutions

In the United States you can get
face-to-face help solving tax problems
every business day in IRS Taxpayer
Instructions for Form 1040NR-EZ (2010)

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.
If you wish to write instead of call,
please address your letter to: Internal
Revenue Service, International Section,
Philadelphia, PA 19255-0525. Make
sure you include your identifying
number (defined on page 4) when you
write.
If you are outside the United States,
you can call 267-941-1000
(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.

IRS Videos

The IRS Video portal at
www.IRSvideos.gov contains video and
audio presentations on topics of interest
to small businesses, individuals, and
tax professionals. You will find video
clips of tax topics, archived versions of
live panel discussions and Webinars,
as well as audio archives of tax
practitioner phone forums.

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 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.
Instructions for Form 1040NR-EZ (2010)

For Spanish speaking taxpayers, we
have:
• Spanish Publication 17, El Impuesto
Federal sobre los Ingresos, and
• www.irs.gov/espanol.
The Multilingual Gateway,
www.irs.gov/languages, offers basic tax
filing information in the following
languages.
• Chinese.
• Korean.
• Vietnamese.
• Russian.
We also offer a Basic Tax
Responsibilities CD/DVD in the
following languages.
• Spanish.
• Chinese.
• Vietnamese.
• Korean.
• Russian.
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
Centers provide over-the-phone
interpreter assistance in more
than 170 different languages. To find
the number see Everyday Tax
Solutions on page 12.
TIP

Death of a Taxpayer

If a taxpayer died before filing a return
for 2010, 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.

-13-

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 8 for details
on how to pay any tax you owe.
You may be able to deduct this
gift on your 2011 tax return as a
charitable contribution. But you
must file Form 1040NR to do so.
TIP

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 on page 14. 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.
TIP

If you want to check the status
of your 2010 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.
If you are outside the United States,
call 267-941-1000 (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
IRS.gov 24 hours a day,
7 days a week.
Online services and help. Go to
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.
• 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.
If you do not see the link you need, use
the search box.
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 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 tax products on a DVD, click on
“Tax products on DVD (Pub. 1796).”
See DVD below.

• 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 12
for information.

DVD. Buy IRS Publication 1796
(IRS Tax Products DVD). The
DVD is released twice during
the year. The first release will ship early
January 2011 and the final release will
ship early March 2011.
Internet. Buy the DVD from:
• National Technical Information
Service (NTIS) at
www.irs.gov/cdorders

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
you to provide your identifying number.
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
and state agencies to enforce federal
nontax criminal laws, or to federal law

-14-

Instructions for Form 1040NR-EZ (2010)

TIP

To get information, forms, and
publications in Spanish, go to
www.irs.gov/espanol.
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.

enforcement and intelligence agencies
to combat terrorism.

your return to this address. Instead, see
Where To File on page 3.

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.

Estimates of taxpayer burden. The
table below shows burden estimates as
of November 15, 2010, 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.

with an average cost of $200 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 hours
and $40. 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.

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,

If you have comments concerning
the time and cost estimates below, you
can contact us at either one of the
addresses shown under We welcome
comments on forms on this page.

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

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

$40

* 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.

The Taxpayer Advocate Service Is Here To Help
The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our
job is to ensure that every taxpayer is treated equally and fairly, and
that you know and understand your rights. We offer free help to
guide you through the often confusing process of resolving tax
problems that you have not been able to solve on your own. The
worst thing you can do is nothing at all!
First, try to resolve your problem on your own. But, if you cannot do
so, then come back to us. TAS can help if:
• Your problem with the IRS is causing financial difficulties or
hardship for you or your family.
• You have tried repeatedly to contact the IRS, but no one has
responded.
• The IRS has not responded to you by the date promised.
When you come to the TAS for help, you will be assigned to one
advocate who will be with you at every turn. Your advocate will
listen to you, help you understand what needs to be done, and stay
with you until your problem is resolved. We have offices in every
state, and our advocates are all experienced with the IRS, so we
know how to cut through the red tape. TAS can help you work out
an alternative payment plan. We’ll make sure the right people hear
your case, and that they act upon it.

As a taxpayer, you have rights that the IRS must abide by in its
dealings with you. Our tax toolkit at www.taxtoolkit.irs.gov is a first
step toward understanding what your rights are. You can get
updates on hot tax topics by visiting our YouTube channel at
www.youtube.com/tasnta and our Facebook page at
www.facebook.com/YourVoiceAtIRS, or by following our tweets at
www.twitter.com/YourVoiceAtIRS.
If you think TAS might be able to help you, you can call your local
advocate, whose number is in your phone book; in Pub. 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
number at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
Low Income Taxpayer Clinics (LITCs)
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 Pub. 4134, Low Income
Taxpayer Clinic List. This publication is available at 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
Have a suggestion for improving the IRS and do not know who to contact? 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. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).

-15-

2010 Tax Table

If Form
1040NR-EZ,
line 14, is –
At
least

But
less
than

And you are –
Single

Married
filing
separately

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 $3,073. This
is the tax amount he should enter on line 15 of Form 1040NR-EZ.
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

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

At
least

3,000

If Form
1040NR-EZ,
line 14, is –
At
least

But
less
than

23,250
23,300
23,350
23,400

3,065
3,073
3,080
3,088

3,065
3,073
3,080
3,088

And you are –
Single

Married
filing
separately

6,000
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

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

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

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
838
845
853
860
868
875
883
890
898
905
913
920
928

803
808
813
818
823
828
833
838
845
853
860
868
875
883
890
898
905
913
920
928

7,000

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

Your tax is –

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 17)

- 16 -

2010 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
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

Single

Married
filing
separately

At
least

But
less
than

12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950

1,085
1,093
1,100
1,108
1,115
1,123
1,130
1,138
1,145
1,153
1,160
1,168
1,175
1,183
1,190
1,198
1,205
1,213
1,220
1,228

1,085
1,093
1,100
1,108
1,115
1,123
1,130
1,138
1,145
1,153
1,160
1,168
1,175
1,183
1,190
1,198
1,205
1,213
1,220
1,228

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

1,235
1,243
1,250
1,258
1,265
1,273
1,280
1,288
1,295
1,303
1,310
1,318
1,325
1,333
1,340
1,348
1,355
1,363
1,370
1,378

1,235
1,243
1,250
1,258
1,265
1,273
1,280
1,288
1,295
1,303
1,310
1,318
1,325
1,333
1,340
1,348
1,355
1,363
1,370
1,378

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

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

1,385
1,393
1,400
1,408
1,415
1,423
1,430
1,438
1,445
1,453
1,460
1,468
1,475
1,483
1,490
1,498
1,505
1,513
1,520
1,528

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

1,535
1,543
1,550
1,558
1,565
1,573
1,580
1,588
1,595
1,603
1,610
1,618
1,625
1,633
1,640
1,648
1,655
1,663
1,670
1,678

1,535
1,543
1,550
1,558
1,565
1,573
1,580
1,588
1,595
1,603
1,610
1,618
1,625
1,633
1,640
1,648
1,655
1,663
1,670
1,678

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

Married
filing
separately

1,685
1,693
1,700
1,708
1,715
1,723
1,730
1,738
1,745
1,753
1,760
1,768
1,775
1,783
1,790
1,798
1,805
1,813
1,820
1,828

1,685
1,693
1,700
1,708
1,715
1,723
1,730
1,738
1,745
1,753
1,760
1,768
1,775
1,783
1,790
1,798
1,805
1,813
1,820
1,828

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

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

At
least

But
less
than

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

Single

Married
filing
separately

18,000
1,835
1,843
1,850
1,858
1,865
1,873
1,880
1,888
1,895
1,903
1,910
1,918
1,925
1,933
1,940
1,948
1,955
1,963
1,970
1,978

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

1,985
1,993
2,000
2,008
2,015
2,023
2,030
2,038
2,045
2,053
2,060
2,068
2,075
2,083
2,090
2,098
2,105
2,113
2,120
2,128

1,985
1,993
2,000
2,008
2,015
2,023
2,030
2,038
2,045
2,053
2,060
2,068
2,075
2,083
2,090
2,098
2,105
2,113
2,120
2,128

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

2,135
2,143
2,150
2,158
2,165
2,173
2,180
2,188
2,195
2,203
2,210
2,218
2,225
2,233
2,240
2,248
2,255
2,263
2,270
2,278

2,135
2,143
2,150
2,158
2,165
2,173
2,180
2,188
2,195
2,203
2,210
2,218
2,225
2,233
2,240
2,248
2,255
2,263
2,270
2,278

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

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

2,285
2,293
2,300
2,308
2,315
2,323
2,330
2,338
2,345
2,353
2,360
2,368
2,375
2,383
2,390
2,398
2,405
2,413
2,420
2,428

2,285
2,293
2,300
2,308
2,315
2,323
2,330
2,338
2,345
2,353
2,360
2,368
2,375
2,383
2,390
2,398
2,405
2,413
2,420
2,428

2,435
2,443
2,450
2,458
2,465
2,473
2,480
2,488
2,495
2,503
2,510
2,518
2,525
2,533
2,540
2,548
2,555
2,563
2,570
2,578

2,435
2,443
2,450
2,458
2,465
2,473
2,480
2,488
2,495
2,503
2,510
2,518
2,525
2,533
2,540
2,548
2,555
2,563
2,570
2,578

2,585
2,593
2,600
2,608
2,615
2,623
2,630
2,638
2,645
2,653
2,660
2,668
2,675
2,683
2,690
2,698
2,705
2,713
2,720
2,728

2,585
2,593
2,600
2,608
2,615
2,623
2,630
2,638
2,645
2,653
2,660
2,668
2,675
2,683
2,690
2,698
2,705
2,713
2,720
2,728

19,000

17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000

And you are –

Your tax is –

1,835
1,843
1,850
1,858
1,865
1,873
1,880
1,888
1,895
1,903
1,910
1,918
1,925
1,933
1,940
1,948
1,955
1,963
1,970
1,978

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

Single

15,000
1,385
1,393
1,400
1,408
1,415
1,423
1,430
1,438
1,445
1,453
1,460
1,468
1,475
1,483
1,490
1,498
1,505
1,513
1,520
1,528

13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000

And you are –

If Form
1040NR-EZ,
line 14, is –

Your tax is –

12,000
935
943
950
958
965
973
980
988
995
1,003
1,010
1,018
1,025
1,033
1,040
1,048
1,055
1,063
1,070
1,078

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

And you are –

Your tax is –

935
943
950
958
965
973
980
988
995
1,003
1,010
1,018
1,025
1,033
1,040
1,048
1,055
1,063
1,070
1,078

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 –

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 18)

- 17 -

2010 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
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

Married
filing
separately

At
least

But
less
than

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

2,885
2,893
2,900
2,908
2,915
2,923
2,930
2,938
2,945
2,953
2,960
2,968
2,975
2,983
2,990
2,998
3,005
3,013
3,020
3,028

2,885
2,893
2,900
2,908
2,915
2,923
2,930
2,938
2,945
2,953
2,960
2,968
2,975
2,983
2,990
2,998
3,005
3,013
3,020
3,028

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

3,035
3,043
3,050
3,058
3,065
3,073
3,080
3,088
3,095
3,103
3,110
3,118
3,125
3,133
3,140
3,148
3,155
3,163
3,170
3,178

3,035
3,043
3,050
3,058
3,065
3,073
3,080
3,088
3,095
3,103
3,110
3,118
3,125
3,133
3,140
3,148
3,155
3,163
3,170
3,178

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

24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000

3,185
3,193
3,200
3,208
3,215
3,223
3,230
3,238
3,245
3,253
3,260
3,268
3,275
3,283
3,290
3,298
3,305
3,313
3,320
3,328

27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950

3,335
3,343
3,350
3,358
3,365
3,373
3,380
3,388
3,395
3,403
3,410
3,418
3,425
3,433
3,440
3,448
3,455
3,463
3,470
3,478

3,335
3,343
3,350
3,358
3,365
3,373
3,380
3,388
3,395
3,403
3,410
3,418
3,425
3,433
3,440
3,448
3,455
3,463
3,470
3,478

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

Married
filing
separately

3,485
3,493
3,500
3,508
3,515
3,523
3,530
3,538
3,545
3,553
3,560
3,568
3,575
3,583
3,590
3,598
3,605
3,613
3,620
3,628

3,485
3,493
3,500
3,508
3,515
3,523
3,530
3,538
3,545
3,553
3,560
3,568
3,575
3,583
3,590
3,598
3,605
3,613
3,620
3,628

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

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

If Form
1040NR-EZ,
line 14, is –
At
least

But
less
than

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

Single

Married
filing
separately

30,000
3,635
3,643
3,650
3,658
3,665
3,673
3,680
3,688
3,695
3,703
3,710
3,718
3,725
3,733
3,740
3,748
3,755
3,763
3,770
3,778

30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950

3,785
3,793
3,800
3,808
3,815
3,823
3,830
3,838
3,845
3,853
3,860
3,868
3,875
3,883
3,890
3,898
3,905
3,913
3,920
3,928

3,785
3,793
3,800
3,808
3,815
3,823
3,830
3,838
3,845
3,853
3,860
3,868
3,875
3,883
3,890
3,898
3,905
3,913
3,920
3,928

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

3,935
3,943
3,950
3,958
3,965
3,973
3,980
3,988
3,995
4,003
4,010
4,018
4,025
4,033
4,040
4,048
4,055
4,063
4,070
4,078

3,935
3,943
3,950
3,958
3,965
3,973
3,980
3,988
3,995
4,003
4,010
4,018
4,025
4,033
4,040
4,048
4,055
4,063
4,070
4,078

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

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

4,085
4,093
4,100
4,108
4,115
4,123
4,130
4,138
4,145
4,153
4,160
4,168
4,175
4,183
4,190
4,198
4,205
4,213
4,220
4,228

4,085
4,093
4,100
4,108
4,115
4,123
4,130
4,138
4,145
4,153
4,160
4,168
4,175
4,183
4,190
4,198
4,205
4,213
4,220
4,228

4,235
4,243
4,250
4,258
4,265
4,273
4,280
4,288
4,295
4,303
4,310
4,318
4,325
4,333
4,340
4,348
4,355
4,363
4,370
4,378

4,235
4,243
4,250
4,258
4,265
4,273
4,280
4,288
4,295
4,303
4,310
4,318
4,325
4,333
4,340
4,348
4,355
4,363
4,370
4,378

4,385
4,393
4,400
4,408
4,415
4,423
4,430
4,438
4,445
4,453
4,460
4,468
4,475
4,483
4,490
4,498
4,505
4,513
4,520
4,528

4,385
4,393
4,400
4,408
4,415
4,423
4,430
4,438
4,445
4,453
4,460
4,468
4,475
4,483
4,490
4,498
4,505
4,513
4,520
4,528

31,000

29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000

And you are –

Your tax is –

3,635
3,643
3,650
3,658
3,665
3,673
3,680
3,688
3,695
3,703
3,710
3,718
3,725
3,733
3,740
3,748
3,755
3,763
3,770
3,778

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

Single

27,000
3,185
3,193
3,200
3,208
3,215
3,223
3,230
3,238
3,245
3,253
3,260
3,268
3,275
3,283
3,290
3,298
3,305
3,313
3,320
3,328

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
26,000

And you are –

Your tax is –

24,000
2,735
2,743
2,750
2,758
2,765
2,773
2,780
2,788
2,795
2,803
2,810
2,818
2,825
2,833
2,840
2,848
2,855
2,863
2,870
2,878

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

Single

Your tax is –

2,735
2,743
2,750
2,758
2,765
2,773
2,780
2,788
2,795
2,803
2,810
2,818
2,825
2,833
2,840
2,848
2,855
2,863
2,870
2,878

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 –

And you are –

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 19)

- 18 -

2010 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
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

Single

Married
filing
separately

At
least

But
less
than

36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950

4,688
4,700
4,713
4,725
4,738
4,750
4,763
4,775
4,788
4,800
4,813
4,825
4,838
4,850
4,863
4,875
4,888
4,900
4,913
4,925

4,688
4,700
4,713
4,725
4,738
4,750
4,763
4,775
4,788
4,800
4,813
4,825
4,838
4,850
4,863
4,875
4,888
4,900
4,913
4,925

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

4,938
4,950
4,963
4,975
4,988
5,000
5,013
5,025
5,038
5,050
5,063
5,075
5,088
5,100
5,113
5,125
5,138
5,150
5,163
5,175

4,938
4,950
4,963
4,975
4,988
5,000
5,013
5,025
5,038
5,050
5,063
5,075
5,088
5,100
5,113
5,125
5,138
5,150
5,163
5,175

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

36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000

5,188
5,200
5,213
5,225
5,238
5,250
5,263
5,275
5,288
5,300
5,313
5,325
5,338
5,350
5,363
5,375
5,388
5,400
5,413
5,425

39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950

5,438
5,450
5,463
5,475
5,488
5,500
5,513
5,525
5,538
5,550
5,563
5,575
5,588
5,600
5,613
5,625
5,638
5,650
5,663
5,675

5,438
5,450
5,463
5,475
5,488
5,500
5,513
5,525
5,538
5,550
5,563
5,575
5,588
5,600
5,613
5,625
5,638
5,650
5,663
5,675

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

Married
filing
separately

5,688
5,700
5,713
5,725
5,738
5,750
5,763
5,775
5,788
5,800
5,813
5,825
5,838
5,850
5,863
5,875
5,888
5,900
5,913
5,925

5,688
5,700
5,713
5,725
5,738
5,750
5,763
5,775
5,788
5,800
5,813
5,825
5,838
5,850
5,863
5,875
5,888
5,900
5,913
5,925

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

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

At
least

But
less
than

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

Single

Married
filing
separately

42,000
5,938
5,950
5,963
5,975
5,988
6,000
6,013
6,025
6,038
6,050
6,063
6,075
6,088
6,100
6,113
6,125
6,138
6,150
6,163
6,175

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

6,188
6,200
6,213
6,225
6,238
6,250
6,263
6,275
6,288
6,300
6,313
6,325
6,338
6,350
6,363
6,375
6,388
6,400
6,413
6,425

6,188
6,200
6,213
6,225
6,238
6,250
6,263
6,275
6,288
6,300
6,313
6,325
6,338
6,350
6,363
6,375
6,388
6,400
6,413
6,425

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

6,438
6,450
6,463
6,475
6,488
6,500
6,513
6,525
6,538
6,550
6,563
6,575
6,588
6,600
6,613
6,625
6,638
6,650
6,663
6,675

6,438
6,450
6,463
6,475
6,488
6,500
6,513
6,525
6,538
6,550
6,563
6,575
6,588
6,600
6,613
6,625
6,638
6,650
6,663
6,675

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

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

6,688
6,700
6,713
6,725
6,738
6,750
6,763
6,775
6,788
6,800
6,813
6,825
6,838
6,850
6,863
6,875
6,888
6,900
6,913
6,925

6,688
6,700
6,713
6,725
6,738
6,750
6,763
6,775
6,788
6,800
6,813
6,825
6,838
6,850
6,863
6,875
6,888
6,900
6,913
6,925

6,938
6,950
6,963
6,975
6,988
7,000
7,013
7,025
7,038
7,050
7,063
7,075
7,088
7,100
7,113
7,125
7,138
7,150
7,163
7,175

6,938
6,950
6,963
6,975
6,988
7,000
7,013
7,025
7,038
7,050
7,063
7,075
7,088
7,100
7,113
7,125
7,138
7,150
7,163
7,175

7,188
7,200
7,213
7,225
7,238
7,250
7,263
7,275
7,288
7,300
7,313
7,325
7,338
7,350
7,363
7,375
7,388
7,400
7,413
7,425

7,188
7,200
7,213
7,225
7,238
7,250
7,263
7,275
7,288
7,300
7,313
7,325
7,338
7,350
7,363
7,375
7,388
7,400
7,413
7,425

43,000

41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000

And you are –

Your tax is –

5,938
5,950
5,963
5,975
5,988
6,000
6,013
6,025
6,038
6,050
6,063
6,075
6,088
6,100
6,113
6,125
6,138
6,150
6,163
6,175

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

Single

39,000
5,188
5,200
5,213
5,225
5,238
5,250
5,263
5,275
5,288
5,300
5,313
5,325
5,338
5,350
5,363
5,375
5,388
5,400
5,413
5,425

37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000

And you are –

If Form
1040NR-EZ,
line 14, is –

Your tax is –

36,000
4,535
4,543
4,550
4,558
4,565
4,573
4,580
4,588
4,595
4,603
4,610
4,618
4,625
4,633
4,640
4,648
4,655
4,663
4,670
4,678

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

And you are –

Your tax is –

4,535
4,543
4,550
4,558
4,565
4,573
4,580
4,588
4,595
4,603
4,610
4,618
4,625
4,633
4,640
4,648
4,655
4,663
4,670
4,678

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 –

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 20)

- 19 -

2010 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
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

Married
filing
separately

At
least

But
less
than

48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950

7,688
7,700
7,713
7,725
7,738
7,750
7,763
7,775
7,788
7,800
7,813
7,825
7,838
7,850
7,863
7,875
7,888
7,900
7,913
7,925

7,688
7,700
7,713
7,725
7,738
7,750
7,763
7,775
7,788
7,800
7,813
7,825
7,838
7,850
7,863
7,875
7,888
7,900
7,913
7,925

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

7,938
7,950
7,963
7,975
7,988
8,000
8,013
8,025
8,038
8,050
8,063
8,075
8,088
8,100
8,113
8,125
8,138
8,150
8,163
8,175

7,938
7,950
7,963
7,975
7,988
8,000
8,013
8,025
8,038
8,050
8,063
8,075
8,088
8,100
8,113
8,125
8,138
8,150
8,163
8,175

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

48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000

8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
8,350
8,363
8,375
8,388
8,400
8,413
8,425

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

8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
8,600
8,613
8,625
8,638
8,650
8,663
8,675

8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
8,600
8,613
8,625
8,638
8,650
8,663
8,675

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

Married
filing
separately

8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
8,850
8,863
8,875
8,888
8,900
8,913
8,925

8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
8,850
8,863
8,875
8,888
8,900
8,913
8,925

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

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

If Form
1040NR-EZ,
line 14, is –
At
least

But
less
than

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

Single

Married
filing
separately

54,000
8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
9,100
9,113
9,125
9,138
9,150
9,163
9,175

54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950

9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
9,350
9,363
9,375
9,388
9,400
9,413
9,425

9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
9,350
9,363
9,375
9,388
9,400
9,413
9,425

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

9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
9,600
9,613
9,625
9,638
9,650
9,663
9,675

9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
9,600
9,613
9,625
9,638
9,650
9,663
9,675

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

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

9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
9,850
9,863
9,875
9,888
9,900
9,913
9,925

9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
9,850
9,863
9,875
9,888
9,900
9,913
9,925

9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
10,100
10,113
10,125
10,138
10,150
10,163
10,175

9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
10,100
10,113
10,125
10,138
10,150
10,163
10,175

10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
10,350
10,363
10,375
10,388
10,400
10,413
10,425

10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
10,350
10,363
10,375
10,388
10,400
10,413
10,425

55,000

53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000

And you are –

Your tax is –

8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
9,100
9,113
9,125
9,138
9,150
9,163
9,175

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

Single

51,000
8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
8,350
8,363
8,375
8,388
8,400
8,413
8,425

49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000

And you are –

Your tax is –

48,000
7,438
7,450
7,463
7,475
7,488
7,500
7,513
7,525
7,538
7,550
7,563
7,575
7,588
7,600
7,613
7,625
7,638
7,650
7,663
7,675

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

Single

Your tax is –

7,438
7,450
7,463
7,475
7,488
7,500
7,513
7,525
7,538
7,550
7,563
7,575
7,588
7,600
7,613
7,625
7,638
7,650
7,663
7,675

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 –

And you are –

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 21)

- 20 -

2010 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
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

Single

Married
filing
separately

At
least

But
less
than

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

10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
10,850
10,863
10,875
10,888
10,900
10,913
10,925

10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
10,850
10,863
10,875
10,888
10,900
10,913
10,925

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

10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
11,100
11,113
11,125
11,138
11,150
11,163
11,175

10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
11,100
11,113
11,125
11,138
11,150
11,163
11,175

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

60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000

11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
11,350
11,363
11,375
11,388
11,400
11,413
11,425

63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950

11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
11,600
11,613
11,625
11,638
11,650
11,663
11,675

11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
11,600
11,613
11,625
11,638
11,650
11,663
11,675

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

Married
filing
separately

11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
11,850
11,863
11,875
11,888
11,900
11,913
11,925

11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
11,850
11,863
11,875
11,888
11,900
11,913
11,925

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

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

At
least

But
less
than

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

Single

Married
filing
separately

66,000
11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
12,100
12,113
12,125
12,138
12,150
12,163
12,175

66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950

12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
12,350
12,363
12,375
12,388
12,400
12,413
12,425

12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
12,350
12,363
12,375
12,388
12,400
12,413
12,425

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

12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
12,600
12,613
12,625
12,638
12,650
12,663
12,675

12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
12,600
12,613
12,625
12,638
12,650
12,663
12,675

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

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

12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
12,850
12,863
12,875
12,888
12,900
12,913
12,925

12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
12,850
12,863
12,875
12,888
12,900
12,913
12,925

12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
13,100
13,113
13,125
13,138
13,150
13,163
13,175

12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
13,100
13,113
13,125
13,138
13,150
13,163
13,175

13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
13,350
13,363
13,375
13,388
13,400
13,413
13,425

13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
13,351
13,365
13,379
13,393
13,407
13,421
13,435

67,000

65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000

And you are –

Your tax is –

11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
12,100
12,113
12,125
12,138
12,150
12,163
12,175

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

Single

63,000
11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
11,350
11,363
11,375
11,388
11,400
11,413
11,425

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
62,000

And you are –

If Form
1040NR-EZ,
line 14, is –

Your tax is –

60,000
10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
10,600
10,613
10,625
10,638
10,650
10,663
10,675

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

And you are –

Your tax is –

10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
10,600
10,613
10,625
10,638
10,650
10,663
10,675

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 –

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 22)

- 21 -

2010 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
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

Married
filing
separately

At
least

But
less
than

72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950

13,688
13,700
13,713
13,725
13,738
13,750
13,763
13,775
13,788
13,800
13,813
13,825
13,838
13,850
13,863
13,875
13,888
13,900
13,913
13,925

13,729
13,743
13,757
13,771
13,785
13,799
13,813
13,827
13,841
13,855
13,869
13,883
13,897
13,911
13,925
13,939
13,953
13,967
13,981
13,995

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

13,938
13,950
13,963
13,975
13,988
14,000
14,013
14,025
14,038
14,050
14,063
14,075
14,088
14,100
14,113
14,125
14,138
14,150
14,163
14,175

14,009
14,023
14,037
14,051
14,065
14,079
14,093
14,107
14,121
14,135
14,149
14,163
14,177
14,191
14,205
14,219
14,233
14,247
14,261
14,275

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

72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000

14,289
14,303
14,317
14,331
14,345
14,359
14,373
14,387
14,401
14,415
14,429
14,443
14,457
14,471
14,485
14,499
14,513
14,527
14,541
14,555

75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950

14,438
14,450
14,463
14,475
14,488
14,500
14,513
14,525
14,538
14,550
14,563
14,575
14,588
14,600
14,613
14,625
14,638
14,650
14,663
14,675

14,569
14,583
14,597
14,611
14,625
14,639
14,653
14,667
14,681
14,695
14,709
14,723
14,737
14,751
14,765
14,779
14,793
14,807
14,821
14,835

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

Married
filing
separately

14,688
14,700
14,713
14,725
14,738
14,750
14,763
14,775
14,788
14,800
14,813
14,825
14,838
14,850
14,863
14,875
14,888
14,900
14,913
14,925

14,849
14,863
14,877
14,891
14,905
14,919
14,933
14,947
14,961
14,975
14,989
15,003
15,017
15,031
15,045
15,059
15,073
15,087
15,101
15,115

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

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

If Form
1040NR-EZ,
line 14, is –
At
least

But
less
than

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

Single

Married
filing
separately

78,000
15,129
15,143
15,157
15,171
15,185
15,199
15,213
15,227
15,241
15,255
15,269
15,283
15,297
15,311
15,325
15,339
15,353
15,367
15,381
15,395

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

15,188
15,200
15,213
15,225
15,238
15,250
15,263
15,275
15,288
15,300
15,313
15,325
15,338
15,350
15,363
15,375
15,388
15,400
15,413
15,425

15,409
15,423
15,437
15,451
15,465
15,479
15,493
15,507
15,521
15,535
15,549
15,563
15,577
15,591
15,605
15,619
15,633
15,647
15,661
15,675

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

15,438
15,450
15,463
15,475
15,488
15,500
15,513
15,525
15,538
15,550
15,563
15,575
15,588
15,600
15,613
15,625
15,638
15,650
15,663
15,675

15,689
15,703
15,717
15,731
15,745
15,759
15,773
15,787
15,801
15,815
15,829
15,843
15,857
15,871
15,885
15,899
15,913
15,927
15,941
15,955

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

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

15,688
15,700
15,713
15,725
15,738
15,750
15,763
15,775
15,788
15,800
15,813
15,825
15,838
15,850
15,863
15,875
15,888
15,900
15,913
15,925

15,969
15,983
15,997
16,011
16,025
16,039
16,053
16,067
16,081
16,095
16,109
16,123
16,137
16,151
16,165
16,179
16,193
16,207
16,221
16,235

15,938
15,950
15,963
15,975
15,988
16,000
16,013
16,025
16,038
16,050
16,063
16,075
16,088
16,100
16,113
16,125
16,138
16,150
16,163
16,175

16,249
16,263
16,277
16,291
16,305
16,319
16,333
16,347
16,361
16,375
16,389
16,403
16,417
16,431
16,445
16,459
16,473
16,487
16,501
16,515

16,188
16,200
16,213
16,225
16,238
16,250
16,263
16,275
16,288
16,300
16,313
16,325
16,338
16,350
16,363
16,375
16,388
16,400
16,413
16,425

16,529
16,543
16,557
16,571
16,585
16,599
16,613
16,627
16,641
16,655
16,669
16,683
16,697
16,711
16,725
16,739
16,753
16,767
16,781
16,795

79,000

77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000

And you are –

Your tax is –

14,938
14,950
14,963
14,975
14,988
15,000
15,013
15,025
15,038
15,050
15,063
15,075
15,088
15,100
15,113
15,125
15,138
15,150
15,163
15,175

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

Single

75,000
14,188
14,200
14,213
14,225
14,238
14,250
14,263
14,275
14,288
14,300
14,313
14,325
14,338
14,350
14,363
14,375
14,388
14,400
14,413
14,425

73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000

And you are –

Your tax is –

72,000
13,449
13,463
13,477
13,491
13,505
13,519
13,533
13,547
13,561
13,575
13,589
13,603
13,617
13,631
13,645
13,659
13,673
13,687
13,701
13,715

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

Single

Your tax is –

13,438
13,450
13,463
13,475
13,488
13,500
13,513
13,525
13,538
13,550
13,563
13,575
13,588
13,600
13,613
13,625
13,638
13,650
13,663
13,675

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 –

And you are –

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 23)

- 22 -

2010 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
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

Single

Married
filing
separately

At
least

But
less
than

84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950

16,688
16,700
16,713
16,725
16,738
16,750
16,763
16,775
16,788
16,802
16,816
16,830
16,844
16,858
16,872
16,886
16,900
16,914
16,928
16,942

17,089
17,103
17,117
17,131
17,145
17,159
17,173
17,187
17,201
17,215
17,229
17,243
17,257
17,271
17,285
17,299
17,313
17,327
17,341
17,355

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

16,956
16,970
16,984
16,998
17,012
17,026
17,040
17,054
17,068
17,082
17,096
17,110
17,124
17,138
17,152
17,166
17,180
17,194
17,208
17,222

17,369
17,383
17,397
17,411
17,425
17,439
17,453
17,467
17,481
17,495
17,509
17,523
17,537
17,551
17,565
17,579
17,593
17,607
17,621
17,635

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

84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000

17,649
17,663
17,677
17,691
17,705
17,719
17,733
17,747
17,761
17,775
17,789
17,803
17,817
17,831
17,845
17,859
17,873
17,887
17,901
17,915

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

17,516
17,530
17,544
17,558
17,572
17,586
17,600
17,614
17,628
17,642
17,656
17,670
17,684
17,698
17,712
17,726
17,740
17,754
17,768
17,782

17,929
17,943
17,957
17,971
17,985
17,999
18,013
18,027
18,041
18,055
18,069
18,083
18,097
18,111
18,125
18,139
18,153
18,167
18,181
18,195

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

Married
filing
separately

17,796
17,810
17,824
17,838
17,852
17,866
17,880
17,894
17,908
17,922
17,936
17,950
17,964
17,978
17,992
18,006
18,020
18,034
18,048
18,062

18,209
18,223
18,237
18,251
18,265
18,279
18,293
18,307
18,321
18,335
18,349
18,363
18,377
18,391
18,405
18,419
18,433
18,447
18,461
18,475

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

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

At
least

But
less
than

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

Single

Married
filing
separately

90,000
18,489
18,503
18,517
18,531
18,545
18,559
18,573
18,587
18,601
18,615
18,629
18,643
18,657
18,671
18,685
18,699
18,713
18,727
18,741
18,755

90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950

18,356
18,370
18,384
18,398
18,412
18,426
18,440
18,454
18,468
18,482
18,496
18,510
18,524
18,538
18,552
18,566
18,580
18,594
18,608
18,622

18,769
18,783
18,797
18,811
18,825
18,839
18,853
18,867
18,881
18,895
18,909
18,923
18,937
18,951
18,965
18,979
18,993
19,007
19,021
19,035

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

18,636
18,650
18,664
18,678
18,692
18,706
18,720
18,734
18,748
18,762
18,776
18,790
18,804
18,818
18,832
18,846
18,860
18,874
18,888
18,902

19,049
19,063
19,077
19,091
19,105
19,119
19,133
19,147
19,161
19,175
19,189
19,203
19,217
19,231
19,245
19,259
19,273
19,287
19,301
19,315

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

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

18,916
18,930
18,944
18,958
18,972
18,986
19,000
19,014
19,028
19,042
19,056
19,070
19,084
19,098
19,112
19,126
19,140
19,154
19,168
19,182

19,329
19,343
19,357
19,371
19,385
19,399
19,413
19,427
19,441
19,455
19,469
19,483
19,497
19,511
19,525
19,539
19,553
19,567
19,581
19,595

19,196
19,210
19,224
19,238
19,252
19,266
19,280
19,294
19,308
19,322
19,336
19,350
19,364
19,378
19,392
19,406
19,420
19,434
19,448
19,462

19,609
19,623
19,637
19,651
19,665
19,679
19,693
19,707
19,721
19,735
19,749
19,763
19,777
19,791
19,805
19,819
19,833
19,847
19,861
19,875

19,476
19,490
19,504
19,518
19,532
19,546
19,560
19,574
19,588
19,602
19,616
19,630
19,644
19,658
19,672
19,686
19,700
19,714
19,728
19,742

19,889
19,903
19,917
19,931
19,945
19,959
19,973
19,987
20,001
20,015
20,029
20,043
20,057
20,071
20,085
20,099
20,113
20,127
20,141
20,155

91,000

89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000

And you are –

Your tax is –

18,076
18,090
18,104
18,118
18,132
18,146
18,160
18,174
18,188
18,202
18,216
18,230
18,244
18,258
18,272
18,286
18,300
18,314
18,328
18,342

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

Single

87,000
17,236
17,250
17,264
17,278
17,292
17,306
17,320
17,334
17,348
17,362
17,376
17,390
17,404
17,418
17,432
17,446
17,460
17,474
17,488
17,502

85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000

And you are –

If Form
1040NR-EZ,
line 14, is –

Your tax is –

84,000
16,809
16,823
16,837
16,851
16,865
16,879
16,893
16,907
16,921
16,935
16,949
16,963
16,977
16,991
17,005
17,019
17,033
17,047
17,061
17,075

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

And you are –

Your tax is –

16,438
16,450
16,463
16,475
16,488
16,500
16,513
16,525
16,538
16,550
16,563
16,575
16,588
16,600
16,613
16,625
16,638
16,650
16,663
16,675

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 –

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 24)

- 23 -

2010 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
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

Married
filing
separately

At
least

But
less
than

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

20,036
20,050
20,064
20,078
20,092
20,106
20,120
20,134
20,148
20,162
20,176
20,190
20,204
20,218
20,232
20,246
20,260
20,274
20,288
20,302

20,449
20,463
20,477
20,491
20,505
20,519
20,533
20,547
20,561
20,575
20,589
20,603
20,617
20,631
20,645
20,659
20,673
20,687
20,701
20,715

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

20,316
20,330
20,344
20,358
20,372
20,386
20,400
20,414
20,428
20,442
20,456
20,470
20,484
20,498
20,512
20,526
20,540
20,554
20,568
20,582

20,729
20,743
20,757
20,771
20,785
20,799
20,813
20,827
20,841
20,855
20,869
20,883
20,897
20,911
20,925
20,939
20,953
20,967
20,981
20,995

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

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

99,000
20,596
20,610
20,624
20,638
20,652
20,666
20,680
20,694
20,708
20,722
20,736
20,750
20,764
20,778
20,792
20,806
20,820
20,834
20,848
20,862

21,009
21,023
21,037
21,051
21,065
21,079
21,093
21,107
21,121
21,135
21,149
21,163
21,177
21,191
21,205
21,219
21,233
21,247
21,261
21,275

20,876
20,890
20,904
20,918
20,932
20,946
20,960
20,974
20,988
21,002
21,016
21,030
21,044
21,058
21,072
21,086
21,100
21,114
21,128
21,142

21,289
21,303
21,317
21,331
21,345
21,359
21,373
21,387
21,401
21,415
21,429
21,443
21,457
21,471
21,485
21,499
21,513
21,527
21,541
21,555

21,156
21,170
21,184
21,198
21,212
21,226
21,240
21,254
21,268
21,282
21,296
21,310
21,324
21,338
21,352
21,366
21,380
21,394
21,408
21,422

21,569
21,583
21,597
21,611
21,625
21,639
21,653
21,667
21,681
21,695
21,709
21,723
21,737
21,751
21,765
21,779
21,793
21,807
21,821
21,835

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

21,436
21,450
21,464
21,478
21,492
21,506
21,520
21,534
21,548
21,562
21,576
21,590
21,604
21,618
21,632
21,646
21,660
21,674
21,688
21,702

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
98,000

$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

Married
filing
separately

Your tax is –

96,000
20,169
20,183
20,197
20,211
20,225
20,239
20,253
20,267
20,281
20,295
20,309
20,323
20,337
20,351
20,365
20,379
20,393
20,407
20,421
20,435

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

Single

Your tax is –

19,756
19,770
19,784
19,798
19,812
19,826
19,840
19,854
19,868
19,882
19,896
19,910
19,924
19,938
19,952
19,966
19,980
19,994
20,008
20,022

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 –

And you are –

- 24 -

21,849
21,863
21,877
21,891
21,905
21,919
21,933
21,947
21,961
21,975
21,989
22,003
22,017
22,031
22,045
22,059
22,073
22,087
22,101
22,115