U.S. Individual Income Tax Return

2012

Department of the Treasury
Internal Revenue Service

Instructions for
Form 1040NR
U.S. Nonresident Alien Income Tax Return
Section references are to the Internal
Revenue Code unless otherwise noted.

What's New
Future developments. For
information about any additional
changes to the 2012 tax law or any
other developments affecting Form
1040NR or its instructions, go to
www.irs.gov/form1040nr.
Tax benefits extended. Several
temporary tax benefits have been
extended through 2013, including the
following.
Deduction for educator expenses in
figuring adjusted gross income
(line 24).
Credit for nonbusiness energy
property (line 49).
Exclusion from income of qualified
charitable distributions (see the
instructions for lines 16a and 16b).
Standard mileage rates. The 2012
rate for business use of your vehicle
remains 551 2 cents a mile. The 2012
rate for use of your vehicle to move is
decreased to 23 cents a mile. The
2012 rate for use of your vehicle to do
volunteer work for certain charitable
organizations remains 14 cents a
mile.
Roth IRAs. If you converted or rolled
over an amount to a Roth IRA in 2010
and did not elect to report the taxable
amount on your 2010 return, you
generally should have reported half of
it on your 2011 return. Report the rest
on your 2012 return. Report the
amount that is taxable on your 2012
return on line 16b (for conversions
from IRAs) or 17b (for rollovers from
qualified retirement plans, other than
from a designated Roth account). See
the instructions for lines 16a and 16b
and lines 17a and 17b.
Designated Roth accounts. If you
rolled over an amount from a 401(k) or
403(b) plan to a designated Roth
account in 2010 and did not elect to
report the taxable amount on your
2010 return, you generally should
Mar 08, 2013

have reported half of it on your 2011
return. Report the rest on your 2012
return. See the instructions for lines
17a and 17b.

in the United States. See Special
Rules for Former U.S. Citizens and
Former U.S. Long-Term Residents
(Expatriates), later.

Schedule 8812. Use Schedule 8812
(Form 1040A or 1040) to figure your
additional child tax credit for 2012.
Schedule 8812 is new for 2012. Form
8812 is no longer in use. See the
instructions for line 63.

Self-employment tax. You must pay
self-employment tax on your
self-employment income if an
international social security
agreement in effect between your
country of tax residence and the
United States provides that you are
covered under the U.S. social security
system. Enter the tax on line 54. See
the instructions for line 54 for
additional information. Deduct the
deductible part of your
self-employment tax on line 27. Attach
Schedule SE (Form 1040). See the
Instructions for Schedule SE (Form
1040) for additional information.

Portfolio interest. Interest payments
on foreign bearer obligations (bonds
not issued in registered format and
held by nonuse holders) issued on or
after March 19, 2012, are not eligible
for the portfolio interest exception to
withholding. For more information,
see Interest in Pub. 515, Withholding
of Tax on Nonresident Aliens and
Foreign Entities, and Pub. 519, U.S.
Tax Guide for Aliens.
Expired tax benefits. The District of
Columbia first-time homebuyer credit
cannot be claimed for homes bought
after 2011. The adoption credit
stopped being refundable at the end
of 2011. That is why line 67, box b, is
shown as “Reserved.” You can claim
the adoption credit on line 50. See the
instructions for line 50.

General Instructions
Items to Note
Form 1040NR-EZ. You may be able
to use Form 1040NR-EZ if your only
income from U.S. sources is wages,
salaries, tips, refunds of state and
local income taxes, and scholarship or
fellowship grants. For more details,
see Form 1040NR-EZ and its
instructions.
Special rules for former U.S. citizens and former U.S. long-term
residents. If you renounced your
U.S. citizenship or terminated your
long-term resident status, you may be
subject to special rules. Different rules
apply based on the date you
renounced your citizenship or
terminated your long-term residency
Cat. No. 11368V

Social security or Medicare taxes
withheld in error. If you are a
foreign student on an F1, J1, M, or Q
visa, and social security or Medicare
taxes were withheld on your wages in
error, you may want to file Form 843,
Claim for Refund and Request for
Abatement, to request a refund of
these taxes. For more information,
see Refund of Taxes Withheld in Error
in chapter 8 of Pub. 519, U.S. Tax
Guide for Aliens.
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.
Form 8938, Statement of Specified
Foreign Financial Assets.
For more information, and to see if
you must file one of these forms, see
chapter 1 of Pub. 519.

Additional Information

If you need more information, our free
publications may help you. Pub. 519

will be the most important, but the
following publications also may help.
Pub. 501 Exemptions, Standard
Deduction, and Filing
Information
Pub. 525 Taxable and Nontaxable
Income
Pub. 529 Miscellaneous Deductions
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
Service. You can download them at
IRS.gov. Also see Quick and Easy
Access to Tax Help and Tax Forms
and Publications, later, 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 2012. (These tests
are explained in Green Card Test and
Substantial Presence Test, later.)
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 2012. 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. Enter “tax treaties” in the
search box at the top of the page.
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.

(a)
Year

(b)
Days of
physical
presence

(c)
Multiplier

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 2012 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, later.) 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 to the USCIS
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
CAUTION
remain a 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 2012. You meet this test if you
were physically present in the United
States for at least:
1. 31 days during 2012, and
2. 183 days during the period
2012, 2011, and 2010, using the
following chart.
-2-

2012

1.000

2011

.333

2010

.167

(d)
Testing
days
(multiply
(b) times
(c))

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
CAUTION
presence in 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,
Instructions for Form 1040NR (2012)

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 2012,
Establish that during 2012 you had
a tax home in a foreign country, and
Establish that during 2012 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 connection exception. See
Form 8843 in chapter 1 of Pub. 519.

Instructions for Form 1040NR (2012)

You cannot use the closer
connection exception to
CAUTION
remain 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 if any of the
following four conditions applies to
you.
1. You were a nonresident alien
engaged in a trade or business in the
United States during 2012. You must
file even if:
a. You have no income from a
trade or business conducted in the
United States,
b. You have no U.S. source
income, or
c. Your income is exempt from
U.S. tax under a tax treaty or any
section of the Internal Revenue Code.
However, if you have no gross
income for 2012, do not complete the
schedules for Form 1040NR. Instead,
attach a list of the kinds of exclusions
you claim and the amount of each.
Gross income.
Gross income means all
income you received in the
form of money, goods, property, and
services that is not exempt from tax.
In most cases, it includes only income
from U.S. sources. Gross income
includes gains, but not losses, from
asset transactions. Gross income
from a business means, for example,
the amount on Schedule C (Form
1040), line 7; or Schedule F (Form
1040), line 9. But, in figuring gross
income, do not reduce your income by
any losses, including any loss on
Schedule C (Form 1040), line 7; or
Schedule F (Form 1040), line 9.

TIP

2. You were a nonresident alien
not engaged in a trade or business in
the United States during 2012 and:
a. You received income from U.S.
sources that is reportable on
Schedule NEC, lines 1 through 12,
and
b. Not all of the U.S. tax that you
owe was withheld from that income.
3. You represent a deceased
person who would have had to file
Form 1040NR.
4. You represent an estate or trust
that has to file Form 1040NR.
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Other situations when you must
file. You must file a return for 2012 if
you owe any special taxes, including
any of the following.
Alternative minimum tax.
Additional tax on a qualified plan,
including an individual retirement
arrangement (IRA), or other
tax-favored account. But if you are
filing a return only because you owe
this tax, you can file Form 5329 by
itself.
Household employment taxes. But
if you are filing a return only because
you owe this tax, you can file
Schedule H by itself.
Social security and Medicare tax on
tips you did not report to your
employer or on wages you received
from an employer who did not
withhold these taxes.
Recapture of first-time homebuyer
credit. See the instructions for line 58b
on Line 58b—First-time homebuyer
credit repayment, later.
Write-in taxes or recapture taxes,
including uncollected social security
and Medicare or RRTA tax on tips you
reported to your employer or on
group-term life insurance and
additional taxes on health savings
accounts. See the instructions for
line 59.
You also must file a return if you
received HSA, Archer MSA, or
Medicare Advantage MSA
distributions.
You also must file a return if you
had net earnings from
self-employment of at least $400 and
you are a resident of a country with
whom the United States has an
international social security
agreement. See the instructions for
line 54.
Exceptions. You do not need to
file Form 1040NR if:
1. Your only U.S. trade or
business was the performance of
personal services; and
a. Your wages were less than
$3,800; 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 that is
subject to tax under section 871 (that
is, the income items listed on page 1
of Form 1040NR, lines 8 through 21,
and on page 4, Schedule NEC, lines 1
through 12).
3. You were a partner in a U.S.
partnership that was not engaged in a
trade or business in the United States
during 2012 and your Schedule K-1
(Form 1065) includes only income
from U.S. sources that you must
report on Schedule NEC, lines 1
through 12.
If the partnership withholds
taxes on this income in 2013
CAUTION
and the tax withheld and
reported on line 9 of Form 1042-S is
more or less than the tax due on the
income, you will need to file Form
1040NR for 2013 to pay the
underwithheld tax or claim a refund of
the overwithheld tax.

!

Even if you do not otherwise
have to file a return, you
should file one to get a refund
of any federal income tax withheld.
You also should file if you are
engaged in a U.S. trade or business
and are eligible for any of the following
credits.
Additional child tax credit.
Credit for federal tax on fuels.
Refundable credit for prior year
minimum tax.
Health coverage tax credit.

TIP

See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Exception for certain children under age 19 or full-time students. If
your child was under age 19 at the
end of 2012 or was a full-time student
under age 24 at the end of 2012, had
income only from interest and
dividends that are effectively
connected with a U.S. trade or
business, and that income totaled less
than $9,500, you can elect to report
your child's income on your return. To
do so, use Form 8814. If you make
this election, your child does not have
to file a return. For details, including
the conditions for children under age
24, see Form 8814.
A child born on January 1, 1989, is
considered to be age 24 at the end of

2012. Do not use Form 8814 for such
a child.
Filing a deceased person's return.
The personal representative must file
the return for a deceased person who
was required to file a return for 2012.
A personal representative can be an
executor, administrator, or anyone
who is in charge of the deceased
person's property.
Filing for an estate or trust. If you
are filing Form 1040NR for a
nonresident alien estate or trust,
change the form to reflect the
provisions of Subchapter J,
Chapter 1, of the Internal Revenue
Code. You may find it helpful to refer
to Form 1041 and its instructions.
If you are filing Form 1040NR
for a foreign trust, you may
CAUTION
have to file Form 3520-A,
Annual Information Return of Foreign
Trust With a U.S. Owner, on or before
March 15, 2013. For more
information, see the Instructions for
Form 3520-A.

!

Simplified Procedure for
Claiming Certain Refunds

You can use this procedure only if you
meet all of the following conditions for
the tax year.
You were a nonresident alien.
You were not engaged in a trade or
business in the United States at any
time.
You had no income that was
effectively connected with the conduct
of a U.S. trade or business.
Your U.S. income tax liability was
fully satisfied through withholding of
tax at source.
You are filing Form 1040NR solely
to claim a refund of U.S. tax withheld
at source.
Example. John is a nonresident
alien individual. The only U.S. source
income he received during the year
was dividend income from U.S.
stocks. The dividend income was
reported to him on Form(s) 1042-S.
On one of the dividend payments, the
withholding agent incorrectly withheld
at a rate of 30% (instead of 15%).
John is eligible to use the simplified
procedure.
If you meet all of the conditions
listed earlier for the tax year, complete
Form 1040NR as follows.

-4-

Page 1. Enter your name, identifying
number (defined in Identifying
Number, later), and all address
information requested at the top of
page 1. If your income is not exempt
from tax by treaty, leave the rest of
page 1 blank. If your income is
exempt from tax by treaty, enter the
exempt income on line 22 and leave
the rest of page 1 blank.
Page 4—Schedule NEC, lines 1a
through 12. Enter the amounts of
gross income you received from
dividends, interest, royalties,
pensions, annuities, and other
income. If any income you received
was subject to backup withholding or
withholding at source, you must
include all gross income of that type
that you received. The amount of
each type of income should be shown
in the column under the appropriate
U.S. tax rate, if any, that applies to
that type of income in your particular
circumstances.
If you are entitled to a reduced rate
of, or exemption from, withholding on
the income pursuant to a tax treaty,
the appropriate rate of U.S. tax is the
same as the treaty rate. Use column
(d) if the appropriate tax rate is other
than 30%, 15%, or 10%, including 0%.
Example. Mary is a nonresident
alien individual. The only U.S. source
income she received during the year
was as follows.
4 dividend payments.
12 interest payments.
All payments were reported to Mary
on Form(s) 1042-S. On one of the
dividend payments, the withholding
agent incorrectly withheld at a rate of
30% (instead of 15%). There were no
other withholding discrepancies. Mary
must report all four dividend
payments. She is not required to
report any of the interest payments.
Note. Payments of gross proceeds
from the sale of securities or regulated
futures contracts are generally
exempt from U.S. tax. If you received
such payments and they were
subjected to backup withholding,
specify the type of payment on line 12
and show the amount in column (d).
Lines 13 through 15. Complete
these lines as instructed on the form.
Page 5—Schedule OI. You must
answer all questions. For item L,
identify the country, tax treaty
Instructions for Form 1040NR (2012)

article(s) under which you are
applying for a refund of tax, and the
amount of exempt income in the
current year. Also attach Form 8833 if
required.
Note. If you are claiming a reduced
rate of, or exemption from, tax based
on a tax treaty, you generally must be
a resident of the particular treaty
country within the meaning of the
treaty and you cannot have a
permanent establishment or fixed
base in the United States. See Pub.
901 for more information on tax
treaties.
Page 2—lines 53 and 60. Enter on
line 53 the tax on income not
effectively connected with a U.S.
trade or business from page 4,
Schedule NEC, line 15. Enter your
total income tax liability on line 60.
Line 61a. Enter the total amount of
U.S. tax withheld from Form(s) 1099.
Line 61d. Enter the total amount of
U.S. tax withheld on income not
effectively connected with a U.S.
trade or business from Form(s)
1042-S.
Line 69. Add lines 61a through 68.
This is the total tax you have paid.
Lines 70 and 71a. Enter the
difference between line 60 and
line 69. This is your total refund.
You can have the refund deposited
into more than one account. See
Lines 71a through 71e—Amount
refunded to you, later, for more
details.
Line 71e. You may be able to have
your refund check mailed to an
address that is not shown on page 1.
See Line 71e, later, for more details.
Signature. You must sign and date
your tax return. See Sign Your Return,
later.
Documentation. You must attach
acceptable proof of the withholding for
which you are claiming a refund. If you
are claiming a refund of backup
withholding tax based on your status
as a nonresident alien, you must
attach a copy of the Form 1099 that
shows the income and the amount of
backup withholding. If you are
claiming a refund of U.S. tax withheld
at source, you must attach a copy of
the Form 1042-S that shows the
Instructions for Form 1040NR (2012)

income and the amount of U.S. tax
withheld. Attach the forms to the left
margin of page 1.
Additional Information
Portfolio interest. If you are claiming
a refund of U.S. tax withheld from
portfolio interest, include a description
of the relevant debt obligation,
including the name of the issuer,
CUSIP number (if any), interest rate,
and the date the debt was issued.
Interest payments on foreign
bearer obligations (bonds not
CAUTION
issued in registered format
and held by nonuse holders) issued
on or after March 19, 2012, are not
eligible for the portfolio interest
exception to withholding. For more
information, see Interest in Pub. 519
and Pub. 515.

!

Withholding on distributions. If
you are claiming an exemption from
withholding on a distribution from a
U.S. corporation with respect to its
stock because the corporation had
insufficient earnings and profits to
support dividend treatment, you must
attach a statement that identifies the
distributing corporation and provides
the basis for the claim.
If you are claiming an exemption
from withholding on a distribution from
a mutual fund or real estate
investment trust (REIT) with respect to
its stock because the distribution was
designated as long-term capital gain
or a nondividend distribution, you
must attach a statement that identifies
the mutual fund or REIT and provides
the basis for the claim.
If you are claiming an exemption
from withholding on a distribution from
a U.S. corporation with respect to its
stock because, in your particular
circumstances, the transaction
qualifies as a redemption of stock
under section 302, you must attach a
statement that describes the
transaction and presents the facts
necessary to establish that the
payment was a complete redemption,
a disproportionate redemption, or not
essentially equivalent to a dividend.

When To File
Individuals. If you were an employee
and received wages subject to U.S.
income tax withholding, file Form
1040NR by the 15th day of the 4th
-5-

month after your tax year ends. A
return for the 2012 calendar year is
due by April 15, 2013.
If you file after this date, you may
have to pay interest and penalties.
See Interest and Penalties, later.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR by the
15th day of the 6th month after your
tax year ends. A return for the 2012
calendar year is due by June 17,
2013.
Estates and trusts. If you file for a
nonresident alien estate or trust that
has an office in the United States, file
the return by the 15th day of the 4th
month after the tax year ends. If you
file for a nonresident alien estate or
trust that does not have an office in
the United States, file the return by the
15th day of the 6th month after the tax
year ends.
Note. If the due date for filing falls on
a Saturday, Sunday, or legal holiday,
file by the next business day.
Extension of time to file. If you
cannot file your return by the due
date, 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.
An automatic 6-month
extension to file does not
CAUTION
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.

!

Where To File
Individuals. Mail Form 1040NR to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail Form
1040NR to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
Estates and trusts. Mail Form
1040NR to:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0048
U.S.A.
If enclosing a payment, mail Form
1040NR to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
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.
For the IRS mailing address to use
if you are using a private delivery
service, go to IRS.gov and enter
“private delivery service” in the search
box.
The private delivery service can tell
you how to get written proof of the
mailing date.

Election To Be Taxed as a
Resident Alien

You can elect to be taxed as a U.S.
resident for the whole year if all of the
following apply.
You were married.
Your spouse was a U.S. citizen or
resident alien on the last day of the
tax year.
You file a joint return for the year of
the election using Form 1040, 1040A,
or 1040EZ.
To make this election, you must
attach the statement described in
Pub. 519 to your return. Do not use
Form 1040NR.
Your worldwide income for the
whole year must be included and will
be taxed under U.S. tax laws. You

must agree to keep the records,
books, and other information needed
to figure the tax. If you made the
election in an earlier year, you can file
a joint return or separate return for
2012. If you file a separate return, use
Form 1040 or Form 1040A. You must
include your worldwide income for the
whole year whether you file a joint or
separate return.
If you make this election, you
may forfeit the right to claim
CAUTION
benefits otherwise available
under a U.S. tax treaty. For more
information about the benefits that
otherwise might be available, see the
specific treaty.

!

Dual-Status Taxpayers
Note. If you elect to be taxed as a
resident alien (discussed in Election
To Be Taxed as a Resident Alien,
earlier), the special instructions and
restrictions discussed here do not
apply.

Dual-Status Tax Year

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

Enter “Dual-Status Return” across the
top and attach a statement showing
your income for the part of the year
you were a nonresident. You can use
Form 1040NR as the statement; enter
“Dual-Status Statement” across the
top. Do not sign Form 1040NR. Mail
your return and statement to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail your
return to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
If you were a nonresident on the
last day of the tax year, file Form
1040NR. Enter “Dual-Status Return”
across the top and attach a statement
showing your income for the part of
the year you were a U.S. resident.
You can use Form 1040 as the
statement; enter “Dual-Status
Statement” across the top. Do not
sign Form 1040. Mail your return and
statement to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail your
return to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
Statements. Any statement you file
with your return must show your
name, address, and identifying
number (defined in Identifying
Number, later).
Former U.S. long-term residents
are required to file Form 8854, Initial
and Annual Expatriation Statement,
with their dual-status return for the last
year of U.S. residency. To determine
if you are a former U.S. long-term
resident, see Expatriation Tax, in
chapter 4 of Pub. 519.

If you were a U.S. resident on the last
day of the tax year, file Form 1040.
-6-

Instructions for Form 1040NR (2012)

Income Subject to Tax for
Dual-Status Year

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

Restrictions for Dual-Status
Taxpayers
Standard deduction. You cannot
take the standard deduction even for
the part of the year you were a
resident alien.
Head of household. You cannot use
the Head of household Tax Table
column or Section D of the Tax
Computation Worksheet.
Joint return. You cannot file a joint
return unless you elect to be taxed as
a resident alien (see Election To Be
Taxed as a Resident Alien, earlier)
instead of a dual-status taxpayer.
Tax rates. If you were married and a
nonresident of the United States for all
or part of the tax year and you do not
make the election discussed earlier to
be taxed as a resident alien, you must
use the Married filing separately
column in the Tax Table or Section C
of the Tax Computation Worksheet to
figure your tax on income effectively
connected with a U.S. trade or
business. If you were married, you
cannot use the Single Tax Table
column or Section A of the Tax
Computation Worksheet.

be entitled to your own personal
exemption. Subject to the general
rules for qualification, you are allowed
exemptions for your spouse and
dependents in figuring taxable income
for the part of the year you were a
resident alien. The amount you can
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, earlier) instead of a dual-status
taxpayer.
See chapter 6 of Pub. 519 for
information on other credits.

How To Figure Tax for
Dual-Status Year
When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year
you were a resident and the part of
the year you were a nonresident.
All income for the period of
residence and all income that is
effectively connected with a trade or
business in the United States for the
period of nonresidence, after
allowable deductions, is combined
and taxed at the same rates that apply
to U.S. citizens and residents. For the
period of residence, allowable
deductions include all deductions on
Schedule A of Form 1040, including
medical expenses, real property
taxes, and certain interest.
See the Instructions for Schedule A
(Form 1040).

Deduction for exemptions. As a
dual-status taxpayer, you usually will

Income that is not effectively
connected with a trade or business in
the United States for the period of
nonresidence is subject to the flat
30% rate or lower treaty rate. No

Instructions for Form 1040NR (2012)

-7-

deductions are allowed against this
income.
If you were a resident alien on the
last day of the tax year and you are
filing Form 1040, include the tax on
the noneffectively connected income
on Form 1040, line 60. Enter “Tax
from Form 1040NR” as the code on
the space provided.
If you are filing Form 1040NR,
enter the tax from the Tax Table, Tax
Computation Worksheet, Qualified
Dividends and Capital Gain Tax
Worksheet, Schedule D Tax
Worksheet, Schedule J (Form 1040),
or Form 8615 on Form 1040NR,
line 42, and the tax on the
noneffectively connected income on
line 53.
Credit for taxes paid. You are
allowed a credit against your U.S.
income tax liability for certain taxes
you paid or are considered to have
paid or that were withheld from your
income. These include:
1. Tax withheld from wages earned in
the United States and taxes
withheld at the source from various
items of income from U.S. sources
other than wages. This includes
U.S. tax withheld on dispositions of
U.S. real property interests.
When filing Form 1040, show the
total tax withheld on line 62. Enter
amounts from the attached
statement (Form 1040NR, line 61a
through 61d) in the column to the
right of line 62 and identify and
include them in the amount on
line 62.
When filing Form 1040NR, show
the total tax withheld on lines 61a
through 61d. Enter the amount
from the attached statement (Form
1040, line 62) in the column to the
right of line 61a, and identify and
include it in the amount on line 61a.
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.

How To Report Income on
Form 1040NR
Community Income

If either you or your spouse (or both
you and your spouse) were
nonresident aliens at any time during
the tax year and you had community
income during the year, treat the
community income according to the
applicable community property laws
except as follows.
Earned income of a spouse, other
than trade or business income or
partnership distributive share income.
The spouse whose services produced
the income must report it on his or her
separate return.
Trade or business income, other
than partnership distributive share
income. Treat this income as received
by the spouse carrying on the trade or
business and report it on that
spouse's return.
Partnership distributive share
income (or loss). Treat this income (or
loss) as received by the spouse who
is the partner and report it on that
spouse's return.
Income derived from the separate
property of one spouse that is not
earned income, trade or business
income, or partnership distributive
share income. The spouse with the
separate property must report this
income on his or her separate return.
See Pub. 555, Community
Property, for more details.

Kinds of Income

You must divide your income for the
tax year into the following three
categories.
1. Income effectively connected
with a U.S. trade or business. This
income is taxed at the same rates that
apply to U.S. citizens and residents.
Report this income on page 1 of Form
1040NR. Pub. 519 describes this
income in greater detail.
2. U.S. income not effectively
connected with a U.S. trade or
business. This income is taxed at 30%
unless a treaty between your country
and the United States has set a lower
rate that applies to you. Report this
income on Schedule NEC on page 4
of Form 1040NR. Pub. 519 describes
this income in greater detail.
3. Income exempt from U.S. tax. If
the income is exempt from tax by
treaty, complete item L of Schedule OI

on page 5 of Form 1040NR and
line 22 on page 1.

Dispositions of U.S. Real
Property Interests

Gain or loss on the disposition of a
U.S. real property interest (see Pub.
519 for definition) is taxed as if the
gain or loss were effectively
connected with the conduct of a U.S.
trade or business.

Report gains and losses on the
disposition of U.S. real property
interests on Schedule D (Form 1040)
and Form 1040NR, line 14. Also, net
gains may be subject to the
alternative minimum tax. See
Line 43—Alternative minimum tax,
later. See Real Property Gain or Loss
in chapter 4 of Pub 519 for more
information.

Income You Can Elect To Treat
as Effectively Connected With a
U.S. Trade or Business
You can elect to treat some items of
income as effectively connected with
a U.S. trade or business. The election
applies to all income from real
property located in the United States
and held for the production of income
and to all income from any interest in
such property. This includes:
Gains from the sale or exchange of
such property or an interest therein,
Gains on the disposal of timber,
coal, or iron ore with a retained
economic interest,
Rents from real estate, or
Rents and royalties from mines, oil
or gas wells, or other natural
resources.
The election does not apply to
dispositions of U.S. real property
interests, discussed earlier.
To make the election, attach a
statement to your return for the year of
the election. Include the following
items in your statement.
1. That you are making the
election.
2. A complete list of all of your real
property, or any interest in real
property, located in the United States
(including location). Give the legal
identification of U.S. timber, coal, or
iron ore in which you have an interest.
3. The extent of your ownership in
the real property.
4. A description of any substantial
improvements to the property.
-8-

5. Your income from the property.
6. The dates you owned the
property.
7. Whether the election is under
section 871(d) or a tax treaty.
8. Details of any previous
elections and revocations of the real
property election.

Foreign Income Taxed by the
United States

You may be required to report some
income from foreign sources on your
U.S. return if it is effectively connected
with a U.S. trade or business. For this
foreign income to be treated as
effectively connected with a U.S.
trade or business, you must have an
office or other fixed place of business
in the United States to which the
income can be attributed. For more
information, including a list of the
types of foreign source income that
must be treated as effectively
connected with a U.S. trade or
business, see Pub. 519.

Special Rules for Former U.S.
Citizens and Former U.S.
Long-Term Residents
(Expatriates)

The expatriation tax provisions apply
to certain U.S. citizens who have lost
their citizenship and long-term
residents who have ended their
residency. You are a former U.S.
long-term resident if you were a lawful
permanent resident of the United
States (green-card holder) in at least
8 of the last 15 tax years ending with
the year your residency ends.

Different expatriation tax rules
apply to individuals based on the date
of expatriation. The dates are:
Before June 4, 2004;
After June 3, 2004, and before
June 17, 2008; and
After June 16, 2008.
For more information on the
expatriation tax provisions, see
Expatriation Tax in chapter 4 of Pub.
519; the Instructions for Form 8854;
and Notice 2009-85 (for expatriation
after June 16, 2008), 2009-45 I.R.B.
598, available at www.irs.gov/irb/
2009-45_IRB/ar10.html.

Instructions for Form 1040NR (2012)

Line Instructions for
Form 1040NR
Name and Address
Individuals. Enter your name, street
address, city or town, and country on
the appropriate lines. Include an
apartment number after the street
address, if applicable. Check the box
for “Individual.”
Estates and trusts. Enter the name
of the estate or trust and check the
box for “Estate or Trust.” You must
include different information for
estates and trusts that are engaged in
a trade or business in the United
States.
Not engaged in a trade or
business. Attach a statement to
Form 1040NR with your name, title,
address, and the names and
addresses of any U.S. grantors and
beneficiaries.
Engaged in a trade or business
in the United States. Attach a
statement to Form 1040NR with your
name, title, address, and the names
and addresses of all beneficiaries.
P.O. box. Enter your box number
only if your post office does not deliver
mail to your home.
Foreign address. If you have a
foreign address, enter the city name
on the appropriate line. Do not enter
any other information on that line, but
also complete the spaces below that
line.
Country name. Do not abbreviate
the country name. Enter the name in
uppercase letters in English. Follow
the country's practice for entering the
postal code and the name of the
province, county, or state.
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.
Name change. If you changed your
name because of marriage, divorce,
etc., and your identifying number is a
social security number, be sure to
report the change to the Social
Security Administration (SSA) before
filing your return. This prevents delays
in processing your return and issuing
refunds. It also safeguards your future
social security benefits. See Social
Instructions for Form 1040NR (2012)

security number (SSN), later, for how
to contact the SSA.
Death of a taxpayer. See Death of a
Taxpayer under General Information,
later.

Identifying Number

An incorrect or missing identifying
number can increase your tax, reduce
your refund, or delay your refund.
Social security number (SSN). If
you are an individual, 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.
Check that both the name and SSN
on your Forms W-2, 1040NR, and
1099 agree with your social security
card. If they do not, certain deductions
and credits on your Form 1040NR
may be reduced or disallowed and
you may not receive credit for your
social security earnings. If your Form
W-2 shows an incorrect SSN or name,
notify your employer or the
form-issuing agent as soon as
possible to make sure your earnings
are credited to your social security
record. If the name or SSN on your
social security card is incorrect, call
the SSA at 1-800-772-1213.
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. If you are required to
include another person's SSN on your
return and that person does not have
and cannot get an SSN, enter that
person's ITIN.
-9-

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. Enter
"ITIN" in the search box. It 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.
If, after reading these
instructions and our free
publications, you are not sure
how to complete the applications or
have additional questions, see Calling
the IRS, later.
Employer identification number
(EIN). If you are filing Form 1040NR
for an estate or trust, enter the EIN of
the estate or trust. If the entity does
not have an EIN, you must apply for
one by filing Form SS-4, Application
for Employer Identification Number.
For details on how to get an EIN, see
Form SS-4 and its instructions. Form
SS-4 is available at IRS.gov. Enter
“SS-4” in the search box.

Filing Status

The amount of your tax depends on
your filing status. Before you decide
which box to check, read the following
explanations.

Were you single or married?
Single. You can check the box on
line 1 or line 2 if any of the following
was true on December 31, 2012.
You were never married.
You were legally separated under a
decree of divorce or separate
maintenance. But if, at the end of
2012, your divorce was not final, you
are considered married and cannot
check the box on line 1 or line 2.
You were widowed before January
1, 2012, and did not remarry before
the end of 2012. But if you have a
dependent child, you may be able
to use the qualifying widow(er) filing
status. See the instructions for line 6,
later.
You meet the tests described
under Married persons who live apart,
later.
Married. If you were married on
December 31, 2012, consider yourself
married for the whole year, even if you

did not live with your spouse at the
end of 2012.
If your spouse died in 2012,
consider yourself married to that
spouse for the whole year, unless you
remarried in 2012.
For federal tax purposes, a
marriage means only a legal union
between a man and a woman as
husband and wife, and the word
“spouse” means a person of the
opposite sex who is a husband or a
wife.
U.S. national. A U.S. national is an
individual who, although not a U.S.
citizen, owes his or her allegiance to
the United States. U.S. nationals
include American Samoans and
Northern Mariana Islanders who
chose to become U.S. nationals
instead of U.S. citizens.
Married persons who live apart.
Some married persons who have a
child and who do not live with their
spouse can file as single. If you meet
all five of the following tests and you
are a married resident of Canada or
Mexico, or you are a married U.S.
national, check the box on line 1. If
you meet the following tests and you
are a married resident of South Korea,
check the box on line 2.
1. You file a separate return from
your spouse.
2. You paid over half the cost of
keeping up your home for 2012.
3. You lived apart from your
spouse for the last 6 months of 2012.
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 2012. 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 2012, 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 2012.
5. You can claim a dependency
exemption for the child or the child's
other parent claims him or her as a
dependent under the rules for children
of divorced or separated parents. See
Form 8332, Release/Revocation of

Release of Claim to Exemption for
Child by Custodial Parent.
Adopted child. An adopted child
is always treated as your own child.
An adopted child includes a child
lawfully placed with you for legal
adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment,
decree, or other order of any court of
competent jurisdiction.
Line 3 or line 4—Married resident.
If you checked the box on line 3 or
line 4, you must enter your spouse's
first and last name and identifying
number in the space provided.
You cannot check the box on line 3
or line 4 if your spouse does not have
an SSN or an ITIN. If your spouse is
not eligible to apply for an SSN, he or
she must apply for an ITIN.
If your spouse is a
nonresident alien, is not
CAUTION
being claimed as an
exemption, and does not have an
identifying number (SSN or ITIN),
enter “NRA” in the space for Spouse's
identifying number. Do not leave the
space blank. If you have applied for
an SSN or ITIN, enter “Applied for.”

!

Line 6—Qualifying widow(er) with
dependent child. You can check the
box on line 6 if all of the following
apply.
1. You were a resident of Canada,
Mexico, or South Korea or were a
U.S. national.
2. Your spouse died in 2010 or
2011 and you did not remarry before
the end of 2012.
3. You have a child or stepchild
whom you claim as a dependent. This
does not include a foster child.
4. This child lived in your home for
all of 2012. Temporary absences by
you or the child for special
circumstances, such as school,
vacation, business, or medical care,
count as time lived in the home.
A child is considered to have lived
with you for all of 2012 if the child was
born or died in 2012 and your home
was the child's home for the entire
time he or she was alive.
5. You paid over half the cost of
keeping up your home. To find out
what is included in the cost of keeping
up a home, see Pub. 501.
-10-

6. You were a resident alien or
U.S. citizen the year your spouse
died. This refers to your actual status,
not the election that some nonresident
aliens can make to be taxed as U.S.
residents.
7. You could have filed a joint
return with your spouse the year he or
she died, even if you did not actually
do so.
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.

Exemptions

Exemptions for estates and trusts are
described in the instructions for
line 40, later.
Only U.S. nationals, residents of
Canada, Mexico, and South Korea,
and residents of India who were
students or business apprentices may
claim an exemption for a spouse or a
dependent
Line 7b—Spouse. If you checked
filing status box 3 or 4, you can take
an exemption for your spouse only if
your spouse had no gross income for
U.S. tax purposes and cannot be
claimed as a dependent on another
U.S. taxpayer's return (You can do
this even if your spouse died in
2012.). If you checked filing status
box 4, do not check line 7b if your
spouse did not live with you in the
United States at any time during 2012.
If you were a resident of South Korea
or India, see Pub. 519.
Line 7c—Dependents. You can
take an exemption for each of your
dependents. If you have more than
four dependents, include a statement
showing the required information.
If you were a U.S. national or a
resident of Canada or Mexico, you
can claim an exemption for a child or
other dependent on the same terms
as U.S. citizens. If you were a resident
of South Korea or India, see Pub. 519.
In general, a dependent is a
qualifying child or a qualifying relative.
Three exceptions apply.
An individual who is a dependent of
a taxpayer is treated as having no
dependents.
An individual who files a joint return
is not a dependent if the individual
files a joint return, unless the joint
Instructions for Form 1040NR (2012)

return is filed only to claim a refund of
estimated or withheld taxes.
An individual claimed as a
dependent must be a citizen, national,
or resident of the United States, or a
resident of Canada or Mexico.
Qualifying child. A qualifying
child for purposes of the dependency
exemption is a child who meets the
following requirements.
The child is your son, daughter,
stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother,
half sister, or a descendant of any of
them (for example, your grandchild,
niece, or nephew).
The child was one of the following:
1. Under age 19 at the end of
2012 and younger than you (or your
spouse, if filing jointly), or
2. Under age 24 at the end of
2012, a full-time student, and younger
than you (or your spouse, if filing
jointly), or
3. Any age and permanently and
totally disabled at any time during the
year.
The child lived with you for more
than half of 2012.
The child did not provide over half
of his or her own support for 2012.
The child is not filing a joint return
for 2012 or is filing a joint return for
2012 only to claim a refund of
estimated or withheld taxes.
Qualifying relative. A qualifying
relative for purposes of the
dependency exemption is a person
who meets the following
requirements.
The person was not a qualifying
child of any taxpayer for 2012.
The person is one of the following:
1. Your son, daughter, stepchild,
foster child, or a descendant of any of
them (for example, your grandchild),
or
2. Your brother, sister, half
brother, half sister, or a son or
daughter of any of them (for example,
your niece or nephew), or
3. Your father, mother, or an
ancestor or sibling of either of them
(for example, your grandmother,
grandfather, aunt, or uncle), or
4. Your stepbrother, stepsister,
stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law,

Instructions for Form 1040NR (2012)

mother-in-law, brother-in-law, or
sister-in-law, or
5. Any other person (other than
your spouse) who lived with you for all
of 2012 as a member of your
household if your relationship did not
violate local law.
The person had gross income of
less than $3,800 in 2012.
You provided over half of the
person’s support in 2012.
For special rules and
additional information in
CAUTION
applying the definitions of a
qualifying child and qualifying relative,
see Exemptions for Dependents in
Pub. 501.

!

Children who did not live with
you due to divorce or separation.
If you checked filing status box 1 or 3
and are claiming a child who did not
live with you as a dependent under
the special rule for children of
divorced or separated parents or
parents who live apart during the last
six months of the year, include with
your return a copy of the custodial
parent's signed release of claim to
exemption. The release may be on
Form 8332 or may be a substantially
similar statement whose only purpose
is to release a claim to exemption for
the child. The release must be
unconditional.
If the divorce decree or separation
agreement went into effect after 1984
and before 2009, the noncustodial
parent may be able to include certain
pages from the decree or agreement
instead of Form 8332. See Form 8332
for details.
You must include the
required information even if
CAUTION
you filed it with your return in
an earlier year.

!

Release of exemption revoked.
A custodial parent who has revoked
his or her previous release of a claim
to exemption for a child must include
a copy of the revocation with his or
her return. For details, see Form
8332.
Other dependent children.
Include the total number of children
who did not live with you for reasons
other than divorce or separation on
the line labeled “Dependents on 7c
not entered above.”
-11-

Line 7c, column (2). You must
enter each dependent's identifying
number (SSN, ITIN or ATIN).
Otherwise, at the time we process
your return, we may disallow the
exemption claimed for the dependent
and reduce or disallow any other tax
benefits (such as the child tax credit)
based on the child's status as your
dependent.
For details on how your
dependent can get an
identifying number, see
Identifying Number, earlier.

TIP

If your dependent child was born
and died in 2012 and you do not have
an identifying number for the child,
enter “Died” in column (2) and attach
a copy of the child's birth certificate,
death certificate, or hospital records.
The document must show the child
was born alive.
Adoption taxpayer identification
numbers (ATINs). If you have a
dependent who was placed with you
for legal adoption and you do not
know his or her SSN, you must get an
ATIN for the dependent from the IRS.
See Form W-7A, Application for
Taxpayer Identification Number for
Pending U.S. Adoptions, for details. If
the dependent is not a U.S. citizen or
resident alien, apply for an ITIN
instead, using Form W-7. See IRS
individual taxpayer identification
number (ITIN), earlier.
Line 7c, column (4). Check the
box in this column if your dependent is
a qualifying child for the child tax
credit (defined next). If you have at
least one qualifying child, you may be
able to take the child tax credit on
line 48 and the additional child tax
credit on line 63.
Qualifying child for child tax
credit. A qualifying child for purposes
of the child tax credit is a qualifying
child for purposes of the dependency
exemption except that the child must
meet the following requirements.
The child was under age 17 at the
end of 2012.
The child was a U.S. citizen, a U.S.
national, or a U.S. resident alien.

Rounding Off to Whole
Dollars

You can round off cents to whole
dollars on your return and schedules.

If you do round to whole dollars, you
must round all amounts. To round,
drop amounts under 50 cents and
increase amounts from 50 to 99 cents
to the next dollar. For example, $1.39
becomes $1 and $2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter
on a line, include cents when adding
the amounts and round off only the
total.

Income Effectively
Connected With U.S. Trade
or Business
Pub. 519 explains how income is
classified and what income you
should report here. The instructions
for this section assume you have
decided that the income involved is
effectively connected with a U.S.
trade or business in which you were
engaged. But your decision may not
be easy. Interest, for example, may be
effectively connected with a U.S.
trade or business, it may not be, or it
may be tax-exempt. The tax status of
income also depends on its source.
Under some circumstances, items of
income from foreign sources are
treated as effectively connected with a
U.S. trade or business. Other items
are reportable as effectively
connected or not effectively
connected with a U.S. trade or
business, depending on how you
elect to treat them.

Line 8—Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
Only U.S. source income is included
on line 8 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 8
amounts exempted under a
CAUTION
tax treaty. Instead, include
these amounts on line 22 and
complete item L of Schedule OI on
page 5 of Form 1040NR.

!

Services performed partly
within and partly without the
United States. If you performed
services as an employee both inside
and outside the United States, you
must allocate your compensation
between U.S. and non-U.S. sources.
Compensation (other than certain
fringe benefits) generally is sourced

on a time basis. To figure your U.S.
source income, divide the number of
days you performed labor or personal
services within the United States by
the total number of days you
performed labor or personal services
within and without the United States.
Multiply the result by your total
compensation (other than certain
fringe benefits).
Fringe benefits. Certain fringe
benefits (such as housing and
educational expenses) are sourced
on a geographic basis. The source of
the fringe benefit compensation
generally is your principal place of
work. The amount of the fringe benefit
compensation must be reasonable
and you must keep records that are
adequate to support the fringe benefit
compensation.
You may be able to use an
alternative method to
determine the source of your
compensation and/or fringe benefits if
the alternative method more properly
determines the source of the
compensation.

TIP

For 2012, if your total
compensation (including fringe
benefits) is $250,000 or more and you
allocate your compensation using an
alternative method, check the “Yes”
boxes in item K of Schedule OI on
page 5. Also attach to Form 1040NR
a statement that contains the following
information.
1. The specific compensation or
the specific fringe benefit for which an
alternative method is used.
2. For each such item, the
alternative method used to allocate
the source of the compensation.
3. For each such item, a
computation showing how the
alternative allocation was computed.
4. A comparison of the dollar
amount of the compensation sourced
within and outside the United States
under both the alternative method and
the time or geographical method for
determining the source.
You must keep documentation
showing why the alternative method
more properly determines the source
of the compensation.
Other types of income. The
following types of income also must
be included in the total on line 8.
-12-

All wages received as a household
employee for which you did not
receive a Form W-2 because an
employer paid you less than $1,800 in
2012. Also, enter “HSH” and the total
amount not reported on Form(s) W-2
on the dotted line next to line 8.
Tip income you did not report to
your employer. This should include
any allocated tips shown in box 8 on
your Form(s) W-2 unless you can
prove that your unreported tips are
less than the amount in box 8.
Allocated tips are not included as
income in box 1. See Pub. 531,
Reporting Tip Income, for more
details.
Also include the value of any
noncash tips you received, such as
tickets, passes, or other items of
value. Although you do not report
these noncash tips to your employer,
you must report them on line 8.
You may owe social security
and Medicare tax on
CAUTION
unreported tips. See the
instructions for line 55, later.

!

Dependent care benefits, which
should be shown in box 10 of your
Form(s) W-2. But first complete Form
2441, Child and Dependent Care
Expenses, to see if you can exclude
part or all of the benefits.
Employer-provided adoption
benefits, which should be shown in
box 12 of your Form(s) W-2 with code
T. But see the Instructions for Form
8839, Qualified Adoption Expenses,
to find out if you can exclude part or all
of the benefits. You also may be able
to exclude amounts if you adopted a
child with special needs and the
adoption became final in 2012.
Excess salary deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the
“Retirement plan” box in box 13
should be checked. If the total amount
you deferred for 2012 under all plans
was more than $17,000 (excluding
catch-up contributions as explained
below), include the excess on line 8.
This limit is (a) $11,500 if you only
have SIMPLE plans, or (b) $20,000 for
section 403(b) plans if you qualify for
the 15-year rule in Pub. 571. Although
designated Roth contributions are
subject to this limit, do not include the
excess attributable to such
contributions on line 8. They already

Instructions for Form 1040NR (2012)

are included as income in box 1 of
your Form W-2.
A higher limit may apply to
participants in section 457(b) deferred
compensation plans for the 3 years
before retirement age. Contact your
plan administrator for more
information.
If you were age 50 or older at the
end of 2012, your employer may have
allowed an additional deferral
(catch-up contributions) of up to
$5,500 ($2,500 for section 401(k)(11)
and SIMPLE plans). This additional
deferral amount is not subject to the
overall limit on elective deferrals.
You cannot deduct the
amount deferred. It is not
CAUTION
included as income in box 1
of your Form W-2.

!

Disability pensions shown on Form
1042-S or Form 1099-R if you have
not reached the minimum retirement
age set by your employer. Disability
pensions received after you reach
minimum retirement age and other
payments shown on Form 1042-S or
Form 1099-R (other than payments
from an IRA*) are reported on lines
17a and 17b. Payments from an IRA
are reported on lines 16a and 16b
Corrective distributions from a
retirement plan shown on Form
1042-S or Form 1099-R of excess
salary deferrals and excess
contributions (plus earnings). But do
not include distributions from an IRA*
on line 8. Instead, report distributions
from an IRA on lines 16a and 16b.
Wages from Form 8919, line 6.
*This includes a Roth, SEP, or
SIMPLE IRA.
Missing or incorrect Form W-2.
Your employer is required to provide
or send Form W-2 to you no later than
January 31, 2013. If you do not
receive it by early February, ask your
employer for it. Even if you do not get
a Form W-2, you still must report your
earnings on line 8. If you lose your
Form W-2 or it is incorrect, ask your
employer for a new one.
Line 9a—Taxable interest. Report
on line 9a all of your taxable interest
income from assets effectively
connected with a U.S. trade or
business.
If you received interest not
effectively connected with a U.S.
trade or business, report it on
Instructions for Form 1040NR (2012)

Schedule NEC, page 4, unless it is tax
exempt under a treaty and the
withholding agent did not withhold tax
on the payment. If the interest is tax
exempt under a treaty, include the tax
exempt amount on line 22 and
complete item L of Schedule OI on
page 5.
If the interest is tax exempt under a
treaty but the withholding agent
withheld tax, report the interest on
Schedule NEC, line 2. Use column d
and show 0% for the appropriate rate
of tax.
See Pub. 901 for a quick reference
guide to the provisions of U.S. tax
treaties.
Interest from a U.S. bank, savings
and loan association, credit union, or
similar institution, and from certain
deposits with U.S. insurance
companies, is tax exempt to a
nonresident alien if it is not effectively
connected with a U.S. trade or
business.
Interest credited in 2012 on
deposits that you could not withdraw
because of the bankruptcy or
insolvency of the financial institution
may not have to be included in your
2012 income.
See Pub. 550 for more details.
Line 9b—Tax-exempt interest.
Certain types of interest income from
investments in state and municipal
bonds and similar instruments are not
taxed by the United States. If you
received such tax-exempt interest
income, report the amount on line 9b.
Your tax-exempt interest should be
shown in box 8 of Form 1099-INT.
Enter the total on line 9b. Also include
on line 9b any exempt-interest
dividends from a mutual fund or other
regulated investment company. This
amount should be shown in box 10 of
Form 1099-DIV. Do not include
interest earned on your IRA, health
savings account, Archer or Medicare
Advantage MSA, or Coverdell
education savings account. Also, do
not include interest from a U.S. bank,
savings and loan association, credit
union, or similar institution (or from
certain deposits with U.S. insurance
companies) that is exempt from tax
under a tax treaty or under section
871(i) because the interest is not
effectively connected with a U.S.
trade or business.

-13-

Line 10a—Ordinary dividends.
Each payer should send you a Form
1099-DIV. Enter your total ordinary
dividends from assets effectively
connected with a U.S. trade or
business on line 10a. This amount
should be shown in box 1a of Form(s)
1099-DIV.
Capital gain distributions. If you
received any capital gain distributions,
see the instructions for line 14, later.
Nondividend distributions.
Some distributions are a return of your
cost (or other basis). They will not be
taxed until you recover your cost (or
other basis). You must reduce your
cost (or other basis) by these
distributions. After you get back all of
your cost (or other basis), you must
report these distributions as capital
gains on Form 8949 and Schedule D
(Form 1040).
See Pub. 550 for more details.
Dividends on insurance
policies are a partial return of
the premiums you paid. Do
not report them as dividends. Include
them in income on line 21 only if they
exceed the total of all net premiums
you paid for the contract.

TIP

Line 10b—Qualified dividends.
Enter your total qualified dividends on
line 10b. Qualified dividends also are
included in the ordinary dividend total
required to be shown on line 10a.
Qualified dividends are eligible for a
lower tax rate than other ordinary
income. Generally, these dividends
are shown in box 1b of your Form(s)
1099-DIV.
See Pub. 550 for the definition of
qualified dividends if you received
dividends not reported on Form
1099-DIV.
Exception. Some dividends may
be reported as qualified dividends in
box 1b of Form 1099-DIV but are not
qualified dividends. These dividends
include:
Dividends you received as a
nominee. See chapter 1 in Pub. 550.
Dividends you received on any
share of stock that you held for less
than 61 days during the 121-day
period that began 60 days before the
ex-dividend date. The ex-dividend
date is the first date following the
declaration of a dividend on which the
purchaser of a stock is not entitled to

receive the next dividend payment.
When counting the number of days
you held the stock, include the day
you disposed of the stock but not the
day you acquired it. See the examples
that follow. Also, when counting the
number of days you held the stock,
you cannot count certain days during
which your risk of loss was
diminished. See Pub. 550 for more
details.
Dividends attributable to periods
totaling more than 366 days that you
received on any share of preferred
stock held for less than 91 days
during the 181-day period that began
90 days before the ex-dividend date.
When counting the number of days
you held the stock, you cannot count
certain days during which your risk of
loss was diminished. See Pub. 550 for
more details. Preferred dividends
attributable to periods totaling less
than 367 days are subject to the
61-day holding period rule, just
described.
Dividends on any share of stock to
the extent that you are under an
obligation (including a short sale) to
make related payments with respect
to positions in substantially similar or
related property.
Payments in lieu of dividends, but
only if you know or have reason to
know that the payments are not
qualified dividends.
Example 1. You bought 5,000
shares of XYZ Corp. common stock
on July 8, 2012. XYZ Corp. paid a
cash dividend of 10 cents per share.
The ex-dividend date was July 16,
2012. Your Form 1099-DIV from XYZ
Corp. shows $500 in box 1a (ordinary
dividends) and in box 1b (qualified
dividends). However, you sold the
5,000 shares on August 11, 2012.
You held your shares of XYZ Corp. for
only 34 days of the 121-day period
(from July 9, 2012, through August 11,
2012). The 121-day period began on
May 17, 2012 (60 days before the
ex-dividend date), and ended on
September 14, 2012. You have no
qualified dividends from XYZ Corp.
because you held the XYZ stock for
less than 61 days.
Example 2. Assume the same
facts as in Example 1 except that you
bought the stock on July 15, 2012 (the
day before the ex-dividend date), and
you sold the stock on September 16,
2012. You held the stock for 63 days

(from July 16, 2012, through
September 16, 2012). The $500 of
qualified dividends shown in box 1b of
Form 1099-DIV are all qualified
dividends because you held the stock
for 61 days of the 121-day period
(from July 16, 2012, through
September 14, 2012).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2012. ABC Mutual
Fund paid a cash dividend of 10 cents
a share. The ex-dividend date was
July 16, 2012. The ABC Mutual Fund
advises you that the portion of the
dividend eligible to be treated as
qualified dividends equals 2 cents per
share. Your Form 1099-DIV from ABC
Mutual Fund shows total ordinary
dividends of $1,000 and qualified
dividends of $200. However, you sold
the 10,000 shares on August 11,
2012. You have no qualified dividends
from ABC Mutual Fund because you
held the ABC Mutual Fund stock for
less than 61 days.
Use the Qualified Dividends
and Capital Gain Tax
Worksheet or the Schedule D
Tax Worksheet, whichever applies, to
figure your tax. See the instructions
for line 42 for details.

TIP

Line 11—Taxable refunds, credits,
or offsets of state and local income taxes. If you received a
refund, credit, or offset of state or
local income taxes in 2012, you may
be required to report this amount. If
you did not receive a Form 1099-G,
check with the government agency
that made the payments to you. Your
2012 Form 1099-G may have been
made available to you only in an
electronic format, and you will need to
get instructions from the agency to
retrieve this document. Report any
taxable refund you received even if
you did not receive Form 1099-G.
If you chose to apply part or all of
the refund to your 2012 estimated
state or local income tax, the amount
applied is treated as received in 2012.
None of your refund is
taxable if, in the year you
paid the tax, you did not
itemize deductions on Schedule A. If
you were a student or business
apprentice from India in 2011 and you
claimed the standard deduction on
your 2011 tax return, none of your
refund is taxable. See Students and

TIP

-14-

business apprentices from India in
chapter 5 of Pub. 519. If none of your
refund is taxable, leave line 11 blank.
For details on how to figure the
amount you must report as income,
see Recoveries in Pub. 525.
Line 12—Scholarship and fellowship grants. If you received a
scholarship or fellowship, part or all of
it may be taxable.
If you were a degree candidate, the
amounts you used for expenses other
than tuition and course-related
expenses (fees, books, supplies, and
equipment) are generally taxable. For
example, amounts used for room,
board, and travel are generally
taxable.
If you were not a degree candidate,
the full amount of the scholarship or
fellowship is generally taxable. Also,
amounts received in the form of a
scholarship or fellowship that are
payment for teaching, research, or
other services are generally taxable
as wages even if the services were
required to get the grant.
If the grant was reported on
Form(s) 1042-S, you generally must
include the amount shown in box 2 of
Form(s) 1042-S on line 12. However,
if any or all of that amount is exempt
by treaty, do not include the
treaty-exempt amount on line 12.
Instead, include the treaty-exempt
amount on line 22 and complete item
L of Schedule OI on page 5 of Form
1040NR.
Attach any Form(s) 1042-S you
received from the college or
institution. If you did not receive a
Form 1042-S, attach a statement from
the college or institution (on their
letterhead) showing the details of the
grant.
For more information about
scholarships and fellowships in
general, see Pub. 970.
Example 1. You are a citizen of a
country that 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 2012 are as
follows:

Instructions for Form 1040NR (2012)

Tuition and
fees
Books,
supplies, and
equipment
Room and
board

$25,000
1,000
9,000
$35,000

The Form 1042-S you received from
ABC University for 2012 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:
Enter on line 12 the $9,000 shown
in box 2 of Form 1042-S.
Enter $0 on line 31. Because
section 117 amounts (tuition, fees,
books, supplies, and equipment) were
not included in box 2 of your Form
1042-S (and are not included on
line 12 of Form 1040NR), you cannot
exclude any of the section 117
amounts on line 31.
Include on line 61d 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. See the instructions for item
L, Schedule OI, later, for details.
When completing Form 1040NR:
Enter $0 on line 12. The $9,000
reported to you in box 2 of Form
Instructions for Form 1040NR (2012)

1042-S is reported on line 22 (not
line 12).
Enter $9,000 on line 22.
Enter $0 on line 31. 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 31.
Include on line 61d any withholding
shown in box 9 of Form 1042-S.
Provide all the required information
in item L, Schedule OI, on page 5 of
Form 1040NR.
Line 13—Business income or
(loss). If you operated a business or
practiced your profession as a sole
proprietor, report your effectively
connected income and expenses on
Schedule C or Schedule C-EZ (Form
1040).
Include any income you received
as a dealer in stocks, securities, and
commodities through your U.S. office.
If you dealt in these items through an
independent agent, such as a U.S.
broker, custodian, or commissioned
agent, your income may not be
considered effectively connected with
a U.S. business.
Note. For more information on tax
provisions that apply to a small
business, see Pub. 334, Tax Guide for
Small Business.
Line 14—Capital gain or (loss). If
you had effectively connected capital
gains or losses, you must complete
and attach Form 8949 and
Schedule D (Form 1040). But see the
Exceptions.
Gains and losses from disposing of
U.S. real property interests are
reported on Schedule D (Form 1040)
and included on line 14 of Form
1040NR. See Dispositions of U.S.
Real Property Interests, earlier.
Exception 1. You do not have to
file Form 8949 or Schedule D (Form
1040) if both of the following apply.
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements).
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured
section 1250 gain), box 2c (section
1202 gain), or box 2d (collectibles
(28%) gain).

-15-

Exception 2. You must file
Schedule D (Form 1040), but
generally do not have to file Form
8949, if Exception 1 does not apply
and your only capital gains and losses
are:
Capital gain distributions;
A capital loss carryover from 2011;
A gain from Form 2439 or 6252 or
Part I of Form 4797;
A gain or loss from Form 4684,
6781, or 8824; or
A gain or loss from a partnership, S
corporation, estate, or trust.
If Exception 1 applies, enter your
total effectively connected capital gain
distributions (from box 2a of Form(s)
1099-DIV) on line 14 and check the
box on that line. If you received capital
gain distributions as a nominee (that
is, they were paid to you but actually
belong to someone else), report on
line 14 only the amount that belongs
to you. Include a statement showing
the full amount you received and the
amount you received as a nominee.
See chapter 1 of Pub. 550 for filing
requirements for Forms 1099-DIV and
1096.
If you do not have to file
Schedule D (Form 1040), use
the Qualified Dividends and
Capital Gain Tax Worksheet in the
line 42 instructions to figure your tax.

TIP

Line 15—Other gains or (losses).
If you sold or exchanged assets used
in a U.S. trade or business, see the
Instructions for Form 4797.
Lines 16a and 16b—IRA distributions. You should receive a Form
1099-R showing the total amount of
any distribution from your individual
retirement arrangement (IRA) before
income tax or other deductions were
withheld. This amount should be
shown in box 1 of Form 1099-R.
Unless otherwise noted in the line 16a
and 16b instructions, an IRA includes
a traditional IRA, Roth IRA, simplified
employee pension (SEP) IRA, and a
savings incentive match plan for
employees (SIMPLE) IRA. Except as
provided in the following exceptions,
leave line 16a blank and enter the
total distribution (from Form 1099-R,
box 1) on line 16b.
If you converted part or all of an
IRA to a Roth IRA in 2010 and did not
elect to report the taxable amount on
your 2010 return, you generally

should have reported half of it on your
2011 return. Report the rest on your
2012 return. See 2010 Roth IRA
conversions, later.
Exception 1. Enter the total
distribution on line 16a if you rolled
over part or all of the distribution from
one:
IRA to another IRA of the same
type (for example, from one traditional
IRA to another traditional IRA),
SEP or SIMPLE IRA to a traditional
IRA, or
IRA to a qualified plan other than an
IRA.
Also, enter “Rollover” next to
line 16b. If the total distribution was
rolled over in a qualified rollover,
enter -0- on line 16b. If the total
distribution was not rolled over in a
qualified rollover, enter the part not
rolled over on line 16b unless
Exception 2 applies to the part not
rolled over. Generally, a qualified
rollover must be made within 60 days
after the day you received the
distribution. For more details on
rollovers, see Pub. 590, Individual
Retirement Arrangements (IRAs).
If you rolled over the distribution
into a qualified plan other than an IRA
or you made the rollover in 2013,
include a statement explaining what
you did.
Exception 2. If any of the
following apply, enter the total
distribution on line 16a and see Form
8606 and its instructions to figure the
amount to enter on line 16b.
1. You received a distribution from
an IRA (other than a Roth IRA) and
you made nondeductible contributions
to any of your traditional or SEP IRAs
for 2012 or an earlier year. If you
made nondeductible contributions to
these IRAs for 2012, also see Pub.
590.
2. You received a distribution from
a Roth IRA. But if either (a) or (b)
below applies, enter -0- on line 16b;
you do not have to see Form 8606 or
its instructions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made
a contribution (including a conversion)
to a Roth IRA for 2007 or an earlier
year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.

3. You converted part or all of a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2012.
4. You had a 2011 or 2012 IRA
contribution returned to you, with the
related earnings or less any loss, by
the due date (including extensions) of
your tax return for that year.
5. You made excess contributions
to your IRA for an earlier year and had
them returned to you in 2012.
6. You recharacterized part or all
of a contribution to a Roth IRA as a
traditional IRA contribution, or vice
versa.
Exception 3. If the distribution is a
qualified charitable distribution (QCD),
enter the total distribution on line 16a.
If the total amount distributed is a
QCD, enter -0- on line 16b. If only part
of the distribution is a QCD, enter the
part that is not a QCD on line 16b
unless Exception 2 applies to that
part. Enter QCD next to line 16b.
A QCD is a distribution made
directly by the trustee of your IRA
(other than an ongoing SEP or
SIMPLE IRA) to an organization
eligible to receive tax-deductible
contributions (with certain
exceptions). You must have been at
least age 70 1 2 when the distribution
was made. Your total QCDs for the
year cannot be more than $100,000.
(On a joint return, your spouse can
also have a QCD of up to $100,000.)
The amount of the QCD is limited to
the amount that would otherwise be
included in your income. If your IRA
includes nondeductible contributions,
the distribution is first considered to
be paid out of otherwise taxable
income. See Pub. 590 for details.

!

CAUTION

income.

You cannot claim a charitable
contribution deduction for any
QCD not included in your

If a QCD is made in January
2013, you can elect to treat it
as made in 2012. Also, a
distribution made to you in December
2012 can be treated as a QCD if you
transferred it to a charity in January
2013. See Pub. 590

TIP

Exception 4. If the distribution is
a health savings account (HSA)
funding distribution (HFD), enter the
total distribution on line 16a. If the
total amount distributed is an HFD
-16-

and you elect to exclude it from
income, enter -0- on line 16b. If only
part of the distribution is an HFD and
you elect to exclude that part from
income, enter the part that is not an
HFD on line 16b unless Exception 2
applies to that part. Enter “HFD” next
to line 16b.
An HFD is a distribution made
directly by the trustee of your IRA
(other than an ongoing SEP or
SIMPLE IRA) to your HSA. If eligible,
you generally can elect to exclude an
HFD from your income once in your
lifetime. You cannot exclude more
than the limit on HSA contributions or
more than the amount that otherwise
would be included in your income. If
your IRA includes nondeductible
contributions, the HFD is first
considered to be paid out of otherwise
taxable income.
See Pub. 969 for more details.
The amount of an HFD
reduces the amount you can
CAUTION
contribute to your HSA for the
year. If you fail to maintain eligibility
for an HSA for the 12 months
following the month of the HFD, you
may have to report the HFD as
income and pay an additional tax. See
Form 8889, Part III.

!

More than one exception
applies. If more than one exception
applies, include a statement showing
the amount of each exception, instead
of making an entry next to line 16b.
For example: “Line 16b–$1,000
Rollover and $500 HFD.” But you do
not need to attach a statement if only
Exception 2 and one other exception
apply.
2010 Roth IRA conversions. If
you converted part or all of an IRA to a
Roth IRA in 2010 and did not elect to
report the taxable amount on your
2010 return, include on line 16b the
amount from your 2010 Form 8606,
line 20b. However, you may have to
include a different amount on line 16b
if either of the following applies.
You received a distribution from a
Roth IRA in 2010 but not in 2011. See
Pub. 590 to figure the amount to
include on line 16b.
You received a distribution from a
Roth IRA in 2011. Include on line 16b
the amount from your 2011 Form
8606, line 38.

Instructions for Form 1040NR (2012)

More than one distribution. If
you received more than one
distribution, figure the taxable amount
of each distribution and enter the total
of the taxable amounts on line 16b.
Enter the total amount of those
distributions on line 16a.
You may have to pay an
additional tax if: (a) you
CAUTION
received an early distribution
from your IRA and the total was not
rolled over, or (b) you were born
before July 1, 1941, and received less
than the minimum required
distribution from your traditional, SEP,
and SIMPLE IRAs. See the
instructions for line 56, later, for
details.

!

More information. For more
information about IRAs, see Pub. 590.
Lines 17a and 17b—Pensions and
annuities. Use line 17a to report
certain pension distributions. Use line
17b to report the taxable portion of
those pension distributions.
You should receive a Form 1042-S
or 1099-R showing the total amount of
your pension and annuity payments
before income tax or other deductions
were withheld. This amount should be
shown in box 1 of Form 1099-R or in
box 2 of Form 1042-S. Pension and
annuity payments include distributions
from 401(k), 403(b), and
governmental 457(b) plans. Rollovers
and lump-sum distributions are
explained later.
Report the part of any distribution
that is effectively connected with the
conduct of a trade or business in the
United States on lines 17a and 17b. In
general, the gross amount of any
distribution that is not effectively
connected income is subject to 30%
withholding (unless reduced or
eliminated by treaty). Report this
income on Schedule NEC, line 7.
Do not include the following
payments on lines 17a and 17b.
Instead, report them on line 8.
Disability pensions received before
you reach the minimum retirement
age set by your employer.
Corrective distributions (including
any earnings) of excess salary
deferrals or excess contributions to
retirement plans. The plan must
advise you of the year(s) the
distributions are includible in income.

Instructions for Form 1040NR (2012)

Attach Form 1042-S or
1099-R to Form 1040NR if
any federal income tax was
withheld.

TIP

If you rolled over part or all of a
qualified retirement plan (other than a
designated Roth account) to a Roth
IRA in 2010 (or you rolled over part or
all of a 401(k) or 403(b) plan to a
designated Roth account in 2010) and
you did not elect to report the taxable
amount on your 2010 return, you
generally should have reported half of
it on your 2011 return. Report the rest
on your 2012 return. See 2010 Roth
IRA rollovers, or 2010 in-plan Roth
rollovers, whichever applies, later.
Effectively connected pension
distributions. If you performed
services in the United States while
you were a nonresident alien, your
income generally is effectively
connected with a U.S. trade or
business. (See section 864 for details
and exceptions.)
If you worked in the United States
after December 31, 1986, the part of
each pension distribution that is
attributable to the services you
performed after 1986 is income that is
effectively connected with a U.S.
trade or business.
Example. You worked in the
United States from January 1, 1980,
through December 31, 1989 (10
years). You now receive monthly
pension payments from your former
U.S. employer's pension plan. 70% of
each payment is attributable to
services you performed during 1980
through 1986 (7 years) and 30% of
each payment is attributable to
services you performed during 1987
through 1989 (3 years). Include 30%
of each pension payment in the total
amount that you report on line 17a.
Include 70% of each payment in the
total amount that you report in the
appropriate column on
Schedule NEC, line 7.
In most cases, the effectively
connected pension distribution will be
fully taxable in the United States, so
you must enter it on line 17b.
However, in some situations, you can
report a lower amount on line 17b.
The most common situations are
where:
All or a part of your pension
payment is exempt from U.S. tax,

-17-

A part of your pension payment is
attributable to after-tax contributions
to the pension plan, or
The payment is rolled over to
another retirement plan.
See chapter 3 of Pub. 519; Pub.
575, Pension and Annuity Income; or
Pub. 939, General Rule for Pensions
and Annuities, for more information.
Fully taxable pensions and
annuities. Your payments are fully
taxable if (a) you did not contribute to
the cost (see Cost, later) of your
pension or annuity, or (b) you got your
entire cost back tax free before 2012.
If your pension or annuity is fully
taxable, enter the total pension or
annuity payments on line 17b; do not
make an entry on line 17a.
If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially taxable pensions and
annuities. Enter the total pension or
annuity payments on line 17a. If your
Form 1042-S or Form 1099-R does
not show the taxable amount, you
must use the General Rule explained
in Pub. 939 to figure the taxable part
to enter on line 17b. But if your annuity
starting date (defined later) was after
July 1, 1986, see Simplified method,
later, to find out if you must use that
method to figure the taxable part.
You can ask the IRS to figure the
taxable part for you for a $1,000 fee.
For details, see Pub. 939.
If your Form 1099-R shows a
taxable amount, you can report that
amount on line 17b. But you may be
able to report a lower taxable amount
by using the General Rule or the
Simplified Method. If you received
Form 1042-S, you must figure the
taxable part by using the General Rule
or the Simplified Method.
Simplified method. You must use
the Simplified Method if (a) your
annuity starting date (defined later)
was after July 1, 1986, and you used
this method last year to figure the
taxable part, or (b) your annuity
starting date was after November 18,
1996, and both of the following apply.
The payments are from a qualified
employee plan, a qualified employee
annuity, or a tax-sheltered annuity.
On your annuity starting date, either
you were under age 75 or the number
of years of guaranteed payments was

fewer than five. See Pub. 575 for the
definition of guaranteed payments.
If you must use the Simplified
Method, complete the Simplified
Method Worksheet—Lines 17a and b
to figure the taxable part of your
pension or annuity. See Pub. 575 for
more details on the Simplified
Method.
Annuity starting date. Your
annuity starting date is the later of the
first day of the first period for which
you received a payment or the date
the plan's obligations became fixed.
Age (or combined ages) at
annuity starting date. If you are the

retiree, use your age on the annuity
starting date. If you are the survivor of
a retiree, use the retiree's age on his
or her annuity starting date. But if your
annuity starting date was after 1997
and the payments are for your life and
that of your beneficiary, use your
combined ages on the annuity starting
date.
If you are the beneficiary of an
employee who died, see Pub. 575. If
there is more than one beneficiary,
see Pub. 575 to figure each
beneficiary's taxable amount.
Cost. Your cost is generally your
net investment in the plan as of the
annuity starting date. It does not

include pre-tax contributions. Your net
investment should be shown in box 9b
of Form 1099-R for the first year you
received payments from the plan. You
must figure your net investment if you
received Form 1042-S.
Rollovers. Generally, a qualified
rollover is a tax-free distribution of
cash or other assets from one
retirement plan that is contributed to
another plan within 60 days of
receiving the distribution. However, a
qualified rollover to a Roth IRA or a
designated Roth account generally is
not a tax-free distribution. Use lines
17a and 17b to report a qualified
rollover, including a direct rollover,
Keep for Your Records

Simplified Method Worksheet—Lines 17a and 17b

Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any
death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on
Form 1040NR, line 17b. Enter the total pension or annuity payments received in 2012 on Form 1040NR, line 17a.
1.
2.

3.
4.
5.
6.
7.
8.
9.
10.

Enter the total pension or annuity payments received in 2012. Also, enter this amount on Form 1040NR,
line 17a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4
of last year's worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below .
3.
Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Multiply line 4 by the number of months for which this year's payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year's worksheet . . . . . . . . . . . . .
6.
Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on
Form 1040NR, line 17b. If your Form 1042-S or Form 1099-R shows a larger amount, use the amount on this line
instead of the amount from Form 1042-S or Form 1099-R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Was your annuity starting date before 1987?
.
Yes.
No.

1.

8.
9.

STOP

Leave line 10 blank.
Add lines 6 and 8. This is the amount you have recovered tax freethrough 2012. You will
need this number when you fill out this worksheet next year. . . . . . . . . . . . . . . . . . . . . . . . .

10.

Table 1 for Line 3 Above
IF the age at annuity starting
date (see Age (or combined ages) at annuity starting
date) was . . .

55 or under
56–60
61–65
66–70
71 or older
IF the combined ages at annuity
starting date (see Age (or combined ages) at annuity
starting date) were . . .

AND your annuity starting date was—
before November 19, 1996,
enter on line 3.....

after November 18, 1996,
enter on line 3.....

300
260
240
170
120

360
310
260
210
160

Table 2 for Line 3 Above
THEN enter on line 3 . . .

110 or under
111–120
121–130
131–140
141 or older

410
360
310
260
210

-18-

Instructions for Form 1040NR (2012)

from one qualified employer's plan to
another or to an IRA or SEP.
Enter on line 17a the distribution
from box 1 of Form 1099-R or box 2 of
Form 1042-S. From this amount,
subtract any contributions (usually
shown in box 5 of Form 1099-R or
figured by you if you received Form
1042-S) that were taxable to you
when made. From that result, subtract
the amount of the qualified rollover.
Enter the remaining amount on
line 17b. If the remaining amount is
zero and you have no other
distribution to report on line 17b, enter
zero on line 17b. Also, enter
"Rollover" next to line 17b.
See Pub. 575 for more details on
rollovers, including special rules that
apply to rollovers from designated
Roth accounts, partial rollovers of
property, and distributions under
qualified domestic relations orders.

2011. Include on line 17b the amount
from your 2011 Form 8606, line 48.

2010 Roth IRA rollovers. If you
rolled over part or all of a qualified
retirement plan (other than a
designated Roth account) to a Roth
IRA in 2010 and you did not elect to
report the taxable amount on your
2010 return, include on line 17b the
amount from your 2010 Form 8606,
line 25b. However, you may have to
include a different amount on line 17b
if either of the following applies.
You received a distribution from a
Roth IRA in 2010 but not in 2011. See
Pub. 575 to figure the amount to
include on line 17b.
You received a distribution from a
Roth IRA in 2011. Include on line 17b
the amount from your 2011 Form
8606, line 38.

Line 18—Rental real estate, royalties, partnerships, trusts, etc.
Report income or loss from rental real
estate, royalties, partnerships,
estates, trusts, and residual interests
in real estate mortgage investment
conduits (REMICs) on line 18. Use
Schedule E (Form 1040) to figure the
amount to enter on line 18 and attach
Schedule E (Form 1040) to your
return. For more detailed instructions
for completing Schedule E, see the
Instructions for Schedule E (Form
1040).

2010 in-plan Roth rollovers. If
you rolled over part or all of a qualified
retirement plan to a designated Roth
account in 2010, and did not elect to
report the taxable amount on your
2010 return, include on line 17b the
amount from your 2010 Form 8606,
line 25b. However, you may have to
include a different amount on line 17b
if either of the following applies.
You received a distribution from
your designated Roth account
allocable to an in-plan Roth rollover in
2010 but not in 2011. See Pub. 575 to
figure the amount to include on
line 17b.
You received a distribution from
your designated Roth account
allocable to an in-plan Roth rollover in
Instructions for Form 1040NR (2012)

Lump-sum distributions. If you
received a lump-sum distribution from
a profit-sharing or retirement plan,
your Form 1099-R should have the
“Total distribution” box in box 2b
checked. You need to figure this on
your own if you received Form
1042-S. You may owe an additional
tax if you received an early distribution
from a qualified retirement plan and
the total amount was not rolled over in
a qualified rollover. For details, see
the instructions for line 56, later.
Enter the total distribution on
line 17a and the taxable part on
line 17b. For details, see Pub. 575.
If you or the plan participant
was born before January 2,
1936, you could pay less tax
on the distribution. See Form 4972.

TIP

If you are electing to treat
income from real property
located in the United States
as effectively connected with a U.S.
trade or business, see Income You
Can Elect To Treat as Effectively
Connected With a U.S. Trade or
Business, earlier, for more details on
the election statement you must
attach. If you do not make the
election, report rental income on
Schedule NEC, line 6. See Income
from Real Property in chapter 4 of
Pub. 519 for more details.

TIP

Line 19—Farm income or (loss).
Report farm income and expenses on
line 19. Use Schedule F (Form 1040)
to figure the amount to enter on
line 19 and attach Schedule F (Form
1040) to your return. For more
detailed instructions for completing
Schedule F, see the Instructions for
Schedule F (Form 1040). Also see
Pub. 225, Farmer's Tax Guide, for
-19-

samples of filled-in forms and
schedules and a list of important
dates that apply to farmers.
Line 20—Unemployment compensation. You should receive a Form
1099-G showing in box 1 the total
unemployment compensation paid to
you in 2012. Report this amount on
line 20. However, if you made
contributions to a governmental
unemployment compensation
program or to a governmental paid
family leave program and you are not
itemizing deductions, reduce the
amount you report on line 20 by those
contributions.
If you received an overpayment of
unemployment compensation in 2012
and you repaid any of it in 2012,
subtract the amount you repaid from
the total amount you received. Enter
the result on line 20. Also, enter
“Repaid” and the amount you repaid
on the dotted line next to line 20. If, in
2012, you repaid unemployment
compensation that you included in
gross income in an earlier year, you
can deduct the amount repaid on
Schedule A (Form 1040NR), line 9.
But if you repaid more than $3,000,
see Repayments in Pub. 525 for
details on how to report the
repayment.
Line 21—Other income. Use line 21
to report any other income effectively
connected with your U.S. business
that is not reported elsewhere on your
return or other schedules. List the
type and amount of income. If
necessary, include a statement
showing the required information. For
more details, see Miscellaneous
Income in Pub. 525.
Examples of income to report on
line 21 include the following.
Taxable distributions from a
Coverdell education savings
account (ESA) or a qualified
tuition program (QTP). Distributions
from these accounts may be taxable if
(a) they are more than the qualified
higher education expenses of the
designated beneficiary in 2012, and
(b) they were not included in a
qualified rollover. See Pub. 970.
Nontaxable distributions from these
accounts, including rollovers, do not
have to be reported on Form 1040NR.

You may have to pay an
additional tax if you received
CAUTION
a taxable distribution from a
Coverdell ESA or a QTP. See the
Instructions for Form 5329.

!

Taxable distributions from a
health savings account (HSA) or
an Archer MSA. Distributions from
these accounts may be taxable if (a)
they are more than the unreimbursed
qualified medical expenses of the
account beneficiary or account holder
in 2012, and (b) they were not
included in a qualified rollover. See
Pub. 969.
You may have to pay an
additional tax if you received
CAUTION
a taxable distribution from an
HSA or an Archer MSA. See the
Instructions for Form 8889 for HSAs
or the Instructions for Form 8853 for
Archer MSAs.

!

Amounts deemed to be income
from an HSA because you did not
remain an eligible individual
during the testing period. See
Form 8889, Part III.
Alternative trade adjustment
assistance (ATAA) or
reemployment trade adjustment
assistance (RTAA) payments.
These payments should be shown in
box 5 of Form 1099-G.
Recapture of a charitable
contribution deduction relating to
the contribution of a fractional
interest in tangible personal
property. See Fractional Interest in
Tangible Personal Property in Pub.
526, Charitable Contributions. Interest
and an additional 10% tax apply to the
amount of the recapture. See the
instructions for line 59, later.
Recapture of a charitable
contribution deduction if the
charitable organization disposes
of the donated property within 3
years of the contribution. See
Recapture if no exempt use in Pub.
526.
Canceled debts. These amounts
may be shown in box 2 of Form
1099-C or Form 1042-S. However,
part or all of your income from the
cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.

Taxable part of disaster relief
payments. See Pub. 525 to figure
the taxable part, if any. If any of your
disaster relief payment is taxable,
attach a statement showing the total
payment received and how you
figured the taxable part.
Income that is not effectively
connected. Report other income on
Schedule NEC if it is not effectively
connected with a U.S. trade or
business.
Net operating loss (NOL)
deduction. Include on line 21 any
NOL deduction from an earlier year.
Subtract it from any income on line 21
and enter the result. If the result is
less than zero, enter it in parentheses.
On the dotted line next to line 21,
enter “NOL” and show the amount of
the deduction in parentheses. See
Pub. 536 for details.
Line 22—Treaty-exempt income.
Report on line 22 the total of all your
income that is exempt from tax by an
income tax treaty, including both
effectively connected income and not
effectively connected income. Do not
include this exempt income on line 23.
You must complete item L of
Schedule OI on page 5 of Form
1040NR to report income that is
exempt from U.S. tax.

Adjusted Gross Income
Line 24—Educator expenses. If
you were an eligible educator in 2012,
you can deduct on line 24 up to $250
of qualified expenses you paid in
2012. You may be able to deduct
expenses that are more than the $250
limit on Schedule A (Form 1040NR),
line 7. An eligible educator is a
kindergarten through grade 12
teacher, instructor, counselor,
principal, or aide who worked in a
school for at least 900 hours during a
school year.
Qualified expenses include
ordinary and necessary expenses
paid in connection with books,
supplies, equipment (including
computer equipment, software, and
services), and other materials used in
the classroom. An ordinary expense is
one that is common and accepted in
your educational field. A necessary
expense is one that is helpful and
appropriate for your profession as an
educator. An expense does not have
-20-

to be required to be considered
necessary.
Qualified expenses do not include
expenses for home schooling or for
nonathletic supplies for courses in
health or physical education.
You must reduce your qualified
expenses by the following amounts.
Excludable U.S. series EE and I
savings bond interest from Form
8815.
Nontaxable qualified tuition
program earnings or distributions.
Any nontaxable distribution of
Coverdell education savings account
earnings.
Any reimbursements you received
for these expenses that were not
reported to you in box 1 of your Form
W-2.
For more details, see Pub. 529.
Line 25—Health savings account
(HSA) deduction. You may be able
to take this deduction if contributions
(other than employer contributions,
rollovers, and qualified HSA funding
distributions from an IRA) were made
to your HSA for 2012. See Form 8889.
Line 26—Moving expenses.
Employees and self-employed
persons (including partners) can
deduct certain moving expenses. The
move must be in connection with
employment that generates effectively
connected income.
If you moved in connection with
your job or business or started a new
job, you may be able to take this
deduction. But your new workplace
must be at least 50 miles farther from
your old home than your old home
was from your old workplace. If you
had no former workplace, your new
workplace must be at least 50 miles
from your old home. The deduction
generally is limited to moves to or
within the United States or its
possessions. If you meet these
requirements, see Pub. 521. Use
Form 3903 to figure the amount to
enter on this line.
Line 27—Deductible part of
self-employment tax. If you were
self-employed and owe
self-employment tax, fill in
Schedule SE (Form 1040) to figure
the amount of your deduction. If you
completed Section A of Schedule SE,
the deductible part of your
self-employment tax is on line 6. If you
Instructions for Form 1040NR (2012)

completed Section B of Schedule SE,
it is on line 13.
Line 28—Self-employed SEP, SIMPLE, and qualified plans. If you
were self-employed or a partner, you
may be able to take this deduction.
See Pub. 560, Retirement Plans for
Small Business; or, if you were a
minister, Pub. 517, Social Security
and Other Information for Members of
the Clergy and Religious Workers.
Line 29—Self-employed health insurance deduction. You may be
able to deduct the amount you paid
for health insurance for yourself, your
spouse, and your dependents. The
insurance also can cover your child
who was under age 27 at the end of
2012, even if the child was not your
dependent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in the line 7c
instructions).
One of the following statements
must be true.
You were self-employed and had a
net profit for the year.
You were a partner with net
earnings from self-employment.
You used one of the optional
methods to figure your net earnings
from self-employment on
Schedule SE (Form 1040).
The insurance plan must be
established under your business.
Your personal services must have
been a material income-producing
factor in the business. If you are filing

Schedule C, C-EZ, or F (Form 1040),
the policy can be either in your name
or in the name of the business.
If you are a partner, the policy can
be either in your name or in the name
of the partnership. Either you can pay
the premiums yourself or your
partnership can pay them and report
them as guaranteed payments. If the
policy is in your name and you pay the
premiums yourself, the partnership
must reimburse you and report the
premiums as guaranteed payments.
But if you were also eligible to
participate in any subsidized health
plan maintained by your or your
spouse's employer for any month or
part of a month in 2012, amounts paid
for health insurance coverage for that
month cannot be used to figure the
deduction. Also, if you were eligible
for any month or part of a month to
participate in any subsidized health
plan maintained by the employer of
either your dependent or your child
who was under age 27 at the end of
2012, do not use amounts paid for
coverage for that month to figure the
deduction.
Example. If you were eligible to
participate in a subsidized health plan
maintained by your spouse's
employer from September 30 through
December 31, you cannot use
amounts paid for health insurance
coverage for September through
December to figure your deduction.

Self-Employed Health Insurance Deduction Worksheet—Line 29
Before you begin:

If you qualify to take the deduction,
use the Self-Employed Health
Insurance Deduction Worksheet to
figure the amount you can deduct.
Exception. Use Pub. 535 instead
of the Self-Employed Health
Insurance Deduction Worksheet in
these instructions to figure your
deduction if either of the following
applies.
You had more than one source of
income subject to self-employment
tax.
You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Line 30—Penalty on early withdrawal of savings. The Form
1099-INT or Form 1099-OID you
received will show the amount of any
penalty you were charged.
Line 31—Scholarship and fellowship grants excluded. If you
received a scholarship or fellowship
grant and were a degree candidate,
enter amounts used for tuition and
course-related expenses (fees,
books, supplies, and equipment), but
only to the extent the amounts are
included on line 12. See the examples
in the instructions for line 12.
If you made any
nondeductible contributions
to a traditional IRA for 2012,
you must report them on Form 8606.

TIP

Keep for Your Records

If, during 2012, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA)
recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation pension
recipient, see the instructions for Form 8885 to figure the amount to enter on line 1 of this worksheet.
Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet
instead of Pub. 535, Business Expenses, to figure your deduction.

1. Enter the total amount paid in 2012 for health insurance coverage established under your business
for 2012 for you, your spouse, and your dependents. Your insurance can also cover your child who
was under age 27 at the end of 2012, even if the child was not your dependent. But do not include
amounts for any month you were eligible to participate in an employer-sponsored health plan
(explained in the instructions for this line) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Form 1040NR, lines 27 and 28. Do not include
Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . .
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040NR, line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2.
3.

*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter
the amount from Schedule SE (Form 1040), Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does
not include capital gain income.
Instructions for Form 1040NR (2012)

-21-

Line 32—IRA deduction. If you
made contributions to a traditional
individual retirement arrangement
(IRA) for 2012, you may be able to
take an IRA deduction. But you must
have had earned income to do so. If
you were self-employed, earned
income is generally your net earnings
from self-employment if your personal
services were a material
income-producing factor. See Pub.
590 for more details.
A statement should be sent to you
by May 31, 2013, that shows all
contributions to your traditional IRA for
2012.
Use the IRA Deduction Worksheet
to figure the amount, if any, of your
IRA deduction. But read the following
9-item list before you fill in the
worksheet.
1. If you were age 701 2 or older at
the end of 2012, you cannot deduct
any contributions made to your
traditional IRA for 2012 or treat them
as nondeductible contributions.

2. You cannot deduct
contributions to a Roth IRA. But you
may be able to take the retirement
savings contributions credit (saver's
credit). See the instructions for
line 47.
3. You cannot deduct elective
deferrals to a 401(k) plan, 403(b) plan,
section 457 plan, SIMPLE plan, or the
federal Thrift Savings Plan. These
amounts are not included as income
in box 1 of your Form W-2. But you
may be able to take the retirement
savings contributions credit. See the
instructions for line 47.
4. If you made contributions to
your IRA in 2012 that you deducted
for 2011, do not include them in the
worksheet.
5. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 7 of Form
1099-MISC, do not include that
income on line 8 of the worksheet.

-22-

The income should be shown in (a)
box 11 of your Form W-2, (b) box 12
of your Form W-2 with code Z, or (c)
box 15b of Form 1099-MISC. If it is
not, contact your employer or the
payer for the amount of the income.
6. You cannot deduct
contributions to your spouse's IRA.
7. Do not include qualified rollover
contributions in figuring your
deduction. Instead, see the
instructions for lines 16a and 16b.
8. Do not include trustees' fees
that were billed separately and paid
by you for your IRA. These fees can
be deducted only as an itemized
deduction on Schedule A.
9. If the total of your IRA deduction
on line 32 plus any nondeductible
contribution to your traditional IRAs
shown on Form 8606 is less than your
total traditional IRA contributions for
2012, see Pub. 590 for special rules.

Instructions for Form 1040NR (2012)

IRA Deduction Worksheet—Line 32

Keep for Your Records

Before you begin:

Be sure you have read the 9-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 35 (see the instructions for line 35,
later).
If you checked filing status box 3, 4, or 5, and you lived apart from your spouse for all of 2012, enter “D” on the
dotted line next to Form 1040NR, line 32. If you do not, you may get a math error notice from the IRS.
If you were age 701 2 or older at the end of 2012, you cannot deduct any contributions made to your traditional IRA
or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 701 2 or older at the
end of 2012.

!

CAUTION

1.

2.

Were you covered by a retirement plan (see Were you covered by a
retirement plan, later.) ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Next. If you checked “No” on line 1, skip lines 2 through 6, enter the applicable
amount below on line 7, and go to line 8.
$5,000, if under age 50 at the end of 2012.
$6,000, if age 50 or older but under age 701 2 at the end of 2012.
Otherwise, go to line 2.
Enter the amount shown below that applies to you.
Single or you checked filing status box 3, 4, or 5 and you lived apart
from your spouse for all of 2012, enter $68,000
Qualifying widow(er), enter $112,000
You checked filing status box 3, 4, or 5 and you lived with your spouse at
any time in 2012, enter $10,000

3.

Enter the amount from Form 1040NR,
line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

Enter the total of the amounts from Form
1040NR, lines 24 through 31, plus any write-in
adjustments you entered on the dotted line next
to line 35
..............................

4.

5.
6.

Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

2.

5.

Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No. STOP nondeductible IRA contributions, see Form 8606.
Yes.

Subtract line 5 from line 2. Follow the instruction below that applies to you.
• If single, or you checked filing status box 3, 4, or 5, and the result is
$10,000 or more, enter the applicable amount below on line 7 and go
to line 8.
i. $5,000, if under age 50 at the end of 2012.
ii. $6,000, if age 50 or older but under age 701 2 at the end of
2012.
If the result is less than $10,000, go to line 7.
• If qualifying widow(er), and the result is $20,000 or more, enter the
applicable amount below on line 7 and go to line 8.
i. $5,000, if under age 50 at the end of 2012.
ii. $6,000 if age 50 or older but under age 701 2 at the end of
2012.
If the result is less than $10,000, go to line 7.

Instructions for Form 1040NR (2012)

-23-

6.

No

IRA Deduction Worksheet—Line 32 Continued from the previous page
7.

Multiply line 6 by the percentage below that applies to you. If the result is not a
multiple of $10, increase it to the next multiple of $10 (for example, increase
$490.30 to $500). If the result is $200 or more, enter the result. But if it is less
than $200, enter $200.
• Single or you checked filing status box 3, 4, or 5, multiply by 50% (.50) (or by
60% (.60) if you are age 50 or older at the end of 2012)
• Qualifying widow(er), multiply by 25% (.25) (or by 30% (.30) if you are age 50
or older at the end of 2012). But if you checked "No" on line 1, then multiply by
50% (.50) (or by 60% (.60) if age 50 or older at the end of 2012)

8.

7.

Enter the total of your wages, salaries, tips, etc.
Generally, this is the amount reported in box 1 of
Form W-2. Exceptions are explained earlier in these
instructions for line 32. . . . . . . . . . . . . . . . . . . . . . . . . .

8.

Enter the earned income you received as a
self-employed individual or a partner. Generally, this
is your net earnings from self-employment if your
personal services were a material income-producing
factor, minus any deductions on Form 1040NR, lines
27 and 28. If zero or less, enter -0-. For more details,
see Pub. 590 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10.

Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

11.

Enter traditional IRA contributions made, or that will be made by April 15, 2013, for
2012 to your IRA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

12.

Enter the smallest of line 7, 10, or 11. This is the most you can deduct. Enter this
amount on Form 1040NR, line 32. Or, if you want, you can deduct a smaller
amount and treat the rest as a nondeductible contribution (see Form 8606) . . . . .

12.

9.

By April 1 of the year after the
year in which you turn
age 701 2, you must start
taking minimum required distributions
from your traditional IRA. If you do not,
you may have to pay a 50% additional
tax on the amount that should have
been distributed. For details, including
how to figure the minimum required
distribution, see Pub. 590.

TIP

Were you covered by a
retirement plan? If you were
covered by a retirement plan
(qualified pension, profit-sharing
(including 401(k)), annuity, SEP,
SIMPLE, etc.) at work or through
self-employment, your IRA deduction
may be reduced or eliminated. But
you still can make contributions to an
IRA even if you cannot deduct them.
In any case, the income earned on
your IRA contributions is not taxed
until it is paid to you.
The “Retirement plan” box in
box 13 of Form W-2 should be
checked if you were covered by a plan
at work even if you were not vested in
the plan. You also are covered by a
plan if you were self-employed and

had a SEP, SIMPLE, or qualified
retirement plan.
If you were covered by a retirement
plan and you file Form 8815 or you
exclude employer-provided adoption
benefits, see Pub. 590 to figure the
amount, if any, of your IRA deduction.
Special rule for married
individuals. If you checked filing
status box 3, 4, or 5, and you were not
covered by a retirement plan but your
spouse was, you are considered
covered by a plan unless you lived
apart from your spouse for all of 2012.
See Pub. 590 for more details.
You may be able to take the
retirement savings
contributions credit. See the
line 47 instructions.

TIP

Line 33—Student loan interest deduction. You can take this deduction
only if all of the following apply.
You paid interest in 2012 on a
qualified student loan (explained
later).
You checked filing status box 1, 2,
or 6.
-24-

Your modified AGI is less than
$75,000. Use lines 2 through 4 of the
Student Loan Interest Worksheet—
Line 33 to figure your modified AGI.
You are not claimed as a
dependent on someone else's (such
as your parent's) 2012 tax return.
Use the Student Loan Interest
Deduction Worksheet—Line 33 to
figure your student loan interest
deduction.
Qualified student loan. A
qualified student loan is any loan you
took out to pay the qualified higher
education expenses for any of the
following individuals who was an
eligible student..
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
Instructions for Form 1040NR (2012)

exemption amount for that year
($3,800 for 2012), or
c. You could be claimed as a
dependent on someone else's return.
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. For details, 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. For details, see
Pub. 970.
For more details on these
expenses, see Pub. 970.
Line 34—Domestic production activities deduction. You may be able
Student Loan Interest Deduction
Worksheet—Line 33
Before you begin:

to deduct up to 9% of your qualified
production activities income from the
following activities.
1. Construction of real property
performed in the United States.
2. Engineering or architectural
services performed in the United
States for construction of real property
in the United States.
3. Any lease, rental, license, sale,
exchange, or other disposition of:
a. Tangible personal property,
computer software, and sound
recordings that you manufactured,
produced, grew, or extracted in whole
or in significant part in the United
States;
b. Any qualified film you produced;
or
c. Electricity, natural gas, or
potable water you produced in the
United States.
In certain cases, the references to
the United States in the instructions
for line 34 include Puerto Rico.
Your deduction may be reduced if
you had oil-related qualified
production activities income.

Keep for Your Records

Figure any write-in adjustments to be entered on the
dotted line next to line 35 (see the instructions for line 35,
later).

1. Enter the total interest you paid in 2012 on qualified student loans
(see Qualified student loan). Do not enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040NR,
line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040NR,
lines 24 through 32, plus any write-in adjustments
you entered on the dotted line next to
line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . 4.
5. Is line 4 more than $60,000?
No. Skip lines 5 and 6, enter -0- on line 7, and
go to line 8.
Yes. Subtract $60,000 from line 4 . . . . . . . . . . . . 5.
6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to
at least three places). If the result is 1.000 or more, enter
1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Student loan interest deduction. Subtract line 7 from line 1.
Enter the result here and on Form 1040NR, line 33. Do not
include this amount in figuring any other deduction on your return
(such as on Schedule A (Form 1040NR), Schedule C (Form
1040), Schedule E (Form 1040), etc.) . . . . . . . . . . . . . . . . . . . . . . . 8.
Instructions for Form 1040NR (2012)

-25-

.

The deduction does not apply to
income derived from:
The sale of food and beverages
you prepared at a retail establishment;
Property you leased, licensed, or
rented for use by any related person;
The transmission or distribution of
electricity, natural gas, or potable
water; or
The lease, rental, license, sale,
exchange, or other disposition of land.
For details, see Form 8903 and its
instructions.
Line 35. Include in the total on line 35
any of the following write-in
adjustments that are related to your
effectively-connected income. To find
out if you can take the deduction, see
the form or publication indicated. On
the dotted line next to line 35, enter
the amount of your deduction and
identify it as indicated.
Archer MSA deduction (see Form
8853). Identify as “MSA.”
Performing-arts-related expenses
(see Form 2106 or 2106-EZ). Identify
as “QPA.”
Reforestation amortization and
expenses (see Pub. 535). Identify as
“RFST.”
Repayment of supplemental
unemployment benefits under the
Trade Act of 1974 (see Pub. 525).
Identify as “Sub-Pay TRA.”
Contributions to section 501(c)(18)
(D) pension plans (see Pub. 525).
Identify as “501(c)(18)(D).”
Contributions by certain chaplains
to section 403(b) plans (see Pub.
517). Identify as “403(b).”
Attorney fees and court costs for
actions involving certain unlawful
discrimination claims, but only to the
extent of effectively connected gross
income from such actions (see Pub.
525). Identify as “UDC.”
Attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law
violations, up to the amount of the
award includible in your gross income.
Identify as “WBF.”
Line 36—Adjusted gross income.
If line 36 is less than zero, you may
have a net operating loss that you can
carry to another tax year. See Form
1045 and its instructions for details.

Tax Computation on
Income Effectively
Connected With a U.S.
Trade or Business
Line 38—Itemized deductions.
Enter the total itemized deductions
from line 15 of Schedule A on page 3
of the form.
Note. Residents of India who were
students or business apprentices may
be able to take the standard
deduction instead of their itemized
deductions. See Pub. 519 for details.
Line 40—Deduction for exemptions. You can claim exemptions only
to the extent of your income that is
effectively connected with a U.S.
trade or business.
Individuals. If you are a
nonresident alien individual, multiply
$3,800 by the total number of
exemptions entered on line 7d. If you
were a resident of South Korea, you
must figure the exemptions for your
spouse and children according to the
proportion your U.S. effectively
connected income bears to your total
income.
See Pub. 519 for more details.
Estates. If you are filing for an
estate, enter $600 on line 40.
Trusts. If you are filing for a trust
whose governing instrument requires
it to distribute all of its income
currently, enter $300 on line 40. If you
are filing for a qualified disability trust
(defined in section 642(b)(2)(C)(ii)),
enter $3,800 on line 40. If you are
filing for any other trust, enter $100 on
line 40.
Line 42—Tax. Include in the total on
line 42 all of the following taxes that
apply.
Tax on your taxable income. Figure
the tax using one of the methods
described here.
Tax from Form 8814 (relating to
the election to report child's interest or
dividends). Check the appropriate
box.
Tax from Form 4972 (relating to
lump-sum distributions). Check the
appropriate box.
Tax Table or Tax Computation
Worksheet. If you are filing for an
estate or trust, use the Tax Rate
Schedules, later.

Individuals. If your taxable income
(line 41) is less than $100,000, you
must use the Tax Table, later in the
instructions, to figure your tax. Be sure
you use the correct column. If you
checked filing status box 3, 4, or 5,
you must use the Married filing
separately column. If your taxable
income is $100,000 or more, use the
Tax Computation Worksheet after the
Tax Table.
However, do not use the Tax
Table, Tax Computation Worksheet,
or Tax Rate Schedules to figure your
tax if any of the following applies.
You are required to figure your tax
using Form 8615, the Schedule D Tax
Worksheet, or the Qualified Dividends
and Capital Gain Tax Worksheet,
You use Schedule J (Form 1040)
(for farming or fishing income) to
figure your tax.
Form 8615. You generally must use
Form 8615 to figure the tax for any
child who had more than $1,900 of
investment income, such as taxable
interest, ordinary dividends, or capital
gains (including capital gain
distributions), that is effectively
connected with a U.S. trade or
business, and who:
1. Was under age 18 at the end of
2012,
2. Was age 18 at the end of 2012
and did not have earned income that
was more than half of the child's
support, or
3. Was a full-time student over
age 18 and under age 24 at the end of
2012 and did not have earned income
that was more than half of the child's
support.
But if the child files a joint return for
2012 or if neither of the child's parents
was alive at the end of 2012, do not
use Form 8615 to figure the child's
tax.
A child born on January 1, 1995, is
considered to be age 18 at the end of
2012; a child born on January 1,
1994, is considered to be age 19 at
the end of 2012; a child born on
January 1, 1989, is considered to be
age 24 at the end of 2012.
Schedule D Tax Worksheet. If you
have to file Schedule D (Form 1040),
and line 18 or 19 of Schedule D is
more than zero, use the Schedule D
Tax Worksheet in the Instructions for

-26-

Schedule D to figure the amount to
enter on Form 1040NR, line 42.
Qualified Dividends and Capital
Gain Tax Worksheet. Use the
Qualified Dividends and Capital Gain
Tax Worksheet, later, to figure your
tax if any of the following applies.
You reported qualified dividends
on Form 1040NR, line 10b.
You do not have to file Schedule D
(Form 1040) and you reported capital
gain distributions on Form 1040NR,
line 14.
You are filing Schedule D (Form
1040) and Schedule D, lines 15 and
16, are both more than zero.
Schedule J (Form 1040). If you had
income from farming or fishing
(including certain amounts received in
connection with the Exxon Valdez
litigation), your tax may be less if you
choose to figure it using income
averaging on Schedule J.
Line 43—Alternative minimum tax.
The tax law gives special treatment to
some kinds of income and allows
special deductions and credits for
some kinds of expenses. If you benefit
from these provisions, you may have
to pay a minimum amount of tax
through the alternative minimum tax.
This tax is figured on Form 6251 for
individuals. If you are filing for an
estate or trust, see Schedule I (Form
1041) and its instructions to find out if
you owe this tax.
If you have any of the adjustments
or preferences from the list in
Adjustments and Preferences, later,
or you are claiming a net operating
loss deduction, a general business
credit, or the foreign tax credit, you
must complete Form 6251. Otherwise,
to see if you should complete Form
6251, add the amount on line 39 of
Form 1040NR to the amounts on lines
1 and 13 of Schedule A (Form
1040NR). If the total is more than the
dollar amount shown below that
applies to you, fill in Form 6251.
$50,600 if you checked filing status
box 1 or 2.
$39,375 if you checked filing status
box 3, 4, or 5.
$78,750 if you checked filing status
box 6.
Disposition of U.S. real property
interests. If you disposed of a U.S.
real property interest at a gain, you
must make a special computation to
see if you owe this tax. For details,
Instructions for Form 1040NR (2012)

see Nonresident Aliens in the
Instructions for Form 6251.
Adjustments and Preferences.
Accelerated depreciation.
Stock received by exercising an
incentive stock option and you did not
dispose of the stock in the same year.
Tax-exempt interest from private
activity bonds.
Intangible drilling, circulation,
research, experimental, or mining
costs.
Amortization of pollution-control
facilities or depletion.
Income or (loss) from tax-shelter
farm activities or passive activities.
Income from long-term contracts
not figured using the percentage-ofcompletion method.

Alternative minimum tax
adjustments from an estate, trust,
electing large partnership, or
cooperative.
Section 1202 exclusion.
Empowerment zone and renewal
community employment credit.
Qualified electric vehicle credit.
Alternative fuel vehicle refueling
property credit.
Credit for prior year minimum tax.
Form 6251 should be filled in
for a child if Form 8615 must
CAUTION
be used to figure the child's
tax and the child's AGI on Form
1040NR, line 37, exceeds the child's
earned income by more than $6,950.
To find out when Form 8615 must be

!

Credits
Line 45—Foreign tax credit. If you
paid income tax to a foreign country,
you may be able to take this credit,
but only if you:
1. Report income from foreign
sources (see Foreign Income Taxed
by the United States, earlier), and
2. Have paid or owe foreign tax on
that income.
Generally, you must complete and
attach Form 1116 to take this credit.

Keep for Your Records

Qualified Dividends and Capital Gain Tax Worksheet—Line 42
Before you begin:

used, see Form 8615 in the
instructions for line 42.

See the instructions for Qualified Dividends and Capital Gain Tax Worksheet under the instructions for
line 42 to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040NR through line 41.
If you do not have to file Schedule D (Form 1040) and you received capital gain distributions, be sure you
checked the box on line 14 of Form 1040NR.

1. Enter the amount from Form 1040NR, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from Form 1040NR, line 10b

..........

3. Are you filing Schedule D (Form 1040)?
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is blank or a
loss, enter -0-.
No. Enter the amount from Form 1040NR, line 14.
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2.

3.
4.

5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter:
$35,350 if you checked filing status box 1, 2, 3, 4, or 5
$70,700 if you checked filing status box 6
6.
7. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . .

8.
9.

10. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . .
11. Enter the amount from line 9 . . . . . . . . . . . . . . . . . . .

10.

12. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . .

12.

11.

13. Multiply line 12 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet* . . . . . . . . . 14.
15. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet* . . . . . . . . . 16.
17. Tax on all taxable income. Enter the smaller of line 15 or line 16. Also include this amount on
Form 1040NR, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
*Estates and trusts must use the Tax Rate Schedules.

Instructions for Form 1040NR (2012)

-27-

Exception. You do not have to
complete Form 1116 to take this credit
if all of the following apply.
1. Form 1040NR is being filed for
a nonresident alien individual and not
an estate or trust.
2. The total of your foreign taxes
was not more than $300.
3. All of your foreign source gross
income was from the passive
category (which includes most
interest and dividend income).
4. All the income and any foreign
taxes paid on it were reported to you
on qualified payee statements, such
as Form 1099-INT, Form 1099-DIV, or
similar substitute statements.
5. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and were not
obligated to pay these amounts to
someone else.
6. All of your foreign taxes were:
a. Legally owed and not eligible
for a refund or reduced tax rate under
a tax treaty, and
b. Paid to countries that are
recognized by the United States and
do not support terrorism.
Note. If you need more information
about these requirements, see the
Instructions for Form 1116.
If you meet all requirements, enter
on line 45 the smaller of (a) your total
foreign tax or (b) the amount on Form
1040NR, line 42.

If you do not meet all six
requirements, see Form 1116 to find
out if you can take the credit. For
additional information, see Pub. 514,
Foreign Tax Credit.
Line 46—Credit for child and dependent care expenses. You may
be able to take this credit if you paid
someone to care for:
Your qualifying child under age 13,
Your disabled spouse or any other
disabled person who could not care
for himself or herself, or
Your child whom you could not
claim as a dependent because of the
rules for Children who did not live with
you due to divorce or separation in the
instructions for line 7c.
For details, see Form 2441.
Line 47—Retirement savings contributions credit (saver's credit).
You may be able to take this credit if
you made (a) contributions, other than
rollover contributions, to a traditional
or Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including
designated Roth contributions) or to a
governmental 457, SEP, or SIMPLE
plan; (c) voluntary employee
contributions to a qualified retirement
plan (including the federal Thrift
Savings Plan); or (d) contributions to a
501(c)(18)(D) plan.
However, you cannot take the
credit if either of the following applies.
The amount on Form 1040NR,
line 37, is more than $28,750.

-28-

You:
1. Were born after January 1,
1995,
2. Are claimed as a dependent on
someone else's 2012 tax return, or
3. Were a student (defined next).
You were a student if during any
part of 5 calendar months of 2012
you:
Were enrolled as a full-time student
at a school, or
Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical,
trade, or mechanical school. It does
not include an on-the-job training
course, correspondence school, or
school offering courses only through
the Internet. For more details, see
Form 8880.
Line 48—Child tax credit. This
credit is for people who have a
qualifying child as defined in the
instructions for line 7c, column (4). It is
in addition to the credit for child and
dependent care expenses on Form
1040NR, line 46. Complete the 2012
Child Tax Credit Worksheet—Line 48
to determine if you can take the child
tax credit.
If you can take the child tax credit,
attach Schedule 8812 if required. See
Schedule 8812 and its instructions for
more information.

Instructions for Form 1040NR (2012)

2012 Child Tax Credit Worksheet—Line 48

Keep for Your Records

1. To be a qualifying child for the child tax credit, the child must be your dependent, be under be under age 17 at
the end of 2012, and meet all the conditions in the instructions for line 7c, column (4). Make sure you check the box on
Form 1040NR, line 7c, column (4), for each qualifying child.
2. If you do not have a qualifying child, you cannot claim the child tax credit.
3. If your qualifying child has an ITIN instead of an SSN, file Schedule 8812.
4. Do not use this worksheet, but use Pub. 972 instead if you are claiming the mortgage interest credit, the District of
Columbia first-time homebuyer credit, or residential energy efficient property credit.

!

CAUTION

Paid preparers, fill out the due diligence worksheet in Pub. 972 to be sure your client can take this credit.

TIP
PART 1

1.

Number of qualifying children:
Enter the result.

X $1,000.

2.

Enter the amount from Form 1040NR, line 37.

3.

Enter the amount shown below for the filing status box
you checked on page 1 of Form 1040NR.
• Box 1, 2, or 6—$75,000
• Box 3, 4, or 5—$55,000

4.

1

2

3

Is the amount on line 2 more than the amount on line 3?
No. Leave line 4 blank. Enter -0- on line 5, and go to
line 6.
Yes. Subtract line 3 from line 2.
If the result is not a multiple of $1,000, increase it to the
next multiple of $1,000. For example, increase $425 to
$1,000, increase $1,025 to $2,000, etc.
4

5.

Multiply the amount on line 4 by 5% (.05). Enter the result.

6.

Is the amount on line 1 more than the amount on line 5?
No.

5

STOP

You cannot take the child tax credit on Form 1040NR,
line 48. You also cannot take the additional child tax
credit on Form 1040NR, line 63. Complete the rest of
your Form 1040NR.
Yes. Subtract line 5 from line 1. Enter the result.

Go to Part 2 on the next page.

Instructions for Form 1040NR (2012)

-29-

6

Child Tax Credit Worksheet—Continued from Part I of the Worksheet

Keep for Your Records

Before you begin Part 2:Figure the amount of any credits you are claiming on Form 5695, Part II; Form 8834, Part I; Form 8910; or Form 8936.

PART 2

7.
8.

Add any amounts from:
Form 1040NR, line 45

  ____________

Form 1040NR, line 46

+ ____________

Form 1040NR, line 47

+ ____________

Form 5695, line 32

+ ____________

Form 8834, line 23

+ ____________

Form 8910, line 22

+ ____________

Form 8936, line 23

+ ____________

Enter the total.
9.

7

Enter the amount from Form 1040NR, line 44.

8

Are the amounts on lines 7 and 8 the same?
Yes.
You cannot take this credit because there is no tax to reduce.
However, you may be able to take the additional child tax credit. See the
TIP below.
STOP

No. Subtract line 8 from line 7.
10.

9

Is the amount on line 6 more than the amount on line 9?
Yes. Enter the amount from line 9. Also,
you may be able to take the additional child
tax credit. See the TIP below.

This is your child tax
credit.

10
Enter this amount on
Form 1040NR, line 48.

No. Enter the amount from line 6.

TIP

You may be able to take the additional child tax credit on Form
1040NR, line 63, if you answered “Yes” on line 9 or line 10 above.
First, complete your Form 1040NR through line 62.
Then, use Schedule 8812 to figure any additional child tax credit.

Line 49—Residential energy credits. Enter the total of any residential
energy efficient property credit and
nonbusiness energy property credit
on line 49.
Residential energy efficient
property credits. You may be able
to take this credit by completing and
attaching Form 5695 if you paid for
any of the following during 2012.

Qualified solar electric property for
use in your home located in the United
States.
Qualified solar water heating
property for use in your home located
in the United States.
Qualified fuel cell property installed
on or in connection with your main
home located in the United States.
Qualified small wind energy
property for use in connection with
-30-

your home located in the United
States.
Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
Nonbusiness energy property
credit. You may be able to take this
credit by completing and attaching
Form 5695 for any of the following
Instructions for Form 1040NR (2012)

improvements to your main home
located in the United States in 2012 if
they are new and meet certain
requirements for energy efficiency.
Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
Exterior windows (including
skylights).
Exterior doors.
A metal roof or asphalt roof with
pigmented coatings or cooling
granules primarily designed to reduce
the heat gain in your home.
You also may be able to take this
credit for the cost of the following
items if the items meet certain
performance and quality standards.
Certain electric heat pump water
heaters, electric heat pumps, central
air conditioners, and natural gas,
propane, or oil water heaters.
A qualified furnace or hot water
boiler that uses natural gas, propane,
or oil.
A stove that burns biomass fuel to
heat your home or to heat water for
use in your home.
An advanced main air circulating
fan used in a natural gas, propane, or
oil furnace.

Mortgage interest credit. If a state
or local government gave you a
mortgage credit certificate, see Form
8396.
Adoption credit. You may be able to
take this credit if you paid expenses to
adopt a child or you adopted a child
with special needs and the adoption
became final in 2012. See the
Instructions for Form 8839.
District of Columbia first-time
homebuyer credit. See Form 8859.
Qualified plug-in electric drive
motor vehicle credit. See Form 8936.
Qualified electric vehicle credit. You
cannot claim this credit for a vehicle
placed in service after 2006. You can
claim this credit only if you have an
electric vehicle passive activity credit
carried forward from a prior year. See
Form 8834, Part II.
Alternative motor vehicle credit.
See Form 8910 if you placed a new
fuel cell motor vehicle in service
during 2012.
Alternative fuel vehicle refueling
property credit. See Form 8911.
Credit to holders of tax credit
bonds. See Form 8912.

Condos and co-ops. If you are a
member of a condominium
management association for a
condominium you own or a
tenant-stockholder in a cooperative
housing corporation, you are treated
as having paid your proportionate
share of any costs of such association
or corporation for purposes of these
credits.

Line 54—Self-employment tax.
Enter the amount of any taxes from
Schedule SE (Form 1040), Section A,
line 5, or Section B, line 12. See the
instructions for Schedule SE (Form
1040) for more information.
If you are a self-employed
nonresident alien, you must pay
self-employment tax only if an
international social security
agreement (often called a totalization
agreement) in effect determines that
you are covered under the U.S. social
security system. See the instructions
for Schedule SE (Form 1040) for
information about international social
security agreements. Information
about totalization agreements is
available at IRS.gov. Enter
“totalization agreement”
in the search box. You also can
find information at
www.socialsecurity.gov/international.
Click on “International Agreements.”

More details. For details, see
Form 5695.
Line 50—Other credits. Enter the
total of the following credits on line 50
and check the appropriate box(es).
Check all boxes that apply. If box c is
checked, also enter the applicable
form number. To find out if you can
take the credit, see the form or
publication indicated.
General business credit. This credit
consists of a number of credits that
usually apply only to individuals who
are partners or self-employed or have
rental property. See Form 3800 or
Pub. 334.
Credit for prior year minimum tax. If
you paid alternative minimum tax in a
prior year, see Form 8801.
Instructions for Form 1040NR (2012)

Other Taxes

If you are not required to pay
self-employment tax but do
CAUTION
so anyway, you will not be
eligible to receive social security
benefits.

!

-31-

Line 55—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.
Do not include the value of any
noncash tips, such as tickets or
passes. You do not pay social security
and Medicare taxes or RRTA tax on
these noncash tips.
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
CAUTION
social security and Medicare
or RRTA 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 55 the amount from
line 13 of Form 8919. Include the
amount from line 6 of Form 8919 on
Form 1040NR, line 8.
Line 56—Additional tax on IRAs,
other qualified retirement plans,
etc. If any of the following apply, see
Form 5329 and its instructions to find
out if you owe this tax and if you must
file Form 5329.
1. You received an early
distribution from (a) an IRA or other
qualified retirement plan, (b) an
annuity, or (c) a modified endowment
contract entered into after June 20,
1988, and the total distribution was
not rolled over in a qualified rollover
contribution.
2. Excess contributions were
made to your IRAs, Coverdell
education savings accounts (ESAs),
Archer MSAs, or health savings
accounts (HSAs).
3. You received taxable
distributions from Coverdell ESAs or
qualified tuition programs.

4. You were born before July 1,
1941, and did not take the minimum
required distribution from your IRA or
other qualified retirement plan.
Exception. If only item (1) applies
and distribution code 1 is correctly
shown in box 7 of Form 1099-R, you
do not have to file Form 5329.
Instead, multiply the taxable amount
of the distribution by 10% (.10) and
enter the result on line 56. The taxable
amount of the distribution is the part of
the distribution you reported on Form
1040NR, line 16b or line 17b, or on
Form 4972. Also, enter “No” under the
heading Other Taxes to the left of
line 56 to indicate that you do not
have to file Form 5329. But you must
file Form 5329 if distribution code 1 is
incorrectly shown in box 7 of Form
1099-R, you received a Form 1042-S
for the distribution, or you qualify for
an exception, such as the exceptions
for qualified higher education
expenses or qualified first-time
homebuyer distributions.
Line 57—Transportation tax.
Nonresident alien individuals are
subject to a 4% tax on U.S. source
gross transportation income that is not
effectively connected with a U.S.
trade or business. However, the term
U.S. source gross transportation
income does not include any such
income that is taxable in a possession
of the United States under the
provisions of the Internal Revenue
Code as applied to that possession.
For purposes of this tax,
transportation income will be treated
as not effectively connected with the
conduct of a trade or business in the
United States unless:
1. You had a fixed place of
business in the United States involved
in the earning of transportation
income, and
2. At least 90% of your U.S.
source gross transportation income
was attributable to regularly
scheduled transportation. Or, in the
case of income from the leasing of a
vessel or aircraft, it was attributable to
a fixed place of business in the United
States. See Pub. 519 for rules,
definitions, and exceptions.
You may be exempt from this tax
because of a treaty or an exchange of
notes between the United States and
the country of which you are a
resident. If the country of which you

are a resident does not impose tax on
the shipping or aircraft income of U.S.
persons, you also may be exempt
from this tax. If you are exempt from
the tax by treaty or exchange of notes,
complete Form 8833 and attach it to
this return. Also, complete item L of
Schedule OI on page 5 and include
the amount on line 22 on page 1 of
Form 1040NR. If you are exempt from
the tax for any other reason, you must
attach a statement to Form 1040NR
identifying your country of residence
and the law and provisions under
which you claim exemption from the
tax.
If you owe this tax, you must attach
a statement to your return that
includes the information described in
Pub. 519.
Line 58a—Household employment
taxes. Enter the household
employment taxes you owe for having
a household employee. If any of the
following apply, see Schedule H and
its instructions to find out if you owe
these taxes.
1. You paid any one household
employee (defined below) cash
wages of $1,800 or more in 2012.
Cash wages include wages paid by
check, money order, etc. But do not
count amounts paid to an employee
who was under age 18 at any time in
2012 and was a student.
2. You withheld federal income tax
during 2012 at the request of any
household employee.
3. You paid total cash wages of
$1,000 or more in any calendar
quarter of 2011 or 2012 to household
employees.
Any person who does household
work is a household employee if you
can control what will be done and how
it will be done. Household work
includes work done in or around your
home by babysitters, nannies, health
aides, maids, yard workers, and
similar domestic workers.
Line 58b—First-time homebuyer
credit repayment. Enter the
first-time homebuyer credit you have
to repay if you:
Disposed of the home within 36
months after buying it,
Stopped using the home as your
main home within 36 months after
buying it, or
Bought the home in 2008.
-32-

If you bought the home in 2008 and
owned and used it as your main home
for all of 2012, you can enter your
2012 repayment on this line without
attaching Form 5405.
See the Form 5405 instructions for
details and for exceptions to the
repayment rule. Also see the Form
5405 instructions if the home you
bought was destroyed, condemned,
or disposed of under threat of
condemnation and you did not buy a
new home within 2 years.
Line 59—Other taxes. Use line 59 to
report any taxes not reported
elsewhere on your return or other
schedules. To find out if you owe the
tax, see the form or publication
indicated. In the space next to line 59,
enter the amount of the tax and the
code that identifies it. If you need
more room, attach a statement listing
the amount of each tax and the code.
Enter on line 59 the total of all of the
following taxes you owe.
1. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
2. Additional tax on an HSA
because you did not remain an
eligible individual during the testing
period (see Form 8889, Part III).
Identify as “HDHP.”
3. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
4. Additional tax on Medicare
Advantage MSA distributions (see
Form 8853). Identify as “Med MSA.”
5. Recapture of the following
credits.
a. Investment credit (see Form
4255). Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Qualified plug-in electric vehicle
credit (see Form 8834, Part I). Identify
as “8834R.”
d. Indian employment credit (see
Form 8845). Identify as “IECR.”
e. New markets credit (see Form
8874). Identify as “NMCR.”
f. Credit for employer-provided
childcare facilities (see Form 8882).
Identify as “ECCFR.”
g. Alternative motor vehicle credit
(see Form 8910). Identify as
“AMVCR.”

Instructions for Form 1040NR (2012)

h. Alternative fuel vehicle refueling
property credit (see Form 8911).
Identify as “ARPCR.”
i. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
6. Recapture of federal mortgage
subsidy. If you sold your home in 2012
and it was financed (in whole or in
part) from the proceeds of any
tax-exempt qualified mortgage bond
or you claimed the mortgage interest
credit, see Form 8828. Identify as
“FMSR.”
7. Recapture of COBRA premium
assistance. If you received premium
assistance under COBRA
continuation coverage that covered
you, your spouse, or any of your
dependents, and your modified
adjusted gross income is more than
$125,000, see Pub. 502. Identify as
“COBRA.”
8. Section 72(m)(5) excess
benefits tax (see Pub. 560). Identify
as “Sec. 72(m)(5).”
9. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form
W-2 with codes A and B or M and N.
Identify as “UT.”
10. Golden parachute payments. If
you received an excess parachute
payment (EPP), you must pay a 20%
tax on it. This tax should be shown in
box 12 of Form W-2 with code K. If
you received a Form 1099-MISC, the
tax is 20% of the EPP shown in
box 13. Identify as “EPP.”
11. Tax on accumulation
distribution of trusts (see Form 4970).
Identify as “ADT.”
12. Excise tax on insider stock
compensation from an expatriated
corporation. See section 4985.
Identify as “ISC.”
13. Interest on the tax due on
installment income from the sale of
certain residential lots and
timeshares. Identify as “453(l)(3).”
14. Interest on the deferred tax on
gain from certain installment sales
with a sales price over $150,000.
Identify as “453A(c).”
15. Additional tax on recapture of a
charitable contribution deduction
relating to a fractional interest in
tangible personal property. See Pub.
526. Identify as “FITPP.”
Instructions for Form 1040NR (2012)

16. Look-back interest under
section 167(g) or 460(b). See Form
8697 or 8866. Identify as “From Form
8697 ”or “From Form 8866.”
17. Any negative amount on Form
8885, line 5, because of advance
payments of the health coverage tax
credit you received for months you
were not eligible. Enter this additional
tax as a positive amount. Identify as
“HCTC.”
18. Additional tax on income you
received from a nonqualified deferred
compensation plan that fails to meet
the requirements of section 409A.
This income should be shown in
box 12 of Form W-2 with code Z, or in
box 15b of Form 1099-MISC. The tax
is 20% of the amount required to be
included in income plus an interest
amount determined under section
409A(a)(1)(B)(ii). See section 409A(a)
(1)(B) for details. Identify as “NQDC.”
19. Additional tax on compensation
you received from a nonqualified
deferred compensation plan
described in section 457A if the
compensation would have been
includible in your income in an earlier
year except that the amount was not
determinable until 2012. The tax is
20% of the amount required to be
included in income plus an interest
amount determined under section
457A(c)(2). See section 457A for
details. Identify as “457A.”

Line 60
Total Tax

Add lines 52 through 59 to get your
total tax.

Payments
Lines 61a through 61d—Federal
income tax withheld. Enter all
federal income tax withheld.
Line 61a. Enter on line 61a the
total of any federal income tax
withheld and shown on Form(s) W-2,
and 1099. The amount withheld
should be shown in box 2 of Form
W-2, and in box 4 of Form 1099.
Attach Form(s) W-2 to the front of
your return. Attach Form(s) 1099-R to
the front of your return if federal
income tax was withheld.
Also include on line 61a any federal
income tax withheld as reported on
Schedule K-1(s).
-33-

Line 61b. Enter on line 61b any
tax withheld by a partnership and
shown on Form(s) 8805. Attach a
copy of all Form(s) 8805 to the back of
your return.
Line 61c. Enter on line 61c any
tax withheld on dispositions of U.S.
real property interests and shown on
Form(s) 8288-A. Attach a copy of all
Form(s) 8288-A to the front of your
return.
Line 61d. Enter on line 61d the
total amount shown as federal income
tax withheld on your Form(s)1042-S.
The amounts withheld should be
shown in box 9 of your Form(s)
1042-S. Attach all Form(s) 1042-S to
the front of your return.
Be sure to attach to the front
of your return a copy of all
Form(s) W-2, 1042-S,
SSA-1042S, RRB-1042S, and
8288-A. Attach to the front of your
return Form(s) 1099-R if tax was
withheld. Be sure to attach to the back
of your return all Form(s) 8805.

TIP

Refunds of taxes shown on
Forms 8805 or 1042-S may
CAUTION
be delayed for up to 6
months. See Refund Information,
later.

!

Line 62—2012 estimated tax payments. Enter any estimated federal
income tax payments you made for
2012. Include any overpayment that
you applied to your 2012 estimated
tax from:
Your 2011 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. On the statement,
explain all of the payments you made
in 2012 and the name(s) and
identifying number(s) under which you
made them.
Line 63—Additional child tax credit. This credit is for certain people
who have at least one qualifying child
as defined in the instructions for
line 7c, column (4). The additional
child tax credit may give you a refund
even if you do not owe any tax.
Two Steps To Take the Additional
Child Tax Credit!

Step 1. Be sure you figured the
amount, if any, of your child tax credit.
See the instructions for line 48.

ultimately used for a nontaxable
purpose (for example, an off-highway
business use). Attach Form 4136.

Step 2. Read the TIP at the end of
your Child Tax Credit Worksheet. Use
Schedule 8812 to see if you can take
the additional child tax credit, but only
if you meet the condition given in that
TIP.

Line 67—Other payments. Check
the box(es) on line 67 to report any
credit from Form 2439, 8801 (line 27),
or 8885. If you claim more than one of
these credits, enter the total on
line 67.
If you are claiming a credit for
repayment of amounts you included in
your income in an earlier year
because it appeared you had a right
to the income, include the credit on
line 67 and enter “I.R.C. 1341” to the
right of line 67. See Pub. 525 for
details about this credit.

Line 64—Amount paid with request for extension to file. If you
got an automatic extension of time to
file Form 1040NR by filing Form 4868
or by making a payment, enter the
amount or any amount you paid with
Form 4868.
You may be able to deduct
any credit or debit card
convenience fees on your
2013 Schedule A.

TIP

The adoption credit
previously claimed on line 67,
CAUTION
box b, is no longer
refundable. It now must be claimed on
line 50. Line 67, box b, is now shown
as “Reserved” for future use.

!

Line 65—Excess social security
and tier 1 RRTA tax withheld. If you
had more than one employer for 2012
and total wages of more than
$110,100, too much social security or
tier 1 railroad retirement (RRTA) tax
may have been withheld. You can
take a credit on this line for the
amount withheld in excess of
$4,624.20. But if any one employer
withheld more than $4,624.20, you
cannot claim the excess on your
return. The employer should adjust
the tax for you. If the employer does
not adjust the overcollection, you can
file a claim for refund using Form 843.
You cannot claim a refund for
excess tier 2 RRTA tax on Form
1040NR. Instead, use Form 843.
See Pub. 505 for more details.
Line 66—Credit for federal tax on
fuels. Enter any credit for federal
excise taxes paid on fuels that are

Line 68—Credit for amount paid
with Form 1040-C. Enter any
amount you paid with Form 1040-C
for 2012.

Refund
Line 70—Amount overpaid. If
line 70 is under $1, we will send a
refund only on written request.
If the amount you overpaid is
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 2013 in General
Information, later.

TIP

Refund offset. If you owe
past-due federal tax, state income tax,

Sample Check—Lines 71b Through 71d

Lines 71a through 71e—Amount
refunded to you. If you want to
check the status of your refund see
Refund Information, later. Just use the
IRS2Go phone app or go to IRS.gov
and click on Where's My Refund?
Information about your return will
generally be available 4 weeks after
you mail your return. Have your 2012
tax return handy so you can provide
your social security number, your filing
status, and the exact whole dollar
amount of your refund.
Where's My Refund? has a new
look this year! The tool will include a
tracker that displays progress through
three stages: (1) return received, (2)
refund approved, and (3) refund sent.
Where's My Refund? will provide an
actual personalized refund date as
soon as the IRS processes your tax
return and approves your refund. So
in a change from previous filing
seasons, you won't get an estimated
refund date right away.
Refunds of tax withheld on a
Form 1042-S or Form 8805. If you
request a refund of tax withheld on a
Form 1042-S or Form 8805, we may
need additional time to process the
refund. Allow up to 6 months for these
refunds to be issued.

1234

RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000

䊲

PL

E

15-0000/0000

DIRECT DEPOSIT

SA

Simple. Safe. Secure.

$

M

PAY TO THE
ORDER OF

ANYPLACE BANK
Anyplace, LA 70000

state unemployment compensation
debts, child support, spousal support,
or certain federal nontax debts, such
as student loans, all or part of the
overpayment on line 70 may be used
(offset) to pay the past-due amount.
Offsets for federal taxes are made by
the IRS. All other offsets are made by
the Treasury Department's Financial
Management Service (FMS). For
federal tax offsets, you will receive a
notice from the IRS. For all other
offsets, you will receive a notice from
FMS. To find out if you may have an
offset or if you have any questions
about it, contact the agency to which
you owe the debt.

Routing
Number

Account
Number

(line 71b)

(line 71d)

DOLLARS

Do not include
the check number

For

䊲

.
"’86" 1234

|:250250025|:202020

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

-34-

Fast Refunds! Choose direct deposit—a
fast, simple, safe, secure way to have your
refund deposited automatically to your
checking or savings account, including an
individual retirement arrangement (IRA). See
the information about IRAs later.

If you want us to directly deposit
the amount shown on line 71a to your
Instructions for Form 1040NR (2012)

checking or savings account,
including an IRA, at a bank or other
financial institution (such as a mutual
fund, brokerage firm, or credit union)
in the United States:
Complete lines 71b through 71d (if
you want your refund deposited to
only one account), or
Check the box on line 71a 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 71a. Draw a
line through the boxes on lines 71b
and 71d. We will send you a check
instead.
Do not request a deposit of any
part of your refund to an account that
is not in your name, such as your tax
preparer's account.
Why Use Direct Deposit?
You get your refund faster by direct
deposit than you do by check.
Payment is more secure. There is
no check that can get lost or stolen.
It is more convenient. You do not
have to make a trip to the bank to
deposit your check.
It saves tax dollars. It costs the
government less to refund by direct
deposit.
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 also
must 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 2012). 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 2012 return during
2013 and do not notify the trustee or
custodian in advance, the trustee or
custodian can assume the deposit to
your IRA is for 2013. If you designate
your deposit to be for 2012, 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
Instructions for Form 1040NR (2012)

contribution for 2012. In that case, you
must file an amended 2012 return and
reduce any IRA deduction and any
retirement savings contributions credit
you claimed.
You may be able to
contribute up to $5,000
CAUTION
($6,000 if age 50 or older at
the end of 2012) to a traditional IRA or
Roth IRA for 2012. The limit for 2013
is also $5,500 ($6,500 if age 50 or
older at the end of 2013). 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 TreasuryDirect® 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 71b. The routing number
must be nine digits. The first two digits
must be 01 through 12 or 21 through
32. On the sample check (shown
earlier), the routing number is
250250025. Rufus and Mary Maple
would use that routing number unless
their financial institution instructed
them to use a different routing number
for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 71b if:
The routing number on a deposit
slip is different from the routing
number on your checks,
Your deposit is to a savings
account that does not allow you to
write checks, or
Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Line 71c. Check the appropriate
box for the type of account. Do not
check more than one box. If the
deposit is to an account such as an
IRA, health savings account,
brokerage account, or other similar
-35-

account, ask your financial institution
whether you should check the
“Checking” or “Savings” box. You
must check the correct box to ensure
your deposit is accepted. For a
TreasuryDirect® online account,
check the “Savings” box.
Line 71d. The account number
can be up to 17 characters (both
numbers and letters). Include
hyphens but omit spaces and special
symbols. Enter the number from left to
right and leave any unused boxes
blank. On the sample check earlier,
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 71b
through 71d are crossed out or whited
out.
You file your 2012 return after
December 31, 2013.
The IRS is not responsible for
a lost refund if you enter the
CAUTION
wrong account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.

!

Line 71e. If you want your refund
mailed to an address not listed on
page 1 of Form 1040NR, enter that
address here. See Foreign address,
earlier, for information on entering a
foreign address.
Note. If the address on page 1 of
Form 1040NR is not in the United
States, you can enter an address in
the United States on line 71e.
However, if the address on page 1 of
Form 1040NR is in the United States,
the IRS cannot mail a refund to a
different address in the United States.
Line 72—Applied to your 2013 estimated tax. Enter on line 72 the
amount, if any, of the overpayment on
line 70 you want applied to your 2013
estimated tax.

This election to apply part or
all of the amount overpaid to
CAUTION
your 2013 estimated tax
cannot be changed later.

!

Amount You Owe
Line 73—Amount You Owe
To save interest and
penalties,
pay your taxes in
TIP
full by the due date of your
return (see When To File, earlier). You
do not have to pay if line 73 is under
$1.
Include any estimated tax penalty
from line 74 in the amount you enter
on line 73.
You can pay online, by phone, or by
check or money order. Do not include
any estimated tax payment for 2013 in
this payment. Instead, make the
estimated tax payment separately.
Bad check or payment. The penalty
for writing a bad check to the IRS is
$25 or 2% of the check, whichever is
more. However, if the amount of the
check is less than $25, the penalty
equals the amount of the check. This
penalty also applies to other forms of
payment if the IRS does not receive
the funds. Use TeleTax topic 206.
Pay Online
Paying online is convenient and
secure and helps make sure we get
your payments on time. You can pay
using either of the following electronic
payment methods.
Direct transfer from your bank
account.
Credit or debit card.
To pay your taxes online or for more
information, go to www.irs.gov/e-pay.
Pay by Phone
Paying by phone is another safe and
secure method of paying
electronically. Use one of the
following methods.
Direct transfer from your bank
account.
Credit or debit card.
To pay by direct transfer from your
bank account, call EFTPS Customer
Service at 1-800- 555-4477 (English)
or 1-800-244-4829 (Espanol). People
who are deaf, hard of hearing, or have
a speech disability and who have

access to TTY/TDD equipment can
call 1-800-733-4829.
To pay using a credit or debit card,
you can call one of the following
service providers. There is a
convenience fee charged by these
providers that varies by provider, card
type, and payment amount.
Official Payments Corporation
1-888-UPAY-TAX TM
(1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040 TM
(1-888-729-1040)
www.PAY1040.com
WorldPay
1-888-9-PAY-TAX TM
(1-888-972-9829)
www.payUSAtax.com
For the latest details on how to pay
by phone, go to www.irs.gov/e-pay.
Pay by Check or Money Order
Make your check or money order
payable to “United States Treasury”
for the full amount due. Do not send
cash. Do not attach the payment to
your return. Write “2012 Form
1040NR” and your name, address,
daytime phone number, and
identifying number (SSN, ITIN, or EIN)
on your payment.
To help us process your payment,
enter the amount on the right side of
the check like this: $ XXX.XX. Do not
use dashes or lines (for example, do
not enter “$ XXX–” or “$ XXX XX 100”).
You may need to (a) increase
TIP the amount of income tax
withheld from your pay by
filing a new Form W-4, (b) increase
the tax withheld from other income by
filing Form W-4P or W-4V, or (c) make
estimated tax payments for 2013. See
Income Tax Withholding and
Estimated Tax Payments for 2013 in
General Information, later.
What if You Cannot Pay?
If you cannot pay the full amount
shown on line 73 when you file, you
can ask for:
An installment agreement, or
An extension of time to pay.
-36-

Installment agreement. Under an
installment agreement, you can pay
all or part of the tax you owe in
monthly installments. 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 (without extensions). You also
must pay a fee. To limit the interest
and penalty charges, pay as much of
the tax as possible when you file. But
before requesting an installment
agreement, you should consider other
less costly alternatives, such as a
bank loan or credit card payment.
To ask for an installment
agreement, you can apply online or
use Form 9465. To apply online, go to
IRS.gov and click on “Tools” and then
“Online Payment Agreement.”
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 on or before
the due date for filing your return, not
including extensions. 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 for filing your return, not including
extensions. You must pay the tax
before the extension runs out. If you
do not, penalties may be imposed.
If the due date is April 15,
2013, and you pay after April
CAUTION
15, 2013, you will be charged
interest on the tax not paid by April 15,
2013.

!

Line 74—Estimated Tax Penalty
You may owe this penalty if:
Line 73 is at least $1,000 and it is
more than 10% of the tax shown on
your return, or
You did not pay enough estimated
tax by any of the due dates. This is
true even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on your
2012 Form 1040NR, line 60, minus
the total of any amounts shown on
lines 63 and 66 and Forms 8828,
4137, 5329 (Parts III through VIII
only), 8801 (line 27 only), 8885, and
8919.
Also subtract from line 60 any tax
on an excess parachute payment, any
Instructions for Form 1040NR (2012)

excise tax on insider stock
compensation of an expatriated
corporation, any uncollected social
security and Medicare or RRTA tax on
tips or group-term life insurance, any
look-back interest due under section
167(g) or 460(b), and any write-in tax
included on line 59 from Form 8885.
When figuring the amount on
line 60, include household
employment taxes (line 58a) only if
the total of lines 61a through 61d is
more than zero or you would owe the
penalty even if you did not include
those taxes.
Exception. You will not owe the
penalty if your 2011 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
2011 return and you were a U.S.
citizen or resident for all of 2011.
2. The total of lines 61a through
61d, 62, 65, and 68 on your 2012
return is at least 100% of the tax
shown on your 2011 return. (But see
Caution, later.) Your estimated tax
payments for 2012 must have been
made on time and for the required
amount.
If your 2011 AGI was over
$150,000 (over $75,000 if
CAUTION
you checked filing status
box 3, 4, or 5 for 2012), item (2)
applies only if the total of lines 61a
through 61d, 62, 65, and 68 on your
2012 tax return is at least 110% of the
tax shown on your 2011 return. This
rule does not apply to farmers and
fishermen.

!

For most people, the “tax shown on
your 2011 return” is the amount on
your 2011 Form 1040NR, line 60,
minus the total of any amounts shown
on lines 63 and 66 and Forms 8828,
4137, 5329 (Parts III through VIII
only), 8801 (line 27 only), 8839, 8885,
and 8919.
Also, subtract from line 60 any tax
on an excess parachute payment, any

Instructions for Form 1040NR (2012)

excise tax on insider stock
compensation of an expatriated
corporation, any uncollected social
security and Medicare or RRTA tax on
tips or group-term life insurance, any
look-back interest due under section
167(g) or 460(b), and write-in tax
included on line 59 from Form 8885.
When figuring the amount on
line 60, include household
employment taxes only if the total of
lines 61a through 61d is more than
zero or you would have owed the
estimated tax penalty for 2011 even if
you did not include those taxes.
Figuring the penalty. If the
Exception just described does not
apply and you choose to figure the
penalty yourself, use Form 2210 (or
Form 2210-F for farmers and
fishermen).
Enter any penalty on line 74. Add
the penalty to any tax due and enter
the total on line 73.
However, if you have an
overpayment on line 70, subtract the
penalty from the amount you
otherwise would enter on line 71a or
72. Lines 71a, 72, and 74 must equal
line 70.
If the penalty is more than the
overpayment on line 70, enter -0- on
lines 71a and 72. Then subtract
line 70 from line 74 and enter the
result on line 73.
Do not file Form 2210 with your
return unless Form 2210 indicates
that you must do so. Instead, keep it
for your records.
Because Form 2210 is
TIP complicated, you can leave
line 74 blank and the IRS will
figure the penalty and send you a bill.
We will not charge you interest on the
penalty if you pay by the date
specified on the bill. If your income
varied during the year, the annualized
income installment method may
reduce the amount of your penalty.
But you must file Form 2210 because

-37-

the IRS cannot figure your penalty
under this method. See the
Instructions for Form 2210 for other
situations in which you may be able to
lower your penalty by filing Form
2210.

Third Party Designee

If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your
2012 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.
The authorization will end
automatically no later than the due
date (without regard to extensions) for
filing your 2013 tax return.

Signature

See Sign Your Return, later, after you
complete pages 3, 4, and 5 of the
form.

Instructions for
Schedule A, Itemized
Deductions
Do not include on Schedule A
(Form 1040NR) items
CAUTION
deducted elsewhere, such as
on Form 1040NR or Schedule C,
C-EZ, E, or F (Form 1040).

!

Note. Except as provided in the
exception below, include only
deductions and losses properly
allocated and apportioned to income
effectively connected with a U.S trade
or business. Do not include
deductions and/or losses that relate to
exempt income or to income that is
not effectively connected with a U.S.
trade or business. See section 861(b).
Exception. You can deduct
certain charitable contributions and
casualty and theft losses even if they
do not relate to your effectively
connected income. See Gifts to U.S.
Charities below and Casualty and
Theft Losses, later.

State and Local Income Taxes
Line 1
You can deduct state and local
income taxes you paid or that were
withheld from your salary during 2012
on income connected with a U.S.
trade or business. If, during 2012, you
received any refunds of, or credits for,
income tax paid in earlier years, do
not subtract them from the amount
you deduct here. Instead, see the
Instructions for Form 1040NR, line 11,
earlier.

Gifts to U.S. Charities
Lines 2 Through 4
You can deduct contributions or gifts
you gave to U.S. organizations that
are religious, charitable, educational,
scientific, or literary in purpose. You
also can deduct what you gave to
organizations that work to prevent
cruelty to children or animals. See
Pub. 526 for details.
To verify an organization's
charitable status, check with the
organization to which you made the
donation. The organization should be
able to provide you with verification of
its charitable status.

See Tax Information for
Charitable Organizations at
www.irs.gov/Charities- &Non-Profits/Charitable-Organizations.
Click the link Tax Information for
Contributors for a searchable
database of organizations eligible to
receive tax-deductible charitable
contributions.
Call our Tax Exempt/
Government Entities
Customer Account Services
at 1-877-829-5500 if you are in the
United States.
Examples of U.S. qualified
charitable organizations include the
following.
Churches, mosques, synagogues,
temples, etc.
Boy Scouts, Boys and Girls Clubs
of America, CARE, Girl Scouts,
Goodwill Industries, Red Cross,
Salvation Army, United Way, etc.
Fraternal orders, if the gifts will be
used for the purposes listed earlier.
Veterans' and certain cultural
groups.
Nonprofit schools, hospitals, and
organizations whose purpose is to
find a cure for, or help people who
have, arthritis, asthma, birth defects,
cancer, cerebral palsy, cystic fibrosis,
diabetes, heart disease, hemophilia,
mental illness or retardation, multiple
sclerosis, muscular dystrophy,
tuberculosis, etc.
Federal, state, and local
governments if the gifts are solely for
public purposes.
Contributions you can deduct.
Contributions can be in cash,
property, or out-of-pocket expenses
you paid to do volunteer work for the
kinds of organizations described
earlier. If you drove to and from the
volunteer work, you can take the
actual cost of gas and oil or 14 cents a
mile. Add parking and tolls to the
amount you claim under either
method. But do not deduct any
amounts that were repaid to you.
Gifts from which you benefit. If you
made a gift and received a benefit in
return, such as food, entertainment, or
merchandise, you generally can
deduct only the amount that is more
than the value of the benefit. But this
rule does not apply to certain
membership benefits provided in
return for an annual payment of $75 or
-38-

less or to certain items or benefits of
token value. For details, see Pub. 526.
Example. You paid $70 to a
charitable organization to attend a
fund-raising dinner and the value of
the dinner was $40. You can deduct
only $30.
Gifts of $250 or more. You can
deduct a gift of $250 or more only if
you have a statement from the
charitable organization showing the
information in (1) and (2) next.
1. The amount of any money
contributed and a description (but not
value) of any property donated.
2. Whether the organization did or
did not give you any goods or services
in return for your contribution. If you
did receive any goods or services, a
description and estimate of the value
must be included. If you received only
intangible religious benefits (such as
admission to a religious ceremony),
the organization must state this, but it
does not have to describe or value the
benefit.
In figuring whether a gift is $250 or
more, do not combine separate
donations. For example, if you gave
your church $25 each week for a total
of $1,300, treat each $25 payment as
a separate gift. If you made donations
through payroll deductions, treat each
deduction from each paycheck as a
separate gift. See Pub. 526 if you
made a separate gift of $250 or more
through payroll deduction.
You must get the statement
by the date you file your
return or the due date
(including extensions) for filing your
return, whichever is earlier. Do not
attach the statement to your return.
Instead, keep it for your records.

TIP

Limit on the amount you can deduct. See Pub. 526 to figure the
amount of your deduction if any of the
following applies.
1. Your cash contributions or
contributions of ordinary income
property are more than 30% of the
amount on Form 1040NR, line 37.
2. Your gifts of capital gain
property are more than 20% of the
amount on Form 1040NR, line 37.
3. You gave gifts of property that
increased in value or gave gifts of the
use of property.
Contributions you cannot deduct.
Instructions for Form 1040NR (2012)

Travel expenses (including meals
and lodging) while away from home,
unless there was no significant
element of personal pleasure,
recreation, or vacation in the travel.
Political contributions.
Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or
similar groups.
Cost of raffle, bingo, or lottery
tickets.
Cost of tuition. But you may be able
to deduct this expense on
Schedule A, line 7.
Value of your time or services.
Value of blood given to a blood
bank.
The transfer of a future interest in
tangible personal property (generally,
until the entire interest has been
transferred).
Gifts to individuals and groups that
are run for personal profit.
Gifts to foreign organizations. But
you may be able to deduct gifts to
certain U.S. organizations that
transfer funds to foreign charities and
certain Canadian, Israeli, and
Mexican charities. For details and
exceptions, see Pub. 526.
Gifts to organizations engaged in
certain political activities that are of
direct financial interest to your trade or
business. See section 170(f)(9).
Gifts to groups whose purpose is to
lobby for changes in the laws.
Gifts to civic leagues, social and
sports clubs, labor unions, and
chambers of commerce.
Value of benefits received in
connection with a contribution to a
charitable organization. See Pub. 526
for exceptions.
Line 2–Gifts by Cash or Check
Enter on line 2 the total gifts you made
in cash or by check (including
out-of-pocket expenses).
Recordkeeping. For any
contribution made in cash, regardless
of the amount, you must maintain as a
record of the contribution a bank
record (such as a canceled check or
credit card statement) or a written
record from the charity. The written
record must include the name of the
charity, date, and amount of the
contribution. If you made contributions
through payroll deduction, see Pub.
526 for information on the records you
must keep. Do not attach the record to
Instructions for Form 1040NR (2012)

your tax return. Instead, keep it with
your other tax records.
Line 3–Other Than by Cash or
Check
Enter your contributions of property. If
you gave used items, such as clothing
or furniture, deduct their fair market
value at the time you gave them. Fair
market value is what a willing buyer
would pay a willing seller when neither
has to buy or sell and both are aware
of the conditions of the sale. For more
details on determining the value of
donated property, see Pub. 561.
If the amount of your deduction is
more than $500, you must complete
and attach Form 8283. For this
purpose, the “amount of your
deduction” means your deduction
before applying any income limits that
could result in a carryover of
contributions. If you deduct more than
$500 for a contribution of a motor
vehicle, boat, or airplane, you also
must attach a statement from the
charitable organization to your return.
The organization may use Form
1098-C to provide the required
information. If your total deduction is
over $5,000, you also may have to get
appraisals of the values of the
donated property. This amount is
$500 for certain contributions of
clothing and household items (see
below). See Form 8283 and its
instructions for details.
Contributions of clothing and
household items. A deduction for
these contributions will be allowed
only if the items are in good used
condition or better. However, this rule
does not apply to a contribution of any
single item for which a deduction of
more than $500 is claimed and for
which you include a qualified
appraisal and Form 8283 with your tax
return.
Recordkeeping. If you gave
property, you should keep a receipt or
written statement from the
organization you gave the property to,
or a reliable written record, that shows
the organization's name and address,
the date and location of the gift, and a
description of the property. For each
gift of property, you also should keep
reliable written records that include:
How you figured the property's
value at the time you gave it. If the
value was determined by an
-39-

appraisal, keep a signed copy of the
appraisal.
The cost or other basis of the
property if you must reduce it by any
ordinary income or capital gain that
would have resulted if the property
had been sold at its fair market value.
How you figured your deduction if
you chose to reduce your deduction
for gifts of capital gain property.
Any conditions attached to the gift.
If your total deduction for gifts
of property is over $500, you
CAUTION
gave less than your entire
interest in the property, or you made a
“qualified conservation contribution,”
your records should contain additional
information. See Pub. 526 for details.

!

Line 4–Carryover From Prior Year
Enter any carryover of contributions
that you could not deduct in an earlier
year because they exceeded your
AGI limit. See Pub. 526 for details.

Casualty and Theft Losses
Line 6–Casualty or Theft Loss(es)
Complete and attach Form 4684 to
figure the amount of your loss to enter
on line 6.
You may be able to deduct part or
all of each loss caused by theft,
vandalism, fire, storm, or similar
causes; car, boat, and other
accidents; and corrosive drywall. You
also may be able to deduct money
you had in a financial institution but
lost because of the insolvency or
bankruptcy of the institution.
You can deduct nonbusiness
casualty or theft losses only to the
extent that:
1. The amount of each separate
casualty or theft loss is more than
$100, and
2. The total amount of all losses
during the year (reduced by the $100
limit discussed in (1)) is more than
10% of the amount shown on Form
1040NR, line 37.
Corrosive drywall losses. See Pub.
547 for details.

Job Expenses and Certain
Miscellaneous Deductions
Note. Miscellaneous deductions are
allowed only if and to the extent they

are directly related to your effectively
connected income. You can deduct
only the part of these expenses that
exceeds 2% of the amount on Form
1040NR, line 37.
Pub. 529 discusses the types of
expenses you can and cannot deduct.
Examples of expenses you cannot
deduct.
Political contributions.
Legal expenses for personal
matters that do not produce taxable
income.
Lost or misplaced cash or property.
Expenses for meals during regular
or extra work hours.
The cost of entertaining friends.
Commuting expenses. See Pub.
529 for the definition of commuting.
Travel expenses for employment
away from home if that period of
employment exceeds 1 year.
Travel as a form of education.
Expenses of attending a seminar,
convention, or similar meeting unless
it is related to your employment.
Club dues.
Expenses of adopting a child. But
you may be able to take a credit for
adoption expenses. See Form 8839
for details.
Fines and penalties.
Expenses of producing tax-exempt
income.
Line 7–Unreimbursed Employee
Expenses
Enter the total ordinary and necessary
job expenses you paid for which you
were not reimbursed. (Amounts your
employer included in box 1 of your
Form W-2 are not considered
reimbursements.)
An ordinary expense is one that is
common and accepted in your field of
trade, business, or profession. A
necessary expense is one that is
helpful and appropriate for your
business. An expense does not have
to be required to be considered
necessary.
But you must fill in and attach Form
2106 if either (1) or (2) below applies.
1. You claim any travel,
transportation, meal, or entertainment
expenses for your job.
2. Your employer paid you for any
of your job expenses that you
otherwise would report on line 7.

If you used your own vehicle,
are using the standard
mileage rate, and (2) above
does not apply, you may be able to file
Form 2106-EZ instead.

TIP

If you do not have to file Form 2106
or 2106-EZ, list the type and amount
of each expense on the dotted lines
next to line 7. If you need more space,
attach a statement showing the type
and amount of each expense. Enter
the total of all these expenses on
line 7.
Examples of other expenses to
include on line 7 are:
Safety equipment, small tools, and
supplies needed for your job.
Uniforms required by your
employer that are not suitable for
ordinary wear.
Protective clothing required in your
work, such as hard hats, safety shoes,
and glasses.
Physical examinations required by
your employer.
Dues to professional organizations
and chambers of commerce.
Subscriptions to professional
journals.
Fees to employment agencies and
other costs to look for a new job in
your present occupation, even if you
do not get a new job.
Certain business use of part of your
home. For details, including limits that
apply, see Pub. 587.
Certain educational expenses. For
details, see Pub. 970.
Line 8–Tax Preparation Fees
Enter the fees you paid for
preparation of your tax return. If you
paid your tax by credit or debit card,
include the convenience fee you were
charged on line 9 instead of this line.
Line 9–Other Expenses
Enter the total amount you paid to
produce or collect taxable income and
manage or protect property held for
earning income. But do not include
any personal expenses. List the type
and amount of each expense on the
dotted lines next to line 9. If you need
more space, attach a statement
showing the type and amount of each
expense. Enter one total on line 9.

Certain legal and accounting fees.
Clerical help and office rent.
Custodial (for example, trust
account) fees.
Your share of the investment
expenses of a regulated investment
company.
Certain losses on nonfederally
insured deposits in an insolvent or
bankrupt financial institution. For
details, including limits that apply, see
Pub. 529.
Casualty and theft losses of
property used in performing services
as an employee from Form 4684,
lines 32 and 38b, or Form 4797,
line 18a.
Deduction for repayment of
amounts under a claim of right if
$3,000 or less.
Convenience fee charged by the
card processor for paying your
income tax (including estimated tax
payments) by credit or debit card. The
deduction is claimed for the year in
which the fee was charged to your
card.

Other Miscellaneous
Deductions
Line 14–Other
Only the expenses listed next can be
deducted on this line. List the type
and amount of each expense on the
dotted lines next to line 14. If you
need more space, attach a statement
showing the type and amount of each
expense. Enter one total on line 14.
These expenses are:
Casualty and theft losses of
income-producing property from Form
4684, lines 32 and 38b, or Form 4797,
line 18a.
Loss from other activities from
Schedule K-1 (Form 1065-B), box 2.
Deduction for repayment of
amounts under a claim of right if over
$3,000. See Pub. 525 for details.
Certain unrecovered investment in
a pension.
Impairment-related work expenses
of a disabled person.
For more details, see Pub. 529.

Total Itemized Deductions
Line 15
Enter the total of lines 1, 5, 6, 13, and
14 on line 15. Also enter this amount
on Form 1040NR, line 38.

Examples of expenses to include
on line 9 are:
-40-

Instructions for Form 1040NR (2012)

Instructions for
Schedule NEC, Tax on
Income Not Effectively
Connected With a U.S.
Trade or Business

Enter your income in the row that lists
the correct category of income and in
the column that lists the correct tax
rate under a tax treaty or the general
U.S. tax rules. Use column (d) if the
income is subject to a 0% rate.
Include income only to the extent it is
not effectively connected with the
conduct of a trade or business in the
United States.
Withholding of tax at the source.
Tax must be withheld at the source on
income not effectively connected with
a U.S. trade or business that is paid to
nonresident aliens. The withholding is
generally at a 30% rate. The tax must
be withheld by the person that pays
the income. For details, see Pub. 519,
Pub. 515, and section 1441 and its
regulations.
Certain amounts paid for
guarantees of indebtedness issued
after September 27, 2010, are U.S.
source income. If the payments are
not made in connection with a U.S.
trade or business, tax must be
withheld.
Exceptions. There are
exceptions to the general rule. The
withholding tax rate may be lower or
the income may be exempt if your
country of tax residence and the
United States have a treaty setting
lower rates. Table 1 in Pub. 901
summarizes which countries have
such treaties and what the rates are.
The 30% tax applies only to
amounts included in gross income.
For example, the tax applies only to
the part of a periodic annuity or
pension payment that is subject to tax.
It does not apply to the part that is a
return of your cost.

Categories of Noneffectively
Connected Income

The following list gives only a general
idea of the types of income to include
on Schedule NEC. The instructions
for a specific line include more
information and any exceptions to
withholding. For more information,
see Pub. 519 and Pub. 515.

Instructions for Form 1040NR (2012)

1. Income that is fixed or periodic,
such as interest (other than original
issue discount), dividends, rents,
salaries, wages, premiums, annuities,
other compensation, or alimony
received. Other items of income, such
as royalties, also may be subject to
the 30% tax.
2. Gains, other than capital gains,
from the sale or exchange of patents,
copyrights, and other intangible
property.
3. Original issue discount (OID). If
you sold or exchanged the obligation,
include in income the OID that
accrued while you held the obligation
minus the amount previously included
in income. If you received a payment
on an OID obligation, see Pub. 519.
4. Capital gains in excess of
capital losses from U.S. sources
during 2012. Include these gains only
if you were in the United States at
least 183 days during 2012.
5. Prizes, awards, and certain
gambling winnings. Proceeds from
lotteries, raffles, etc., are gambling
winnings (see Pub. 519 for
exceptions). You must report the full
amount of your winnings unless you
are a resident of Canada.
See Lines 10a Through
TIP 10c—Gambling
Winnings-Residents of
Canada and Line 11—Gambling
Winnings-Residents of Countries
Other Than Canada, later.

Lines 1a and 1b—Dividends

Except as provided next, include all
dividends paid by U.S. corporations
on line 1a. Include all U.S. source
dividends paid by foreign corporations
on line 1b. A dividend includes a
substitute dividend payment made to
the transferor of a security in a
securities lending transaction or a
sale-repurchase transaction that
would be treated as a dividend if it
were a distribution on the transferred
security.

Dividend equivalent payments.
Dividends also include all dividend
equivalent payments made after
September 13, 2010. Dividend
equivalent payments include
substitute dividends, payments made
pursuant to a specified notional
principal contract, and all similar
payments that, directly or indirectly,
are contingent on or determined by
-41-

reference to, the payment of a
dividend from U.S. sources.
For more information on dividend
equivalent payments, see Dividends
in Pub. 519 and Pub. 515.
Exceptions. The following items
of dividend income that you received
as a nonresident alien generally are
exempt from the 30% tax.
Interest-related dividends received
from a mutual fund.
Short-term capital gain dividends
from a mutual fund only if you were
present in the United States for less
than 183 days during the tax year.
If a U.S. corporation in existence on
January 1, 2012, received most of its
gross income from the active conduct
of a foreign business, and continues
to receive most of its gross income
from the active conduct of a foreign
business, the part of the dividend
attributable to the foreign gross
income.
U.S. source dividends paid by
certain foreign corporations.
For more information, including other
exceptions to withholding, see
Dividends in Pub. 519 and Pub. 515.

Lines 2a Through 2c—Interest

Include all interest on the appropriate
line 2a, 2b, or 2c.
Exceptions. The following items of
interest income that you received as a
nonresident alien generally are
exempt from the 30% tax.
Interest from a U.S. bank, savings
and loan association, or similar
institution, and from certain deposits
with U.S. insurance companies.
Portfolio interest on obligations
issued after July 18, 1984.
Interest payments on
foreign bearer obligations.
CAUTION
Interest payments on foreign
bearer obligations (bonds not issued
in registered format and held by
non-U.S. holders) issued on or after
March 19, 2012, are not eligible for
the portfolio interest exception to
withholding.

!

For more information, including
other exceptions to withholding, see
Interest in Pub. 519 and Pub. 515.

Line 6—Real Property Income
and Natural Resources
Royalties

Enter income from real property on
line 6. Do not include any income that

you elected to treat as effectively
connected and included on line 18 on
Form 1040NR, page 1. For more
information, see the instructions for
line 18.

Line 8—Social Security
Benefits (and Tier 1 Railroad
Retirement Benefits Treated as
Social Security)

85% of the U.S. social security and
equivalent railroad retirement benefits
you received are taxable. This amount
is treated as U.S. source income not
effectively connected with a U.S.
trade or business. It is subject to the
30% tax rate, unless exempt or taxed
at a reduced rate under a U.S. tax
treaty. Social security benefits include
any monthly benefit under title II of the
Social Security Act or the part of a tier
1 railroad retirement benefit treated as
a social security benefit. They do not
include any Supplemental Security
Income (SSI) payments.
You should receive a Form
SSA-1042S showing the total social
security benefits paid to you in 2012
and the amount of any benefits you
repaid in 2012. If you received railroad
retirement benefits treated as social
security, you should receive a Form
RRB-1042S.
Enter 85% of the total amount from
box 5 of all of your Forms SSA-1042S
and Forms RRB-1042S in the
appropriate column of line 8 of
Schedule NEC. Attach a copy of each

Form SSA-1042S and RRB-1042S to
the front of Form 1040NR.

South Africa, Spain, Sweden, Tunisia,
Turkey, Ukraine, United Kingdom.

Line 9—Capital Gain

Residents of Malta who are not
engaged in the trade or business of
gambling enter all gambling winnings
on line 11, column (a).

Enter the amount from
Schedule NEC, line 18.

Lines 10a Through
10c—Gambling
Winnings-Residents of Canada

If you are a resident of Canada who is
not engaged in the trade or business
of gambling, enter all gambling
winnings on line 10a. Include
proceeds from lotteries and raffles.
Do not include winnings from
blackjack, baccarat, craps, roulette, or
big-6 wheel. You can deduct your
U.S. source gambling losses to the
extent of your U.S. source gambling
winnings. Enter your gambling losses
on line 10b. Enter your net gambling
income on line 10c, column (c). If
line 10b is more than line 10a,
enter -0- on line 10c. A net loss from
gambling activities is not deductible.

Line 11—Gambling
Winnings-Residents of
Countries Other Than Canada

Residents of one of the following
countries who are not engaged in the
trade or business of gambling enter all
gambling winnings on line 11, column
(d), specifying 0%: Austria, Belgium,
Bulgaria, Czech Republic, Denmark,
Finland, France, Germany, Hungary,
Iceland, Ireland, Italy, Japan, Latvia,
Lithuania, Luxembourg, Netherlands,
Russia, Slovak Republic, Slovenia,

Residents of other countries who
are not engaged in the trade or
business of gambling enter all
gambling winnings on line 11, column
(c).
Include proceeds from lotteries and
raffles. Do not include winnings from
blackjack, baccarat, craps, roulette, or
big-6 wheel. You cannot offset losses
against winnings and report the
difference.
If you have winnings from
blackjack, baccarat, craps,
roulette, or big-6 wheel, and
the casino gave you a Form 1042-S
showing that tax was withheld, enter
these winnings on line 11, column (d),
and enter 0% as the tax rate. You can
claim a refund of the tax.

TIP

Line 12—Other

Include all U.S. source income that
has not been reported on another line
or is not excluded from tax. This
includes prizes and awards.
Example. John Maple is a
resident of Canada who purchased
stock in XYZ, a U.S. corporation. In
2012, XYZ paid dividends of $1,000 to
John. The U.S. withholding tax rate on
these dividends is 30%. However,
Article X of the tax treaty between the

Schedule NEC Example—John Maple
Form 1040NR (2012)

Page

4

Schedule NEC—Tax on Income Not Effectively Connected With a U.S. Trade or Business (see instructions)
Enter amount of income under the appropriate rate of tax (see instructions)
Nature of income

1

Dividends paid by:
a U.S. corporations
b Foreign corporations

(a) 10%

(b) 15%

(c) 30%

(d) Other (specify)

%

%

1,000

1a
1b

10

Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
5,000
a Winnings
4,500
b Losses
11 Gambling winnings —Residents of countries other than Canada
Note. Losses not allowed
12 Other (specify)
13
14
15

10c

500

11

12
1,000
13
500
Add lines 1a through 12 in columns (a) through (d)
14
150
150
Multiply line 13 by rate of tax at top of each column
Tax on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14. Enter the total here and on
Form 1040NR, line 53

-42-

15

300

Instructions for Form 1040NR (2012)

United States and Canada limits the
U.S. tax rate on these dividends to a
maximum rate of 15%. John filed
Form W-8BEN with XYZ to claim the
lower treaty rate, and XYZ correctly
withheld $150. In addition, John has
U.S. source gross gambling winnings
of $5,000 and U.S. source gambling
losses of $4,500. These items would
be reported on Schedule NEC as
shown in the example, earlier.

Instructions for Form 1040NR (2012)

Lines 16 Through 18—Capital
Gains and Losses From Sales
or Exchanges of Property

Include these gains only if you were in
the United States at least 183 days
during 2012. They are not subject to
U.S. tax if you were in the United
States less than 183 days during the
tax year. In determining your net gain,
do not use the capital loss carryover.

-43-

Losses from sales or exchanges of
capital assets in excess of similar
gains are not allowed. Enter the
amount from line 18 on line 9. If you
had a gain or loss on disposing of a
U.S. real property interest, see
Dispositions of U.S. Real Property
Interests, earlier.

immigration status, enter “Not present
in U.S.—No U.S. immigration status.”

Instructions for
Schedule OI,
Other Information

Item F

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 chapter 4 of Pub.
519 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 do 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 not present in the
United States on the last day of the
tax year, and you have no U.S.

If you ever changed your visa type or
U.S. immigration status, check the
“Yes” box. For example, you entered
the United States in 2011 on an F-1
visa as an academic student. During
2012 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, 2012.”

Item G

Enter the dates you entered and left
the United States during 2012 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 chapter 1 of Pub. 519.
If you were in the United States on
January 1, enter 1/1 as the first date
you entered the United States. If you
were in the United States on
December 31, do not enter any date
departed.

Item H

Review your entry and passport
stamps or other records to count the
number of days you actually were
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

Example. Item L—Income Exempt From Tax by Treaty
(a) Country

Italy

(b) Tax treaty article

(c) Number of
months claimed in
prior tax years

(d) Amount of
exempt income in
current tax year

20

4

$40,000

(e) Total. Enter this amount on Form 1040NR, line 22. Do not enter it
on line 8 or line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 chapter 1 of Pub.
519. If you were not in the United
States on any day of the 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

If you are filing this return for a trust,
check the first “Yes” box. Check the
second “Yes” box if you checked the
first “Yes” box and at least one of the
following statements applies to the
trust.
The trust (or any part of the trust) is
treated as a grantor trust under the
grantor trust rules (sections 671
through 679), whether or not the
person who is treated as the owner of
the trust is a U.S. person.
The trust made a distribution or
loan to a U.S. person during the tax
year.
The trust received a contribution
from a U.S. person during the tax
year.
A U.S. person is a U.S. citizen or
resident alien, a domestic partnership,
a domestic corporation, an estate
other than a foreign estate, or a
domestic trust. See Pub. 519 for more
information.

Item K

If you received total compensation of
$250,000 or more for 2012, check the
first “Yes” box. If you checked the first
“Yes” box, check the second “Yes”
box if you are using an alternative
method to determine the source of the
compensation. Total compensation
includes all compensation from
sources within and without the United
States.
If you check the second “Yes” box,
you must attach a statement to your
return. For details about the statement
and the alternative method, see
Services performed partly within and
partly without the United States,
earlier.

$40,000

-44-

Instructions for Form 1040NR (2012)

Item L
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 L.
You can download the complete text
of most U.S. tax treaties at IRS.gov.
Enter “Tax Treaties” in the search box.
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, you must provide all the
information requested in item L.
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.

line 22. Do not include this amount in
the amounts entered on Form
1040NR, page 1, line 8 or 12.
If required, attach Form 8833. See
Treaty-based return position
disclosure, later.
Line 2. Check “Yes” if you were
subject to tax in a foreign country on
any of the income reported in line 1,
column (d).
Example. Sara is a citizen of Italy
and was a resident there until
September 2011, when she moved to
the United States to accept a position
as a high school teacher at an
accredited public 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 2011 and plans to
continue teaching through May 2013.
Sara's salary per school year is
$40,000. She plans to return to Italy in
June 2013 and resume her Italian
residence. For calendar year 2012,
Sara earned $40,000 from her
teaching position. She completes the
table in Item L on her 2012 tax return
as shown in the example earlier.

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.

If you are claiming tax treaty
benefits and you failed to
CAUTION
submit adequate
documentation to a withholding agent,
you must attach to your tax return all
information that otherwise would have
been required on the withholding tax
document (for example, all
information required on Form
W-8BEN (Individuals), Form
W-8BEN-E (Entities), or Form 8233).

Line (e), Total. Add the amounts
in column (d). Enter the total on
line 1e and on Form 1040NR, page 1,

Treaty-based return position disclosure. If you take the position that
a treaty of the United States overrides

Instructions for Form 1040NR (2012)

!

-45-

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.
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.

Sign Your Return

Form 1040NR 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:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
and that the IRS approved.

Court-Appointed Conservator,
Guardian, or Other Fiduciary

If you are a court-appointed
conservator, guardian, or other
fiduciary for a mentally or physically
incompetent individual who has to file
Form 1040NR, sign your name for the
individual and file Form 56.
Child's return. If your child cannot
sign the return, either parent can sign
the child's name in the space
provided. Then, enter “By (your
signature), parent for minor child.”
Paid preparer must sign your return. Generally, anyone you pay to
prepare your return must sign it and
include their preparer tax identification
number (PTIN) in the space provided.
The preparer must give you a copy of
the return for your records. Someone
who prepares your return but does not
charge you should not sign your
return.

Assemble Your Return

Assemble any schedules and forms
behind Form 1040NR in order of the
“Attachment Sequence No.” shown in
the upper right corner of the schedule

or form. If you have supporting
statements, arrange them in the same
order as the schedules or forms they
support and attach them last. Do not
attach correspondence or other items
unless required to do so.
Attach a copy of Forms W-2,
1042-S, SSA-1042S, RRB-1042S,
2439, and 8288-A to the front of Form
1040NR. If you received a Form W-2c
(a corrected Form W-2), attach a copy
of your original Forms W-2 and any
Forms W-2c. Also attach Form(s)
1099-R to the front of Form 1040NR if
tax was withheld. Attach Form 8805 to
the back of your return. Enclose, but
do not attach, any payment.

General Information
How To Avoid Common
Mistakes

Mistakes can delay your refund or
result in notices being sent to you.
Make sure you entered the correct
name and identifying number (SSN,
ITIN, or ATIN) for each dependent you
claim on line 7c. Check that each
dependent's name and identifying
number agree with his or her
identification document. For each
child under age 17 who is a qualifying
child for the child tax credit, make
sure you checked the box in line 7c,
column (4).
Check your math, especially for the
child tax credit, total income, itemized
deductions, deduction for exemptions,
taxable income, total tax, federal
income tax withheld, and refund or
amount you owe.
Be sure you used the correct
method to figure your tax. See the
instructions for line 42.
Be sure to enter your identifying
number in the space provided on
page 1 of Form 1040NR. If you are
married and you checked filing status
box 3 or 4 on page 1, also enter your
spouse's information in the space
provided on page 1. Check that your
name and identifying number agree
with your identification document,
such as your social security card or
the IRS notice assigning your ITIN.
Make sure your name and address
are correct.
If you live in an apartment, be sure
to include your apartment number in
your address.
If you received capital gain
distributions but were not required to
-46-

file Schedule D (Form 1040), make
sure you checked the box on line 14.
Remember to sign and date Form
1040NR and enter your occupation(s)
in the United States.
Attach your Form(s) W-2 and other
required forms and schedules. Put all
forms and schedules in the proper
order. See Assemble Your Return,
earlier.
If you owe tax and are paying by
check or money order, be sure to
include all the required information on
your payment. See the instructions for
line 73 for details.
Do not file more than 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.

What Are Your Rights as a
Taxpayer?

You have the right to be treated fairly,
professionally, promptly, and
courteously by IRS employees. Our
goal at the IRS is to protect your rights
so that you will have the highest
confidence in the integrity, efficiency,
and fairness of our tax system. To
ensure that you always receive such
treatment, you should know about the
many rights you have at each step of
the tax process. For details, see Pub.
1.

Income Tax Withholding
and Estimated Tax
Payments for 2013

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 2013
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 have
pension or annuity income, use Form
W-4P. If you receive certain
government payments (such as
unemployment compensation or
social security benefits), you can have
tax withheld from those payments by
giving the payer Form W-4V. If you do
not pay your tax through withholding,
Instructions for Form 1040NR (2012)

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 2013 Form 1040NR
will show a tax refund or a tax balance
due of less than $1,000. If your total
estimated tax for 2013 is $1,000 or
more, see Form 1040-ES (NR) and
Pub. 505 for 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 2013 and you must pay
estimated tax, use Form 1040-ES. For
more details, see Pub. 505.
For more information on
withholding or estimated tax
payments, see Paying Tax
Through Withholding or Estimated
Tax in chapter 8 of Pub. 519.

TIP

Secure Your Tax Records
From Identity Theft

Identity theft occurs when someone
uses your personal information, such
as your name, social security number
(SSN), or other identifying
information, without your permission,
to commit fraud or other crimes. An
identity thief may use your SSN to get
a job or may file a tax return using
your SSN to receive a refund.
To reduce your risk:
Protect your SSN,
Ensure your employer is protecting
your SSN, and
Be careful when choosing a tax
preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to
the name and phone number printed
on the IRS notice or letter.
If your tax records are not currently
affected by identity theft but you think
you are at risk due to a lost or stolen
purse or wallet, questionable credit
card activity or credit report, etc.,
contact the IRS Identity Protection
Specialized Unit at 1-800-908-4490 or
submit Form 14039.
For more information, see Pub.
4535.

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.
People who are deaf, hard of hearing,
or have a speech disability and who
have access to TTY/TDD equipment
can call 1-800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service
available at www.gsa.gov/fedrelay.
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
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. People
who are deaf, hard of hearing, or have
a speech disability and who have
access to TTY/TDD equipment can
call 1-800-877-8339. 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).
People who are deaf, hard of hearing,
or have a speech disability and who
have access to TTY/TDD equipment
can call 1-866-653-4261.
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.

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
Instructions for Form 1040NR (2012)

-47-

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 the instructions for
line 73 for details on how to pay any
tax you owe.
Go to www.publicdebt.treas.gov/
for information on how to make this
type of gift online.

TIP

You may be able to deduct
this gift on your 2013 tax
return.

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
chapter 1 of Pub. 17.

How Do You Amend Your
Tax Return?

File Form 1040X to change a return
you already filed. Also use Form
1040X if you filed Form 1040NR and
you should have filed Form 1040,
1040A, or 1040EZ, or vice versa.
Generally, Form 1040X must be filed
within 3 years after the date the
original return was filed or within 2
years after the date the tax was paid,
whichever is later. But you may have
more time to file Form 1040X if you
live in a federally declared disaster

area or you are physically or mentally
unable to manage your financial
affairs. See Pub. 519 and 556 for
details.

How Do You Get 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, visit IRS.gov
and click on “Order a Tax Return or
Account Transcript.”

You can call us to order a tax
return or account transcript. If
you are in the United States
call 1-800-908-9946. If you are
outside the United States, call
267-941-1000 (English-speaking
only). This number is not toll free.

Death of a Taxpayer

If a taxpayer died before filing a return
for 2012, 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 for

the decedent and include 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.

Past Due Returns

If you or someone you know needs
to file past due tax returns, use
TeleTax topic 153 or go to
www.irs.gov/individuals for help in
filing those returns. Send the return to
the address shown in the latest Form
1040NR instructions. For example, if
you are filing a 2009 return in 2013,
use the address in Where To File,
earlier. However, if you got an IRS
notice, mail the return to the address
in the notice.

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. People who are
deaf, hard of hearing, or have a
speech disability and who have
access to TTY/TDD equipment can
call 1-800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service
available at www.gsa.gov/fedrelay.
Do not send questions with your
return.

Research Your Tax Questions
Online

You can find answers to many of your
tax questions online. Go to
www.irs.gov/individuals. At the top of
the page click on “International
Taxpayers” and then on “Help With
Tax Questions - International
Taxpayers.” Here are some of the
methods you may want to try.
Frequently asked questions. This
section contains an extensive list of
questions and answers. You can
select your question by category or
keyword.
Tax trails. This is an interactive
section that asks questions you can
answer by selecting “Yes” or “No.”
Main index of tax topics. This is an
online version of TeleTax topics.
-48-

Sending Your Question. This is an
interactive section where you select
one of the categories available to
submit your tax law question.

Free Tax Return Assistance
Free help with your return. If you
need assistance preparing your
return, visit the nearest Volunteer
Income Tax Assistance (VITA) or Tax
Counseling for the Elderly (TCE) site
in your community. There are
thousands of sites nationwide and
each site is staffed by volunteers who
are trained and certified to prepare
federal income tax returns. VITA sites
are also available at international and
domestic military installations.
The VITA Program generally offers
free tax help to people who make
$50,000 or less and need assistance
in preparing their own tax return. The
TCE Program offers free tax help for
all with priority assistance to people
who are 60 years of age and older,
specializing in questions about
pensions and retirement issues
unique to seniors.
What to bring. These are some of
the items to bring to the VITA/TCE site
to have your tax return prepared.
Proof of identification.
Social security cards for you, your
spouse and dependents and/or a
social security number verification
letter issued by the Social Security
Administration.
Individual taxpayer identification
number (ITIN) assignment letter for
you, your spouse and dependents.
Proof of foreign status, if applying
for an ITIN.
Birth dates for you, your spouse,
and any dependents.
Form(s) W-2, W-2G, 1099-INT,
1099-DIV, 1099-R and 1042-S.
A copy of your 2011 federal and
state returns, if available.
A blank check or anything that
shows your bank routing and account
numbers for direct deposit.
Total paid to daycare provider and
the daycare provider's tax
identification number (the provider's
social security number or the
provider's business employer
identification number).
Find a site near you and get additional information. For more
information on these programs and a
location in your community, go to
Instructions for Form 1040NR (2012)

IRS.gov and enter keyword “VITA” in
the search box. You may also contact
us at 1-800-829-1040. To locate the
nearest AARP Tax-Aide site, visit
AARP’s website atwww.aarp.org/
money/taxaide or call
1-888-227-7669.

Everyday Tax Solutions
Taxpayer Assistance in the United
States
In the United States you can get
face-to-face help solving tax problems
most business days in IRS Taxpayer
Assistance Centers (TAC). An
employee can explain IRS letters,
request adjustments to your tax
account, or help you set up a payment
plan. To find the number to call your
local TAC, go towww.irs.gov/uac/
Contact-Your-Local-IRS-Office-1 or
look in the phone book under “United
States Government, Internal Revenue
Service.”
If you wish to write instead of
call, please address your
letter to:
Internal Revenue Service
International Section
Philadelphia, PA 19255-0725
U.S.A.
Make sure you include your
identifying number (defined in
Identifying Number, earlier) when you
write.
Taxpayer Assistance Outside the
United States
If you are outside the United
States, you can call
267-941-1000
(English-speaking only). This number
is not toll free.
Outside the United States, we will
answer your tax questions and help
with account problems at any of our
overseas offices. You can phone or
visit—just be sure to have last year’s
tax return, your wage and income
statements, and your other tax
records with you. If you wish to write
instead of call, please contact the
office to obtain the mailing address.
The offices are located in the
following countries.

U.S. Embassy
No. 55 An Jia Lou Road
Beijing 100600
People's Republic of China
Tel. {86} (10) 8531-3983
Fax {86} (10) 8531-4287
Frankfurt, Germany
U.S. Consulate Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany
Tel. {49} (69) 7535-3834
Fax {49} (69) 7535-3803
London, England
U.S. Embassy
24/31 Grosvenor Square
London W1A 1AE
United Kingdom
Tel. {44} (20) 7894-0476
Fax {44} (20) 7495-4224
Paris, France
U.S. Embassy
2 Avenue Gabriel
75382 Paris Cedex 08
France
Tel. {33} (1) 4312-2555
Fax {33} (1) 4312-2303

IRS Videos

The IRS Video portal
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, and audio
archives of tax practitioner phone
forums.

Help for People With
Disabilities

People who are deaf, hard of hearing,
or have a speech disability and who
have access to TTY/TDD equipment
can call 1-800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service at
www.gsa.gov/fedrelay. Braille
materials are available at libraries that
have special services for people with
disabilities.

Beijing, People's Republic of China
Instructions for Form 1040NR (2012)

-49-

Tax Services in Other
Languages

To better serve taxpayers whose
native language is not English, we
have tax products and services in
various languages.
For Spanish speaking taxpayers,
we have Spanish Publication 17, El
Impuesto Federal sobre los Ingresos,
and www.irs.gov/espanol.
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, earlier.

TIP

Interest and Penalties

You do not have to figure the amount
of any interest or penalties you may
owe. Because figuring these amounts
can be complicated, we will do it for
you if you want. We will send you a bill
for any amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040NR, page 2. Do not include
interest or penalties (other than the
estimated tax penalty) in the amount
you owe on line 73.

Interest

We will charge you interest on taxes
not paid by their due date, even if an
extension of time to file is granted. We
also will charge you interest on
penalties imposed for failure to file,
negligence, fraud, substantial
valuation misstatements, substantial
understatements of tax, and
reportable transaction
understatements. Interest is charged
on the penalty from the due date of
the return (including extensions).

Penalties
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.
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.
Frivolous return. In addition to any
other penalties, the law imposes a
penalty of $5,000 for filing a frivolous
return. A frivolous return is one that
does not contain information needed
to figure the correct tax or shows a
substantially incorrect tax because
you take a frivolous position or desire
to delay or interfere with the tax laws.
This includes altering or striking out
the preprinted language above the
space where you sign. For a list of
positions identified as frivolous, see
Notice 2010-33, 2010-17 I.R.B. 609,
available at www.irs.gov/irb/
2010-17_IRB/ar13.html.
Other. 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,
making a false statement or identity
theft. See Pub. 17 for details on some
of these penalties.

Refund Information
Visit IRS.gov
and click on
Where's My
Refund? 24 hours a day, 7 days a
week. Information about your return
will generally be available within 4
weeks after you mail a paper return.

To use Where’s My refund?
have a copy of your tax return
handy. You will need to
provide the following information from
your return:
Your social security number (or
other identification number),
Your filing status, and
The exact whole dollar amount of
your refund.
Refunds of certain withholding tax.
The processing of refund requests of
tax withheld and reported on a Form
1042-S or Form 8805 may require
additional time. Allow up to 6 months
for these refunds to be issued.

TIP

Updates to refund status are
made once a day - usually at
night.

If you do not have Internet
access many services are
available by phone.
You can check the status of your
refund on the new IRS phone app.
Download the free IRS2Go app by
visiting the iTunes app store or the
Android Marketplace. IRS2Go is a
new way to provide you with
information and tools.
If you are in the United States call
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).
Where’s My refund? does not track
refunds that are claimed on an
amended tax return.
Refund information also is available
in Spanish at www.irs.gov/espanol
and 1-800-829-4477.

What Is TeleTax?

You can use TeleTax to read or listen
to pre-recorded messages on various
tax topics. All topics are available in
Spanish.

Topics by Internet

TeleTax topics are available at
www.irs.gov/taxtopics. Click on the
link for the number of the topic you
want to read.
-50-

Recorded Tax Information

Recorded tax information is available
24 hours a day, 7 days a week. Select
the number of the topic you want to
hear and call 1-800-829-4777. Have
paper and pencil handy to take notes.
Tax information for aliens.
851 Resident and nonresident
aliens
856 Foreign tax credit
857 Individual taxpayer
identification number (ITIN)-Form W-7
858 Alien tax clearance

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, later. 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 7:00 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. Callers from Puerto Rico
will receive assistance from 8:00 a.m.
to 8:00 p.m. local time.

TIP
earlier.

If you want to check the
status of your 2012 refund,
see Refund Information,

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 also should
have available.

Instructions for Form 1040NR (2012)

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. People who are
deaf, hard of hearing, or have a
speech disability and who have
access to TTY/TDD equipment can
call 1-800-829-4059.

Deaf or hard-of-hearing individuals
can also contact the IRS through relay
services such as the Federal Relay
Service available at www.gsa.gov/
fedrelay. 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

Instructions for Form 1040NR (2012)

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 Forms
and Publications
If you live outside the United
States, see Pub. 519 and
Pub. 54 to find out how to get
help and tax forms and instructions.

TIP

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—
Locate the site nearest you,
Recent Tax Changes,
Disaster Tax Relief,
Identity Theft and Your Tax
Records,
Online Payment Agreement (OPA)
Application, and
Applying for Offers in Compromise.
View and download tax forms and
publications. Click on “Forms &
Pubs” or go to www.irs.gov/formspubs
to:
View or download current and
previous year tax forms and
publications.
Order current year tax forms and
publications online.
Online ordering of tax forms and
publications. To order tax forms and
publications delivered by mail, go to
www.irs.gov/formspubs.
For current year tax forms and
publications, click on “Order Forms &
Pubs” and then on “Forms & Pubs by
U.S. mail.”
For tax forms and publications on a
DVD, click on “Tax Forms & Pubs on
DVD (Pub. 1796).”
-51-

TIP

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

TeleTax information - 24 hour tax
information. Call 1-800-829-4477.
See What Is TeleTax?, earlier.
Tax forms and publications. Call
1-800-TAX-FORM (1-800-829-3676)
to order current and prior year forms,
instructions, and publications. If you
are in the United States you should
receive your order within 10 working
days.
Tax help and questions. Call
1-800-829-1040. People who are
deaf, hard of hearing, or have a
speech disability and who have
access to TTY/TDD equipment can
call 1-800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service
available at www.gsa.gov/fedrelay.
National Taxpayer Advocate helpline. Call 1-877-777-4778.
Walk-in.
If you are in the United
States, you can pick up some
of the most requested forms,
instructions, and publications at many
IRS offices, post offices, and libraries.
Also, some grocery stores, copy
centers, city and county government
offices, and credit unions have
reproducible tax forms and
publications available to photocopy or
print from a DVD. If you are outside
the United States, many forms,
instructions, and publications are
available from U.S. embassies and
consulates during the tax return filing
period.
Mail.
You can order forms,
instructions, and publications
by writing to the address below.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL
61705-6613
If you are in the United States, you
should receive your order within 10
days after we receive your request.

DVD.
Buy IRS Pub. 1796, IRS Tax
Products DVD, from National
Technical Information Service (NTIS)
at www.irs.gov/cdorders for $30 (no
handling fee) or call 1-877-233-6767
toll-free (in the United States) to buy
the DVD for $30 (plus a $6 handling
fee). Price and handling fee are
subject to change. The first release
will ship early January 2013 and the
final release will ship early March
2013.

return. It also applies to any questions
we need to ask to complete, correct,
or process your return; figure your tax;
and collect tax, interest, or penalties.
You are not required to provide the
information requested on a form that
is subject to the Paperwork Reduction
Act unless the form displays a valid
OMB control number. Books or
records relating to a form or its
instructions must be retained as long
as their contents may become
material in the administration of any
Internal Revenue law.

Disclosure, Privacy Act,
and Paperwork Reduction
Act Notice

Generally, tax returns and return
information are confidential, as
required by section 6103. However,
section 6103 allows or requires the
Internal Revenue Service to disclose
or give the information shown on your
tax return to others. For example, we
may disclose your tax information to
the Department of Justice, to enforce
the tax laws, both civil and criminal,
and to cities, states, the District of
Columbia, and U.S. commonwealths
or possessions to carry out their tax
laws. We may disclose your tax
information to the Department of
Treasury and contractors for tax
administration purposes; and to other
persons as necessary to obtain
information needed to determine the
amount of or to collect the tax you
owe. We may disclose your tax
information to the Comptroller
General of the United States to permit
review of the Internal Revenue
Service. We may disclose your tax
information to committees of
Congress; federal, state, and local
child support agencies; and to other

We ask for the information on this
form to carry out the Internal Revenue
laws of the United States. Sections
6001, 6011, 6012(a) and their
regulations require that you give us
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 fail to provide the
requested information in a timely
manner, you may be charged
penalties and interest and be subject
to criminal prosecution. We may also
have to disallow the exemptions,
exclusions, credits, deductions, or
adjustments; 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, including this tax

federal agencies for purposes of
determining entitlement for benefits or
the eligibility for and the repayment of
loans. We may also disclose this
information to other countries under a
tax treaty, to federal and state
agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence
agencies to combat terrorism. Keep
this notice with your records. It may
help you if we ask you for other
information. If you have any questions
about the rules for filing and giving
information, call or visit any Internal
Revenue Service office.

We Welcome Comments on
Forms

If you have suggestions for making
these forms simpler, we would be
happy to hear from you. You can
email us at [email protected]. Please
put “Forms Comment” on the subject
line. You can also send us comments
from www.irs.gov/formspubs. Select
“Comment on Tax Forms and
Publications” under “More
Information.” Or you can write to
Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:M:S, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send
your return to this address. Instead,
see Where To File, earlier.
Although we cannot respond
individually to each comment
received, we do appreciate your
feedback and will consider your
comments as we revise our tax forms
and instructions.

Estimates of Taxpayer Burden
The table below shows burden estimates as of January 2013, for taxpayers filing a 2012 Form 1040NR tax return.
Form

Average Time Burden (Hours)

1040NR

10

Average Cost
$150

Detail may not add to total due to rounding. Dollars rounded to the nearest $10.

Reported time and cost burdens
are national averages and do not
necessarily reflect a “typical” case.
Most taxpayers experience lower than
average burden, with taxpayer burden
varying considerably by taxpayer
type. The estimated average time
burden for all taxpayers filing a Form
1040NR is 10 hours, with an average
cost of $150 per return. This average
includes all related forms and

schedules, across all preparation
methods and taxpayer activities.
Within this estimates there is
significant variation in taxpayer
activity.

tax preparation software costs. Tax
preparation fees vary widely
depending on the tax situation of the
taxpayer, the type of professional
preparer, and the geographic area.

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

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, earlier.

-52-

Instructions for Form 1040NR (2012)

The Taxpayer Advocate Service Is Here To Help
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and
understand your rights.
What can TAS do for you?
We can offer you free help with IRS problems that you can’t resolve on your own. We know the tax process can be confusing, but the worst thing you
can do is nothing at all! TAS can help if you can’t resolve your tax problem and:
Your problem is causing financial difficulties for you, your family, or your business.
You face (or your business is facing) an immediate threat of adverse action.
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
If you qualify for our help, you'll be assigned to one advocate who’ll be with you at every turn and will do everything possible to resolve your problem.
TAS is an independent organization within the IRS. Our advocates know how to work with the IRS to get your problems resolved.
Our services are free and tailored to meet your needs.
We have offices in every state, the District of Columbia, and Puerto Rico. Our online tax toolkit can help you understand your rights and options in
dealing with the IRS. Go to www.taxpayeradvocate.irs.gov/Individuals/Get-Tax-Help.
How can you reach us?
If you think TAS can help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can
also call us toll-free at 1-877-777-4778.
How else does TAS help taxpayers?
TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us
through our Systemic Advocacy Management System at www.irs.gov/advocate.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to
resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and
other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for
individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on www.irs.gov/
advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling
1-800-829-3676.
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).

The IRS Mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with
integrity and fairness to all.

Instructions for Form 1040NR (2012)

-53-

2012 Tax Table

Sample Table

See the instructions for line 42 to see if you must use the Tax Table below to figure your tax.

!

At
least

CAUTION

Example. Mr. Green is filing as a qualifying widower. His taxable income on line 41 of Form 1040NR is
$25,300. First, he finds the $25,300 - 25,350 taxable income line. Next he finds the column for qualifying
widower and reads down the column. The amount shown where the taxable income line and filing status
column meet is $2,929. This is the tax amount he must enter on line 42 of his Form 1040NR.

If 1040NR, line 41 is—
At
least

And you are—

But
less
than

Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

At
least

.

.

.

.

.

Your tax is—
0
5
15
25
50
75

5
15
25
50
75
100

0
1
2
4
6
9

0
1
2
4
6
9

0
1
2
4
6
9

100
125
150
175

125
150
175
200

11
14
16
19

11
14
16
19

11
14
16
19

200
225
250
275

225
250
275
300

21
24
26
29

21
24
26
29

21
24
26
29

300
325
350
375

325
350
375
400

31
34
36
39

31
34
36
39

31
34
36
39

400
425
450
475

425
450
475
500

41
44
46
49

41
44
46
49

41
44
46
49

500
525
550
575

525
550
575
600

51
54
56
59

51
54
56
59

51
54
56
59

600
625
650
675

625
650
675
700

61
64
66
69

61
64
66
69

61
64
66
69

700
725
750
775

725
750
775
800

71
74
76
79

71
74
76
79

71
74
76
79

800
825
850
875

825
850
875
900

81
84
86
89

81
84
86
89

81
84
86
89

900
925
950
975

925
950
975
1,000

91
94
96
99

91
94
96
99

91
94
96
99

But
less
than

25,200
25,250
25,300
25,350

And you are—
Single

Qualifying
Widow(er)

Single

25,250
25,300
25,350
25,400

3,349
3,356
3,364
3,371

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

1,000

But
less
than

At
least

But
less
than

Qualifying
Widow(er)

Married
filing
separately

Your tax is—
2,914
3,349
2,921
3,356
2,929
3,364
2,936
3,371

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

2,000

1,000
1,025
1,050
1,075

1,025
1,050
1,075
1,100

101
104
106
109

101
104
106
109

101
104
106
109

2,000
2,025
2,050
2,075

2,025
2,050
2,075
2,100

201
204
206
209

201
204
206
209

201
204
206
209

1,100
1,125
1,150
1,175

1,125
1,150
1,175
1,200

111
114
116
119

111
114
116
119

111
114
116
119

2,100
2,125
2,150
2,175

2,125
2,150
2,175
2,200

211
214
216
219

211
214
216
219

211
214
216
219

1,200
1,225
1,250
1,275

1,225
1,250
1,275
1,300

121
124
126
129

121
124
126
129

121
124
126
129

2,200
2,225
2,250
2,275

2,225
2,250
2,275
2,300

221
224
226
229

221
224
226
229

221
224
226
229

1,300
1,325
1,350
1,375

1,325
1,350
1,375
1,400

131
134
136
139

131
134
136
139

131
134
136
139

2,300
2,325
2,350
2,375

2,325
2,350
2,375
2,400

231
234
236
239

231
234
236
239

231
234
236
239

1,400
1,425
1,450
1,475

1,425
1,450
1,475
1,500

141
144
146
149

141
144
146
149

141
144
146
149

2,400
2,425
2,450
2,475

2,425
2,450
2,475
2,500

241
244
246
249

241
244
246
249

241
244
246
249

1,500
1,525
1,550
1,575

1,525
1,550
1,575
1,600

151
154
156
159

151
154
156
159

151
154
156
159

2,500
2,525
2,550
2,575

2,525
2,550
2,575
2,600

251
254
256
259

251
254
256
259

251
254
256
259

1,600
1,625
1,650
1,675

1,625
1,650
1,675
1,700

161
164
166
169

161
164
166
169

161
164
166
169

2,600
2,625
2,650
2,675

2,625
2,650
2,675
2,700

261
264
266
269

261
264
266
269

261
264
266
269

1,700
1,725
1,750
1,775

1,725
1,750
1,775
1,800

171
174
176
179

171
174
176
179

171
174
176
179

2,700
2,725
2,750
2,775

2,725
2,750
2,775
2,800

271
274
276
279

271
274
276
279

271
274
276
279

1,800
1,825
1,850
1,875

1,825
1,850
1,875
1,900

181
184
186
189

181
184
186
189

181
184
186
189

2,800
2,825
2,850
2,875

2,825
2,850
2,875
2,900

281
284
286
289

281
284
286
289

281
284
286
289

1,900
1,925
1,950
1,975

1,925
1,950
1,975
2,000

191
194
196
199

191
194
196
199

191
194
196
199

2,900
2,925
2,950
2,975

2,925
2,950
2,975
3,000

291
294
296
299

291
294
296
299

291
294
296
299

(Continued)

-54-

Instructions for Form 1040NR (2012)

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

3,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

6,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

9,000

3,000
3,050
3,100
3,150

3,050
3,100
3,150
3,200

303
308
313
318

303
308
313
318

303
308
313
318

6,000
6,050
6,100
6,150

6,050
6,100
6,150
6,200

603
608
613
618

603
608
613
618

603
608
613
618

9,000
9,050
9,100
9,150

9,050
9,100
9,150
9,200

919
926
934
941

903
908
913
918

919
926
934
941

3,200
3,250
3,300
3,350

3,250
3,300
3,350
3,400

323
328
333
338

323
328
333
338

323
328
333
338

6,200
6,250
6,300
6,350

6,250
6,300
6,350
6,400

623
628
633
638

623
628
633
638

623
628
633
638

9,200
9,250
9,300
9,350

9,250
9,300
9,350
9,400

949
956
964
971

923
928
933
938

949
956
964
971

3,400
3,450
3,500
3,550

3,450
3,500
3,550
3,600

343
348
353
358

343
348
353
358

343
348
353
358

6,400
6,450
6,500
6,550

6,450
6,500
6,550
6,600

643
648
653
658

643
648
653
658

643
648
653
658

9,400
9,450
9,500
9,550

9,450
9,500
9,550
9,600

979
986
994
1,001

943
948
953
958

979
986
994
1,001

3,600
3,650
3,700
3,750

3,650
3,700
3,750
3,800

363
368
373
378

363
368
373
378

363
368
373
378

6,600
6,650
6,700
6,750

6,650
6,700
6,750
6,800

663
668
673
678

663
668
673
678

663
668
673
678

9,600
9,650
9,700
9,750

9,650
9,700
9,750
9,800

1,009
1,016
1,024
1,031

963
968
973
978

1,009
1,016
1,024
1,031

3,800
3,850
3,900
3,950

3,850
3,900
3,950
4,000

383
388
393
398

383
388
393
398

383
388
393
398

6,800
6,850
6,900
6,950

6,850
6,900
6,950
7,000

683
688
693
698

683
688
693
698

683
688
693
698

9,800
9,850
9,900
9,950

9,850
9,900
9,950
10,000

1,039
1,046
1,054
1,061

983
988
993
998

1,039
1,046
1,054
1,061

4,000

7,000

10,000

4,000
4,050
4,100
4,150

4,050
4,100
4,150
4,200

403
408
413
418

403
408
413
418

403
408
413
418

7,000
7,050
7,100
7,150

7,050
7,100
7,150
7,200

703
708
713
718

703
708
713
718

703
708
713
718

10,000
10,050
10,100
10,150

10,050
10,100
10,150
10,200

1,069
1,076
1,084
1,091

1,003
1,008
1,013
1,018

1,069
1,076
1,084
1,091

4,200
4,250
4,300
4,350

4,250
4,300
4,350
4,400

423
428
433
438

423
428
433
438

423
428
433
438

7,200
7,250
7,300
7,350

7,250
7,300
7,350
7,400

723
728
733
738

723
728
733
738

723
728
733
738

10,200
10,250
10,300
10,350

10,250
10,300
10,350
10,400

1,099
1,106
1,114
1,121

1,023
1,028
1,033
1,038

1,099
1,106
1,114
1,121

4,400
4,450
4,500
4,550

4,450
4,500
4,550
4,600

443
448
453
458

443
448
453
458

443
448
453
458

7,400
7,450
7,500
7,550

7,450
7,500
7,550
7,600

743
748
753
758

743
748
753
758

743
748
753
758

10,400
10,450
10,500
10,550

10,450
10,500
10,550
10,600

1,129
1,136
1,144
1,151

1,043
1,048
1,053
1,058

1,129
1,136
1,144
1,151

4,600
4,650
4,700
4,750

4,650
4,700
4,750
4,800

463
468
473
478

463
468
473
478

463
468
473
478

7,600
7,650
7,700
7,750

7,650
7,700
7,750
7,800

763
768
773
778

763
768
773
778

763
768
773
778

10,600
10,650
10,700
10,750

10,650
10,700
10,750
10,800

1,159
1,166
1,174
1,181

1,063
1,068
1,073
1,078

1,159
1,166
1,174
1,181

4,800
4,850
4,900
4,950

4,850
4,900
4,950
5,000

483
488
493
498

483
488
493
498

483
488
493
498

7,800
7,850
7,900
7,950

7,850
7,900
7,950
8,000

783
788
793
798

783
788
793
798

783
788
793
798

10,800
10,850
10,900
10,950

10,850
10,900
10,950
11,000

1,189
1,196
1,204
1,211

1,083
1,088
1,093
1,098

1,189
1,196
1,204
1,211

5,000
5,050
5,100
5,150

5,050
5,100
5,150
5,200

503
508
513
518

503
508
513
518

503
508
513
518

8,000
8,050
8,100
8,150

8,050
8,100
8,150
8,200

803
808
813
818

803
808
813
818

803
808
813
818

11,000
11,050
11,100
11,150

11,050
11,100
11,150
11,200

1,219
1,226
1,234
1,241

1,103
1,108
1,113
1,118

1,219
1,226
1,234
1,241

5,200
5,250
5,300
5,350

5,250
5,300
5,350
5,400

523
528
533
538

523
528
533
538

523
528
533
538

8,200
8,250
8,300
8,350

8,250
8,300
8,350
8,400

823
828
833
838

823
828
833
838

823
828
833
838

11,200
11,250
11,300
11,350

11,250
11,300
11,350
11,400

1,249
1,256
1,264
1,271

1,123
1,128
1,133
1,138

1,249
1,256
1,264
1,271

5,400
5,450
5,500
5,550

5,450
5,500
5,550
5,600

543
548
553
558

543
548
553
558

543
548
553
558

8,400
8,450
8,500
8,550

8,450
8,500
8,550
8,600

843
848
853
858

843
848
853
858

843
848
853
858

11,400
11,450
11,500
11,550

11,450
11,500
11,550
11,600

1,279
1,286
1,294
1,301

1,143
1,148
1,153
1,158

1,279
1,286
1,294
1,301

5,600
5,650
5,700
5,750

5,650
5,700
5,750
5,800

563
568
573
578

563
568
573
578

563
568
573
578

8,600
8,650
8,700
8,750

8,650
8,700
8,750
8,800

863
868
874
881

863
868
873
878

863
868
874
881

11,600
11,650
11,700
11,750

11,650
11,700
11,750
11,800

1,309
1,316
1,324
1,331

1,163
1,168
1,173
1,178

1,309
1,316
1,324
1,331

5,800
5,850
5,900
5,950

5,850
5,900
5,950
6,000

583
588
593
598

583
588
593
598

583
588
593
598

8,800
8,850
8,900
8,950

8,850
8,900
8,950
9,000

889
896
904
911

883
888
893
898

889
896
904
911

11,800
11,850
11,900
11,950

11,850
11,900
11,950
12,000

1,339
1,346
1,354
1,361

1,183
1,188
1,193
1,198

1,339
1,346
1,354
1,361

5,000

8,000

11,000

(Continued)

Instructions for Form 1040NR (2012)

-55-

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

12,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

15,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

18,000

12,000
12,050
12,100
12,150

12,050
12,100
12,150
12,200

1,369
1,376
1,384
1,391

1,203
1,208
1,213
1,218

1,369
1,376
1,384
1,391

15,000
15,050
15,100
15,150

15,050
15,100
15,150
15,200

1,819
1,826
1,834
1,841

1,503
1,508
1,513
1,518

1,819
1,826
1,834
1,841

18,000
18,050
18,100
18,150

18,050
18,100
18,150
18,200

2,269
2,276
2,284
2,291

1,834
1,841
1,849
1,856

2,269
2,276
2,284
2,291

12,200
12,250
12,300
12,350

12,250
12,300
12,350
12,400

1,399
1,406
1,414
1,421

1,223
1,228
1,233
1,238

1,399
1,406
1,414
1,421

15,200
15,250
15,300
15,350

15,250
15,300
15,350
15,400

1,849
1,856
1,864
1,871

1,523
1,528
1,533
1,538

1,849
1,856
1,864
1,871

18,200
18,250
18,300
18,350

18,250
18,300
18,350
18,400

2,299
2,306
2,314
2,321

1,864
1,871
1,879
1,886

2,299
2,306
2,314
2,321

12,400
12,450
12,500
12,550

12,450
12,500
12,550
12,600

1,429
1,436
1,444
1,451

1,243
1,248
1,253
1,258

1,429
1,436
1,444
1,451

15,400
15,450
15,500
15,550

15,450
15,500
15,550
15,600

1,879
1,886
1,894
1,901

1,543
1,548
1,553
1,558

1,879
1,886
1,894
1,901

18,400
18,450
18,500
18,550

18,450
18,500
18,550
18,600

2,329
2,336
2,344
2,351

1,894
1,901
1,909
1,916

2,329
2,336
2,344
2,351

12,600
12,650
12,700
12,750

12,650
12,700
12,750
12,800

1,459
1,466
1,474
1,481

1,263
1,268
1,273
1,278

1,459
1,466
1,474
1,481

15,600
15,650
15,700
15,750

15,650
15,700
15,750
15,800

1,909
1,916
1,924
1,931

1,563
1,568
1,573
1,578

1,909
1,916
1,924
1,931

18,600
18,650
18,700
18,750

18,650
18,700
18,750
18,800

2,359
2,366
2,374
2,381

1,924
1,931
1,939
1,946

2,359
2,366
2,374
2,381

12,800
12,850
12,900
12,950

12,850
12,900
12,950
13,000

1,489
1,496
1,504
1,511

1,283
1,288
1,293
1,298

1,489
1,496
1,504
1,511

15,800
15,850
15,900
15,950

15,850
15,900
15,950
16,000

1,939
1,946
1,954
1,961

1,583
1,588
1,593
1,598

1,939
1,946
1,954
1,961

18,800
18,850
18,900
18,950

18,850
18,900
18,950
19,000

2,389
2,396
2,404
2,411

1,954
1,961
1,969
1,976

2,389
2,396
2,404
2,411

13,000

16,000

19,000

13,000
13,050
13,100
13,150

13,050
13,100
13,150
13,200

1,519
1,526
1,534
1,541

1,303
1,308
1,313
1,318

1,519
1,526
1,534
1,541

16,000
16,050
16,100
16,150

16,050
16,100
16,150
16,200

1,969
1,976
1,984
1,991

1,603
1,608
1,613
1,618

1,969
1,976
1,984
1,991

19,000
19,050
19,100
19,150

19,050
19,100
19,150
19,200

2,419
2,426
2,434
2,441

1,984
1,991
1,999
2,006

2,419
2,426
2,434
2,441

13,200
13,250
13,300
13,350

13,250
13,300
13,350
13,400

1,549
1,556
1,564
1,571

1,323
1,328
1,333
1,338

1,549
1,556
1,564
1,571

16,200
16,250
16,300
16,350

16,250
16,300
16,350
16,400

1,999
2,006
2,014
2,021

1,623
1,628
1,633
1,638

1,999
2,006
2,014
2,021

19,200
19,250
19,300
19,350

19,250
19,300
19,350
19,400

2,449
2,456
2,464
2,471

2,014
2,021
2,029
2,036

2,449
2,456
2,464
2,471

13,400
13,450
13,500
13,550

13,450
13,500
13,550
13,600

1,579
1,586
1,594
1,601

1,343
1,348
1,353
1,358

1,579
1,586
1,594
1,601

16,400
16,450
16,500
16,550

16,450
16,500
16,550
16,600

2,029
2,036
2,044
2,051

1,643
1,648
1,653
1,658

2,029
2,036
2,044
2,051

19,400
19,450
19,500
19,550

19,450
19,500
19,550
19,600

2,479
2,486
2,494
2,501

2,044
2,051
2,059
2,066

2,479
2,486
2,494
2,501

13,600
13,650
13,700
13,750

13,650
13,700
13,750
13,800

1,609
1,616
1,624
1,631

1,363
1,368
1,373
1,378

1,609
1,616
1,624
1,631

16,600
16,650
16,700
16,750

16,650
16,700
16,750
16,800

2,059
2,066
2,074
2,081

1,663
1,668
1,673
1,678

2,059
2,066
2,074
2,081

19,600
19,650
19,700
19,750

19,650
19,700
19,750
19,800

2,509
2,516
2,524
2,531

2,074
2,081
2,089
2,096

2,509
2,516
2,524
2,531

13,800
13,850
13,900
13,950

13,850
13,900
13,950
14,000

1,639
1,646
1,654
1,661

1,383
1,388
1,393
1,398

1,639
1,646
1,654
1,661

16,800
16,850
16,900
16,950

16,850
16,900
16,950
17,000

2,089
2,096
2,104
2,111

1,683
1,688
1,693
1,698

2,089
2,096
2,104
2,111

19,800
19,850
19,900
19,950

19,850
19,900
19,950
20,000

2,539
2,546
2,554
2,561

2,104
2,111
2,119
2,126

2,539
2,546
2,554
2,561

14,000
14,050
14,100
14,150

14,050
14,100
14,150
14,200

1,669
1,676
1,684
1,691

1,403
1,408
1,413
1,418

1,669
1,676
1,684
1,691

17,000
17,050
17,100
17,150

17,050
17,100
17,150
17,200

2,119
2,126
2,134
2,141

1,703
1,708
1,713
1,718

2,119
2,126
2,134
2,141

20,000
20,050
20,100
20,150

20,050
20,100
20,150
20,200

2,569
2,576
2,584
2,591

2,134
2,141
2,149
2,156

2,569
2,576
2,584
2,591

14,200
14,250
14,300
14,350

14,250
14,300
14,350
14,400

1,699
1,706
1,714
1,721

1,423
1,428
1,433
1,438

1,699
1,706
1,714
1,721

17,200
17,250
17,300
17,350

17,250
17,300
17,350
17,400

2,149
2,156
2,164
2,171

1,723
1,728
1,733
1,738

2,149
2,156
2,164
2,171

20,200
20,250
20,300
20,350

20,250
20,300
20,350
20,400

2,599
2,606
2,614
2,621

2,164
2,171
2,179
2,186

2,599
2,606
2,614
2,621

14,400
14,450
14,500
14,550

14,450
14,500
14,550
14,600

1,729
1,736
1,744
1,751

1,443
1,448
1,453
1,458

1,729
1,736
1,744
1,751

17,400
17,450
17,500
17,550

17,450
17,500
17,550
17,600

2,179
2,186
2,194
2,201

1,744
1,751
1,759
1,766

2,179
2,186
2,194
2,201

20,400
20,450
20,500
20,550

20,450
20,500
20,550
20,600

2,629
2,636
2,644
2,651

2,194
2,201
2,209
2,216

2,629
2,636
2,644
2,651

14,600
14,650
14,700
14,750

14,650
14,700
14,750
14,800

1,759
1,766
1,774
1,781

1,463
1,468
1,473
1,478

1,759
1,766
1,774
1,781

17,600
17,650
17,700
17,750

17,650
17,700
17,750
17,800

2,209
2,216
2,224
2,231

1,774
1,781
1,789
1,796

2,209
2,216
2,224
2,231

20,600
20,650
20,700
20,750

20,650
20,700
20,750
20,800

2,659
2,666
2,674
2,681

2,224
2,231
2,239
2,246

2,659
2,666
2,674
2,681

14,800
14,850
14,900
14,950

14,850
14,900
14,950
15,000

1,789
1,796
1,804
1,811

1,483
1,488
1,493
1,498

1,789
1,796
1,804
1,811

17,800
17,850
17,900
17,950

17,850
17,900
17,950
18,000

2,239
2,246
2,254
2,261

1,804
1,811
1,819
1,826

2,239
2,246
2,254
2,261

20,800
20,850
20,900
20,950

20,850
20,900
20,950
21,000

2,689
2,696
2,704
2,711

2,254
2,261
2,269
2,276

2,689
2,696
2,704
2,711

14,000

17,000

20,000

(Continued)

-56-

Instructions for Form 1040NR (2012)

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

21,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

24,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

27,000

21,000
21,050
21,100
21,150

21,050
21,100
21,150
21,200

2,719
2,726
2,734
2,741

2,284
2,291
2,299
2,306

2,719
2,726
2,734
2,741

24,000
24,050
24,100
24,150

24,050
24,100
24,150
24,200

3,169
3,176
3,184
3,191

2,734
2,741
2,749
2,756

3,169
3,176
3,184
3,191

27,000
27,050
27,100
27,150

27,050
27,100
27,150
27,200

3,619
3,626
3,634
3,641

3,184
3,191
3,199
3,206

3,619
3,626
3,634
3,641

21,200
21,250
21,300
21,350

21,250
21,300
21,350
21,400

2,749
2,756
2,764
2,771

2,314
2,321
2,329
2,336

2,749
2,756
2,764
2,771

24,200
24,250
24,300
24,350

24,250
24,300
24,350
24,400

3,199
3,206
3,214
3,221

2,764
2,771
2,779
2,786

3,199
3,206
3,214
3,221

27,200
27,250
27,300
27,350

27,250
27,300
27,350
27,400

3,649
3,656
3,664
3,671

3,214
3,221
3,229
3,236

3,649
3,656
3,664
3,671

21,400
21,450
21,500
21,550

21,450
21,500
21,550
21,600

2,779
2,786
2,794
2,801

2,344
2,351
2,359
2,366

2,779
2,786
2,794
2,801

24,400
24,450
24,500
24,550

24,450
24,500
24,550
24,600

3,229
3,236
3,244
3,251

2,794
2,801
2,809
2,816

3,229
3,236
3,244
3,251

27,400
27,450
27,500
27,550

27,450
27,500
27,550
27,600

3,679
3,686
3,694
3,701

3,244
3,251
3,259
3,266

3,679
3,686
3,694
3,701

21,600
21,650
21,700
21,750

21,650
21,700
21,750
21,800

2,809
2,816
2,824
2,831

2,374
2,381
2,389
2,396

2,809
2,816
2,824
2,831

24,600
24,650
24,700
24,750

24,650
24,700
24,750
24,800

3,259
3,266
3,274
3,281

2,824
2,831
2,839
2,846

3,259
3,266
3,274
3,281

27,600
27,650
27,700
27,750

27,650
27,700
27,750
27,800

3,709
3,716
3,724
3,731

3,274
3,281
3,289
3,296

3,709
3,716
3,724
3,731

21,800
21,850
21,900
21,950

21,850
21,900
21,950
22,000

2,839
2,846
2,854
2,861

2,404
2,411
2,419
2,426

2,839
2,846
2,854
2,861

24,800
24,850
24,900
24,950

24,850
24,900
24,950
25,000

3,289
3,296
3,304
3,311

2,854
2,861
2,869
2,876

3,289
3,296
3,304
3,311

27,800
27,850
27,900
27,950

27,850
27,900
27,950
28,000

3,739
3,746
3,754
3,761

3,304
3,311
3,319
3,326

3,739
3,746
3,754
3,761

22,000

25,000

28,000

22,000
22,050
22,100
22,150

22,050
22,100
22,150
22,200

2,869
2,876
2,884
2,891

2,434
2,441
2,449
2,456

2,869
2,876
2,884
2,891

25,000
25,050
25,100
25,150

25,050
25,100
25,150
25,200

3,319
3,326
3,334
3,341

2,884
2,891
2,899
2,906

3,319
3,326
3,334
3,341

28,000
28,050
28,100
28,150

28,050
28,100
28,150
28,200

3,769
3,776
3,784
3,791

3,334
3,341
3,349
3,356

3,769
3,776
3,784
3,791

22,200
22,250
22,300
22,350

22,250
22,300
22,350
22,400

2,899
2,906
2,914
2,921

2,464
2,471
2,479
2,486

2,899
2,906
2,914
2,921

25,200
25,250
25,300
25,350

25,250
25,300
25,350
25,400

3,349
3,356
3,364
3,371

2,914
2,921
2,929
2,936

3,349
3,356
3,364
3,371

28,200
28,250
28,300
28,350

28,250
28,300
28,350
28,400

3,799
3,806
3,814
3,821

3,364
3,371
3,379
3,386

3,799
3,806
3,814
3,821

22,400
22,450
22,500
22,550

22,450
22,500
22,550
22,600

2,929
2,936
2,944
2,951

2,494
2,501
2,509
2,516

2,929
2,936
2,944
2,951

25,400
25,450
25,500
25,550

25,450
25,500
25,550
25,600

3,379
3,386
3,394
3,401

2,944
2,951
2,959
2,966

3,379
3,386
3,394
3,401

28,400
28,450
28,500
28,550

28,450
28,500
28,550
28,600

3,829
3,836
3,844
3,851

3,394
3,401
3,409
3,416

3,829
3,836
3,844
3,851

22,600
22,650
22,700
22,750

22,650
22,700
22,750
22,800

2,959
2,966
2,974
2,981

2,524
2,531
2,539
2,546

2,959
2,966
2,974
2,981

25,600
25,650
25,700
25,750

25,650
25,700
25,750
25,800

3,409
3,416
3,424
3,431

2,974
2,981
2,989
2,996

3,409
3,416
3,424
3,431

28,600
28,650
28,700
28,750

28,650
28,700
28,750
28,800

3,859
3,866
3,874
3,881

3,424
3,431
3,439
3,446

3,859
3,866
3,874
3,881

22,800
22,850
22,900
22,950

22,850
22,900
22,950
23,000

2,989
2,996
3,004
3,011

2,554
2,561
2,569
2,576

2,989
2,996
3,004
3,011

25,800
25,850
25,900
25,950

25,850
25,900
25,950
26,000

3,439
3,446
3,454
3,461

3,004
3,011
3,019
3,026

3,439
3,446
3,454
3,461

28,800
28,850
28,900
28,950

28,850
28,900
28,950
29,000

3,889
3,896
3,904
3,911

3,454
3,461
3,469
3,476

3,889
3,896
3,904
3,911

23,000
23,050
23,100
23,150

23,050
23,100
23,150
23,200

3,019
3,026
3,034
3,041

2,584
2,591
2,599
2,606

3,019
3,026
3,034
3,041

26,000
26,050
26,100
26,150

26,050
26,100
26,150
26,200

3,469
3,476
3,484
3,491

3,034
3,041
3,049
3,056

3,469
3,476
3,484
3,491

29,000
29,050
29,100
29,150

29,050
29,100
29,150
29,200

3,919
3,926
3,934
3,941

3,484
3,491
3,499
3,506

3,919
3,926
3,934
3,941

23,200
23,250
23,300
23,350

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

3,049
3,056
3,064
3,071

2,614
2,621
2,629
2,636

3,049
3,056
3,064
3,071

26,200
26,250
26,300
26,350

26,250
26,300
26,350
26,400

3,499
3,506
3,514
3,521

3,064
3,071
3,079
3,086

3,499
3,506
3,514
3,521

29,200
29,250
29,300
29,350

29,250
29,300
29,350
29,400

3,949
3,956
3,964
3,971

3,514
3,521
3,529
3,536

3,949
3,956
3,964
3,971

23,400
23,450
23,500
23,550

23,450
23,500
23,550
23,600

3,079
3,086
3,094
3,101

2,644
2,651
2,659
2,666

3,079
3,086
3,094
3,101

26,400
26,450
26,500
26,550

26,450
26,500
26,550
26,600

3,529
3,536
3,544
3,551

3,094
3,101
3,109
3,116

3,529
3,536
3,544
3,551

29,400
29,450
29,500
29,550

29,450
29,500
29,550
29,600

3,979
3,986
3,994
4,001

3,544
3,551
3,559
3,566

3,979
3,986
3,994
4,001

23,600
23,650
23,700
23,750

23,650
23,700
23,750
23,800

3,109
3,116
3,124
3,131

2,674
2,681
2,689
2,696

3,109
3,116
3,124
3,131

26,600
26,650
26,700
26,750

26,650
26,700
26,750
26,800

3,559
3,566
3,574
3,581

3,124
3,131
3,139
3,146

3,559
3,566
3,574
3,581

29,600
29,650
29,700
29,750

29,650
29,700
29,750
29,800

4,009
4,016
4,024
4,031

3,574
3,581
3,589
3,596

4,009
4,016
4,024
4,031

23,800
23,850
23,900
23,950

23,850
23,900
23,950
24,000

3,139
3,146
3,154
3,161

2,704
2,711
2,719
2,726

3,139
3,146
3,154
3,161

26,800
26,850
26,900
26,950

26,850
26,900
26,950
27,000

3,589
3,596
3,604
3,611

3,154
3,161
3,169
3,176

3,589
3,596
3,604
3,611

29,800
29,850
29,900
29,950

29,850
29,900
29,950
30,000

4,039
4,046
4,054
4,061

3,604
3,611
3,619
3,626

4,039
4,046
4,054
4,061

23,000

26,000

29,000

(Continued)

Instructions for Form 1040NR (2012)

-57-

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

30,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

33,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

36,000

30,000
30,050
30,100
30,150

30,050
30,100
30,150
30,200

4,069
4,076
4,084
4,091

3,634
3,641
3,649
3,656

4,069
4,076
4,084
4,091

33,000
33,050
33,100
33,150

33,050
33,100
33,150
33,200

4,519
4,526
4,534
4,541

4,084
4,091
4,099
4,106

4,519
4,526
4,534
4,541

36,000
36,050
36,100
36,150

36,050
36,100
36,150
36,200

5,036
5,049
5,061
5,074

4,534
4,541
4,549
4,556

5,036
5,049
5,061
5,074

30,200
30,250
30,300
30,350

30,250
30,300
30,350
30,400

4,099
4,106
4,114
4,121

3,664
3,671
3,679
3,686

4,099
4,106
4,114
4,121

33,200
33,250
33,300
33,350

33,250
33,300
33,350
33,400

4,549
4,556
4,564
4,571

4,114
4,121
4,129
4,136

4,549
4,556
4,564
4,571

36,200
36,250
36,300
36,350

36,250
36,300
36,350
36,400

5,086
5,099
5,111
5,124

4,564
4,571
4,579
4,586

5,086
5,099
5,111
5,124

30,400
30,450
30,500
30,550

30,450
30,500
30,550
30,600

4,129
4,136
4,144
4,151

3,694
3,701
3,709
3,716

4,129
4,136
4,144
4,151

33,400
33,450
33,500
33,550

33,450
33,500
33,550
33,600

4,579
4,586
4,594
4,601

4,144
4,151
4,159
4,166

4,579
4,586
4,594
4,601

36,400
36,450
36,500
36,550

36,450
36,500
36,550
36,600

5,136
5,149
5,161
5,174

4,594
4,601
4,609
4,616

5,136
5,149
5,161
5,174

30,600
30,650
30,700
30,750

30,650
30,700
30,750
30,800

4,159
4,166
4,174
4,181

3,724
3,731
3,739
3,746

4,159
4,166
4,174
4,181

33,600
33,650
33,700
33,750

33,650
33,700
33,750
33,800

4,609
4,616
4,624
4,631

4,174
4,181
4,189
4,196

4,609
4,616
4,624
4,631

36,600
36,650
36,700
36,750

36,650
36,700
36,750
36,800

5,186
5,199
5,211
5,224

4,624
4,631
4,639
4,646

5,186
5,199
5,211
5,224

30,800
30,850
30,900
30,950

30,850
30,900
30,950
31,000

4,189
4,196
4,204
4,211

3,754
3,761
3,769
3,776

4,189
4,196
4,204
4,211

33,800
33,850
33,900
33,950

33,850
33,900
33,950
34,000

4,639
4,646
4,654
4,661

4,204
4,211
4,219
4,226

4,639
4,646
4,654
4,661

36,800
36,850
36,900
36,950

36,850
36,900
36,950
37,000

5,236
5,249
5,261
5,274

4,654
4,661
4,669
4,676

5,236
5,249
5,261
5,274

31,000

34,000

37,000

31,000
31,050
31,100
31,150

31,050
31,100
31,150
31,200

4,219
4,226
4,234
4,241

3,784
3,791
3,799
3,806

4,219
4,226
4,234
4,241

34,000
34,050
34,100
34,150

34,050
34,100
34,150
34,200

4,669
4,676
4,684
4,691

4,234
4,241
4,249
4,256

4,669
4,676
4,684
4,691

37,000
37,050
37,100
37,150

37,050
37,100
37,150
37,200

5,286
5,299
5,311
5,324

4,684
4,691
4,699
4,706

5,286
5,299
5,311
5,324

31,200
31,250
31,300
31,350

31,250
31,300
31,350
31,400

4,249
4,256
4,264
4,271

3,814
3,821
3,829
3,836

4,249
4,256
4,264
4,271

34,200
34,250
34,300
34,350

34,250
34,300
34,350
34,400

4,699
4,706
4,714
4,721

4,264
4,271
4,279
4,286

4,699
4,706
4,714
4,721

37,200
37,250
37,300
37,350

37,250
37,300
37,350
37,400

5,336
5,349
5,361
5,374

4,714
4,721
4,729
4,736

5,336
5,349
5,361
5,374

31,400
31,450
31,500
31,550

31,450
31,500
31,550
31,600

4,279
4,286
4,294
4,301

3,844
3,851
3,859
3,866

4,279
4,286
4,294
4,301

34,400
34,450
34,500
34,550

34,450
34,500
34,550
34,600

4,729
4,736
4,744
4,751

4,294
4,301
4,309
4,316

4,729
4,736
4,744
4,751

37,400
37,450
37,500
37,550

37,450
37,500
37,550
37,600

5,386
5,399
5,411
5,424

4,744
4,751
4,759
4,766

5,386
5,399
5,411
5,424

31,600
31,650
31,700
31,750

31,650
31,700
31,750
31,800

4,309
4,316
4,324
4,331

3,874
3,881
3,889
3,896

4,309
4,316
4,324
4,331

34,600
34,650
34,700
34,750

34,650
34,700
34,750
34,800

4,759
4,766
4,774
4,781

4,324
4,331
4,339
4,346

4,759
4,766
4,774
4,781

37,600
37,650
37,700
37,750

37,650
37,700
37,750
37,800

5,436
5,449
5,461
5,474

4,774
4,781
4,789
4,796

5,436
5,449
5,461
5,474

31,800
31,850
31,900
31,950

31,850
31,900
31,950
32,000

4,339
4,346
4,354
4,361

3,904
3,911
3,919
3,926

4,339
4,346
4,354
4,361

34,800
34,850
34,900
34,950

34,850
34,900
34,950
35,000

4,789
4,796
4,804
4,811

4,354
4,361
4,369
4,376

4,789
4,796
4,804
4,811

37,800
37,850
37,900
37,950

37,850
37,900
37,950
38,000

5,486
5,499
5,511
5,524

4,804
4,811
4,819
4,826

5,486
5,499
5,511
5,524

32,000
32,050
32,100
32,150

32,050
32,100
32,150
32,200

4,369
4,376
4,384
4,391

3,934
3,941
3,949
3,956

4,369
4,376
4,384
4,391

35,000
35,050
35,100
35,150

35,050
35,100
35,150
35,200

4,819
4,826
4,834
4,841

4,384
4,391
4,399
4,406

4,819
4,826
4,834
4,841

38,000
38,050
38,100
38,150

38,050
38,100
38,150
38,200

5,536
5,549
5,561
5,574

4,834
4,841
4,849
4,856

5,536
5,549
5,561
5,574

32,200
32,250
32,300
32,350

32,250
32,300
32,350
32,400

4,399
4,406
4,414
4,421

3,964
3,971
3,979
3,986

4,399
4,406
4,414
4,421

35,200
35,250
35,300
35,350

35,250
35,300
35,350
35,400

4,849
4,856
4,864
4,874

4,414
4,421
4,429
4,436

4,849
4,856
4,864
4,874

38,200
38,250
38,300
38,350

38,250
38,300
38,350
38,400

5,586
5,599
5,611
5,624

4,864
4,871
4,879
4,886

5,586
5,599
5,611
5,624

32,400
32,450
32,500
32,550

32,450
32,500
32,550
32,600

4,429
4,436
4,444
4,451

3,994
4,001
4,009
4,016

4,429
4,436
4,444
4,451

35,400
35,450
35,500
35,550

35,450
35,500
35,550
35,600

4,886
4,899
4,911
4,924

4,444
4,451
4,459
4,466

4,886
4,899
4,911
4,924

38,400
38,450
38,500
38,550

38,450
38,500
38,550
38,600

5,636
5,649
5,661
5,674

4,894
4,901
4,909
4,916

5,636
5,649
5,661
5,674

32,600
32,650
32,700
32,750

32,650
32,700
32,750
32,800

4,459
4,466
4,474
4,481

4,024
4,031
4,039
4,046

4,459
4,466
4,474
4,481

35,600
35,650
35,700
35,750

35,650
35,700
35,750
35,800

4,936
4,949
4,961
4,974

4,474
4,481
4,489
4,496

4,936
4,949
4,961
4,974

38,600
38,650
38,700
38,750

38,650
38,700
38,750
38,800

5,686
5,699
5,711
5,724

4,924
4,931
4,939
4,946

5,686
5,699
5,711
5,724

32,800
32,850
32,900
32,950

32,850
32,900
32,950
33,000

4,489
4,496
4,504
4,511

4,054
4,061
4,069
4,076

4,489
4,496
4,504
4,511

35,800
35,850
35,900
35,950

35,850
35,900
35,950
36,000

4,986
4,999
5,011
5,024

4,504
4,511
4,519
4,526

4,986
4,999
5,011
5,024

38,800
38,850
38,900
38,950

38,850
38,900
38,950
39,000

5,736
5,749
5,761
5,774

4,954
4,961
4,969
4,976

5,736
5,749
5,761
5,774

32,000

35,000

38,000

(Continued)

-58-

Instructions for Form 1040NR (2012)

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

39,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

42,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

45,000

39,000
39,050
39,100
39,150

39,050
39,100
39,150
39,200

5,786
5,799
5,811
5,824

4,984
4,991
4,999
5,006

5,786
5,799
5,811
5,824

42,000
42,050
42,100
42,150

42,050
42,100
42,150
42,200

6,536
6,549
6,561
6,574

5,434
5,441
5,449
5,456

6,536
6,549
6,561
6,574

45,000
45,050
45,100
45,150

45,050
45,100
45,150
45,200

7,286
7,299
7,311
7,324

5,884
5,891
5,899
5,906

7,286
7,299
7,311
7,324

39,200
39,250
39,300
39,350

39,250
39,300
39,350
39,400

5,836
5,849
5,861
5,874

5,014
5,021
5,029
5,036

5,836
5,849
5,861
5,874

42,200
42,250
42,300
42,350

42,250
42,300
42,350
42,400

6,586
6,599
6,611
6,624

5,464
5,471
5,479
5,486

6,586
6,599
6,611
6,624

45,200
45,250
45,300
45,350

45,250
45,300
45,350
45,400

7,336
7,349
7,361
7,374

5,914
5,921
5,929
5,936

7,336
7,349
7,361
7,374

39,400
39,450
39,500
39,550

39,450
39,500
39,550
39,600

5,886
5,899
5,911
5,924

5,044
5,051
5,059
5,066

5,886
5,899
5,911
5,924

42,400
42,450
42,500
42,550

42,450
42,500
42,550
42,600

6,636
6,649
6,661
6,674

5,494
5,501
5,509
5,516

6,636
6,649
6,661
6,674

45,400
45,450
45,500
45,550

45,450
45,500
45,550
45,600

7,386
7,399
7,411
7,424

5,944
5,951
5,959
5,966

7,386
7,399
7,411
7,424

39,600
39,650
39,700
39,750

39,650
39,700
39,750
39,800

5,936
5,949
5,961
5,974

5,074
5,081
5,089
5,096

5,936
5,949
5,961
5,974

42,600
42,650
42,700
42,750

42,650
42,700
42,750
42,800

6,686
6,699
6,711
6,724

5,524
5,531
5,539
5,546

6,686
6,699
6,711
6,724

45,600
45,650
45,700
45,750

45,650
45,700
45,750
45,800

7,436
7,449
7,461
7,474

5,974
5,981
5,989
5,996

7,436
7,449
7,461
7,474

39,800
39,850
39,900
39,950

39,850
39,900
39,950
40,000

5,986
5,999
6,011
6,024

5,104
5,111
5,119
5,126

5,986
5,999
6,011
6,024

42,800
42,850
42,900
42,950

42,850
42,900
42,950
43,000

6,736
6,749
6,761
6,774

5,554
5,561
5,569
5,576

6,736
6,749
6,761
6,774

45,800
45,850
45,900
45,950

45,850
45,900
45,950
46,000

7,486
7,499
7,511
7,524

6,004
6,011
6,019
6,026

7,486
7,499
7,511
7,524

40,000

43,000

46,000

40,000
40,050
40,100
40,150

40,050
40,100
40,150
40,200

6,036
6,049
6,061
6,074

5,134
5,141
5,149
5,156

6,036
6,049
6,061
6,074

43,000
43,050
43,100
43,150

43,050
43,100
43,150
43,200

6,786
6,799
6,811
6,824

5,584
5,591
5,599
5,606

6,786
6,799
6,811
6,824

46,000
46,050
46,100
46,150

46,050
46,100
46,150
46,200

7,536
7,549
7,561
7,574

6,034
6,041
6,049
6,056

7,536
7,549
7,561
7,574

40,200
40,250
40,300
40,350

40,250
40,300
40,350
40,400

6,086
6,099
6,111
6,124

5,164
5,171
5,179
5,186

6,086
6,099
6,111
6,124

43,200
43,250
43,300
43,350

43,250
43,300
43,350
43,400

6,836
6,849
6,861
6,874

5,614
5,621
5,629
5,636

6,836
6,849
6,861
6,874

46,200
46,250
46,300
46,350

46,250
46,300
46,350
46,400

7,586
7,599
7,611
7,624

6,064
6,071
6,079
6,086

7,586
7,599
7,611
7,624

40,400
40,450
40,500
40,550

40,450
40,500
40,550
40,600

6,136
6,149
6,161
6,174

5,194
5,201
5,209
5,216

6,136
6,149
6,161
6,174

43,400
43,450
43,500
43,550

43,450
43,500
43,550
43,600

6,886
6,899
6,911
6,924

5,644
5,651
5,659
5,666

6,886
6,899
6,911
6,924

46,400
46,450
46,500
46,550

46,450
46,500
46,550
46,600

7,636
7,649
7,661
7,674

6,094
6,101
6,109
6,116

7,636
7,649
7,661
7,674

40,600
40,650
40,700
40,750

40,650
40,700
40,750
40,800

6,186
6,199
6,211
6,224

5,224
5,231
5,239
5,246

6,186
6,199
6,211
6,224

43,600
43,650
43,700
43,750

43,650
43,700
43,750
43,800

6,936
6,949
6,961
6,974

5,674
5,681
5,689
5,696

6,936
6,949
6,961
6,974

46,600
46,650
46,700
46,750

46,650
46,700
46,750
46,800

7,686
7,699
7,711
7,724

6,124
6,131
6,139
6,146

7,686
7,699
7,711
7,724

40,800
40,850
40,900
40,950

40,850
40,900
40,950
41,000

6,236
6,249
6,261
6,274

5,254
5,261
5,269
5,276

6,236
6,249
6,261
6,274

43,800
43,850
43,900
43,950

43,850
43,900
43,950
44,000

6,986
6,999
7,011
7,024

5,704
5,711
5,719
5,726

6,986
6,999
7,011
7,024

46,800
46,850
46,900
46,950

46,850
46,900
46,950
47,000

7,736
7,749
7,761
7,774

6,154
6,161
6,169
6,176

7,736
7,749
7,761
7,774

41,000
41,050
41,100
41,150

41,050
41,100
41,150
41,200

6,286
6,299
6,311
6,324

5,284
5,291
5,299
5,306

6,286
6,299
6,311
6,324

44,000
44,050
44,100
44,150

44,050
44,100
44,150
44,200

7,036
7,049
7,061
7,074

5,734
5,741
5,749
5,756

7,036
7,049
7,061
7,074

47,000
47,050
47,100
47,150

47,050
47,100
47,150
47,200

7,786
7,799
7,811
7,824

6,184
6,191
6,199
6,206

7,786
7,799
7,811
7,824

41,200
41,250
41,300
41,350

41,250
41,300
41,350
41,400

6,336
6,349
6,361
6,374

5,314
5,321
5,329
5,336

6,336
6,349
6,361
6,374

44,200
44,250
44,300
44,350

44,250
44,300
44,350
44,400

7,086
7,099
7,111
7,124

5,764
5,771
5,779
5,786

7,086
7,099
7,111
7,124

47,200
47,250
47,300
47,350

47,250
47,300
47,350
47,400

7,836
7,849
7,861
7,874

6,214
6,221
6,229
6,236

7,836
7,849
7,861
7,874

41,400
41,450
41,500
41,550

41,450
41,500
41,550
41,600

6,386
6,399
6,411
6,424

5,344
5,351
5,359
5,366

6,386
6,399
6,411
6,424

44,400
44,450
44,500
44,550

44,450
44,500
44,550
44,600

7,136
7,149
7,161
7,174

5,794
5,801
5,809
5,816

7,136
7,149
7,161
7,174

47,400
47,450
47,500
47,550

47,450
47,500
47,550
47,600

7,886
7,899
7,911
7,924

6,244
6,251
6,259
6,266

7,886
7,899
7,911
7,924

41,600
41,650
41,700
41,750

41,650
41,700
41,750
41,800

6,436
6,449
6,461
6,474

5,374
5,381
5,389
5,396

6,436
6,449
6,461
6,474

44,600
44,650
44,700
44,750

44,650
44,700
44,750
44,800

7,186
7,199
7,211
7,224

5,824
5,831
5,839
5,846

7,186
7,199
7,211
7,224

47,600
47,650
47,700
47,750

47,650
47,700
47,750
47,800

7,936
7,949
7,961
7,974

6,274
6,281
6,289
6,296

7,936
7,949
7,961
7,974

41,800
41,850
41,900
41,950

41,850
41,900
41,950
42,000

6,486
6,499
6,511
6,524

5,404
5,411
5,419
5,426

6,486
6,499
6,511
6,524

44,800
44,850
44,900
44,950

44,850
44,900
44,950
45,000

7,236
7,249
7,261
7,274

5,854
5,861
5,869
5,876

7,236
7,249
7,261
7,274

47,800
47,850
47,900
47,950

47,850
47,900
47,950
48,000

7,986
7,999
8,011
8,024

6,304
6,311
6,319
6,326

7,986
7,999
8,011
8,024

41,000

44,000

47,000

(Continued)

Instructions for Form 1040NR (2012)

-59-

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

48,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

51,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

54,000

48,000
48,050
48,100
48,150

48,050
48,100
48,150
48,200

8,036
8,049
8,061
8,074

6,334
6,341
6,349
6,356

8,036
8,049
8,061
8,074

51,000
51,050
51,100
51,150

51,050
51,100
51,150
51,200

8,786
8,799
8,811
8,824

6,784
6,791
6,799
6,806

8,786
8,799
8,811
8,824

54,000
54,050
54,100
54,150

54,050
54,100
54,150
54,200

9,536
9,549
9,561
9,574

7,234
7,241
7,249
7,256

9,536
9,549
9,561
9,574

48,200
48,250
48,300
48,350

48,250
48,300
48,350
48,400

8,086
8,099
8,111
8,124

6,364
6,371
6,379
6,386

8,086
8,099
8,111
8,124

51,200
51,250
51,300
51,350

51,250
51,300
51,350
51,400

8,836
8,849
8,861
8,874

6,814
6,821
6,829
6,836

8,836
8,849
8,861
8,874

54,200
54,250
54,300
54,350

54,250
54,300
54,350
54,400

9,586
9,599
9,611
9,624

7,264
7,271
7,279
7,286

9,586
9,599
9,611
9,624

48,400
48,450
48,500
48,550

48,450
48,500
48,550
48,600

8,136
8,149
8,161
8,174

6,394
6,401
6,409
6,416

8,136
8,149
8,161
8,174

51,400
51,450
51,500
51,550

51,450
51,500
51,550
51,600

8,886
8,899
8,911
8,924

6,844
6,851
6,859
6,866

8,886
8,899
8,911
8,924

54,400
54,450
54,500
54,550

54,450
54,500
54,550
54,600

9,636
9,649
9,661
9,674

7,294
7,301
7,309
7,316

9,636
9,649
9,661
9,674

48,600
48,650
48,700
48,750

48,650
48,700
48,750
48,800

8,186
8,199
8,211
8,224

6,424
6,431
6,439
6,446

8,186
8,199
8,211
8,224

51,600
51,650
51,700
51,750

51,650
51,700
51,750
51,800

8,936
8,949
8,961
8,974

6,874
6,881
6,889
6,896

8,936
8,949
8,961
8,974

54,600
54,650
54,700
54,750

54,650
54,700
54,750
54,800

9,686
9,699
9,711
9,724

7,324
7,331
7,339
7,346

9,686
9,699
9,711
9,724

48,800
48,850
48,900
48,950

48,850
48,900
48,950
49,000

8,236
8,249
8,261
8,274

6,454
6,461
6,469
6,476

8,236
8,249
8,261
8,274

51,800
51,850
51,900
51,950

51,850
51,900
51,950
52,000

8,986
8,999
9,011
9,024

6,904
6,911
6,919
6,926

8,986
8,999
9,011
9,024

54,800
54,850
54,900
54,950

54,850
54,900
54,950
55,000

9,736
9,749
9,761
9,774

7,354
7,361
7,369
7,376

9,736
9,749
9,761
9,774

49,000

52,000

55,000

49,000
49,050
49,100
49,150

49,050
49,100
49,150
49,200

8,286
8,299
8,311
8,324

6,484
6,491
6,499
6,506

8,286
8,299
8,311
8,324

52,000
52,050
52,100
52,150

52,050
52,100
52,150
52,200

9,036
9,049
9,061
9,074

6,934
6,941
6,949
6,956

9,036
9,049
9,061
9,074

55,000
55,050
55,100
55,150

55,050
55,100
55,150
55,200

9,786
9,799
9,811
9,824

7,384
7,391
7,399
7,406

9,786
9,799
9,811
9,824

49,200
49,250
49,300
49,350

49,250
49,300
49,350
49,400

8,336
8,349
8,361
8,374

6,514
6,521
6,529
6,536

8,336
8,349
8,361
8,374

52,200
52,250
52,300
52,350

52,250
52,300
52,350
52,400

9,086
9,099
9,111
9,124

6,964
6,971
6,979
6,986

9,086
9,099
9,111
9,124

55,200
55,250
55,300
55,350

55,250
55,300
55,350
55,400

9,836
9,849
9,861
9,874

7,414
7,421
7,429
7,436

9,836
9,849
9,861
9,874

49,400
49,450
49,500
49,550

49,450
49,500
49,550
49,600

8,386
8,399
8,411
8,424

6,544
6,551
6,559
6,566

8,386
8,399
8,411
8,424

52,400
52,450
52,500
52,550

52,450
52,500
52,550
52,600

9,136
9,149
9,161
9,174

6,994
7,001
7,009
7,016

9,136
9,149
9,161
9,174

55,400
55,450
55,500
55,550

55,450
55,500
55,550
55,600

9,886
9,899
9,911
9,924

7,444
7,451
7,459
7,466

9,886
9,899
9,911
9,924

49,600
49,650
49,700
49,750

49,650
49,700
49,750
49,800

8,436
8,449
8,461
8,474

6,574
6,581
6,589
6,596

8,436
8,449
8,461
8,474

52,600
52,650
52,700
52,750

52,650
52,700
52,750
52,800

9,186
9,199
9,211
9,224

7,024
7,031
7,039
7,046

9,186
9,199
9,211
9,224

55,600
55,650
55,700
55,750

55,650
55,700
55,750
55,800

9,936
9,949
9,961
9,974

7,474
7,481
7,489
7,496

9,936
9,949
9,961
9,974

49,800
49,850
49,900
49,950

49,850
49,900
49,950
50,000

8,486
8,499
8,511
8,524

6,604
6,611
6,619
6,626

8,486
8,499
8,511
8,524

52,800
52,850
52,900
52,950

52,850
52,900
52,950
53,000

9,236
9,249
9,261
9,274

7,054
7,061
7,069
7,076

9,236
9,249
9,261
9,274

55,800
55,850
55,900
55,950

55,850
55,900
55,950
56,000

9,986
9,999
10,011
10,024

7,504
7,511
7,519
7,526

9,986
9,999
10,011
10,024

50,000
50,050
50,100
50,150

50,050
50,100
50,150
50,200

8,536
8,549
8,561
8,574

6,634
6,641
6,649
6,656

8,536
8,549
8,561
8,574

53,000
53,050
53,100
53,150

53,050
53,100
53,150
53,200

9,286
9,299
9,311
9,324

7,084
7,091
7,099
7,106

9,286
9,299
9,311
9,324

56,000
56,050
56,100
56,150

56,050
56,100
56,150
56,200

10,036
10,049
10,061
10,074

7,534
7,541
7,549
7,556

10,036
10,049
10,061
10,074

50,200
50,250
50,300
50,350

50,250
50,300
50,350
50,400

8,586
8,599
8,611
8,624

6,664
6,671
6,679
6,686

8,586
8,599
8,611
8,624

53,200
53,250
53,300
53,350

53,250
53,300
53,350
53,400

9,336
9,349
9,361
9,374

7,114
7,121
7,129
7,136

9,336
9,349
9,361
9,374

56,200
56,250
56,300
56,350

56,250
56,300
56,350
56,400

10,086
10,099
10,111
10,124

7,564
7,571
7,579
7,586

10,086
10,099
10,111
10,124

50,400
50,450
50,500
50,550

50,450
50,500
50,550
50,600

8,636
8,649
8,661
8,674

6,694
6,701
6,709
6,716

8,636
8,649
8,661
8,674

53,400
53,450
53,500
53,550

53,450
53,500
53,550
53,600

9,386
9,399
9,411
9,424

7,144
7,151
7,159
7,166

9,386
9,399
9,411
9,424

56,400
56,450
56,500
56,550

56,450
56,500
56,550
56,600

10,136
10,149
10,161
10,174

7,594
7,601
7,609
7,616

10,136
10,149
10,161
10,174

50,600
50,650
50,700
50,750

50,650
50,700
50,750
50,800

8,686
8,699
8,711
8,724

6,724
6,731
6,739
6,746

8,686
8,699
8,711
8,724

53,600
53,650
53,700
53,750

53,650
53,700
53,750
53,800

9,436
9,449
9,461
9,474

7,174
7,181
7,189
7,196

9,436
9,449
9,461
9,474

56,600
56,650
56,700
56,750

56,650
56,700
56,750
56,800

10,186
10,199
10,211
10,224

7,624
7,631
7,639
7,646

10,186
10,199
10,211
10,224

50,800
50,850
50,900
50,950

50,850
50,900
50,950
51,000

8,736
8,749
8,761
8,774

6,754
6,761
6,769
6,776

8,736
8,749
8,761
8,774

53,800
53,850
53,900
53,950

53,850
53,900
53,950
54,000

9,486
9,499
9,511
9,524

7,204
7,211
7,219
7,226

9,486
9,499
9,511
9,524

56,800
56,850
56,900
56,950

56,850
56,900
56,950
57,000

10,236
10,249
10,261
10,274

7,654
7,661
7,669
7,676

10,236
10,249
10,261
10,274

50,000

53,000

56,000

(Continued)

-60-

Instructions for Form 1040NR (2012)

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

57,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

60,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

63,000

57,000
57,050
57,100
57,150

57,050
57,100
57,150
57,200

10,286
10,299
10,311
10,324

7,684
7,691
7,699
7,706

10,286
10,299
10,311
10,324

60,000
60,050
60,100
60,150

60,050
60,100
60,150
60,200

11,036
11,049
11,061
11,074

8,134
8,141
8,149
8,156

11,036
11,049
11,061
11,074

63,000
63,050
63,100
63,150

63,050
63,100
63,150
63,200

11,786
11,799
11,811
11,824

8,584
8,591
8,599
8,606

11,786
11,799
11,811
11,824

57,200
57,250
57,300
57,350

57,250
57,300
57,350
57,400

10,336
10,349
10,361
10,374

7,714
7,721
7,729
7,736

10,336
10,349
10,361
10,374

60,200
60,250
60,300
60,350

60,250
60,300
60,350
60,400

11,086
11,099
11,111
11,124

8,164
8,171
8,179
8,186

11,086
11,099
11,111
11,124

63,200
63,250
63,300
63,350

63,250
63,300
63,350
63,400

11,836
11,849
11,861
11,874

8,614
8,621
8,629
8,636

11,836
11,849
11,861
11,874

57,400
57,450
57,500
57,550

57,450
57,500
57,550
57,600

10,386
10,399
10,411
10,424

7,744
7,751
7,759
7,766

10,386
10,399
10,411
10,424

60,400
60,450
60,500
60,550

60,450
60,500
60,550
60,600

11,136
11,149
11,161
11,174

8,194
8,201
8,209
8,216

11,136
11,149
11,161
11,174

63,400
63,450
63,500
63,550

63,450
63,500
63,550
63,600

11,886
11,899
11,911
11,924

8,644
8,651
8,659
8,666

11,886
11,899
11,911
11,924

57,600
57,650
57,700
57,750

57,650
57,700
57,750
57,800

10,436
10,449
10,461
10,474

7,774
7,781
7,789
7,796

10,436
10,449
10,461
10,474

60,600
60,650
60,700
60,750

60,650
60,700
60,750
60,800

11,186
11,199
11,211
11,224

8,224
8,231
8,239
8,246

11,186
11,199
11,211
11,224

63,600
63,650
63,700
63,750

63,650
63,700
63,750
63,800

11,936
11,949
11,961
11,974

8,674
8,681
8,689
8,696

11,936
11,949
11,961
11,974

57,800
57,850
57,900
57,950

57,850
57,900
57,950
58,000

10,486
10,499
10,511
10,524

7,804
7,811
7,819
7,826

10,486
10,499
10,511
10,524

60,800
60,850
60,900
60,950

60,850
60,900
60,950
61,000

11,236
11,249
11,261
11,274

8,254
8,261
8,269
8,276

11,236
11,249
11,261
11,274

63,800
63,850
63,900
63,950

63,850
63,900
63,950
64,000

11,986
11,999
12,011
12,024

8,704
8,711
8,719
8,726

11,986
11,999
12,011
12,024

58,000

61,000

64,000

58,000
58,050
58,100
58,150

58,050
58,100
58,150
58,200

10,536
10,549
10,561
10,574

7,834
7,841
7,849
7,856

10,536
10,549
10,561
10,574

61,000
61,050
61,100
61,150

61,050
61,100
61,150
61,200

11,286
11,299
11,311
11,324

8,284
8,291
8,299
8,306

11,286
11,299
11,311
11,324

64,000
64,050
64,100
64,150

64,050
64,100
64,150
64,200

12,036
12,049
12,061
12,074

8,734
8,741
8,749
8,756

12,036
12,049
12,061
12,074

58,200
58,250
58,300
58,350

58,250
58,300
58,350
58,400

10,586
10,599
10,611
10,624

7,864
7,871
7,879
7,886

10,586
10,599
10,611
10,624

61,200
61,250
61,300
61,350

61,250
61,300
61,350
61,400

11,336
11,349
11,361
11,374

8,314
8,321
8,329
8,336

11,336
11,349
11,361
11,374

64,200
64,250
64,300
64,350

64,250
64,300
64,350
64,400

12,086
12,099
12,111
12,124

8,764
8,771
8,779
8,786

12,086
12,099
12,111
12,124

58,400
58,450
58,500
58,550

58,450
58,500
58,550
58,600

10,636
10,649
10,661
10,674

7,894
7,901
7,909
7,916

10,636
10,649
10,661
10,674

61,400
61,450
61,500
61,550

61,450
61,500
61,550
61,600

11,386
11,399
11,411
11,424

8,344
8,351
8,359
8,366

11,386
11,399
11,411
11,424

64,400
64,450
64,500
64,550

64,450
64,500
64,550
64,600

12,136
12,149
12,161
12,174

8,794
8,801
8,809
8,816

12,136
12,149
12,161
12,174

58,600
58,650
58,700
58,750

58,650
58,700
58,750
58,800

10,686
10,699
10,711
10,724

7,924
7,931
7,939
7,946

10,686
10,699
10,711
10,724

61,600
61,650
61,700
61,750

61,650
61,700
61,750
61,800

11,436
11,449
11,461
11,474

8,374
8,381
8,389
8,396

11,436
11,449
11,461
11,474

64,600
64,650
64,700
64,750

64,650
64,700
64,750
64,800

12,186
12,199
12,211
12,224

8,824
8,831
8,839
8,846

12,186
12,199
12,211
12,224

58,800
58,850
58,900
58,950

58,850
58,900
58,950
59,000

10,736
10,749
10,761
10,774

7,954
7,961
7,969
7,976

10,736
10,749
10,761
10,774

61,800
61,850
61,900
61,950

61,850
61,900
61,950
62,000

11,486
11,499
11,511
11,524

8,404
8,411
8,419
8,426

11,486
11,499
11,511
11,524

64,800
64,850
64,900
64,950

64,850
64,900
64,950
65,000

12,236
12,249
12,261
12,274

8,854
8,861
8,869
8,876

12,236
12,249
12,261
12,274

59,000
59,050
59,100
59,150

59,050
59,100
59,150
59,200

10,786
10,799
10,811
10,824

7,984
7,991
7,999
8,006

10,786
10,799
10,811
10,824

62,000
62,050
62,100
62,150

62,050
62,100
62,150
62,200

11,536
11,549
11,561
11,574

8,434
8,441
8,449
8,456

11,536
11,549
11,561
11,574

65,000
65,050
65,100
65,150

65,050
65,100
65,150
65,200

12,286
12,299
12,311
12,324

8,884
8,891
8,899
8,906

12,286
12,299
12,311
12,324

59,200
59,250
59,300
59,350

59,250
59,300
59,350
59,400

10,836
10,849
10,861
10,874

8,014
8,021
8,029
8,036

10,836
10,849
10,861
10,874

62,200
62,250
62,300
62,350

62,250
62,300
62,350
62,400

11,586
11,599
11,611
11,624

8,464
8,471
8,479
8,486

11,586
11,599
11,611
11,624

65,200
65,250
65,300
65,350

65,250
65,300
65,350
65,400

12,336
12,349
12,361
12,374

8,914
8,921
8,929
8,936

12,336
12,349
12,361
12,374

59,400
59,450
59,500
59,550

59,450
59,500
59,550
59,600

10,886
10,899
10,911
10,924

8,044
8,051
8,059
8,066

10,886
10,899
10,911
10,924

62,400
62,450
62,500
62,550

62,450
62,500
62,550
62,600

11,636
11,649
11,661
11,674

8,494
8,501
8,509
8,516

11,636
11,649
11,661
11,674

65,400
65,450
65,500
65,550

65,450
65,500
65,550
65,600

12,386
12,399
12,411
12,424

8,944
8,951
8,959
8,966

12,386
12,399
12,411
12,424

59,600
59,650
59,700
59,750

59,650
59,700
59,750
59,800

10,936
10,949
10,961
10,974

8,074
8,081
8,089
8,096

10,936
10,949
10,961
10,974

62,600
62,650
62,700
62,750

62,650
62,700
62,750
62,800

11,686
11,699
11,711
11,724

8,524
8,531
8,539
8,546

11,686
11,699
11,711
11,724

65,600
65,650
65,700
65,750

65,650
65,700
65,750
65,800

12,436
12,449
12,461
12,474

8,974
8,981
8,989
8,996

12,436
12,449
12,461
12,474

59,800
59,850
59,900
59,950

59,850
59,900
59,950
60,000

10,986
10,999
11,011
11,024

8,104
8,111
8,119
8,126

10,986
10,999
11,011
11,024

62,800
62,850
62,900
62,950

62,850
62,900
62,950
63,000

11,736
11,749
11,761
11,774

8,554
8,561
8,569
8,576

11,736
11,749
11,761
11,774

65,800
65,850
65,900
65,950

65,850
65,900
65,950
66,000

12,486
12,499
12,511
12,524

9,004
9,011
9,019
9,026

12,486
12,499
12,511
12,524

59,000

62,000

65,000

(Continued)

Instructions for Form 1040NR (2012)

-61-

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

66,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

69,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

72,000

66,000
66,050
66,100
66,150

66,050
66,100
66,150
66,200

12,536
12,549
12,561
12,574

9,034
9,041
9,049
9,056

12,536
12,549
12,561
12,574

69,000
69,050
69,100
69,150

69,050
69,100
69,150
69,200

13,286
13,299
13,311
13,324

9,484
9,491
9,499
9,506

13,286
13,299
13,311
13,324

72,000
72,050
72,100
72,150

72,050
72,100
72,150
72,200

14,036
14,049
14,061
14,074

10,066
10,079
10,091
10,104

14,057
14,071
14,085
14,099

66,200
66,250
66,300
66,350

66,250
66,300
66,350
66,400

12,586
12,599
12,611
12,624

9,064
9,071
9,079
9,086

12,586
12,599
12,611
12,624

69,200
69,250
69,300
69,350

69,250
69,300
69,350
69,400

13,336
13,349
13,361
13,374

9,514
9,521
9,529
9,536

13,336
13,349
13,361
13,374

72,200
72,250
72,300
72,350

72,250
72,300
72,350
72,400

14,086
14,099
14,111
14,124

10,116
10,129
10,141
10,154

14,113
14,127
14,141
14,155

66,400
66,450
66,500
66,550

66,450
66,500
66,550
66,600

12,636
12,649
12,661
12,674

9,094
9,101
9,109
9,116

12,636
12,649
12,661
12,674

69,400
69,450
69,500
69,550

69,450
69,500
69,550
69,600

13,386
13,399
13,411
13,424

9,544
9,551
9,559
9,566

13,386
13,399
13,411
13,424

72,400
72,450
72,500
72,550

72,450
72,500
72,550
72,600

14,136
14,149
14,161
14,174

10,166
10,179
10,191
10,204

14,169
14,183
14,197
14,211

66,600
66,650
66,700
66,750

66,650
66,700
66,750
66,800

12,686
12,699
12,711
12,724

9,124
9,131
9,139
9,146

12,686
12,699
12,711
12,724

69,600
69,650
69,700
69,750

69,650
69,700
69,750
69,800

13,436
13,449
13,461
13,474

9,574
9,581
9,589
9,596

13,436
13,449
13,461
13,474

72,600
72,650
72,700
72,750

72,650
72,700
72,750
72,800

14,186
14,199
14,211
14,224

10,216
10,229
10,241
10,254

14,225
14,239
14,253
14,267

66,800
66,850
66,900
66,950

66,850
66,900
66,950
67,000

12,736
12,749
12,761
12,774

9,154
9,161
9,169
9,176

12,736
12,749
12,761
12,774

69,800
69,850
69,900
69,950

69,850
69,900
69,950
70,000

13,486
13,499
13,511
13,524

9,604
9,611
9,619
9,626

13,486
13,499
13,511
13,524

72,800
72,850
72,900
72,950

72,850
72,900
72,950
73,000

14,236
14,249
14,261
14,274

10,266
10,279
10,291
10,304

14,281
14,295
14,309
14,323

67,000

70,000

73,000

67,000
67,050
67,100
67,150

67,050
67,100
67,150
67,200

12,786
12,799
12,811
12,824

9,184
9,191
9,199
9,206

12,786
12,799
12,811
12,824

70,000
70,050
70,100
70,150

70,050
70,100
70,150
70,200

13,536
13,549
13,561
13,574

9,634
9,641
9,649
9,656

13,536
13,549
13,561
13,574

73,000
73,050
73,100
73,150

73,050
73,100
73,150
73,200

14,286
14,299
14,311
14,324

10,316
10,329
10,341
10,354

14,337
14,351
14,365
14,379

67,200
67,250
67,300
67,350

67,250
67,300
67,350
67,400

12,836
12,849
12,861
12,874

9,214
9,221
9,229
9,236

12,836
12,849
12,861
12,874

70,200
70,250
70,300
70,350

70,250
70,300
70,350
70,400

13,586
13,599
13,611
13,624

9,664
9,671
9,679
9,686

13,586
13,599
13,611
13,624

73,200
73,250
73,300
73,350

73,250
73,300
73,350
73,400

14,336
14,349
14,361
14,374

10,366
10,379
10,391
10,404

14,393
14,407
14,421
14,435

67,400
67,450
67,500
67,550

67,450
67,500
67,550
67,600

12,886
12,899
12,911
12,924

9,244
9,251
9,259
9,266

12,886
12,899
12,911
12,924

70,400
70,450
70,500
70,550

70,450
70,500
70,550
70,600

13,636
13,649
13,661
13,674

9,694
9,701
9,709
9,716

13,636
13,649
13,661
13,674

73,400
73,450
73,500
73,550

73,450
73,500
73,550
73,600

14,386
14,399
14,411
14,424

10,416
10,429
10,441
10,454

14,449
14,463
14,477
14,491

67,600
67,650
67,700
67,750

67,650
67,700
67,750
67,800

12,936
12,949
12,961
12,974

9,274
9,281
9,289
9,296

12,936
12,949
12,961
12,974

70,600
70,650
70,700
70,750

70,650
70,700
70,750
70,800

13,686
13,699
13,711
13,724

9,724
9,731
9,741
9,754

13,686
13,699
13,711
13,724

73,600
73,650
73,700
73,750

73,650
73,700
73,750
73,800

14,436
14,449
14,461
14,474

10,466
10,479
10,491
10,504

14,505
14,519
14,533
14,547

67,800
67,850
67,900
67,950

67,850
67,900
67,950
68,000

12,986
12,999
13,011
13,024

9,304
9,311
9,319
9,326

12,986
12,999
13,011
13,024

70,800
70,850
70,900
70,950

70,850
70,900
70,950
71,000

13,736
13,749
13,761
13,774

9,766
9,779
9,791
9,804

13,736
13,749
13,761
13,774

73,800
73,850
73,900
73,950

73,850
73,900
73,950
74,000

14,486
14,499
14,511
14,524

10,516
10,529
10,541
10,554

14,561
14,575
14,589
14,603

68,000
68,050
68,100
68,150

68,050
68,100
68,150
68,200

13,036
13,049
13,061
13,074

9,334
9,341
9,349
9,356

13,036
13,049
13,061
13,074

71,000
71,050
71,100
71,150

71,050
71,100
71,150
71,200

13,786
13,799
13,811
13,824

9,816
9,829
9,841
9,854

13,786
13,799
13,811
13,824

74,000
74,050
74,100
74,150

74,050
74,100
74,150
74,200

14,536
14,549
14,561
14,574

10,566
10,579
10,591
10,604

14,617
14,631
14,645
14,659

68,200
68,250
68,300
68,350

68,250
68,300
68,350
68,400

13,086
13,099
13,111
13,124

9,364
9,371
9,379
9,386

13,086
13,099
13,111
13,124

71,200
71,250
71,300
71,350

71,250
71,300
71,350
71,400

13,836
13,849
13,861
13,874

9,866
9,879
9,891
9,904

13,836
13,849
13,861
13,875

74,200
74,250
74,300
74,350

74,250
74,300
74,350
74,400

14,586
14,599
14,611
14,624

10,616
10,629
10,641
10,654

14,673
14,687
14,701
14,715

68,400
68,450
68,500
68,550

68,450
68,500
68,550
68,600

13,136
13,149
13,161
13,174

9,394
9,401
9,409
9,416

13,136
13,149
13,161
13,174

71,400
71,450
71,500
71,550

71,450
71,500
71,550
71,600

13,886
13,899
13,911
13,924

9,916
9,929
9,941
9,954

13,889
13,903
13,917
13,931

74,400
74,450
74,500
74,550

74,450
74,500
74,550
74,600

14,636
14,649
14,661
14,674

10,666
10,679
10,691
10,704

14,729
14,743
14,757
14,771

68,600
68,650
68,700
68,750

68,650
68,700
68,750
68,800

13,186
13,199
13,211
13,224

9,424
9,431
9,439
9,446

13,186
13,199
13,211
13,224

71,600
71,650
71,700
71,750

71,650
71,700
71,750
71,800

13,936
13,949
13,961
13,974

9,966
9,979
9,991
10,004

13,945
13,959
13,973
13,987

74,600
74,650
74,700
74,750

74,650
74,700
74,750
74,800

14,686
14,699
14,711
14,724

10,716
10,729
10,741
10,754

14,785
14,799
14,813
14,827

68,800
68,850
68,900
68,950

68,850
68,900
68,950
69,000

13,236
13,249
13,261
13,274

9,454
9,461
9,469
9,476

13,236
13,249
13,261
13,274

71,800
71,850
71,900
71,950

71,850
71,900
71,950
72,000

13,986
13,999
14,011
14,024

10,016
10,029
10,041
10,054

14,001
14,015
14,029
14,043

74,800
74,850
74,900
74,950

74,850
74,900
74,950
75,000

14,736
14,749
14,761
14,774

10,766
10,779
10,791
10,804

14,841
14,855
14,869
14,883

68,000

71,000

74,000

(Continued)

-62-

Instructions for Form 1040NR (2012)

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

75,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

78,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

81,000

75,000
75,050
75,100
75,150

75,050
75,100
75,150
75,200

14,786
14,799
14,811
14,824

10,816
10,829
10,841
10,854

14,897
14,911
14,925
14,939

78,000
78,050
78,100
78,150

78,050
78,100
78,150
78,200

15,536
15,549
15,561
15,574

11,566
11,579
11,591
11,604

15,737
15,751
15,765
15,779

81,000
81,050
81,100
81,150

81,050
81,100
81,150
81,200

16,286
16,299
16,311
16,324

12,316
12,329
12,341
12,354

16,577
16,591
16,605
16,619

75,200
75,250
75,300
75,350

75,250
75,300
75,350
75,400

14,836
14,849
14,861
14,874

10,866
10,879
10,891
10,904

14,953
14,967
14,981
14,995

78,200
78,250
78,300
78,350

78,250
78,300
78,350
78,400

15,586
15,599
15,611
15,624

11,616
11,629
11,641
11,654

15,793
15,807
15,821
15,835

81,200
81,250
81,300
81,350

81,250
81,300
81,350
81,400

16,336
16,349
16,361
16,374

12,366
12,379
12,391
12,404

16,633
16,647
16,661
16,675

75,400
75,450
75,500
75,550

75,450
75,500
75,550
75,600

14,886
14,899
14,911
14,924

10,916
10,929
10,941
10,954

15,009
15,023
15,037
15,051

78,400
78,450
78,500
78,550

78,450
78,500
78,550
78,600

15,636
15,649
15,661
15,674

11,666
11,679
11,691
11,704

15,849
15,863
15,877
15,891

81,400
81,450
81,500
81,550

81,450
81,500
81,550
81,600

16,386
16,399
16,411
16,424

12,416
12,429
12,441
12,454

16,689
16,703
16,717
16,731

75,600
75,650
75,700
75,750

75,650
75,700
75,750
75,800

14,936
14,949
14,961
14,974

10,966
10,979
10,991
11,004

15,065
15,079
15,093
15,107

78,600
78,650
78,700
78,750

78,650
78,700
78,750
78,800

15,686
15,699
15,711
15,724

11,716
11,729
11,741
11,754

15,905
15,919
15,933
15,947

81,600
81,650
81,700
81,750

81,650
81,700
81,750
81,800

16,436
16,449
16,461
16,474

12,466
12,479
12,491
12,504

16,745
16,759
16,773
16,787

75,800
75,850
75,900
75,950

75,850
75,900
75,950
76,000

14,986
14,999
15,011
15,024

11,016
11,029
11,041
11,054

15,121
15,135
15,149
15,163

78,800
78,850
78,900
78,950

78,850
78,900
78,950
79,000

15,736
15,749
15,761
15,774

11,766
11,779
11,791
11,804

15,961
15,975
15,989
16,003

81,800
81,850
81,900
81,950

81,850
81,900
81,950
82,000

16,486
16,499
16,511
16,524

12,516
12,529
12,541
12,554

16,801
16,815
16,829
16,843

76,000

79,000

82,000

76,000
76,050
76,100
76,150

76,050
76,100
76,150
76,200

15,036
15,049
15,061
15,074

11,066
11,079
11,091
11,104

15,177
15,191
15,205
15,219

79,000
79,050
79,100
79,150

79,050
79,100
79,150
79,200

15,786
15,799
15,811
15,824

11,816
11,829
11,841
11,854

16,017
16,031
16,045
16,059

82,000
82,050
82,100
82,150

82,050
82,100
82,150
82,200

16,536
16,549
16,561
16,574

12,566
12,579
12,591
12,604

16,857
16,871
16,885
16,899

76,200
76,250
76,300
76,350

76,250
76,300
76,350
76,400

15,086
15,099
15,111
15,124

11,116
11,129
11,141
11,154

15,233
15,247
15,261
15,275

79,200
79,250
79,300
79,350

79,250
79,300
79,350
79,400

15,836
15,849
15,861
15,874

11,866
11,879
11,891
11,904

16,073
16,087
16,101
16,115

82,200
82,250
82,300
82,350

82,250
82,300
82,350
82,400

16,586
16,599
16,611
16,624

12,616
12,629
12,641
12,654

16,913
16,927
16,941
16,955

76,400
76,450
76,500
76,550

76,450
76,500
76,550
76,600

15,136
15,149
15,161
15,174

11,166
11,179
11,191
11,204

15,289
15,303
15,317
15,331

79,400
79,450
79,500
79,550

79,450
79,500
79,550
79,600

15,886
15,899
15,911
15,924

11,916
11,929
11,941
11,954

16,129
16,143
16,157
16,171

82,400
82,450
82,500
82,550

82,450
82,500
82,550
82,600

16,636
16,649
16,661
16,674

12,666
12,679
12,691
12,704

16,969
16,983
16,997
17,011

76,600
76,650
76,700
76,750

76,650
76,700
76,750
76,800

15,186
15,199
15,211
15,224

11,216
11,229
11,241
11,254

15,345
15,359
15,373
15,387

79,600
79,650
79,700
79,750

79,650
79,700
79,750
79,800

15,936
15,949
15,961
15,974

11,966
11,979
11,991
12,004

16,185
16,199
16,213
16,227

82,600
82,650
82,700
82,750

82,650
82,700
82,750
82,800

16,686
16,699
16,711
16,724

12,716
12,729
12,741
12,754

17,025
17,039
17,053
17,067

76,800
76,850
76,900
76,950

76,850
76,900
76,950
77,000

15,236
15,249
15,261
15,274

11,266
11,279
11,291
11,304

15,401
15,415
15,429
15,443

79,800
79,850
79,900
79,950

79,850
79,900
79,950
80,000

15,986
15,999
16,011
16,024

12,016
12,029
12,041
12,054

16,241
16,255
16,269
16,283

82,800
82,850
82,900
82,950

82,850
82,900
82,950
83,000

16,736
16,749
16,761
16,774

12,766
12,779
12,791
12,804

17,081
17,095
17,109
17,123

77,000
77,050
77,100
77,150

77,050
77,100
77,150
77,200

15,286
15,299
15,311
15,324

11,316
11,329
11,341
11,354

15,457
15,471
15,485
15,499

80,000
80,050
80,100
80,150

80,050
80,100
80,150
80,200

16,036
16,049
16,061
16,074

12,066
12,079
12,091
12,104

16,297
16,311
16,325
16,339

83,000
83,050
83,100
83,150

83,050
83,100
83,150
83,200

16,786
16,799
16,811
16,824

12,816
12,829
12,841
12,854

17,137
17,151
17,165
17,179

77,200
77,250
77,300
77,350

77,250
77,300
77,350
77,400

15,336
15,349
15,361
15,374

11,366
11,379
11,391
11,404

15,513
15,527
15,541
15,555

80,200
80,250
80,300
80,350

80,250
80,300
80,350
80,400

16,086
16,099
16,111
16,124

12,116
12,129
12,141
12,154

16,353
16,367
16,381
16,395

83,200
83,250
83,300
83,350

83,250
83,300
83,350
83,400

16,836
16,849
16,861
16,874

12,866
12,879
12,891
12,904

17,193
17,207
17,221
17,235

77,400
77,450
77,500
77,550

77,450
77,500
77,550
77,600

15,386
15,399
15,411
15,424

11,416
11,429
11,441
11,454

15,569
15,583
15,597
15,611

80,400
80,450
80,500
80,550

80,450
80,500
80,550
80,600

16,136
16,149
16,161
16,174

12,166
12,179
12,191
12,204

16,409
16,423
16,437
16,451

83,400
83,450
83,500
83,550

83,450
83,500
83,550
83,600

16,886
16,899
16,911
16,924

12,916
12,929
12,941
12,954

17,249
17,263
17,277
17,291

77,600
77,650
77,700
77,750

77,650
77,700
77,750
77,800

15,436
15,449
15,461
15,474

11,466
11,479
11,491
11,504

15,625
15,639
15,653
15,667

80,600
80,650
80,700
80,750

80,650
80,700
80,750
80,800

16,186
16,199
16,211
16,224

12,216
12,229
12,241
12,254

16,465
16,479
16,493
16,507

83,600
83,650
83,700
83,750

83,650
83,700
83,750
83,800

16,936
16,949
16,961
16,974

12,966
12,979
12,991
13,004

17,305
17,319
17,333
17,347

77,800
77,850
77,900
77,950

77,850
77,900
77,950
78,000

15,486
15,499
15,511
15,524

11,516
11,529
11,541
11,554

15,681
15,695
15,709
15,723

80,800
80,850
80,900
80,950

80,850
80,900
80,950
81,000

16,236
16,249
16,261
16,274

12,266
12,279
12,291
12,304

16,521
16,535
16,549
16,563

83,800
83,850
83,900
83,950

83,850
83,900
83,950
84,000

16,986
16,999
17,011
17,024

13,016
13,029
13,041
13,054

17,361
17,375
17,389
17,403

77,000

80,000

83,000

(Continued)

Instructions for Form 1040NR (2012)

-63-

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

84,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

87,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

90,000

84,000
84,050
84,100
84,150

84,050
84,100
84,150
84,200

17,036
17,049
17,061
17,074

13,066
13,079
13,091
13,104

17,417
17,431
17,445
17,459

87,000
87,050
87,100
87,150

87,050
87,100
87,150
87,200

17,828
17,842
17,856
17,870

13,816
13,829
13,841
13,854

18,257
18,271
18,285
18,299

90,000
90,050
90,100
90,150

90,050
90,100
90,150
90,200

18,668
18,682
18,696
18,710

14,566
14,579
14,591
14,604

19,097
19,111
19,125
19,139

84,200
84,250
84,300
84,350

84,250
84,300
84,350
84,400

17,086
17,099
17,111
17,124

13,116
13,129
13,141
13,154

17,473
17,487
17,501
17,515

87,200
87,250
87,300
87,350

87,250
87,300
87,350
87,400

17,884
17,898
17,912
17,926

13,866
13,879
13,891
13,904

18,313
18,327
18,341
18,355

90,200
90,250
90,300
90,350

90,250
90,300
90,350
90,400

18,724
18,738
18,752
18,766

14,616
14,629
14,641
14,654

19,153
19,167
19,181
19,195

84,400
84,450
84,500
84,550

84,450
84,500
84,550
84,600

17,136
17,149
17,161
17,174

13,166
13,179
13,191
13,204

17,529
17,543
17,557
17,571

87,400
87,450
87,500
87,550

87,450
87,500
87,550
87,600

17,940
17,954
17,968
17,982

13,916
13,929
13,941
13,954

18,369
18,383
18,397
18,411

90,400
90,450
90,500
90,550

90,450
90,500
90,550
90,600

18,780
18,794
18,808
18,822

14,666
14,679
14,691
14,704

19,209
19,223
19,237
19,251

84,600
84,650
84,700
84,750

84,650
84,700
84,750
84,800

17,186
17,199
17,211
17,224

13,216
13,229
13,241
13,254

17,585
17,599
17,613
17,627

87,600
87,650
87,700
87,750

87,650
87,700
87,750
87,800

17,996
18,010
18,024
18,038

13,966
13,979
13,991
14,004

18,425
18,439
18,453
18,467

90,600
90,650
90,700
90,750

90,650
90,700
90,750
90,800

18,836
18,850
18,864
18,878

14,716
14,729
14,741
14,754

19,265
19,279
19,293
19,307

84,800
84,850
84,900
84,950

84,850
84,900
84,950
85,000

17,236
17,249
17,261
17,274

13,266
13,279
13,291
13,304

17,641
17,655
17,669
17,683

87,800
87,850
87,900
87,950

87,850
87,900
87,950
88,000

18,052
18,066
18,080
18,094

14,016
14,029
14,041
14,054

18,481
18,495
18,509
18,523

90,800
90,850
90,900
90,950

90,850
90,900
90,950
91,000

18,892
18,906
18,920
18,934

14,766
14,779
14,791
14,804

19,321
19,335
19,349
19,363

85,000

88,000

91,000

85,000
85,050
85,100
85,150

85,050
85,100
85,150
85,200

17,286
17,299
17,311
17,324

13,316
13,329
13,341
13,354

17,697
17,711
17,725
17,739

88,000
88,050
88,100
88,150

88,050
88,100
88,150
88,200

18,108
18,122
18,136
18,150

14,066
14,079
14,091
14,104

18,537
18,551
18,565
18,579

91,000
91,050
91,100
91,150

91,050
91,100
91,150
91,200

18,948
18,962
18,976
18,990

14,816
14,829
14,841
14,854

19,377
19,391
19,405
19,419

85,200
85,250
85,300
85,350

85,250
85,300
85,350
85,400

17,336
17,349
17,361
17,374

13,366
13,379
13,391
13,404

17,753
17,767
17,781
17,795

88,200
88,250
88,300
88,350

88,250
88,300
88,350
88,400

18,164
18,178
18,192
18,206

14,116
14,129
14,141
14,154

18,593
18,607
18,621
18,635

91,200
91,250
91,300
91,350

91,250
91,300
91,350
91,400

19,004
19,018
19,032
19,046

14,866
14,879
14,891
14,904

19,433
19,447
19,461
19,475

85,400
85,450
85,500
85,550

85,450
85,500
85,550
85,600

17,386
17,399
17,411
17,424

13,416
13,429
13,441
13,454

17,809
17,823
17,837
17,851

88,400
88,450
88,500
88,550

88,450
88,500
88,550
88,600

18,220
18,234
18,248
18,262

14,166
14,179
14,191
14,204

18,649
18,663
18,677
18,691

91,400
91,450
91,500
91,550

91,450
91,500
91,550
91,600

19,060
19,074
19,088
19,102

14,916
14,929
14,941
14,954

19,489
19,503
19,517
19,531

85,600
85,650
85,700
85,750

85,650
85,700
85,750
85,800

17,436
17,450
17,464
17,478

13,466
13,479
13,491
13,504

17,865
17,879
17,893
17,907

88,600
88,650
88,700
88,750

88,650
88,700
88,750
88,800

18,276
18,290
18,304
18,318

14,216
14,229
14,241
14,254

18,705
18,719
18,733
18,747

91,600
91,650
91,700
91,750

91,650
91,700
91,750
91,800

19,116
19,130
19,144
19,158

14,966
14,979
14,991
15,004

19,545
19,559
19,573
19,587

85,800
85,850
85,900
85,950

85,850
85,900
85,950
86,000

17,492
17,506
17,520
17,534

13,516
13,529
13,541
13,554

17,921
17,935
17,949
17,963

88,800
88,850
88,900
88,950

88,850
88,900
88,950
89,000

18,332
18,346
18,360
18,374

14,266
14,279
14,291
14,304

18,761
18,775
18,789
18,803

91,800
91,850
91,900
91,950

91,850
91,900
91,950
92,000

19,172
19,186
19,200
19,214

15,016
15,029
15,041
15,054

19,601
19,615
19,629
19,643

86,000
86,050
86,100
86,150

86,050
86,100
86,150
86,200

17,548
17,562
17,576
17,590

13,566
13,579
13,591
13,604

17,977
17,991
18,005
18,019

89,000
89,050
89,100
89,150

89,050
89,100
89,150
89,200

18,388
18,402
18,416
18,430

14,316
14,329
14,341
14,354

18,817
18,831
18,845
18,859

92,000
92,050
92,100
92,150

92,050
92,100
92,150
92,200

19,228
19,242
19,256
19,270

15,066
15,079
15,091
15,104

19,657
19,671
19,685
19,699

86,200
86,250
86,300
86,350

86,250
86,300
86,350
86,400

17,604
17,618
17,632
17,646

13,616
13,629
13,641
13,654

18,033
18,047
18,061
18,075

89,200
89,250
89,300
89,350

89,250
89,300
89,350
89,400

18,444
18,458
18,472
18,486

14,366
14,379
14,391
14,404

18,873
18,887
18,901
18,915

92,200
92,250
92,300
92,350

92,250
92,300
92,350
92,400

19,284
19,298
19,312
19,326

15,116
15,129
15,141
15,154

19,713
19,727
19,741
19,755

86,400
86,450
86,500
86,550

86,450
86,500
86,550
86,600

17,660
17,674
17,688
17,702

13,666
13,679
13,691
13,704

18,089
18,103
18,117
18,131

89,400
89,450
89,500
89,550

89,450
89,500
89,550
89,600

18,500
18,514
18,528
18,542

14,416
14,429
14,441
14,454

18,929
18,943
18,957
18,971

92,400
92,450
92,500
92,550

92,450
92,500
92,550
92,600

19,340
19,354
19,368
19,382

15,166
15,179
15,191
15,204

19,769
19,783
19,797
19,811

86,600
86,650
86,700
86,750

86,650
86,700
86,750
86,800

17,716
17,730
17,744
17,758

13,716
13,729
13,741
13,754

18,145
18,159
18,173
18,187

89,600
89,650
89,700
89,750

89,650
89,700
89,750
89,800

18,556
18,570
18,584
18,598

14,466
14,479
14,491
14,504

18,985
18,999
19,013
19,027

92,600
92,650
92,700
92,750

92,650
92,700
92,750
92,800

19,396
19,410
19,424
19,438

15,216
15,229
15,241
15,254

19,825
19,839
19,853
19,867

86,800
86,850
86,900
86,950

86,850
86,900
86,950
87,000

17,772
17,786
17,800
17,814

13,766
13,779
13,791
13,804

18,201
18,215
18,229
18,243

89,800
89,850
89,900
89,950

89,850
89,900
89,950
90,000

18,612
18,626
18,640
18,654

14,516
14,529
14,541
14,554

19,041
19,055
19,069
19,083

92,800
92,850
92,900
92,950

92,850
92,900
92,950
93,000

19,452
19,466
19,480
19,494

15,266
15,279
15,291
15,304

19,881
19,895
19,909
19,923

86,000

89,000

92,000

(Continued)

-64-

Instructions for Form 1040NR (2012)

If 1040NR, line 41 is—
At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

93,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

If 1040NR, line 41 is—
Married
filing separately

Your tax is—

96,000

At
least

But
less
than

And you are—
Single

Qualifying
Widow(er)

Married
filing separately

Your tax is—

99,000

93,000
93,050
93,100
93,150

93,050
93,100
93,150
93,200

19,508
19,522
19,536
19,550

15,316
15,329
15,341
15,354

19,937
19,951
19,965
19,979

96,000
96,050
96,100
96,150

96,050
96,100
96,150
96,200

20,348
20,362
20,376
20,390

16,066
16,079
16,091
16,104

20,777
20,791
20,805
20,819

99,000
99,050
99,100
99,150

99,050
99,100
99,150
99,200

21,188
21,202
21,216
21,230

16,816
16,829
16,841
16,854

21,617
21,631
21,645
21,659

93,200
93,250
93,300
93,350

93,250
93,300
93,350
93,400

19,564
19,578
19,592
19,606

15,366
15,379
15,391
15,404

19,993
20,007
20,021
20,035

96,200
96,250
96,300
96,350

96,250
96,300
96,350
96,400

20,404
20,418
20,432
20,446

16,116
16,129
16,141
16,154

20,833
20,847
20,861
20,875

99,200
99,250
99,300
99,350

99,250
99,300
99,350
99,400

21,244
21,258
21,272
21,286

16,866
16,879
16,891
16,904

21,673
21,687
21,701
21,715

93,400
93,450
93,500
93,550

93,450
93,500
93,550
93,600

19,620
19,634
19,648
19,662

15,416
15,429
15,441
15,454

20,049
20,063
20,077
20,091

96,400
96,450
96,500
96,550

96,450
96,500
96,550
96,600

20,460
20,474
20,488
20,502

16,166
16,179
16,191
16,204

20,889
20,903
20,917
20,931

99,400
99,450
99,500
99,550

99,450
99,500
99,550
99,600

21,300
21,314
21,328
21,342

16,916
16,929
16,941
16,954

21,729
21,743
21,757
21,771

93,600
93,650
93,700
93,750

93,650
93,700
93,750
93,800

19,676
19,690
19,704
19,718

15,466
15,479
15,491
15,504

20,105
20,119
20,133
20,147

96,600
96,650
96,700
96,750

96,650
96,700
96,750
96,800

20,516
20,530
20,544
20,558

16,216
16,229
16,241
16,254

20,945
20,959
20,973
20,987

99,600
99,650
99,700
99,750

99,650
99,700
99,750
99,800

21,356
21,370
21,384
21,398

16,966
16,979
16,991
17,004

21,785
21,799
21,813
21,827

93,800
93,850
93,900
93,950

93,850
93,900
93,950
94,000

19,732
19,746
19,760
19,774

15,516
15,529
15,541
15,554

20,161
20,175
20,189
20,203

96,800
96,850
96,900
96,950

96,850
96,900
96,950
97,000

20,572
20,586
20,600
20,614

16,266
16,279
16,291
16,304

21,001
21,015
21,029
21,043

99,800
99,850
99,900
99,950

99,850
99,900
99,950
100,000

21,412
21,426
21,440
21,454

17,016
17,029
17,041
17,054

21,841
21,855
21,869
21,883

94,000

97,000

94,000
94,050
94,100
94,150

94,050
94,100
94,150
94,200

19,788
19,802
19,816
19,830

15,566
15,579
15,591
15,604

20,217
20,231
20,245
20,259

97,000
97,050
97,100
97,150

97,050
97,100
97,150
97,200

20,628
20,642
20,656
20,670

16,316
16,329
16,341
16,354

21,057
21,071
21,085
21,099

94,200
94,250
94,300
94,350

94,250
94,300
94,350
94,400

19,844
19,858
19,872
19,886

15,616
15,629
15,641
15,654

20,273
20,287
20,301
20,315

97,200
97,250
97,300
97,350

97,250
97,300
97,350
97,400

20,684
20,698
20,712
20,726

16,366
16,379
16,391
16,404

21,113
21,127
21,141
21,155

94,400
94,450
94,500
94,550

94,450
94,500
94,550
94,600

19,900
19,914
19,928
19,942

15,666
15,679
15,691
15,704

20,329
20,343
20,357
20,371

97,400
97,450
97,500
97,550

97,450
97,500
97,550
97,600

20,740
20,754
20,768
20,782

16,416
16,429
16,441
16,454

21,169
21,183
21,197
21,211

94,600
94,650
94,700
94,750

94,650
94,700
94,750
94,800

19,956
19,970
19,984
19,998

15,716
15,729
15,741
15,754

20,385
20,399
20,413
20,427

97,600
97,650
97,700
97,750

97,650
97,700
97,750
97,800

20,796
20,810
20,824
20,838

16,466
16,479
16,491
16,504

21,225
21,239
21,253
21,267

94,800
94,850
94,900
94,950

94,850
94,900
94,950
95,000

20,012
20,026
20,040
20,054

15,766
15,779
15,791
15,804

20,441
20,455
20,469
20,483

97,800
97,850
97,900
97,950

97,850
97,900
97,950
98,000

20,852
20,866
20,880
20,894

16,516
16,529
16,541
16,554

21,281
21,295
21,309
21,323

95,000

98,000

95,000
95,050
95,100
95,150

95,050
95,100
95,150
95,200

20,068
20,082
20,096
20,110

15,816
15,829
15,841
15,854

20,497
20,511
20,525
20,539

98,000
98,050
98,100
98,150

98,050
98,100
98,150
98,200

20,908
20,922
20,936
20,950

16,566
16,579
16,591
16,604

21,337
21,351
21,365
21,379

95,200
95,250
95,300
95,350

95,250
95,300
95,350
95,400

20,124
20,138
20,152
20,166

15,866
15,879
15,891
15,904

20,553
20,567
20,581
20,595

98,200
98,250
98,300
98,350

98,250
98,300
98,350
98,400

20,964
20,978
20,992
21,006

16,616
16,629
16,641
16,654

21,393
21,407
21,421
21,435

95,400
95,450
95,500
95,550

95,450
95,500
95,550
95,600

20,180
20,194
20,208
20,222

15,916
15,929
15,941
15,954

20,609
20,623
20,637
20,651

98,400
98,450
98,500
98,550

98,450
98,500
98,550
98,600

21,020
21,034
21,048
21,062

16,666
16,679
16,691
16,704

21,449
21,463
21,477
21,491

95,600
95,650
95,700
95,750

95,650
95,700
95,750
95,800

20,236
20,250
20,264
20,278

15,966
15,979
15,991
16,004

20,665
20,679
20,693
20,707

98,600
98,650
98,700
98,750

98,650
98,700
98,750
98,800

21,076
21,090
21,104
21,118

16,716
16,729
16,741
16,754

21,505
21,519
21,533
21,547

95,800
95,850
95,900
95,950

95,850
95,900
95,950
96,000

20,292
20,306
20,320
20,334

16,016
16,029
16,041
16,054

20,721
20,735
20,749
20,763

98,800
98,850
98,900
98,950

98,850
98,900
98,950
99,000

21,132
21,146
21,160
21,174

16,766
16,779
16,791
16,804

21,561
21,575
21,589
21,603

Instructions for Form 1040NR (2012)

-65-

$100,000
or over —
use the Tax
Computation
Worksheet 

2012 Tax Computation Worksheet—Line 42

!

See the instructions for line 42 to see if you must use the worksheet below to figure your tax.

CAUTION

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the
Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, or Form 8615, enter the
amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result
on the appropriate line of the form or worksheet that you are completing.

Section A—Use if you checked filing status box 1 or 2 for Single. Complete the row below that applies to you.
Taxable income.
If line 41 is:

At least $100,000 but not over
$178,650
Over $178,650 but not over
$388,350
Over $388,350

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 42

$

× 28% (.28) $

$ 6,539.50 $

$
$

× 33% (.33) $
× 35% (.35) $

$15,472.00 $
$23,239.00 $

Section B—Use if you checked filing status box 6 for Qualifying widow(er). Complete the row that applies to you.
Taxable income.
If line 41 is:

At least $100,000 but not over
$142,700
Over $142,700 but not over
$217,450
Over $217,450 but not over
$388,350
Over $388,350

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 42

$

× 25% (.25) $

$ 7,940.00 $

$

× 28% (.28) $

$12,221.00 $

$
$

× 33% (.33) $
× 35% (.35) $

$23,093.50 $
$30,860.50 $

Section C—Use if you checked filing status box 3, 4, or 5 for Married filing separately. Complete the row that applies
to you.
Taxable income.
If line 41 is:

At least $100,000 but not over
$108,725
At least $108,725 but not over
$194,175
Over $194,175

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 42

$

× 28% (.28) $

$ 6,110.50 $

$
$

× 33% (.33) $
× 35% (.35) $

$11,546.75 $
$15,430.25 $

-66-

Instructions for Form 1040NR (2012)

2012 Tax Rate Schedules
Estates or Trusts. Use Schedule W below to compute your tax.
Individuals. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on the previous page to figure
your tax. The Tax Rate Schedules are shown so you can see that tax rate that applies to all levels of taxable income. Do not
use them to figure your tax. Instead, see the instructions for line 42, earlier.

!

CAUTION

Schedule W
Estates or Trusts—Use this schedule for a nonresident
alien estate or trust
If line 41 is:
The tax is:
Over—

But not
over—

$0
$2,400
............... 15%
2,400
5,600
$360.00 + 25%
5,6000
8,500
1,160.00 + 28%
8,500
11,650
1,972.00 + 33%
11,650
-----3,011.50 + 35%
Schedule Y
Married Filing Separate Returns—If you checked
Filing Status Box 3, 4, or 5 on Form 1040NR
If line 41 is:
The tax is:
Over—

But not
over—

$0
8,700
35,350
71,350
108,725
194,175

$8,700
35,350
71,350
108,725
194,175
------

..................
$870.00 +
4,867.50 +
13,867.50 +
24,332.50 +
52,531.00 +

10%
15%
25%
28%
33%
35%

Instructions for Form 1040NR (2012)

of the
amount
over—
$0
2,400
5,600
8,500
11,650

of the
amount
over—

Schedule X
Single Taxpayers—If you checked Filing Status
Box 1 or 2 on Form 1040NR
If line 41 is:
The tax is:
Over—

But not
over—

$0
$8,700
............... 10%
8,700
35,350
$870.00 + 15%
35,350
85,650
4,867.50 + 25%
85,650
178,650
17,442.50 + 28%
178,650
388,350
43,482.50 + 33%
388,350
-----112,683.50 + 35%
Schedule Z
Qualifying Widows and Widowers—If you
checked Filing Status Box 6 on Form 1040NR
If line 41 is:
The tax is:

$0
8,700
35,350
71,350
108,725
194,175

-67-

Over—

But not
over—

$0
17,400
70,700
142,700
217,450
388,350

$17,400
70,700
142,700
217,450
388,350
------

................
$1,740.00 +
9,735.00 +
27,735.00 +
48,665.00 +
105,062.00 +

10%
15%
25%
28%
33%
35%

of the
amount
over—
$0
8,700
35,350
85,650
178,650
388,350

of the
amount
over—
$0
17,400
70,700
142,700
217,450
388,350

Index

To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

$250,000 compensation ..... 12
A
Additional deferral for section
401(k)(11) and SIMPLE
plans ...................... 12
Additional tax on IRAs and
other qualified retirement
plans ...................... 31
Additional tax on other qualified
retirement plans .......... 31
Address, P.O. box. ............ 9
Address change. .............. 9
Address foreign:
Country. ..................... 9
Adjusted gross
income ................ 20, 25
Adoption expenses:
Employer-provided adoption
benefits ................ 12
Alternative minimum tax:
Adjustments and
Preferences ............ 26
Disposition of U.S. real
property ................ 26
Alternative trade adjustment
assistance (ATAA) or
reemployment trade
adjustment assistance
(RTAA) payments ........ 19
Amended return .............. 47
Amount refunded to you .... 34
Amount You Owe ............ 36
Pay Online:
Credit or debit card. .... 36
Direct transfer from your
bank account. ..... ... 36
Annuities ..................... 17
Attachments to the
return ...................... 46
Avoid Common Mistakes .... 46
B
Bad check or payment ..... ... 36
Business income or (loss):
Stocks, securities, and
commodities Income as a
dealer in ................ 15
C
Calling the IRS:
Federal Relay Service, Making
the Call ................. 51
Canceled debts. .............. 19
Capital gain
distributions .......... 13, 15
Capital gain or (loss).:
Exception. ................. 15
Casualty and theft losses ... 39
Charitable contribution
deduction, recapture if the
charitable organization
disposes of the donated
property within 3 years of
the contribution. .......... 19
Charitable contribution
deduction, recapture
relating to the contribution
of a fractional interest in
tangible personal
property. .................. 19
Charity, gifts to:
Contributions you can
deduct .................. 38

Contributions you cannot
deduct .................. 38
Limit on the amount you can
deduct .................. 38
Recordkeeping ............. 38
Charity, other than by cash or
check:
Clothing and household
items ................... 39
Recordkeeping ............. 39
Child and dependent care
expenses:
Credit for ........... ......... 28
Child of divorced or separated
parents, exemption
for ......................... 11
Child tax credit ......... ....... 28
Child tax credit, additional:
Two Steps To Take the
Additional Child Tax
Credit! .................. 33
Child Tax Credit
Worksheet—Line 48 ...... 29
Community income ....... ..... 8
Contributions, carryover From
Prior Year ................. 39
Contributions to reduce debt
held by the public ........ 47
Corrective distributions ..... 13
Corrective distributions from a
retirement plan ........... 12
Coverdell education savings
account (ESA) or a qualified
tuition program (QTP),
taxable distributions ..... 19
Credit for federal tax on
fuels ............. ........... 34
Credits against tax ........ 7, 27
D
Daycare expenses:
Credit for ........... ......... 28
Death of a taxpayer .......... 48
Deceased taxpayer
refund ..................... 48
Decedents ..................... 4
Deduction for
exemptions ............... 26
Dependent care benefits .... 12
Dependents, exemption for:
............................ 10
Qualifying child. ............ 11
Qualifying relative. ......... 11
Direct deposit of refund ..... 34
Direct deposit of refund to
IRAs ....................... 34
Direct deposit of refund to
TreasuryDirect® .......... 34
Direct deposit of refund to two
or three different
accounts .................. 34
Direct deposit of refund to your
checking or savings
account ................... 34
Direct deposit request
rejected ................... 35
Disability pensions ...... 12, 13
Disaster relief payments,
taxable part . .............. 19
Disclosure, Privacy Act, and
Paperwork Reduction Act
Notice ..................... 52
Dispositions of United States
real property interests .... 8
Dividend income ............. 13
Dividends.:
Dividend equivalent
payments. .............. 41

Exceptions. ................ 41
Dividends qualified:
Exception. ................. 13
Divorced or separated parents,
children of ................ 11
Domestic production activities
deduction ................. 25
Dual-status taxpayers ........ 6
Dual-status taxpayers
restrictions ................ 7
Dual-Status Tax Year ......... 6
Dual-status year, how to figure
tax for ...................... 7
Dual-status year, income
subject to tax .............. 7
Dual-status year what and
where to file ................ 6
E
Educator expenses .......... 20
Effectively connected
income .................... 12
Election to be taxed as a
resident alien .............. 6
Estates ........................ 4
Estates, exemption for ....... 26
Estimated tax for 2013 ..... ... 46
Estimated tax payments .... .. 33
Estimated tax penalty:
Exception .................. 36
Estimates of Taxpayer
Burden .................... 52
Everyday Tax Solutions ..... 48
Excess salary deferrals ...... 12
Excess social security and Tier
1 RRTA tax withheld ...... 34
Exemptions:
Dependents ................ 10
Estates ............ .......... 26
Individuals. .......... ........ 26
Spouse .................... 10
Trusts ...................... 26
Expatriates .................... 8
Expenses other .............. 40
Extension of time to file ...... 5
Extension of time to file,
amount paid with ......... 34
F
Farm income or (loss). ...... 19
Filing requirements ....... ..... 3
Filing status:
Married. ..................... 9
Single. ...................... 9
First-time homebuyer credit
repayment ................ 32
Foreign income taxed by the
United States .............. 8
Foreign tax credit ............ 27
Form 1040-C. Credit for amount
paid with Form
1040-C .................... 34
Form 1042-S, refunds of tax
withheld ........... ......... 34
Form W-2 missing or
incorrect .................. 13
Free Help With Your
Return ............ .......... 48
Free publications ............. 1
Fringe benefits ............... 12
Fringe benefits, Tip income:
Dependent care
benefits .......... ........ 12
Employer-provided, benefits
and adoption
benefits .......... ........ 12

-68-

G
Gains and (losses) from U.S.
real property
interests .................. 15
Green card test ............... 2
H
Health savings account (HSA)
or an Archer MSA taxable
distributions .............. 19
Health savings account
deduction ................. 20
Help for People With
Disabilities ................ 48
Federal Relay Service ...... 49
Household employment
taxes ...................... 32
How to report income on Form
1040NR ..................... 8
HSA amounts deemed to be
income because you did not
remain an eligible individual
during the testing
period. .................... 19
I
Identifying number:
Employer identification number
(EIN) .................... 9
IRS individual taxpayer
identification number
(ITIN) .................... 9
Social security number
(SSN) ................... 9
Identity theft:
IRS Protection Specialized
Unit ............ .......... 47
Income, fringe benefits ...... 12
Income, Other types of ...... 12
Household wages .......... 12
Tip income ................. 12
Income. Other taxable
income .................... 19
Income effectively connected
With a U.S. Trade or
Business, Tax
Computation .............. 26
Income not effectively
connected with a U.S. trade
or business,
Schedule NEC ............ 41
Income not effectively
connected with a U.S. trade
or business. .............. 20
Income tax withholding
(federal) for 2013 ......... 46
Income that is not effectively
connected ................ 19
Income to be reported ....... 12
Individual retirement
arrangements (IRAs):
Contributions to ............ 22
IRA Deduction
Worksheet—Line 32 .... 23
Nondeductible contributions
to ....................... 23
Individual retirement
arrangements (IRAs)
distributions:
2011 Roth IRA
conversions. ............ 15
Distributions from (lines 16a
and 16b) ................ 15
Nondeductible contributions
to ....................... 15
Rollovers ........... ......... 15

Roth IRAs .................. 15
Installment payments ........ 50
Interest:
Late payment of tax ........ 50
Penalties ........... ......... 49
Interest.:
Exceptions .......... ........ 41
Interest income .............. 13
Itemized deductions ......... 26
Items to Note:
Form 1040NR-EZ. .......... 1
Self-employment tax. ....... 1
Social security or Medicare
taxes withheld in error ... . 1
Special rules for former U.S.
citizens and former U.S.
long-term residents ...... 1
J
Job Expenses ................ 40
Job expenses and certain
miscellaneous deductions:
Expenses you cannot
deduct .................. 39
K
Kiddie tax, Form 8615 ....... 26
Kinds of income ............... 8
L
Line instructions for Form
1040NR ..................... 9
Lump-sum distributions. .... 19
M
Married persons who live
apart .......................
Married resident. ........ ......
Miscellaneous
deductions ................
Miscellaneous deductions–
other ......................
Moving expenses ............

10
10
40
40
20

N
Name, estates and trusts.:
Engaged in a trade or business
in the United States. .... .. 9
Not engaged in a trade or
business. ................ 9
Name and Address:
Individuals. .................. 9
Name change. ............. 9, 33
Net operating loss (NOL)
deduction ................. 19
Nondividend
distributions .............. 13
Noneffectively connected
income:
Noneffectively connected
income, categories of .... 41
Capital gain. ............... 42
Capital gains and losses from
sales or exchanges of
property. ................ 43
Gambling winnings-Residents
of Canada .............. 42
Gambling winnings-Residents
of countries other than
Canada .......... ........ 42
Other income .............. 42
Railroad retirement benefits
(Tier 1) ................. 42
Real property income and
natural resources
royalties. ............... 41
Social security benefits ..... 42

Nonresident aliens, defined:
Green card test ............. 2
Resident aliens, defined .... 2
O
One-half of self-employment tax
deduction. ................ 20
Other credits ................. 31
Other credits, adoption
credit ...................... 31
Other credits, alternative fuel
vehicle refueling
property ........... ......... 31
Other credits, alternative motor
vehicle .................... 31
Other credits, general
business .................. 31
Other credits, holders of tax
credit bonds .............. 31
Other credits, mortgage
interest .................... 31
Other credits, prior year
minimum tax .............. 31
Other credits, qualified electric
vehicle credit ............. 31
Other credits, qualified plug-in
electric drive motor
vehicle .................... 31
Other gains or (losses) ...... 15
Other payments:
Form 2439 ................. 34
Form 8801 (line 27) ........ 34
Form 8839 ................. 34
Form 8885 ................. 34
Other taxes ........... ......... 31
Other taxes; Archer MSA
distributions additional
tax ......................... 32
Other taxes; COBRA premium
assistance, recapture .... 33
Other taxes; distribution of
trusts (tax on
accumulation) ............ 33
Other taxes; gain from certain
installment sales with a
sales price over $150,000,
interest on the deferred
tax ......................... 33
Other taxes; golden parachute
payments 20% tax ........ 33
Other taxes; Health savings
account additional tax
because you did not remain
an eligible individual during
the testing period ........ 32
Other taxes; Health savings
account distributions (HSA)
additional tax ............. 32
Other taxes; insider stock
compensation from an
expatriated corporation
excise tax. ................ 33
Other taxes; Look-back interest
under section 167(g) or
460(b). .................... 33
Other taxes; negative amount
on Form 8885, line 7 ...... 33
Other taxes; on compensation
you received from a
nonqualified deferred
compensation plan
described in section
457A ............. ........... 33
Other taxes; on income you
received from a nonqualified
deferred compensation plan
that fails to meet the
requirements of section
409A. ...................... 33
Other taxes; recapture of a
charitable contribution
deduction relating to a
fractional interest in tangible
personal property. ....... 33

Other taxes; Recapture of
alternative fuel vehicle
refueling property
credit ...................... 33
Other taxes; Recapture of
alternative motor vehicle
credit ...................... 32
Other taxes; Recapture of credit
for employer-provided
childcare facilities ........ 32
Other taxes; Recapture of
federal mortgage
subsidy. ........... ......... 33
Other taxes; Recapture of
indian employment
credit ...................... 32
Other taxes; Recapture of
investment credit ...... .... 32
Other taxes; Recapture of
low-income housing
credit ...................... 32
Other taxes; Recapture of new
markets credit ............ 32
Other taxes; Recapture of
qualified plug-in electric
drive motor vehicle
credit ...................... 33
Other taxes; Recapture of
qualified plug-in electric
vehicle credit ............. 32
Other taxes; sale of certain
residential lots and
timeshares, interest on the
tax due .................... 33
Other taxes; Section 72(m)(5)
excess benefits tax ..... ... 33
Other taxes; Uncollected social
security and Medicare or
RRTA tax on tips or
group-term life
insurance. ................. 33
Other Taxes. Use line 59 to
report any taxes not
reported elsewhere ...... 32
P
Past due tax returns
filing ............. ........... 48
Pay By Check or Money
Order ...................... 36
Pay by Phone:
Credit or debit card.:
Credit or debit card's
service
providers. ........... 36
Direct transfer from your bank
account. ................ 36
Payments:
Amount paid with request for
extension to file ...... .... 33
Estimated tax .............. 33
Tax withholding ............ 33
Penalties:
Early withdrawal of
savings ................. 21
Penalty ....................... 50
Pensions ..................... 17
Pensions and annuities:
2010 in-plan Roth
rollovers ................ 19
2010 Roth IRA rollovers .... 19
Pensions and annuities.:
Age (or combined ages) at
annuity starting date .... 17
Annuity starting date ....... 17
Cost ........................ 17
Lump-sum distributions. .... 17
Partially taxable pensions and
annuities ................ 17
Pension distributions effectively
connected .............. 17
Pensions and annuities fully
taxable ................. 17

-69-

Rollovers ........... ......... 17
Simplified method .......... 17
Simplified Method
Worksheet .............. 17
Preparer, requirement to sign
tax return ................. 46
Private delivery services ..... 6
Protect yourself from
suspicious emails or
phishing schemes ........ 47
Public debt, gift to reduce
the .............. ............ 47
Q
Qualifying widow(er) ........ 10
R
Real property income
election .................... 8
Records, how long to
keep ....................... 47
Refund:
Refund offset .............. 34
Refund applied to 2013
estimated tax ............. 35
Refund deposited to an IRA,
Roth IRA, or SEP-IRA ..... 35
Refund deposit in a
TreasuryDirect® .......... 35
Refund directly deposited to
more than one account:
Refund use to buy series I
savings bonds. ......... 35
Refund information .......... 50
Refund mailed ................ 35
Refunds. Simplified procedure
for claiming certain
refunds ..................... 4
Refund to buy series I savings
bonds ..................... 34
Rental real estate, royalties,
partnerships, trusts,
etc. ........................ 19
Reporting
requirements-other ........ 1
Research Your Tax Questions
Online ..................... 48
Residential energy credits:
Nonbusiness energy property
credit ................... 30
Residential energy efficient
property ................ 30
Retirement plan deduction,
self-employed ............ 21
Retirement savings
contributions credit (saver's
credit) ..................... 28
Rights of taxpayers .......... 46
Rounding off to whole
dollars ............ .......... 11
S
Salaries and wages .......... 12
Sales or exchanges, capital
assets ..................... 15
Schedule A, itemized
deductions ................ 38
Schedule D Tax
Worksheet ................ 26
Schedule NEC ................ 41
Schedule OI, other
information ............... 44
Scholarship and fellowship
grants ..................... 21
Degree candidate .......... 14
Nondegree candidate ...... 14
Section 457(b) plans, ........ 12
Self-employed health insurance
deduction ................. 21

Self-employed SEP, SIMPLE,
and qualified plans. ...... 21
Self-employment tax ...... .... 31
Send Your Written Tax
Questions to the IRS ..... 48
Services performed partly in
and partly out the
U.S.. ....................... 12
Signature ..................... 37
Child's return ......... ....... 46
State and local income taxes,
deduction for ............. 38
Student loan interest
deduction:
Eligible student ............. 24
Qualified higher education
expenses ......... ....... 24
Qualified student loan ...... 24
Student Loan Interest
Deduction
Worksheet—Line 33 ...... 25
Substantial presence test:
Closer connection exception
for foreign students ...... 2
Closer connection to a foreign
country .................. 2
Exempt individual ....... ..... 2
T
Tax:
Tax, qualified dividends and
capital gain tax
worksheet. ................
Tax from Form 4972 .......
Tax from Form 8814 .......
Taxable refunds, credits, or
offsets of state and local
income taxes .............
Tax computation for
individuals. ...............

26
26
26
14
26

Tax Computation on Income
Effectively Connected With a
U.S. Trade or
Business .................. 26
Tax Computation Worksheet
2012—Line 42 ............ 66
Tax Counseling for the Elderly
(TCE) ...................... 48
Tax-exempt interest ......... 13
Tax from schedule J ......... 26
Tax help and questions:
Federal Relay Service ...... 51
Taxpayer Advocate Service
(TAS) ...................... 53
Taxpayer Assistance ........ 48
Tax preparation fees ...... .... 40
Tax Rate Schedules 2012 ... 67
Tax return copy .............. 48
Tax Services in Other
Languages ............ 48, 49
Tax table .................. 54–66
Tax table or computation
worksheet .......... ........ 26
Telephone assistance:
Federal tax information .... .. 50
Telephone services:
Hearing Impaired TTY/
TDD .................... 51
National Taxpayer Advocate
helpline .......... ........ 51
Tax forms and
publications ............ 51
Tax help and questions .... 51
TeleTax information - 24 hour
tax information .......... 51
Third party designee ......... 37
Tier 1 RRTA tax withheld .... 34
Tip income ................... 12
Transportation tax ........... 32
Treaty-exempt income ..... ... 20

Treaty-exempt income,
report ..................... 45
Trusts .......................... 4
Trusts, exemption deduction
for ......................... 26
U
Unemployment
compensation ............ 19
Unreimbursed employee
expenses .................. 40
Unreported social security and
Medicare tax:
Tip income Form 4137 ..... 31
Wages from an employer who
did not withhold social
security and Medicare tax
Form 8919 .............. 31
V
Volunteer Income Tax
Assistance Program
(VITA) ..................... 48
W
W-2 ............................ 12
Wages from Form 8919 ...... 12
We welcome comments on
forms ...................... 52
What's New:
............................. 1
Designated Roth
accounts ................ 1
Expired tax benefits ...... .... 1
Future developments ....... 1
Roth IRAs ................... 1
Schedule 8812 .............. 1

-70-

Standard mileage rates ..... 1
Tax benefits extended ...... 1
What if you cannot pay? .... .. 50
When to file:
Estates and trusts. .......... 5
Individuals. .................. 5
Where to file:
Estates and Trusts .......... 5
Individuals .................. 5
Withholding of tax at the
source:
Exceptions .......... ........ 41
Worksheet for tax on qualified
dividends ................. 27
Write-in adjustments related to
your effectively connected
income:
Archer MSA deduction ..... 25
Attorney fees and court costs
for actions involving certain
unlawful discrimination
claims .................. 25
Attorney fees and court costs in
connection with an award
from the IRS ............ 25
Contributions by certain
chaplains to section 403(b)
plans ................... 25
Contributions to section 501(c)
(18)(D) pension
plans ................... 25
Qualified performing artist
expenses ......... ....... 25
Reforestation amortization and
expenses ......... ....... 25
Repayment of supplemental
unemployment benefits
under the Trade Act of
1974 .................... 25