Download:
pdf |
pdf2018
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Section references are to the Internal Revenue
Code unless otherwise noted.
General Instructions
Can I Use Form
1040NR-EZ?
What's New
You can use Form 1040NR-EZ instead
of Form 1040NR if all items in this
checklist apply.
You do not claim any dependents.
You cannot be claimed as a dependent on another
person's U.S. tax return (such as your parent's
return).
Your only U.S. source income was from wages,
salaries, tips, refunds of state and local income
taxes, scholarship or fellowship grants, and
nontaxable interest or dividends.
Note. If you had taxable interest or dividend
income, you must use Form 1040NR.
Your taxable income (line 14 of Form 1040NR-EZ)
is less than $100,000.
The only exclusion you can take is the exclusion for
scholarship and fellowship grants, and the only
adjustment to income you can take is the student
loan interest deduction.
You do not claim any tax credits.
The only itemized deduction you can claim is for
state and local income taxes.
Note. Residents of India who were students or
business apprentices may be able to take the
standard deduction instead of the itemized
deduction for state and local income taxes. See the
instructions for line 11, later.
If you expatriated or terminated your U.S. residency,
or you are subject to the expatriation tax, you must
use Form 1040NR if you are required to file that
form. You cannot use Form 1040NR-EZ. See
Expatriation Tax in chapter 4 of Pub. 519 for more
information.
The only taxes you owe are:
a. The tax from the Tax Table, later; or
b. Unreported social security and Medicare tax from
Form 4137 or 8919.
You do not claim a credit for excess social security
and tier 1 RRTA tax withheld.
You cannot claim any deduction other than the
student loan interest deduction and the itemized
deduction for state and local income taxes (or, if a
resident of India who was a student or business
apprentice, the standard deduction).
Jan 03, 2019
Due date of return. File Form
1040NR-EZ by April 15, 2019, if you
were an employee and received wages
subject to U.S. income tax withholding.
Personal exemption for individuals
suspended. For 2018, you cannot
claim a personal exemption.
Itemized deductions limit revised.
The total state and local income taxes
you claim as itemized deductions in
2018 cannot be more than $10,000 if
you checked filing status box 1, or
$5,000 if you checked filing status
box 2. See Line 11, later.
Change in tax rates. For 2018, most
tax rates have been reduced. The 2018
tax rates are 10%, 12%, 22%, 24%,
32%, 35%, and 37%.
Future Developments
For the latest information about
developments related to Form
1040NR-EZ and its instructions, such as
legislation enacted after they were
published, go to IRS.gov/
Form1040NREZ.
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. (See the next
paragraph.)
Dual resident taxpayer holding
specified foreign financial assets.
Special reporting requirements for Form
8938 apply to dual resident taxpayers
holding specified foreign financial
assets and taxed for all or a portion of
Cat. No. 21718P
the year as a nonresident alien under
Regulations section 301.7701(b)-7. For
more information, see the Instructions
for Form 8938, in particular, Special rule
for dual resident taxpayers under Who
Must File.
If you have to file one or more of
the forms listed above, you may
CAUTION not be able to file Form
1040NR-EZ. For more information, and
to see if you must file one of these
forms, see Pub. 519, U.S. Tax Guide for
Aliens.
!
Additional Information
If you need more information, our free
publications may help you. Pub. 519,
U.S. Tax Guide for Aliens, will be the
most beneficial, but the following
publications also may help.
Pub. 597 Information on the United
States–Canada Income Tax
Treaty
Pub. 901 U.S. Tax Treaties
These free publications and the
forms and schedules you will need are
available from the IRS. You can
download them at IRS.gov. Also see
How To Get Tax Help, 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 2018. (These tests are
explained in Green Card Test next 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 2018. 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
will be treated as 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 and you claim a treaty
benefit (as a nonresident of the United
States) so as to reduce your U.S.
income tax liability. 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 chapter 1 of Pub. 519.
Green Card Test
You are a resident for tax purposes if
you were a lawful permanent resident
(immigrant) of the United States at any
time during 2018. (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.
You continue to have resident status
under this test unless the status is taken
away from you or is administratively or
judicially determined to have been
abandoned.
Your resident status is considered to
have been taken away from you if the
U.S. Government issues you a final
administrative or judicial order of
exclusion or deportation. When your
resident status is considered to have
been administratively or judicially
determined to be abandoned depends
on who initiates the determination.
If the USCIS or U.S. consular officer
initiates this determination, your
resident status will be considered to be
abandoned when the final
administrative order of abandonment is
issued.
If you initiate the determination, your
resident status is considered to be
abandoned when you file either of the
following documents—along with your
USCIS Alien Registration Receipt
Card—with the USCIS or a U.S.
consular officer.
• USCIS Form I-407, Record of
Abandonment of Lawful Permanent
Resident Status.
• A letter stating your intent to abandon
your resident status.
The USCIS Alien Registration
Receipt Card is also referred to as a
green card.
When filing by mail, you must send
your filing by certified mail, return
receipt requested (or the foreign
equivalent) and keep a copy and proof
that it was mailed and received.
Until you have proof your letter
was received, you remain a
CAUTION resident for tax purposes even if
the USCIS would not recognize the
validity of your green card because it is
more than 10 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 2018. You meet this test if you were
physically present in the United States
for at least:
1. 31 days during 2018; and
2. 183 testing days during the
period 2018, 2017, and 2016, using the
following chart.
(a)
Year
(b)
Days of
physical
presence
(c)
Multiplier
2018
1.000
2017
0.333
2016
0.167
(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.
1. Days you commute to work in the
United States from a residence in
Canada or Mexico if you regularly
commute from Canada or Mexico.
-2-
2. Days you are in the United States
for less than 24 hours when you are in
transit between two places outside the
United States.
3. Days you were temporarily in the
United States as a regular crew member
of a foreign vessel engaged in
transportation between the United
States and a foreign country or a
possession of the United States unless
you otherwise engaged in trade or
business on such day.
4. 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.
5. Days you are in the United States
under a NATO visa as a member of a
force or civilian component to NATO.
However, this exception does not apply
to an immediate family member who is
present in the United States under a
NATO visa. A dependent family
member must count every day of
presence for purposes of the substantial
presence test.
6. Days you are an exempt
individual (defined next).
You may need to file Form 8843
to exclude days of presence in
CAUTION the United States if you meet (4)
or (6) above. For more information on
the requirements, see Form 8843 in
chapter 1 of Pub. 519.
!
Exempt individual. For purposes of
the substantial presence test, an
exempt individual is generally an
individual who is a:
• Foreign government-related
individual;
• Teacher or trainee who is temporarily
present under a “J” or “Q” visa;
• Student who is temporarily present
under an “F,” “J,” “M,” or “Q” visa; or
• Professional athlete who is
temporarily in the United States to
compete in a charitable sports event.
Note. Alien individuals with “Q” visas
are treated as either students, teachers,
or trainees and, as such, are exempt
individuals for purposes of the
substantial presence test if they
otherwise qualify. “Q” visas are issued
to aliens participating in certain
international cultural exchange
programs.
See chapter 1 of Pub. 519 for more
details regarding days of presence in
the United States for the substantial
presence test.
Instructions for Form 1040NR-EZ (2018)
You cannot be an exempt
individual indefinitely. Generally,
CAUTION you will not be an exempt
individual as a teacher or trainee in
2018 if you were exempt as a teacher,
trainee, or student for any part of 2 of
the preceding 6 years. You will not be
an exempt individual as a student in
2018 if you were exempt as a teacher,
trainee, or student for any part of more
than 5 calendar years. However, there
are exceptions to these limits. See
Substantial Presence Test in chapter 1
of Pub. 519 for more information.
!
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 2018,
• Establish that during 2018 you had a
tax home in a foreign country, and
• Establish that during 2018 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.
You are not eligible for the closer
connection exception if you have an
application pending for adjustment of
status to that of a lawful permanent
resident or if you have applied, or have
taken other steps to apply, for lawful
permanent residence.
See chapter 1 of Pub. 519 for more
information.
You must file a fully completed Form
8840 with the IRS to claim the closer
connection exception. Each spouse
must file a separate Form 8840 to claim
the closer connection exception. See
Form 8840 in chapter 1 of Pub. 519.
Who Must File
File Form 1040NR-EZ (or Form
1040NR) if you were a nonresident alien
engaged in a trade or business in the
United States during 2018. You must file
even if:
• You have no income from a trade or
business conducted in the United
States,
• You have no income from U.S.
sources, or
• Your income is exempt from U.S. tax
under a tax treaty or any section of the
Internal Revenue Code.
Other situations when you must file.
You also must file a return for 2018 if
you need to pay social security and
Medicare tax on tips you did not report
Instructions for Form 1040NR-EZ (2018)
to your employer or on wages you
received from an employer who did not
withhold these taxes.
Exception. You do not need to file
Form 1040NR-EZ (or Form 1040NR) if
you meet the following exception. You
were a nonresident alien student,
teacher, or trainee who was temporarily
present in the United States under an
“F,” “J,” “M,” or “Q” visa, and you have
no income (such as wages, salaries,
tips, etc., or scholarship or fellowship
grants) that is subject to tax under
section 871.
When To File
If you were an employee and received
wages subject to U.S. income tax
withholding, file Form 1040NR-EZ by
April 15, 2019.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR-EZ by
June 17, 2019.
If you file after the due date (without
extensions), you may have to pay
interest and penalties. See Interest and
Penalties, later.
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. Instead of filing Form
4868, you can apply for an automatic
extension by making an electronic
payment by the due date of your return.
An automatic 6-month
extension of time 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
If you are not enclosing a payment, mail
Form 1040NR-EZ to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail Form
1040NR-EZ to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
-3-
Private Delivery Services
You can use certain private delivery
services (PDS) designated by the IRS to
meet the “timely mailing as timely filing”
rule for tax returns. Go to IRS.gov/PDS
for the current list of designated
services.
The PDS can tell you how to get
written proof of the mailing date.
For the IRS mailing address to use if
you're using PDS, go to IRS.gov/
PDSStreetAddresses.
PDS cannot deliver items to IRS
P.O. boxes. You must use the
CAUTION U.S. Postal Service to mail any
items to an IRS P.O. box address.
!
Election To Be Taxed as a
Resident Alien
You can elect to be taxed as a U.S.
resident for the whole year if all of the
following apply.
• You were married.
• Your spouse was a U.S. citizen or
resident alien on the last day of the tax
year.
• You file a joint return for the year of
the election using Form 1040.
To make this election, you must
attach the statement described under
Nonresident Spouse Treated as a
Resident in chapter 1 of Pub. 519 to
your return. Do not use Form
1040NR-EZ or 1040NR.
If you make the election to be treated
as a resident alien, 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 2018. If
you file a separate return, use Form
1040. 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
If you elect to be taxed as a
resident alien (discussed earlier
CAUTION under Election To Be Taxed as
a Resident Alien), 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 or are no longer a lawful
permanent resident of 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, defined earlier) and
for the remainder of the calendar year of
your departure, you have a closer
connection to a foreign country than to
the United States.
• During the next calendar year you are
not a U.S. resident under either the
green card test or the substantial
presence test.
See Pub. 519 for more information.
What and Where To File for a
Dual-Status Year
If you were a U.S. resident on the last
day of the tax year, file Form 1040.
Enter “Dual-Status Return” across the
top and attach a statement showing
your income for the part of the year you
were a nonresident. You can use
Form 1040NR-EZ as the statement;
enter “Dual-Status Statement” across
the top. Do not sign Form 1040NR-EZ. If
you are not enclosing a payment, mail
your return and statement to the
following address.
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail your
return and statement to the following
address.
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-EZ. Enter “Dual-Status Return”
across the top and attach a statement
showing your income for the part of the
year you were a U.S. resident. You can
use Form 1040 as the statement; enter
“Dual-Status Statement” across the top.
Do not sign Form 1040. If you are not
enclosing a payment, mail your return
and statement to the following address.
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail your
return and statement to the following
address.
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 (see
Identifying Number, later).
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 generally taxable
whether you received it while a
nonresident alien or a resident alien
(unless specifically exempt under the
Internal Revenue Code or a tax treaty
provision).
-4-
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 in the Instructions for Form
1040.
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 as a dual-status taxpayer.
Tax rates. If you were married and a
nonresident of the United States for all
or part of the tax year and you do not
make the election discussed earlier to
be taxed as a resident alien, you must
use the Married filing separately Tax
Table column to figure your tax on
income effectively connected with a
U.S. trade or business. If you were
married, you cannot use the Single Tax
Table column.
Deduction for exemptions. The
personal exemption deduction is
suspended for individuals. You may not
claim a personal exemption in 2018.
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 as a dual-status taxpayer. For
information on other credits, see
chapter 6 of Pub. 519.
How To Figure Tax for a
Dual-Status Tax Year
When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year
you were a resident and the part of the
year you were a nonresident.
All income for the period of residence
and all income that is effectively
connected with a trade or business in
the United States for the period of
nonresidence, after allowable
deductions, is combined and taxed at
the same rates that apply to U.S.
citizens and residents.
Credit for taxes paid. You are allowed
a credit against your U.S. income tax
liability for certain taxes you paid, or are
considered to have paid, or that were
withheld from your income. These
include the following.
Instructions for Form 1040NR-EZ (2018)
1. Taxes withheld from wages earned
in the United States and taxes
withheld at the source from
scholarship income from U.S.
sources.
When filing Form 1040, show the
total tax withheld on line 16. Enter
amounts from the attached
statement (Form 1040NR-EZ, lines
18a and 18b) in the column to the
right of line 16 and identify and
include them in the amount on
line 16.
When filing Form 1040NR-EZ,
show the total tax withheld on lines
18a and 18b. Enter the amount
from the attached statement (Form
1040, line 16) in the column to the
right of line 18a, and identify and
include it in the amount on line 18a.
2. Estimated tax paid with Form
1040-ES or Form 1040-ES (NR).
3. Tax paid with Form 1040-C at the
time of departure from the United
States. When filing Form 1040,
include the tax paid with Form
1040-C with the total payments on
line 18. Identify the payment in the
area to the left of the entry.
Line Instructions for
Form 1040NR-EZ
Name and Address
Enter your name, street address, city or
town, and country on the appropriate
lines. Include an apartment number
after the street address, if applicable.
P.O. box. Enter your box number only if
your post office does not deliver mail to
your home.
Foreign address. 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.
Instructions for Form 1040NR-EZ (2018)
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
security number (SSN) below for how to
contact the SSA.
enter your ITIN whenever an SSN is
requested on your tax return.
For details on how to apply for an
ITIN, see Form W-7, Application for IRS
Individual Taxpayer Identification
Number, and its instructions. Get Form
W-7 online at IRS.gov. Enter “ITIN” in
the search box.
It usually takes about 7 weeks to get
an ITIN.
Death of a taxpayer. See Death of a
Taxpayer, later.
return at least once in the last 3
consecutive tax years have expired. In
addition, ITINs that were assigned
before 2013 will expire according to an
annual schedule based on the middle
digits of the ITIN. The middle digits refer
to the fourth and fifth positions of the
ITIN. For example, the middle digits for
9xx-78-xxxx are “78.” Expired ITINs
must be renewed in order to avoid
delays in processing your tax return. For
more information, see the Form W-7
instructions, or visit IRS.gov/ITIN.
Identifying Number
An incorrect or missing identifying
number can increase your tax, reduce
your refund, or delay your refund.
Social security number (SSN). In
most cases, you are required to enter
your SSN. If you do not have an SSN
but are eligible to get one, you should
apply for it. Get Form SS-5, Application
for a Social Security Card, online at
SSA.gov/ssnumber, from your local
Social Security Administration (SSA)
office, or by calling the SSA at
1-800-772-1213. For those who are
deaf or hard of hearing, or have a
speech disability and have access to
TTY/TDD equipment, call
1-800-325-0778.
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 1040NR-EZ, W-2, and
1099 agree with your social security
card. If they do not, certain deductions
and credits on your Form 1040NR-EZ
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
-5-
ITINs that have not been
TIP included on a U.S. federal tax
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 you receive an SSN after
previously using an ITIN, stop using
your ITIN. Use your SSN instead. Visit a
local IRS office or write a letter to the
IRS explaining that you now have an
SSN and want all your tax records
combined under your SSN. Details
about what to include with the letter and
where to mail it are at IRS.gov/ITINinfo.
Filing Status
Lines 1 and 2. The amount of your tax
depends on your filing status. Before
you decide which box to check, read the
following explanations. For more
information about marital status, see
Pub. 501.
Were You Single or Married?
Single. You can check the box on
line 1 if any of the following was true on
December 31, 2018.
• You were never married.
• You were legally separated under a
decree of divorce or separate
maintenance. But if, at the end of 2018,
your divorce was not final (an
interlocutory decree), you are
considered married and cannot check
the box on line 1.
• You were widowed before January 1,
2018, and did not remarry before the
end of 2018.
• You meet the tests described under
Married persons who live apart, later.
Note. If you qualify for the “Qualifying
widow(er)” filing status, you may be able
to lower your taxes by filing Form
1040NR instead. For more information
about filing as a "Qualifying widow(er),"
see Line 6—Qualifying widow(er) in the
Instructions for Form 1040NR.
Married. If you were married on
December 31, 2018, consider yourself
married for the whole year, even if you
did not live with your spouse at the end
of 2018.
If your spouse died in 2018, consider
yourself married to that spouse for the
whole year, unless you remarried before
the end of 2018.
U.S. national. A U.S. national is an
individual who, although not a U.S.
citizen, owes his or her allegiance to the
United States. U.S. nationals include
American Samoans and Northern
Mariana Islanders who chose to
become U.S. nationals instead of U.S.
citizens.
Married persons who live apart.
Some married persons who have a child
and who do not live with their spouse
can file as single. If you meet all five of
the following tests and you are a
married resident of Canada, Mexico, or
South Korea, or you are a married U.S.
national, check the box on line 1.
1. You file a separate return from
your spouse.
2. You paid over half the cost of
keeping up your home for 2018.
3. You lived apart from your spouse
for the last 6 months of 2018.
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 2018. 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
2018, you still can file as single as long
as the home was that child's main home
for more than half of the part of the year
he or she was alive in 2018.
5. You could have claimed the child
as a dependent (on Form 1040NR) or
the child's other parent claims him or
her as a dependent under the rules for
children of divorced or separated
parents. See Form 8332, Release/
Revocation of Release of Claim to
Exemption for Child by Custodial
Parent.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment,
decree, or other order of any court of
competent jurisdiction.
Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your return. If you do round to whole
dollars, you must round all amounts. To
round, drop amounts under 50 cents
and increase amounts from 50 to 99
cents to the next dollar. For example,
$1.39 becomes $1 and $2.50 becomes
$3.
If you have to add two or more
amounts to figure the amount to enter
on a line, include cents when adding the
amounts and round off only the total.
Taxable Income
Line 3—Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
Only U.S. source income is included on
line 3 as effectively connected wages.
For most people, the amount to enter on
this line should be shown in box 1 of
their Form(s) W-2.
Do not include on line 3
amounts exempted under a tax
CAUTION treaty. Instead, include these
amounts on line 6 and complete item J
of Schedule OI on page 2 of Form
1040NR-EZ.
!
The following types of income also
must be included on line 3.
• Wages received as a household
employee. An employer is not required
to provide a Form W-2 to you if he or
she paid you wages of less than $2,100
in 2018. If you received wages as a
household employee and you didn't
receive a Form W-2 because an
employer paid you less than $2,100 in
2018, enter “HSH” and the amount not
reported to you on a Form W-2 on the
dotted line next to line 3. For information
on employment taxes for household
employees, see Tax Topic 756 at
IRS.gov/TaxTopics.
• Tip income you did not report to your
employer. This should include any
-6-
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 3.
You may owe social security
and Medicare tax on unreported
CAUTION tips. See the instructions for
line 16, later.
!
• Disability pensions shown on
Form 1042-S or Form 1099-R if you
have not reached the minimum
retirement age set by your employer.
Note. You must use Form 1040NR to
report disability pensions received after
you reach your employer's minimum
retirement age and other payments
shown on Form 1042-S or Form
1099-R.
• Wages from Form 8919, line 6.
Missing or incorrect Form W-2.
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2019. If you do not receive
it by early February, use Tax Topic 154
at IRS.gov/TaxTopics to find out what to
do. Even if you do not get a Form W-2,
you still must report your earnings on
line 3. If you lose your Form W-2 or it is
incorrect, ask your employer for a new
one.
Dependent care benefits. If you
received benefits for 2018 under your
employer's dependent care plan, you
must use Form 1040NR. The benefits
should be shown in box 10 of your
Form(s) W-2.
Adoption benefits. If you received
employer-provided adoption benefits for
2018, you must use Form 1040NR. The
benefits should be shown in box 12 of
your Form(s) W-2, with code T.
Tax-exempt interest. Certain types
of interest income from investments in
state and municipal bonds and similar
instruments are not taxed by the United
States. If you received such tax-exempt
interest income, enter “TEI” and the
amount of your tax-exempt interest on
the dotted line next to line 3. Include any
exempt-interest dividends from a mutual
fund or other regulated investment
company.
Do not include interest earned on
your individual retirement arrangement
Instructions for Form 1040NR-EZ (2018)
(IRA), health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account. Also, do not
include interest from a U.S. bank,
savings and loan association, credit
union, or similar institution (or from
certain deposits with U.S. insurance
companies) that is exempt from tax
under a tax treaty or under section
871(i) because the interest is not
effectively connected with a U.S. trade
or business. Do not add any tax-exempt
interest to your line 3 total.
Income from a sharing economy.
If you use one of the many online
platforms available to provide goods
and services, you may be involved in
what is known as the sharing economy.
If you receive income from a sharing
economy activity, it is generally taxable
even if you do not receive a Form
1099-MISC, Miscellaneous Income;
Form W-2, Wage and Tax Statement; or
some other income statement. To learn
more about this income, go to IRS.gov/
Sharing. If you receive income from a
sharing economy activity, you may have
to use Form 1040NR instead of Form
1040NR-EZ.
Line 4—Taxable refunds, credits, or
offsets of state and local income taxes. If you received a refund, credit, or
offset of state or local income taxes in
2018, you may receive a Form 1099-G.
If you chose to apply part or all of the
refund to your 2018 estimated state or
local income tax, the amount applied is
treated as received in 2018.
For details on how to figure the
amount you must report as income, see
Itemized Deduction Recoveries in Pub.
525, Taxable and Nontaxable Income.
None of your refund is taxable if,
TIP in the year you paid the tax, you
did not itemize deductions.
Currently this exception only applies to
students or business apprentices from
India. If you were a student or business
apprentice from India in 2017 and you
claimed the standard deduction on your
2017 tax return, none of your refund of
2017 taxes is taxable. See Students and
business apprentices from India under
Itemized Deductions in chapter 5 of
Pub. 519. If none of your refund is
taxable, leave line 4 blank.
Line 5—Scholarship and fellowship
grants. If you received a scholarship or
fellowship, part or all of it may be
taxable. Amounts received in the form of
a scholarship or fellowship that are
payment for teaching, research, or other
services are generally taxable as wages
Instructions for Form 1040NR-EZ (2018)
even if the services were required to get
the scholarship or fellowship.
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.
If the grant was reported on
Form(s) 1042-S, you generally must
include the amount shown in box 2 of
Form(s) 1042-S on line 5. However, if
any or all of that amount is exempt by
treaty, do not include the treaty-exempt
amount on line 5. Instead, include the
treaty-exempt amount on line 6 and
complete item J of Schedule OI on
page 2 of Form 1040NR-EZ.
Attach any Form(s) 1042-S you
received from the college or institution.
If you did not receive a Form 1042-S,
attach a statement from the college or
institution (on their letterhead) showing
the details of the grant.
For more information about
scholarships and fellowships in general,
see chapter 1 of Pub. 970, Tax Benefits
for Education.
Example 1. You are a citizen of a
country that does not have an income
tax treaty in force with the United States.
You are a candidate for a degree at
ABC University (located in the United
States). You are receiving a full
scholarship from ABC University. You
are not required to perform any
services, such as teaching, research, or
other services, to get the scholarship.
The total amounts you received from
ABC University during 2018 are as
follows.
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 2018 shows $9,000
in box 2 and $1,260 (14% of $9,000) in
box 10.
Note. Box 2 shows only $9,000
because withholding agents (such as
-7-
ABC University) are not required to
report section 117 amounts (tuition,
fees, books, supplies, and equipment)
on Form 1042-S.
When completing Form 1040NR-EZ,
do the following.
• Enter on line 5 the $9,000 shown in
box 2 of Form 1042-S.
• Enter $0 on line 8. Because
section 117 amounts (tuition, fees,
books, supplies, and equipment) were
not included in box 2 of your
Form 1042-S (and are not included on
line 5 of Form 1040NR-EZ), you cannot
exclude any of the section 117 amounts
on line 8.
• Include on line 18b the $1,260 shown
in box 10 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 for income tax
purposes immediately before arriving in
the United States to attend ABC
University. Also, assume that, under the
terms of the tax treaty, you are present
in the United States only temporarily to
finish your degree, and all of your
scholarship income is exempt from tax
because ABC University is a nonprofit
educational organization.
Note. Scholarship or fellowship grant
income is not exempt from tax under
some treaties if the income is received
in exchange for the performance of
services, such as teaching, research, or
other services. Also, many tax treaties
do not permit an exemption from tax on
scholarship or fellowship grant income
unless the income is from sources
outside the United States. If you are a
resident of a treaty country, you must
know the terms of the tax treaty
between the United States and the
treaty country to claim treaty benefits on
Form 1040NR-EZ. For details, see the
instructions for item J of Schedule OI,
later.
When completing Form 1040NR-EZ,
do the following.
• Enter $0 on line 5. The $9,000
reported to you in box 2 of Form 1042-S
is reported on line 6 (not line 5).
• Enter $9,000 on line 6.
• Enter $0 on line 8. Because none of
the $9,000 reported to you in box 2 of
Form 1042-S is included in your income,
you cannot exclude it on line 8.
• Include on line 18b any withholding
shown in box 10 of Form 1042-S.
• Provide all the required information in
item J of Schedule OI on page 2 of Form
1040NR-EZ.
Line 6—Treaty-exempt income.
Report on line 6 the total of all your
income that is exempt from tax by an
income tax treaty, including both
effectively connected income and not
effectively connected income. Do not
include this exempt income on line 7.
You must complete item J of
Schedule OI on page 2 of Form
1040NR-EZ to report income that is
exempt from U.S. tax.
Line 8—Scholarship and fellowship
grants excluded. If you received a
scholarship or fellowship grant and were
a degree candidate, enter amounts
used for tuition and course-related
expenses (fees, books, supplies, and
equipment), but only to the extent the
amounts are included on line 5. See the
examples in the instructions for line 5,
earlier.
Line 9—Student loan interest deduction. You can take this deduction if all
of the following apply.
1. You paid interest in 2018 on a
qualified student loan (defined next).
2. Your filing status is single.
3. Your modified adjusted gross
income (AGI) is less than $80,000. Use
lines 2 through 4 of the Student Loan
Interest Deduction Worksheet to figure
your modified AGI.
Use the Student Loan Interest
Deduction Worksheet to figure your
student loan interest deduction.
Qualified student loan. This is any
loan you took out to pay the qualified
higher education expenses for any of
the following individuals.
1. Yourself or your spouse.
2. Any person who was your
dependent when the loan was taken
out.
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
a. The person filed a joint return,
b. The person had gross income
that was equal to or more than $4,150
for 2018, or
c. You could be claimed as a
dependent on someone else's return.
The person for whom the expenses
were paid must have been an eligible
student (see Eligible student, later).
However, a loan is not a qualified
student loan if (a) any of the proceeds
were used for other purposes, or (b) the
Student Loan Interest Deduction
Worksheet—Line 9
Keep for Your Records
See the instructions for line 9, earlier, before you begin.
1.
2.
3.
4.
5.
6.
7.
8.
Enter the total interest you paid in 2018 on qualified student
loans (defined earlier). Do not enter more than $2,500 . . . . . . 1.
Enter the amount from Form 1040NR-EZ,
line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Enter the amount from Form 1040NR-EZ,
line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . 4.
Is line 4 more than $65,000?
No. Skip lines 5 and 6, enter -0- on line 7,
and go to line 8.
Yes. Subtract $65,000 from line 4 . . . . . . . 5.
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.
Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Student loan interest deduction. Subtract line 7 from line 1.
Enter the result here and on Form 1040NR-EZ, line 9 . . . . . . . 8.
loan was from either a related person or
a person who borrowed the proceeds
under a qualified employer plan or a
contract purchased under such a plan.
To find out who is a related person, see
Pub. 970.
Qualified higher education
expenses. Qualified higher education
expenses generally include tuition, fees,
room and board, and related expenses
such as books and supplies. The
expenses must be for education in a
degree, certificate, or similar program at
an eligible educational institution. An
eligible educational institution includes
most colleges, universities, and certain
vocational schools.
For more details on these expenses,
see Pub. 970.
Eligible student. An eligible
student is a person who:
• Was enrolled in a degree, certificate,
or other program (including a program
of study abroad that was approved for
credit by the institution at which the
student was enrolled) leading to a
recognized educational credential at an
eligible educational institution; and
• Carried at least half the normal
full-time workload for the course of
study he or she was pursuing.
Line 11—Itemized deductions. Enter
the total state and local income taxes
you paid or that were withheld from your
salary in 2018, but do not enter more
than $10,000 if you checked filing status
-8-
.
box 1, or more than $5,000 if you
checked filing status box 2.
If, during 2018, you received any
refunds of, or credits for, income tax
paid in earlier years, do not subtract
them from the amount you deduct here.
Instead, see the instructions for line 4,
earlier.
Note. Residents of India who were
students or business apprentices may
be able to take the standard deduction
instead of their itemized deductions. A
special rule applies to students and
business apprentices who are eligible
for the benefits of Article 21(2) of the
United States-India Income Tax Treaty.
You may be able to take the standard
deduction along with a net disaster loss.
See chapter 5 of Pub. 519 for details.
Line 13—Reserved. Line 13 is
reserved. The exemption deduction has
been suspended.
Line 15—Tax. Use the Tax Table, later
in these instructions, to figure your tax.
Be sure you use the correct column. If
you checked filing status box 2, you
must use the "Married filing separately"
column.
Line 16—Unreported social security
and Medicare tax from Forms 4137
and 8919. Enter the total of any taxes
from Form 4137 and Form 8919. Check
the appropriate box(es).
Form 4137. If you received tips of
$20 or more in any month and you did
not report the full amount to your
Instructions for Form 1040NR-EZ (2018)
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 social
CAUTION 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 16 the
amount from line 13 of Form 8919.
Include the amount from line 6 of Form
8919 on Form 1040NR-EZ, line 3.
Payments
Lines 18a and 18b—Federal income
tax withheld. Enter all federal income
tax withheld on line 18a or 18b.
Line 18a. Enter on line 18a the total
of any federal income tax withheld on
your Form(s) W-2 and 1099-R. The
amount(s) withheld should be shown in
box 2 of Form(s) W-2 and box 4 of
Form(s) 1099-R. Attach all 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.
Line 18b. Enter on line 18b the total
amount shown as federal income tax
withheld on Form(s) 1042-S. The
withholding credit should be shown in
box 10 of your Form(s) 1042-S. Attach
all Form(s) 1042-S to the front of your
return.
Refunds of taxes shown on
Form 1042-S may be delayed
CAUTION for up to 6 months. See Refund
Information, later.
!
Line 19—2018 estimated tax payments. Enter any estimated federal
income tax payments you made using
Form 1040-ES (NR) for 2018. Include
any overpayment that you applied to
your 2018 estimated tax from:
• Your 2017 return, or
Instructions for Form 1040NR-EZ (2018)
• An amended return (Form 1040X).
Name change. If you changed your
name because of marriage, divorce,
etc., and you made estimated tax
payments using your former name,
attach a statement to the front of
Form 1040NR-EZ. On the statement,
explain all of the payments you made in
2018 and show the name(s) and
identifying number(s) under which you
made them.
Line 20—Credit for amount paid with
Form 1040-C. Enter any amount you
paid with Form 1040-C for 2018.
Line 21—Total payments. Add lines
18a through 20. Enter the total on
line 21.
Amount paid with request for
extension of time to file. If you got an
automatic extension of time to file Form
1040NR-EZ by filing Form 4868 or by
making a payment, include in the total
on line 21 the amount of the payment or
any amount you paid with Form 4868. If
you paid by credit or debit card, do not
include on line 21 the convenience fee
you were charged. On the dotted line
next to line 21, enter “Form 4868” and
show the amount paid.
!
CAUTION
If you had taxable interest or
dividend income, you must file
Form 1040NR.
Refund
Line 22—Amount overpaid. If line 22
is under $1, we will send a refund only
on written request.
If the amount you overpaid is
TIP large, you may want to
decrease the amount of income
tax withheld from your pay by filing a
new Form W-4. See Income Tax
Withholding and Estimated Tax
Payments for 2019 under Reminders,
later.
Refund offset. If you owe past-due
federal tax, state income tax, child
support, spousal support, or certain
federal nontax debts, such as student
loans, all or part of the overpayment on
line 22 may be used (offset) to pay the
past-due amount. Offsets for federal
taxes are made by the IRS. All other
offsets are made by the Treasury
Department's Bureau of the Fiscal
Service. For federal tax offsets, you will
receive a notice from the IRS. For all
other offsets, you will receive a notice
from the Fiscal Service. To find out if
you may have an offset or if you have
-9-
any questions about it, contact the
agency to which you owe the debt.
Lines 23a through 23e—Amount refunded to you. If you want to check
the status of your refund, just use the
IRS2Go phone app or go to Where's My
Refund? at IRS.gov/Refunds. See
Refund Information, later. Information
about your return will generally be
available 4 weeks after you mail your
return. Have your 2018 tax return handy
so you can enter your SSN or ITIN, your
filing status, and the exact whole dollar
amount of your refund.
Where's My Refund? will provide an
actual personalized refund date as soon
as the IRS processes your tax return
and approves your refund.
If you request a refund of tax
withheld on a Form 1042-S, we
CAUTION may need additional time to
process the refund. Allow up to 6
months for these refunds to be issued.
!
DIRECT DEPOSIT
Simple. Safe. Secure.
Fast Refunds! Join the eight in 10 taxpayers
who 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 information about IRA,
later.
If you want us to directly deposit the
amount shown on line 23a to your
checking or savings account, including
an IRA, at a U.S. bank or other financial
institution (such as a mutual fund,
brokerage firm, or credit union) in the
United States:
• Complete lines 23b through 23d (if
you want your refund deposited to only
one account), or
• Check the box on line 23a and attach
Form 8888 if you want to split the direct
deposit of your refund into more than
one account or use all or part of your
refund to buy paper series I savings
bonds.
If you do not want your refund directly
deposited to your account, do not check
the box on line 23a. Draw a line through
the boxes on lines 23b and 23d. We will
send you a check instead.
Account must be in your name. Do
not request a deposit of any part of your
refund to an account that is not in your
name. Although you may owe your tax
return preparer a fee for preparing your
return, do not have any part of your
Sample Check—Lines 23b Through 23d
1234
RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000
PL
E
15-0000/0000
$
SA
M
PAY TO THE
ORDER OF
ANYPLACE BANK
Anyplace, LA 70000
from the one at which you have your
checking account.
Routing
number
Account
number
(line 23b)
(line 23d)
DOLLARS
Do not include
the check number
For
"’86". 1234
|:250250025|:202020
Note: The routing and account numbers may be in different places on your check.
refund deposited into the preparer's
account to pay the fee.
The number of refunds that can be
directly deposited to a single account or
prepaid debit card is limited to three a
year. After this limit is reached, paper
checks will be sent instead. Learn more
at IRS.gov/DepositLimit.
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 U.S. bank or other financial
institution in the United States 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 2018). 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 2018 return during 2019 and do
not notify the trustee or custodian in
advance, the trustee or custodian can
assume the deposit to your IRA is for
2019. If you designate your deposit to
be for 2018, you must verify that the
deposit was actually made to the
account by the due date of the return
(not counting extensions). If the deposit
is not made by that date, the deposit is
not an IRA contribution for 2018.
You may be able to contribute
up to $5,500 ($6,500 if age 50
CAUTION or older at the end of 2018) to a
traditional IRA or Roth IRA for 2018.
You may owe a penalty if your
contributions exceed these limits and
the limits may be lower depending on
your compensation and income. For
more information on IRA contributions,
see Pub. 590-A.
!
For more information on IRAs, see
Pub. 590-A and Pub. 590-B.
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 go.usa.gov/3KvcP.
Form 8888. You can have your refund
directly deposited into more than one
account or use it to buy up to $5,000 in
paper series I savings bonds. You do
not need a TreasuryDirect® account to
do this. For more information, see the
Form 8888 instructions.
Line 23b. The routing number must
be nine digits. The first two digits must
be 01 through 12 or 21 through 32. On
the sample check, shown here, the
routing number is 250250025. Rufus
and Mary Maple would use that routing
number unless their financial institution
instructed them to use a different routing
number for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 23b if:
• The routing number on a deposit slip
is different from the routing number on
your checks,
• 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
-10-
Line 23c. Check the appropriate
box for the type of account. Do not
check more than one box. If the deposit
is to an account such as an IRA, health
savings account, brokerage account, or
other similar account, ask your financial
institution whether you should check the
“Checking” or “Savings” box. You must
check the correct box to ensure your
deposit is accepted. If your deposit is to
a TreasuryDirect® online account,
check the “Savings” box.
Line 23d. The account number can
be up to 17 characters (both numbers
and letters). Include hyphens but omit
spaces and special symbols. Enter the
number from left to right and leave any
unused boxes blank. On the sample
check, shown here, 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 Will Be Rejected
If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
• The name on your account does not
match the name on the refund, and your
financial institution(s) will not allow a
refund to be deposited unless the name
on the refund matches the name on the
account.
• Three direct deposits of tax refunds
already have been made to the same
account or prepaid debit card.
• You have not given a valid account
number.
• You file your 2018 return after
November 30, 2019.
• Any numbers or letters on lines 23b
through 23d are crossed out or whited
out.
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 23e. If you want your refund
mailed to an address not listed on
page 1 of Form 1040NR-EZ, enter that
address on line 23e. See Foreign
address, earlier, for information on
entering a foreign address.
Instructions for Form 1040NR-EZ (2018)
Note. If the address on page 1 is not in
the United States, you can enter an
address in the United States on
line 23e. However, if the address on
page 1 is in the United States, the IRS
cannot mail a refund to a different
address in the United States.
Line 24—Applied to your 2019 estimated tax. Enter on line 24 the
amount, if any, of the overpayment on
line 22 you want applied to your 2019
estimated tax.
This election to apply part or all
of the amount overpaid to your
CAUTION 2019 estimated tax cannot be
changed later.
!
Amount You Owe
To avoid interest and penalties,
TIP pay your taxes in full by the due
date of your return (not
including extensions). See When To
File, earlier. You do not have to pay if
line 25 is under $1.
Include any estimated tax penalty from
line 26 in the amount you enter on
line 25. Do not include any estimated
tax payment for 2019 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 Tax
Topic 206 at IRS.gov/TaxTopics.
Line 25—Amount you owe. The IRS
offers several payment options. You can
pay online, by phone, mobile device,
cash (maximum $1,000 per day and per
transaction), check, or money order. Go
to IRS.gov/Payments for payment
options.
Pay Online
The IRS offers an electronic payment
option that is right for you. Paying online
is convenient and secure and helps
make sure we get your payments on
time. To pay your taxes online or for
more information, go to IRS.gov/
Payments. You can pay using any of the
following methods.
• IRS Direct Pay for online transfers
from your checking or savings account
at a U.S. bank or other financial
institution in the United States at no cost
to you; go to IRS.gov/Payments.
Instructions for Form 1040NR-EZ (2018)
• Pay by Card. To pay by debit or
credit card, go to IRS.gov/Payments. A
convenience fee is charged by these
service providers.
• Online Payment Agreement. If you
cannot pay in full by the due date of your
tax return, you can apply for an online
monthly installment agreement at
IRS.gov/OPA. Once you complete the
online process, you will receive
immediate notification of whether your
agreement has been approved. A user
fee is charged unless you are a
low-income taxpayer meeting certain
criteria.
• IRS2Go is the mobile application of
the IRS; you can access Direct Pay or
Pay by Card by downloading the
application.
Pay by Phone
Paying by phone is another safe and
secure method of paying electronically.
Use one of the following methods: (1)
call one of the debit or credit card
service providers, or (2) use the
Electronic Federal Tax Payment System
(EFTPS).
Debit or credit card. Call one of our
service providers. Each charges a fee
that varies by provider, card type, and
payment amount.
Pay by Cash
Cash is an in-person payment option for
individuals provided through retail
partners with a maximum of $1,000 per
day per transaction. To make a cash
payment, you must first be registered
online at www.officialpayments.com/
fed, our Official Payment provider.
Pay by Check or Money Order
Before submitting a payment through
the mail, please consider alternative
methods. One of our safe, quick, and
easy electronic payment options might
be right for you. If you choose to mail a
tax payment, 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 “2018
Form 1040NR-EZ” and your name,
address, daytime phone number, and
SSN or ITIN on your payment.
To help us process your payment,
enter the amount on the right side of the
check like this: $ XXX.XX. Do not use
dashes or lines (for example, do not
enter “$ XXX–” or “$ XXXxx/100”).
You may need to (a) increase
TIP the amount of income tax
Official Payments
1-888-UPAY-TAXTM
(1-888-872-9829)
www.officialpayments.com
withheld from your pay by filing
a new Form W-4, or (b) make estimated
tax payments for 2019. See Income Tax
Withholding and Estimated Tax
Payments for 2019 under Reminders,
later.
Link2Gov Corporation
1-888-PAY-1040TM
(1-888-729-1040)
www.PAY1040.com
What if you cannot pay? If you
cannot pay the full amount shown on
line 25 when you file, you can ask for:
• An installment agreement, or
• An extension of time to pay.
WorldPay US, Inc.
1-844-PAY-TAX-8TM
(1-844-729-8298)
www.payUSAtax.com
EFTPS. To use EFTPS, you must be
enrolled either online or have an
enrollment form mailed to you. To make
a payment using EFTPS, call
1-800-555-4477 (English) or
1-800-244-4829 (Español). People who
are deaf, or hard of hearing, or have a
speech disability and who have access
to TTY/TDD equipment can call
1-800-733-4829. For more information
about EFTPS, go to IRS.gov/Payments
or EFTPS.gov.
Pay by Mobile Device
To pay through your mobile device,
download the IRS2Go application.
-11-
Installment agreement. Under an
installment agreement, you can pay all
or part of the tax you owe in monthly
installments. However, even if an
installment agreement is granted, you
will be charged interest and may be
charged a late payment penalty on the
tax not paid by the due date (not
counting 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/OPA.
Extension of time to pay. If paying
the tax when it is due would cause you
an undue hardship, you can ask for an
extension of time to pay by filing Form
1127, Application for Extension of Time
for Payment of Tax Due to Undue
Hardship, on or before the due date (not
counting extensions) for filing your
return. An extension generally will not
be granted for more than 6 months. You
will be charged interest on the tax not
paid by the due date (not counting
extensions) for filing your return. You
must pay the tax before the extension
runs out. Penalties and interest will be
imposed until taxes are paid in full. For
the most up-to-date information on Form
1127, go to IRS.gov/Form1127.
Line 26—Estimated tax penalty. You
may owe this penalty if:
• Line 25 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You did not pay enough estimated tax
by any of the due dates. This is true
even if you are due a refund.
The “tax shown on your return” is the
amount on your 2018 Form 1040NR-EZ,
line 15.
Exception. You will not owe the
penalty if your 2017 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
2017 return and you were a U.S. citizen
or resident for all of 2017.
2. Line 21 on your 2018 return is at
least 100% of the tax shown on your
2017 return. (But see Caution below.)
Your estimated tax payments for 2018
must have been made on time and for
the required amount.
If your 2017 AGI was over
$150,000 (over $75,000 if you
CAUTION checked filing status box 2 for
2017), item (2) applies only if line 21 on
your 2018 tax return is at least 110% of
the tax shown on your 2017 return. This
rule does not apply to farmers and
fishermen.
!
For most people, the “tax shown on
your 2017 return” is the amount on your
2017 Form 1040NR-EZ, line 15.
Figuring the penalty. If the
exception above does not apply and
you choose to figure the penalty
yourself, see Form 2210 to find out if
you owe the penalty. If you do, you can
use the form to figure the amount.
Enter the penalty on line 26. Add the
penalty to any tax due and enter the
total on line 25.
However, if you have an
overpayment on line 22, subtract the
penalty from the amount you otherwise
would enter on line 23a or line 24. The
total of lines 23a, 24, and 26 must equal
line 22.
If the penalty is more than the
overpayment on line 22, enter -0- on
lines 23a and 24. Then subtract line 22
from line 26 and enter the result on
line 25.
Do not file Form 2210 with your
return unless Form 2210 indicates that
you must do so. Instead, keep it for your
records.
Because Form 2210 is
TIP complicated, you can leave
line 26 blank and the IRS will
figure the penalty and send you a bill.
We will not charge you interest on the
penalty if you pay by the date specified
on the bill. If your income varied during
the year, the annualized income
installment method may reduce the
amount of your penalty. But you must
file Form 2210 because the IRS cannot
figure your penalty under this method.
See the Instructions for Form 2210 for
other situations in which you may be
able to lower your penalty by filing Form
2210.
Third Party Designee
If you want to allow your preparer, a
friend, family member, or any other
person you choose to discuss your
2018 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.
-12-
947, Practice Before the IRS and Power
of Attorney.
The authorization will automatically
end no later than the due date (not
counting extensions) for filing your 2019
tax return (see When To File, earlier). If
you want to revoke the authorization
before it ends, see Pub. 947.
Sign Your Return
Form 1040NR-EZ is not considered a
valid return unless you sign it. Be sure to
date your return and enter your
occupation 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.
• Other reasons approved by the IRS,
which you explain in writing to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
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-EZ, sign your
name for the individual and file Form 56.
Child's return. If your child cannot sign
his or her 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.
Identity Protection PIN
For 2018, if you received an Identity
Protection Personal Identification
Number (IP PIN) from the IRS, enter it in
Instructions for Form 1040NR-EZ (2018)
the IP PIN spaces provided next to your
occupation in the United States. You
must correctly enter all six numbers of
your IP PIN. If you did not receive an IP
PIN, leave these spaces blank.
If you were not present in the United
States on the last day of the tax year,
and you have no U.S. immigration
status, enter “Not present in U.S.—No
U.S. immigration status.”
New IP PINs are issued every
year. Enter the latest IP PIN you
CAUTION received. IP PINs for 2018 tax
returns generally were sent in
December 2018.
Item F
!
If you need more information or
answers to frequently asked questions
on how to use the IP PIN, go to
IRS.gov/CP01A. If you received an IP
PIN but misplaced it, call 1-800-9084490.
Instructions for
Schedule OI,
Other Information
Answer all questions.
Item A
List all countries of which you were a
citizen or national during the tax year.
Item B
List the country in which you claimed
residence for tax purposes during the
tax year.
Item C
If you have ever completed immigration
Form I-485 and submitted the form to
the U.S. Citizenship and Immigration
Services or have ever completed a
Form DS-230 and submitted it to the
Department of State, 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 did not have a visa, enter your
U.S. immigration status on the last day
of the tax year. For example, if you
entered under the visa waiver program,
enter “VWP” and the name of the Visa
Waiver Program Country.
Instructions for Form 1040NR-EZ (2018)
If you ever changed your visa type or
U.S. immigration status, check the “Yes”
box. For example, you entered the
United States in 2017 on an F-1 visa as
an academic student. On August 20,
2018, 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, 2018.”
Item G
Enter the dates you entered and left the
United States during 2018 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 a final date departed.
Item H
Review your entry and passport stamps
or other records to count the number of
days you were actually present in the
United States during the years listed. A
day of presence is any day that you are
physically present in the United States
at any time during the 24-hour period
beginning at 12:01 a.m. For the list of
exceptions to the days you must count
as actually present in the United States,
see Days of Presence in the United
States in chapter 1 of Pub. 519. If you
were not in the United States on any
day of the tax year, enter -0-.
Item I
If you filed a U.S. income tax return for a
prior year, enter the latest year for which
you filed a return and the form number
you filed.
Item J
If you are claiming exemption from
income tax under a U.S. income tax
-13-
treaty with a foreign country on Form
1040NR-EZ, you must provide all the
information requested in item J.
Line 1. If you are a resident of a treaty
country (that is, you qualify as a resident
of that country within the meaning of the
tax treaty between the United States
and that country), you must know the
terms of the tax treaty between the
United States and that country to
properly complete item J. You can
download the complete text of most
U.S. tax treaties at IRS.gov. 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.
Column (a), Country. Enter the
treaty country that qualifies you for
treaty benefits.
Column (b), Tax treaty article.
Enter the number of the treaty article
that exempts the income from U.S. tax.
Column (c), Number of months
claimed in prior tax years. Enter the
number of months in prior tax years for
which you claimed an exemption from
U.S. tax based on the specified treaty
article.
Column (d), Amount of exempt
income in current tax year. Enter the
amount of income in the current tax year
that is exempt from U.S. tax based on
the specified treaty article.
Line (e), Total. Add the amounts in
column (d). Enter the total on line 1e
and on page 1, line 6. Do not include
this amount in the amounts entered on
Form 1040NR-EZ, page 1, line 3 or 5.
If required, attach Form 8833. See
Treaty-based return position disclosure,
later.
Example. Sara is a citizen of Italy
and was a resident there until
September 2017, when she moved to
the United States to accept a position as
a high school teacher at an accredited
public high school. Sara came to the
United States on a J-1 visa (Exchange
visitor) and signed a contract to teach
for 2 years at this U.S. school. She
began teaching in September 2017 and
plans to continue teaching through May
2019. Sara's salary per school year is
$40,000. She plans to return to Italy in
June 2019 and resume her Italian
residence. For calendar year 2018, Sara
earned $40,000 from her teaching
position. She completes the table in
item J on her 2018 tax return as shown
in Example. Item J—Income Exempt
From Tax by Treaty.
Line 2. Check “Yes” if you were subject
to tax in a foreign country on any of the
income reported on line 1, column (d).
Line 3. Check “Yes” if you are claiming
tax treaty benefits pursuant to a
Competent Authority determination
allowing you to do so. You must attach
to your tax return a copy of the
Competent Authority determination
letter.
If you are claiming tax treaty
benefits and you failed to submit
CAUTION adequate documentation to a
withholding agent, you must attach to
your tax return all information that
otherwise would have been required on
the withholding tax document (for
example, all information required on
Form W-8BEN or Form 8233).
!
Treaty-based return position disclosure. If you take the position that a
treaty of the United States overrides or
modifies any provision of the Internal
Revenue Code and that position
reduces (or potentially reduces) your
tax, you generally must report certain
information on Form 8833 and attach it
to Form 1040NR-EZ.
Example. Item J—Income Exempt From
Tax by Treaty
(a) Country
Keep for Your Records
(b) Tax treaty article (c) Number of months (d) Amount of exempt
claimed in prior tax
income in current tax
years
year
Italy
20
4
$40,000
(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not enter it on
line 3 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$40,000
5. The payments or items of income
that otherwise are required to be
disclosed total no more than $10,000.
Reminders
Return Checklist
This checklist can help you file a correct
return. Mistakes can delay your refund
or result in notices being sent to you.
Did you:
Enter your name and address in the
correct order in the spaces provided on
Form 1040NR-EZ?
Enter the correct SSN or ITIN in the space
provided on Form 1040NR-EZ? Check
that your name and SSN or ITIN agree
with your social security card or the IRS
notice assigning your ITIN.
Use the amount from line 14 (Taxable
income), and the proper filing status, to
find your tax in the Tax Table? Be sure you
entered the correct tax on line 15.
Check your math, especially when figuring
your taxable income, federal income tax
withheld, total payments, and refund or
amount you owe?
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.
Enter the correct amount for line 11
(Itemized deductions)?
Sign and date Form 1040NR-EZ and enter
your occupation in the United States?
Include your apartment number in your
address if you live in an apartment?
Attach your Form(s) W-2, 1042-S, and
1099-R to the front of the return? Attach
Form(s) 1099-R only if federal income tax
was withheld.
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.
Include all the required information on your
payment if you owe tax and are paying by
check or money order? See the
instructions for line 25, earlier, for details.
File only one original return for the same
year, even if you have not gotten your
refund or have not heard from the IRS
since you filed? Filing more than one
original return for the same year or
sending in more than one copy of the
same return (unless we ask you to do so)
could delay your refund.
Refund Information
To check the status
of your refund, go to
Where's My
Refund? at IRS.gov/Refunds, or use the
free IRS2Go app, 24 hours a day, 7
days a week. Information about your
return generally will be available within 4
weeks after you mail your return.
-14-
Instructions for Form 1040NR-EZ (2018)
To use Where's My Refund,
have a copy of your tax return
handy. You will need to enter
the following information from your
return.
• Your SSN or ITIN.
• Your filing status.
• The exact whole dollar amount of
your expected refund.
Where's My Refund? will provide an
actual personalized refund date as soon
as the IRS processes your tax return
and approves your refund.
Refund of tax withheld on a Form
1042-S. If you request a refund of tax
withheld on a Form 1042-S, we may
need additional time to process the
refund. Allow up to 6 months for these
refunds to be issued.
Updates to refund status are
TIP made once a day—usually at
night.
If you do not have Internet
access and you are in the
United States, you can call
1-800-829-1954, 24 hours a day, 7 days
a week, for automated refund
information.
Our phone and walk-in assistors can
research the status of your refund only if
it's been more than 6 weeks since you
mailed your return.
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 IRS.gov/Espanol and the
phone number listed earlier.
Income Tax Withholding and
Estimated Tax Payments for
2019
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 2019 pay. For details
on how to complete Form W-4, see the
Instructions for Form 8233 and Notice
1392, Supplemental Form W-4
Instructions for Nonresident Aliens.
If you do not pay your tax through
withholding, or do not pay enough tax
that way, you might have to pay
Instructions for Form 1040NR-EZ (2018)
estimated tax. In general, you do not
have to make estimated tax payments if
you expect that your 2019 Form
1040NR-EZ will show a tax refund or a
tax balance due of less than $1,000. If
your total estimated tax for 2019 is
$1,000 or more, see Form 1040-ES
(NR). It has a worksheet you can use to
see if you have to make estimated tax
payments. However, if you expect to be
a resident of Puerto Rico during all of
2019 and you must pay estimated tax,
use Form 1040-ES. For more
information, see Pub. 505, Tax
Withholding and Estimated Tax, and
Pub. 519.
How Do You Get a Copy of Your
Tax Return Information?
Tax return transcripts are free and
generally are used to validate income
and tax filing status for mortgage
applications, student and small
business loan applications, and during
tax preparation. To get a free transcript:
• Visit IRS.gov/Transcript;
• Use Form 4506-T or 4506T-EZ;
• If you are in the United States, call
1-800-908-9946; or
• If you are outside the United States,
call 267-941-1000 (English-speaking
only). This number is not toll free.
If you need a copy of your actual tax
return, use Form 4506. There is a fee for
each return requested. See Form 4506
for the current fee. If your main home,
principal place of business, or tax
records are located in a federally
declared disaster area, this fee will be
waived.
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-EZ and you
should have filed Form 1040, or vice
versa. Generally, Form 1040X must be
filed within 3 years after the date the
original return was filed or within 2 years
after the date the tax was paid,
whichever is later. You may have more
time to file Form 1040X if you live in a
federally declared disaster area or you
are physically or mentally unable to
manage your financial affairs. See Pub.
519 and Pub. 556, Examination of
Returns, Appeal Rights, and Claims for
Refund, for details.
Use the Where's-My-AmendedReturn application on IRS.gov to track
the status of your amended return. It
can take up to 3 weeks from the date
you mailed it to show up in our system.
-15-
Past Due Returns
If you or someone you know needs to
file past due tax returns, see Tax Topic
153 at IRS.gov/TaxTopics or go to
IRS.gov/Individuals for help in filing
those returns. Send the return to the
address that applies to you in the latest
Form 1040NR-EZ instructions. For
example, if you are filing a 2015 return
in 2019, use the address in Where To
File, earlier. However, if you got an IRS
notice, mail the return to the address in
the notice.
Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts can be
complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040NR-EZ, page 1. Do not
include interest or penalties (other than
the estimated tax penalty) in the amount
you owe on line 25.
Interest. We will charge you interest on
taxes not paid by their due date, even if
an extension of time to file is granted.
We also will charge you interest on
penalties imposed for failure to file,
negligence, fraud, substantial valuation
misstatements, substantial
understatements of tax, and reportable
transaction understatements. Interest is
charged on the penalty from the due
date of the return (including extensions).
Penalty for late filing. If you do not file
your return by the due date (including
extensions), the penalty is usually 5% of
the amount due for each month or part
of a month your return is late, unless
you have a reasonable explanation. If
you do, include it with your return. The
penalty can be as much as 25% of the
tax due. The penalty is 15% per month,
up to a maximum of 75%, if the failure to
file is fraudulent. If your return is more
than 60 days late, the minimum penalty
will be $210 or the amount of any tax
you owe, whichever is smaller.
Penalty for late payment of tax. If
you pay your taxes late, the penalty is
usually 1/2 of 1% of the unpaid amount
for each month or part of a month the
tax is not paid. The penalty can be as
much as 25% of the unpaid amount. It
applies to any unpaid tax on the return.
This penalty is in addition to interest
charges on late payments.
Penalty for frivolous return. In
addition to any other penalties, the law
imposes a penalty of $5,000 for filing a
frivolous return. A frivolous return is one
that does not contain information
needed to figure the correct tax or
shows a substantially incorrect tax
because you take a frivolous position or
desire to delay or interfere with the tax
laws. This includes altering or striking
out the preprinted language above the
space where you sign. For a list of
positions identified as frivolous, see
Notice 2010-33, 2010-17 I.R.B. 609,
available at
IRS.gov/irb/2010-17_IRB/ar13.html.
Other penalties. Other penalties can
be imposed for negligence, substantial
understatement of tax, reportable
transaction understatements, filing an
erroneous refund claim, and fraud.
Criminal penalties may be imposed for
willful failure to file, tax evasion, making
a false statement, or identity theft. See
Pub. 519 for details on some of these
penalties.
How Long Should Records Be
Kept?
Keep a copy of your tax return,
worksheets you used, and records of all
items appearing on it (such as Forms
W-2, 1042-S, and 1099) until the statute
of limitations runs out for that return.
Usually, this is 3 years from the date the
return was due or filed or 2 years from
the date the tax was paid, whichever is
later. You should keep some records
longer. For example, keep property
records (including those on your home)
as long as they are needed to figure the
basis of the original or replacement
property. For more details, see
chapter 1 of Pub. 17.
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 individual taxpayer
identification number (ITIN), or other
identifying information, without your
permission, to commit fraud or other
crimes. An identity thief may use your
SSN to get a job or may file a tax return
using your SSN to receive a refund.
To reduce your risk:
• Protect your SSN or ITIN,
• Ensure your employer is protecting
your SSN or ITIN, and
• Be careful when choosing a tax
preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter. For more
information, see Pub. 5027, Identity
Theft Information for Taxpayers.
If your SSN has been lost or stolen or
you suspect you are a victim of
tax-related identity theft, visit IRS.gov/
IdentityTheft to learn what steps to take.
Victims of identity theft who are
experiencing economic harm or a
systemic problem, or are seeking help in
resolving tax problems that have not
been resolved through normal channels,
may be eligible for Taxpayer Advocate
Service (TAS) assistance. You can
reach TAS by calling the National
Taxpayer Advocate helpline at
1-877-777-4778. People who are deaf
or hard of hearing, or have a speech
disability and who have access to
TTY/TDD equipment can call
1-800-829-4059. People who are deaf
or hard of hearing, or have a speech
disability also can contact the IRS
through relay services such as the
Federal Relay Service available at
www.gsa.gov/fedrelay.
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
or 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 (FTC) at [email protected] or
report them at ftc.gov/complaint. You
can contact them at ftc.gov/idtheft or
1-877-IDTHEFT (1-877-438-4338). If
you have been a victim of identity theft,
see www.IdentityTheft.gov and Pub.
5027. People who are deaf or 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.
Protect yourself from suspicious
emails or phishing schemes.
Phishing is the creation and use of email
and websites designed to mimic
W-2 verification code. A “verification
code” box will appear on Form W-2, but
not all W-2s will have the 16-digit code
in box 9. Do not enter the verification
code on your Form 1040NR-EZ.
-16-
Instructions for Form 1040NR-EZ (2018)
Taxpayer Bill of Rights
All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights,
which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10
broad categories, making them easier to understand. Explore your rights and our obligations to protect them.
The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They
are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices,
and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear
explanations of the outcomes.
The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in
their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily
understandable communications from the IRS, and to speak to a supervisor about inadequate service.
The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax
legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
The right to challenge the IRS’s position and be heard. Taxpayers have the right to raise objections and provide
additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider
their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with
their position.
The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial
administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written
response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.
The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s
position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt.
Taxpayers have the right to know when the IRS has finished an audit.
The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will
comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search
and seizure protections and will provide, where applicable, a collection due process hearing.
The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not
be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be
taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to
represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income
Taxpayer Clinic if they cannot afford representation.
The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and
circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely.
Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial
difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.
Learn more at IRS.gov/TaxpayerRights.
How To Get Tax Help
If you have questions about a tax issue,
need help preparing your tax return, or
want to download free publications,
forms, or instructions, go to IRS.gov and
find resources that can help you right
away.
Instructions for Form 1040NR-EZ (2018)
Tax reform. Major tax reform
legislation impacting individuals,
businesses, and tax-exempt entities
was approved by Congress in the Tax
Cuts and Jobs Act on December 22,
2017. Go to IRS.gov/TaxReform for
-17-
information and updates on how this
legislation affects your taxes.
Preparing and filing your tax return.
Find free options to prepare and file
your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax
Assistance (VITA) program offers free
tax help to people who generally make
$55,000 or less, persons with
disabilities, and
limited-English-speaking taxpayers who
need help preparing their own tax
returns. The Tax Counseling for the
Elderly (TCE) program offers free tax
help for all taxpayers, particularly those
who are 60 years of age and older. TCE
volunteers specialize in answering
questions about pensions and
retirement-related issues unique to
seniors.
You can go to IRS.gov and click on
the Filing tab to see your options for
preparing and filing your return which
include the following.
• VITA. Go to IRS.gov/VITA, download
the free IRS2Go app, or call
800-906-9887 to find the nearest VITA
location for free tax preparation.
• TCE. Go to IRS.gov/TCE, download
the free IRS2Go app, or call
888-227-7669 to find the nearest TCE
location for free tax preparation.
Getting answers to your tax
law questions. On IRS.gov,
get answers to your tax
questions anytime, anywhere.
• Go to IRS.gov/Help for a variety of
tools that will help you get answers to
some of the most common tax
questions.
• Go to IRS.gov/ITA for the Interactive
Tax Assistant, a tool that will ask you
questions on a number of tax law topics
and provide answers. You can print the
entire interview and the final response
for your records.
• You also may be able to access tax
law information in your electronic filing
software.
Getting tax forms and publications.
Go to IRS.gov/Forms to view,
download, or print all of the forms and
publications you may need. You also
can download and view popular tax
publications and instructions (including
the 1040 instructions) on mobile devices
as an eBook at no charge. Or you can
go to IRS.gov/OrderForms to place an
order and have forms mailed to you
within 10 business days.
Using direct deposit. Direct deposit
securely and electronically transfers
your refund directly into your financial
account. Eight in 10 taxpayers use
direct deposit to receive their refund.
The IRS issues more than 90% of
refunds in less than 21 days.
Getting a transcript or copy of a return. The quickest way to get a copy of
your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get
Transcript Online” or “Get Transcript by
Mail” to order a copy of your transcript. If
you prefer, you can:
• Order your transcript by calling
800-908-9946, or
• Mail Form 4506-T or Form 4506T-EZ
(both available on IRS.gov).
Using online tools to help prepare
your return. Go to IRS.gov/Tools for
the following.
• The Online EIN Application (IRS.gov/
EIN) helps you get an employer
identification number.
Resolving tax-related identity theft
issues.
• The IRS doesn’t initiate contact with
taxpayers by email or telephone to
request personal or financial
information. This includes any type of
electronic communication, such as text
messages and social media channels.
• Go to IRS.gov/IDProtection for
information.
• If your SSN has been lost or stolen or
you suspect you are a victim of
tax-related identity theft, visit IRS.gov/
IdentityTheft to learn what steps you
should take.
Checking on the status of your refund.
• Go to IRS.gov/Refunds.
• Download the official IRS2Go app to
your mobile device to check your refund
status.
• Call the automated refund hotline at
800-829-1954.
Making a tax payment. The IRS uses
the latest encryption technology to
ensure your electronic payments are
safe and secure. You can make
electronic payments online, by phone,
and from a mobile device using the
IRS2Go app. Paying electronically is
quick, easy, and faster than mailing in a
check or money order. Go to IRS.gov/
Payments to make a payment using any
of the following options.
• IRS Direct Pay: Pay your individual
tax bill or estimated tax payment directly
from your checking or savings account
at no cost to you.
• Debit or credit card: Choose an
approved payment processor to pay
online, by phone, and by mobile device.
• Electronic Funds Withdrawal:
Offered only when filing your federal
taxes using tax preparation software or
through a tax professional.
-18-
• Electronic Federal Tax Payment
System: Best option for businesses.
Enrollment is required.
• Check or money order: Mail your
payment to the address listed on the
notice or instructions.
• Cash: You may be able to pay your
taxes with cash at a participating retail
store.
What if I can’t pay now? Go to
IRS.gov/Payments for more information
about your options.
• Apply for an online payment
agreement (IRS.gov/OPA) to meet your
tax obligation in monthly installments if
you cannot pay your taxes in full today.
Once you complete the online process,
you will receive immediate notification of
whether your agreement has been
approved.
• Use the Offer in Compromise PreQualifier (IRS.gov/OIC) to see if you can
settle your tax debt for less than the full
amount you owe.
Checking the status of an amended
return. Go to IRS.gov and click on
IRS.gov/WMAR to track the status of
Form 1040X amended returns. Please
note that it can take up to 3 weeks from
the date you mailed your amended
return for it to show up in our system
and processing it can take up to 16
weeks.
Understanding an IRS notice or letter. Go to IRS.gov/Notices to find
additional information about responding
to an IRS notice or letter.
Contacting your local IRS office.
Keep in mind, many questions can be
resolved on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go to
IRS.gov/LetUsHelp for the topics people
ask about most. If you still need help,
IRS TACs provide tax help when a tax
issue cannot be handled online or by
phone. All TACs now provide service by
appointment so you will know in
advance that you can get the service
you need without waiting. Before you
visit, go to IRS.gov/TACLocator to find
the nearest TAC, check hours, available
services, and appointment options. Or,
on the IRS2Go app, under the Stay
Connected tab, choose the Contact Us
option and click on “Local Offices.”
Watching IRS videos. The IRS Video
portal (IRSVideos.gov) contains video
and audio presentations for individuals,
small businesses, and tax
professionals.
Getting tax information in other languages. For taxpayers whose native
language isn’t English, we have the
following resources available.
Instructions for Form 1040NR-EZ (2018)
Taxpayers can find information on
IRS.gov in the following languages.
• Spanish (IRS.gov/Spanish).
• Chinese (IRS.gov/Chinese).
• Vietnamese (IRS.gov/Vietnamese).
• Korean (IRS.gov/Korean).
• Russian (IRS.gov/Russian).
The IRS TACs provide
over-the-phone interpreter service in
over 170 languages, and the service is
available free to taxpayers.
Taxpayer assistance outside the
United States. If you are outside the
United States and have tax questions:
• Go to IRS.gov and type “nonresident
alien” in the search box, or
• 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 2018, the taxpayer's personal
representative may have to file and sign
a return for that taxpayer. A personal
representative can be an executor,
administrator, or anyone who is in
charge of the deceased taxpayer's
property. If the deceased taxpayer did
not have to file a return but had tax
withheld, a return must be filed to get a
refund. The person who files the return
must enter “Deceased,” the deceased
taxpayer's name, and the date of death
across the top of the return. If this
information is not provided, it may delay
the processing of the return.
The personal representative should
promptly notify all payers of income,
including financial institutions, of the
taxpayer's death. This will ensure the
proper reporting of income earned by
the taxpayer's estate or heirs. A
deceased taxpayer's SSN or ITIN
should not be used for tax years after
the year of death, except for estate tax
return purposes.
Claiming a refund for a deceased
taxpayer. If you are a court-appointed
representative, file Form 1040NR-EZ for
the decedent and 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 Tax Topic 356
at IRS.gov/TaxTopics or Pub. 559,
Survivors, Executors, and
Administrators.
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 Fiscal
Service.” You can send it to:
Bureau of the Fiscal Service
Department G, P.O. Box 2188
Parkersburg, WV 26106-2188
U.S.A.
Or you can enclose the check with your
income tax return when you file. In the
memo section of the check, make a
note that it is a gift to reduce the debt
held by the public. Do not add your gift
to any tax you may owe. See the
instructions for line 25, earlier, for
details on how to pay any tax you owe.
Go to TreasuryDirect.gov and click
on “How To Make a Contribution to
Reduce the Debt” for information on
how to make this type of gift online.
You may be able to deduct this
TIP gift on your 2019 tax return as a
charitable contribution. But you
must file Form 1040NR to do so.
Disclosure, Privacy Act,
and Paperwork Reduction
Act Notice
We ask for the information on this form
to carry out U.S. Internal Revenue laws.
Sections 6001, 6011, 6012(a), and their
regulations require that you give us the
information. We need it to ensure that
you are complying with these laws and
to allow us to figure and collect the right
amount of tax. Section 6109 requires
you to provide your identifying number.
If you do not file a return, do not provide
requested information, or provide
fraudulent information, you may be
subject to penalties and criminal
prosecution. We may also have to
disallow the exemptions, exclusions,
credits, deductions, or adjustments.
This could make the tax higher or delay
any refund. Interest may also be
charged.
This notice applies to all papers you
file with us and to any questions we
need to ask to complete, correct, or
process your return, or to figure and
collect your tax, interest, or penalties.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
Instructions for Form 1040NR-EZ (2018)
-19-
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law.
Generally, tax returns and return
information are confidential, as required
by section 6103. However, section 6103
allows or requires the IRS to disclose or
give the information 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 this information
to the Department of Treasury and
contractors for tax administration
purposes; and to other persons as
necessary to obtain information to
determine the amount of or to collect the
tax you owe. We may disclose this
information to the Comptroller General
of the United States to permit review of
the IRS. We may disclose this
information to Committees of Congress;
federal, state, and local child support
agencies; and to other federal agencies
for purposes of determining entitlement
for benefits or the eligibility for and the
repayment of loans. We may also
disclose this information to other
countries under a tax treaty, to federal
and state agencies to enforce federal
nontax criminal laws, or to federal law
enforcement and intelligence agencies
to combat terrorism.
Keep this notice with your records. It
may help you if we ask for other
information. If you have any questions
about the rules for filing and giving
information, call or visit any IRS office.
We welcome comments on forms. If
you have suggestions for making this
form simpler, we would be happy to
hear from you. You can send us
comments from IRS.gov/
FormComments. Or you can send your
comments to Internal Revenue Service,
Tax Forms and Publications Division,
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 September 2018 for taxpayers filing a
2018 Form 1040NR-EZ tax return.
Estimates of Taxpayer Burden
1040NR-EZ
7
.
Average
Cost*
.
Average
Time
Burden
(Hours)
$70
* Dollars rounded to the nearest $10.
Reported time and cost burdens are
national averages and do not
necessarily reflect a “typical” case. The
estimated average time burden for all
taxpayers filing a Form 1040NR-EZ is 7
hours, with an average cost of $70 per
return. This average includes all related
forms and schedules, across all
preparation methods and taxpayer
activities. There may be significant
variation in taxpayer activity within this
estimate.
Out-of-pocket costs include any
expenses incurred by taxpayers to
prepare and submit their tax returns.
Examples include tax return preparation
and submission fees, postage and
photocopying costs, and tax preparation
software costs. Tax preparation fees
vary widely depending on the tax
situation of the taxpayer, the type of
professional preparer, and the
geographic area.
If you have comments concerning the
time and cost estimates above, you can
contact us at either one of the
addresses shown under We welcome
comments on forms, earlier.
The Taxpayer Advocate Service (TAS) Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps
taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your
rights. Know them. Use them.
What can the TAS do for you?
TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their
assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything
possible to resolve your issue. TAS can help you if:
• Your problem is causing financial difficulty for you, your family, or your business;
• You face (or your business is facing) an immediate threat of adverse action; or
• You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded by the date
promised.
How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at
TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at 877-777-4778.
How else does the TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please
report it to them at IRS.gov/SAMS.
TAS also has a website, Tax Reform Changes, which shows you how the new tax law may change your future tax filings and
helps you plan for these changes. The information is categorized by tax topic in the order of the IRS Form 1040. Go to
TaxChanges.us for more information.
Low Income Taxpayer Clinics (LITCs)
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. LITCs represent individuals whose income is below a
certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition,
clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find a clinic near you,
see the LITC page at TaxpayerAdvocate.IRS.gov/LITCmap or IRS Pub. 4134, Low Income Taxpayer Clinic List. This
publication is also available online at IRS.gov or by calling the IRS toll-free at 1-800-829-3676.
-20-
Instructions for Form 1040NR-EZ (2018)
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 ImproveIRS.org or 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 enforce the law with integrity and
fairness to all.
Instructions for Form 1040NR-EZ (2018)
-21-
2018
Tax Table
Example. Mr. Brown is single. His taxable income on line 14
of Form 1040NR-EZ is $23,250. First, he finds the $23,250 –
23,300 income line. Next, he finds the “Single” column and
reads down the column. The amount shown where the
income line and filing status column meet is $2,603. This is
the tax amount he should enter on line 15 of Form
1040NR-EZ.
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
At
least
Married
filing separately
Single
Your tax is—
0
5
15
25
50
5
15
25
50
75
0
1
2
4
6
0
1
2
4
6
75
100
125
150
175
100
125
150
175
200
9
11
14
16
19
9
11
14
16
19
200
225
250
275
300
225
250
275
300
325
21
24
26
29
31
21
24
26
29
31
325
350
375
400
425
350
375
400
425
450
34
36
39
41
44
34
36
39
41
44
450
475
500
525
550
475
500
525
550
575
46
49
51
54
56
46
49
51
54
56
575
600
625
650
675
600
625
650
675
700
59
61
64
66
69
59
61
64
66
69
700
725
750
775
800
725
750
775
800
825
71
74
76
79
81
71
74
76
79
81
825
850
875
900
925
850
875
900
925
950
84
86
89
91
94
84
86
89
91
94
950
975
975
1,000
96
99
96
99
23,200
23,250
23,300
23,350
But
less
than
23,250
23,300
23,350
23,400
Single
Married
filing separately
Your tax is—
Married
separately
Your tax is—
2,597
2,603
2,609
2,615
2,597
2,603
2,609
2,615
Graphic
shows the relevant portion of the Tax Table
with the tax amount ($2,603) circled.
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
At
least
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
2,000
1,000
1,000
1,025
1,050
1,075
1,100
1,025
1,050
1,075
1,100
1,125
101
104
106
109
111
101
104
106
109
111
2,000
2,025
2,050
2,075
2,100
2,025
2,050
2,075
2,100
2,125
201
204
206
209
211
201
204
206
209
211
1,125
1,150
1,175
1,200
1,225
1,150
1,175
1,200
1,225
1,250
114
116
119
121
124
114
116
119
121
124
2,125
2,150
2,175
2,200
2,225
2,150
2,175
2,200
2,225
2,250
214
216
219
221
224
214
216
219
221
224
1,250
1,275
1,300
1,325
1,350
1,275
1,300
1,325
1,350
1,375
126
129
131
134
136
126
129
131
134
136
2,250
2,275
2,300
2,325
2,350
2,275
2,300
2,325
2,350
2,375
226
229
231
234
236
226
229
231
234
236
1,375
1,400
1,425
1,450
1,475
1,400
1,425
1,450
1,475
1,500
139
141
144
146
149
139
141
144
146
149
2,375
2,400
2,425
2,450
2,475
2,400
2,425
2,450
2,475
2,500
239
241
244
246
249
239
241
244
246
249
1,500
1,525
1,550
1,575
1,600
1,525
1,550
1,575
1,600
1,625
151
154
156
159
161
151
154
156
159
161
2,500
2,525
2,550
2,575
2,600
2,525
2,550
2,575
2,600
2,625
251
254
256
259
261
251
254
256
259
261
1,625
1,650
1,675
1,700
1,725
1,650
1,675
1,700
1,725
1,750
164
166
169
171
174
164
166
169
171
174
2,625
2,650
2,675
2,700
2,725
2,650
2,675
2,700
2,725
2,750
264
266
269
271
274
264
266
269
271
274
1,750
1,775
1,800
1,825
1,850
1,775
1,800
1,825
1,850
1,875
176
179
181
184
186
176
179
181
184
186
2,750
2,775
2,800
2,825
2,850
2,775
2,800
2,825
2,850
2,875
276
279
281
284
286
276
279
281
284
286
1,875
1,900
1,925
1,950
1,975
1,900
1,925
1,950
1,975
2,000
189
191
194
196
199
189
191
194
196
199
2,875
2,900
2,925
2,950
2,975
2,900
2,925
2,950
2,975
3,000
289
291
294
296
299
289
291
294
296
299
(Continued)
Instructions for Form 1040NR-EZ (2018)
- 22 -
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
6,000
3,000
At
least
And you are—
Married
filing separately
Your tax is—
9,000
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
303
308
313
318
323
303
308
313
318
323
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
603
608
613
618
623
603
608
613
618
623
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
903
908
913
918
923
903
908
913
918
923
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
328
333
338
343
348
328
333
338
343
348
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
628
633
638
643
648
628
633
638
643
648
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
928
933
938
943
948
928
933
938
943
948
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
353
358
363
368
373
353
358
363
368
373
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
653
658
663
668
673
653
658
663
668
673
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
953
959
965
971
977
953
959
965
971
977
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
378
383
388
393
398
378
383
388
393
398
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
678
683
688
693
698
678
683
688
693
698
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
983
989
995
1,001
1,007
983
989
995
1,001
1,007
4,000
7,000
10,000
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
403
408
413
418
423
403
408
413
418
423
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
703
708
713
718
723
703
708
713
718
723
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
1,013
1,019
1,025
1,031
1,037
1,013
1,019
1,025
1,031
1,037
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
428
433
438
443
448
428
433
438
443
448
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
728
733
738
743
748
728
733
738
743
748
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
1,043
1,049
1,055
1,061
1,067
1,043
1,049
1,055
1,061
1,067
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
453
458
463
468
473
453
458
463
468
473
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
753
758
763
768
773
753
758
763
768
773
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
1,073
1,079
1,085
1,091
1,097
1,073
1,079
1,085
1,091
1,097
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
478
483
488
493
498
478
483
488
493
498
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
778
783
788
793
798
778
783
788
793
798
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
1,103
1,109
1,115
1,121
1,127
1,103
1,109
1,115
1,121
1,127
5,000
8,000
11,000
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
503
508
513
518
523
503
508
513
518
523
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
803
808
813
818
823
803
808
813
818
823
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
1,133
1,139
1,145
1,151
1,157
1,133
1,139
1,145
1,151
1,157
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
528
533
538
543
548
528
533
538
543
548
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
828
833
838
843
848
828
833
838
843
848
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
1,163
1,169
1,175
1,181
1,187
1,163
1,169
1,175
1,181
1,187
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
553
558
563
568
573
553
558
563
568
573
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
853
858
863
868
873
853
858
863
868
873
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
1,193
1,199
1,205
1,211
1,217
1,193
1,199
1,205
1,211
1,217
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
578
583
588
593
598
578
583
588
593
598
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
878
883
888
893
898
878
883
888
893
898
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
1,223
1,229
1,235
1,241
1,247
1,223
1,229
1,235
1,241
1,247
(Continued)
- 23 -
Instructions for Form 1040NR-EZ (2018)
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
15,000
12,000
At
least
And you are—
Married
filing separately
Your tax is—
18,000
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
1,253
1,259
1,265
1,271
1,277
1,253
1,259
1,265
1,271
1,277
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
1,613
1,619
1,625
1,631
1,637
1,613
1,619
1,625
1,631
1,637
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
1,973
1,979
1,985
1,991
1,997
1,973
1,979
1,985
1,991
1,997
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
1,283
1,289
1,295
1,301
1,307
1,283
1,289
1,295
1,301
1,307
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
1,643
1,649
1,655
1,661
1,667
1,643
1,649
1,655
1,661
1,667
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
2,003
2,009
2,015
2,021
2,027
2,003
2,009
2,015
2,021
2,027
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
1,313
1,319
1,325
1,331
1,337
1,313
1,319
1,325
1,331
1,337
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
1,673
1,679
1,685
1,691
1,697
1,673
1,679
1,685
1,691
1,697
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
2,033
2,039
2,045
2,051
2,057
2,033
2,039
2,045
2,051
2,057
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
1,343
1,349
1,355
1,361
1,367
1,343
1,349
1,355
1,361
1,367
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
1,703
1,709
1,715
1,721
1,727
1,703
1,709
1,715
1,721
1,727
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
2,063
2,069
2,075
2,081
2,087
2,063
2,069
2,075
2,081
2,087
13,000
16,000
19,000
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
1,373
1,379
1,385
1,391
1,397
1,373
1,379
1,385
1,391
1,397
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
1,733
1,739
1,745
1,751
1,757
1,733
1,739
1,745
1,751
1,757
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
2,093
2,099
2,105
2,111
2,117
2,093
2,099
2,105
2,111
2,117
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
1,403
1,409
1,415
1,421
1,427
1,403
1,409
1,415
1,421
1,427
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
1,763
1,769
1,775
1,781
1,787
1,763
1,769
1,775
1,781
1,787
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
2,123
2,129
2,135
2,141
2,147
2,123
2,129
2,135
2,141
2,147
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
1,433
1,439
1,445
1,451
1,457
1,433
1,439
1,445
1,451
1,457
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
1,793
1,799
1,805
1,811
1,817
1,793
1,799
1,805
1,811
1,817
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
2,153
2,159
2,165
2,171
2,177
2,153
2,159
2,165
2,171
2,177
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
1,463
1,469
1,475
1,481
1,487
1,463
1,469
1,475
1,481
1,487
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
1,823
1,829
1,835
1,841
1,847
1,823
1,829
1,835
1,841
1,847
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
2,183
2,189
2,195
2,201
2,207
2,183
2,189
2,195
2,201
2,207
14,000
17,000
20,000
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
1,493
1,499
1,505
1,511
1,517
1,493
1,499
1,505
1,511
1,517
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
1,853
1,859
1,865
1,871
1,877
1,853
1,859
1,865
1,871
1,877
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
2,213
2,219
2,225
2,231
2,237
2,213
2,219
2,225
2,231
2,237
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
1,523
1,529
1,535
1,541
1,547
1,523
1,529
1,535
1,541
1,547
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
1,883
1,889
1,895
1,901
1,907
1,883
1,889
1,895
1,901
1,907
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
2,243
2,249
2,255
2,261
2,267
2,243
2,249
2,255
2,261
2,267
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
1,553
1,559
1,565
1,571
1,577
1,553
1,559
1,565
1,571
1,577
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
1,913
1,919
1,925
1,931
1,937
1,913
1,919
1,925
1,931
1,937
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
2,273
2,279
2,285
2,291
2,297
2,273
2,279
2,285
2,291
2,297
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
1,583
1,589
1,595
1,601
1,607
1,583
1,589
1,595
1,601
1,607
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
1,943
1,949
1,955
1,961
1,967
1,943
1,949
1,955
1,961
1,967
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
2,303
2,309
2,315
2,321
2,327
2,303
2,309
2,315
2,321
2,327
(Continued)
Instructions for Form 1040NR-EZ (2018)
- 24 -
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
24,000
21,000
At
least
And you are—
Married
filing separately
Your tax is—
27,000
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
2,333
2,339
2,345
2,351
2,357
2,333
2,339
2,345
2,351
2,357
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
2,693
2,699
2,705
2,711
2,717
2,693
2,699
2,705
2,711
2,717
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
3,053
3,059
3,065
3,071
3,077
3,053
3,059
3,065
3,071
3,077
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
2,363
2,369
2,375
2,381
2,387
2,363
2,369
2,375
2,381
2,387
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
2,723
2,729
2,735
2,741
2,747
2,723
2,729
2,735
2,741
2,747
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
3,083
3,089
3,095
3,101
3,107
3,083
3,089
3,095
3,101
3,107
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
2,393
2,399
2,405
2,411
2,417
2,393
2,399
2,405
2,411
2,417
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
2,753
2,759
2,765
2,771
2,777
2,753
2,759
2,765
2,771
2,777
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
3,113
3,119
3,125
3,131
3,137
3,113
3,119
3,125
3,131
3,137
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
2,423
2,429
2,435
2,441
2,447
2,423
2,429
2,435
2,441
2,447
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
2,783
2,789
2,795
2,801
2,807
2,783
2,789
2,795
2,801
2,807
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
3,143
3,149
3,155
3,161
3,167
3,143
3,149
3,155
3,161
3,167
22,000
25,000
28,000
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
2,453
2,459
2,465
2,471
2,477
2,453
2,459
2,465
2,471
2,477
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
2,813
2,819
2,825
2,831
2,837
2,813
2,819
2,825
2,831
2,837
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
3,173
3,179
3,185
3,191
3,197
3,173
3,179
3,185
3,191
3,197
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
2,483
2,489
2,495
2,501
2,507
2,483
2,489
2,495
2,501
2,507
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
2,843
2,849
2,855
2,861
2,867
2,843
2,849
2,855
2,861
2,867
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
3,203
3,209
3,215
3,221
3,227
3,203
3,209
3,215
3,221
3,227
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
2,513
2,519
2,525
2,531
2,537
2,513
2,519
2,525
2,531
2,537
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
2,873
2,879
2,885
2,891
2,897
2,873
2,879
2,885
2,891
2,897
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
3,233
3,239
3,245
3,251
3,257
3,233
3,239
3,245
3,251
3,257
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
2,543
2,549
2,555
2,561
2,567
2,543
2,549
2,555
2,561
2,567
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
2,903
2,909
2,915
2,921
2,927
2,903
2,909
2,915
2,921
2,927
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
3,263
3,269
3,275
3,281
3,287
3,263
3,269
3,275
3,281
3,287
23,000
26,000
29,000
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
2,573
2,579
2,585
2,591
2,597
2,573
2,579
2,585
2,591
2,597
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
2,933
2,939
2,945
2,951
2,957
2,933
2,939
2,945
2,951
2,957
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
3,293
3,299
3,305
3,311
3,317
3,293
3,299
3,305
3,311
3,317
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
2,603
2,609
2,615
2,621
2,627
2,603
2,609
2,615
2,621
2,627
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
2,963
2,969
2,975
2,981
2,987
2,963
2,969
2,975
2,981
2,987
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
3,323
3,329
3,335
3,341
3,347
3,323
3,329
3,335
3,341
3,347
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
2,633
2,639
2,645
2,651
2,657
2,633
2,639
2,645
2,651
2,657
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
2,993
2,999
3,005
3,011
3,017
2,993
2,999
3,005
3,011
3,017
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
3,353
3,359
3,365
3,371
3,377
3,353
3,359
3,365
3,371
3,377
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
2,663
2,669
2,675
2,681
2,687
2,663
2,669
2,675
2,681
2,687
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
3,023
3,029
3,035
3,041
3,047
3,023
3,029
3,035
3,041
3,047
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
3,383
3,389
3,395
3,401
3,407
3,383
3,389
3,395
3,401
3,407
(Continued)
- 25 -
Instructions for Form 1040NR-EZ (2018)
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
33,000
30,000
At
least
And you are—
Married
filing separately
Your tax is—
36,000
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
3,413
3,419
3,425
3,431
3,437
3,413
3,419
3,425
3,431
3,437
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
3,773
3,779
3,785
3,791
3,797
3,773
3,779
3,785
3,791
3,797
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
4,133
4,139
4,145
4,151
4,157
4,133
4,139
4,145
4,151
4,157
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
3,443
3,449
3,455
3,461
3,467
3,443
3,449
3,455
3,461
3,467
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
3,803
3,809
3,815
3,821
3,827
3,803
3,809
3,815
3,821
3,827
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
4,163
4,169
4,175
4,181
4,187
4,163
4,169
4,175
4,181
4,187
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
3,473
3,479
3,485
3,491
3,497
3,473
3,479
3,485
3,491
3,497
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
3,833
3,839
3,845
3,851
3,857
3,833
3,839
3,845
3,851
3,857
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
4,193
4,199
4,205
4,211
4,217
4,193
4,199
4,205
4,211
4,217
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
3,503
3,509
3,515
3,521
3,527
3,503
3,509
3,515
3,521
3,527
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
3,863
3,869
3,875
3,881
3,887
3,863
3,869
3,875
3,881
3,887
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
4,223
4,229
4,235
4,241
4,247
4,223
4,229
4,235
4,241
4,247
31,000
34,000
37,000
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
3,533
3,539
3,545
3,551
3,557
3,533
3,539
3,545
3,551
3,557
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
3,893
3,899
3,905
3,911
3,917
3,893
3,899
3,905
3,911
3,917
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
4,253
4,259
4,265
4,271
4,277
4,253
4,259
4,265
4,271
4,277
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
3,563
3,569
3,575
3,581
3,587
3,563
3,569
3,575
3,581
3,587
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
3,923
3,929
3,935
3,941
3,947
3,923
3,929
3,935
3,941
3,947
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
4,283
4,289
4,295
4,301
4,307
4,283
4,289
4,295
4,301
4,307
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
3,593
3,599
3,605
3,611
3,617
3,593
3,599
3,605
3,611
3,617
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
3,953
3,959
3,965
3,971
3,977
3,953
3,959
3,965
3,971
3,977
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
4,313
4,319
4,325
4,331
4,337
4,313
4,319
4,325
4,331
4,337
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
3,623
3,629
3,635
3,641
3,647
3,623
3,629
3,635
3,641
3,647
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
3,983
3,989
3,995
4,001
4,007
3,983
3,989
3,995
4,001
4,007
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
4,343
4,349
4,355
4,361
4,367
4,343
4,349
4,355
4,361
4,367
32,000
35,000
38,000
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
3,653
3,659
3,665
3,671
3,677
3,653
3,659
3,665
3,671
3,677
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
4,013
4,019
4,025
4,031
4,037
4,013
4,019
4,025
4,031
4,037
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
4,373
4,379
4,385
4,391
4,397
4,373
4,379
4,385
4,391
4,397
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
3,683
3,689
3,695
3,701
3,707
3,683
3,689
3,695
3,701
3,707
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
4,043
4,049
4,055
4,061
4,067
4,043
4,049
4,055
4,061
4,067
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
4,403
4,409
4,415
4,421
4,427
4,403
4,409
4,415
4,421
4,427
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
3,713
3,719
3,725
3,731
3,737
3,713
3,719
3,725
3,731
3,737
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
4,073
4,079
4,085
4,091
4,097
4,073
4,079
4,085
4,091
4,097
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
4,433
4,439
4,445
4,451
4,459
4,433
4,439
4,445
4,451
4,459
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
3,743
3,749
3,755
3,761
3,767
3,743
3,749
3,755
3,761
3,767
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
4,103
4,109
4,115
4,121
4,127
4,103
4,109
4,115
4,121
4,127
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
4,470
4,481
4,492
4,503
4,514
4,470
4,481
4,492
4,503
4,514
(Continued)
Instructions for Form 1040NR-EZ (2018)
- 26 -
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
42,000
39,000
At
least
And you are—
Married
filing separately
Your tax is—
45,000
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
4,525
4,536
4,547
4,558
4,569
4,525
4,536
4,547
4,558
4,569
42,000
42,050
42,100
42,150
42,200
42,050
42,100
42,150
42,200
42,250
5,185
5,196
5,207
5,218
5,229
5,185
5,196
5,207
5,218
5,229
45,000
45,050
45,100
45,150
45,200
45,050
45,100
45,150
45,200
45,250
5,845
5,856
5,867
5,878
5,889
5,845
5,856
5,867
5,878
5,889
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
4,580
4,591
4,602
4,613
4,624
4,580
4,591
4,602
4,613
4,624
42,250
42,300
42,350
42,400
42,450
42,300
42,350
42,400
42,450
42,500
5,240
5,251
5,262
5,273
5,284
5,240
5,251
5,262
5,273
5,284
45,250
45,300
45,350
45,400
45,450
45,300
45,350
45,400
45,450
45,500
5,900
5,911
5,922
5,933
5,944
5,900
5,911
5,922
5,933
5,944
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
4,635
4,646
4,657
4,668
4,679
4,635
4,646
4,657
4,668
4,679
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
5,295
5,306
5,317
5,328
5,339
5,295
5,306
5,317
5,328
5,339
45,500
45,550
45,600
45,650
45,700
45,550
45,600
45,650
45,700
45,750
5,955
5,966
5,977
5,988
5,999
5,955
5,966
5,977
5,988
5,999
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
4,690
4,701
4,712
4,723
4,734
4,690
4,701
4,712
4,723
4,734
42,750
42,800
42,850
42,900
42,950
42,800
42,850
42,900
42,950
43,000
5,350
5,361
5,372
5,383
5,394
5,350
5,361
5,372
5,383
5,394
45,750
45,800
45,850
45,900
45,950
45,800
45,850
45,900
45,950
46,000
6,010
6,021
6,032
6,043
6,054
6,010
6,021
6,032
6,043
6,054
40,000
43,000
46,000
40,000
40,050
40,100
40,150
40,200
40,050
40,100
40,150
40,200
40,250
4,745
4,756
4,767
4,778
4,789
4,745
4,756
4,767
4,778
4,789
43,000
43,050
43,100
43,150
43,200
43,050
43,100
43,150
43,200
43,250
5,405
5,416
5,427
5,438
5,449
5,405
5,416
5,427
5,438
5,449
46,000
46,050
46,100
46,150
46,200
46,050
46,100
46,150
46,200
46,250
6,065
6,076
6,087
6,098
6,109
6,065
6,076
6,087
6,098
6,109
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
4,800
4,811
4,822
4,833
4,844
4,800
4,811
4,822
4,833
4,844
43,250
43,300
43,350
43,400
43,450
43,300
43,350
43,400
43,450
43,500
5,460
5,471
5,482
5,493
5,504
5,460
5,471
5,482
5,493
5,504
46,250
46,300
46,350
46,400
46,450
46,300
46,350
46,400
46,450
46,500
6,120
6,131
6,142
6,153
6,164
6,120
6,131
6,142
6,153
6,164
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
4,855
4,866
4,877
4,888
4,899
4,855
4,866
4,877
4,888
4,899
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
5,515
5,526
5,537
5,548
5,559
5,515
5,526
5,537
5,548
5,559
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
6,175
6,186
6,197
6,208
6,219
6,175
6,186
6,197
6,208
6,219
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
4,910
4,921
4,932
4,943
4,954
4,910
4,921
4,932
4,943
4,954
43,750
43,800
43,850
43,900
43,950
43,800
43,850
43,900
43,950
44,000
5,570
5,581
5,592
5,603
5,614
5,570
5,581
5,592
5,603
5,614
46,750
46,800
46,850
46,900
46,950
46,800
46,850
46,900
46,950
47,000
6,230
6,241
6,252
6,263
6,274
6,230
6,241
6,252
6,263
6,274
41,000
44,000
47,000
41,000
41,050
41,100
41,150
41,200
41,050
41,100
41,150
41,200
41,250
4,965
4,976
4,987
4,998
5,009
4,965
4,976
4,987
4,998
5,009
44,000
44,050
44,100
44,150
44,200
44,050
44,100
44,150
44,200
44,250
5,625
5,636
5,647
5,658
5,669
5,625
5,636
5,647
5,658
5,669
47,000
47,050
47,100
47,150
47,200
47,050
47,100
47,150
47,200
47,250
6,285
6,296
6,307
6,318
6,329
6,285
6,296
6,307
6,318
6,329
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
5,020
5,031
5,042
5,053
5,064
5,020
5,031
5,042
5,053
5,064
44,250
44,300
44,350
44,400
44,450
44,300
44,350
44,400
44,450
44,500
5,680
5,691
5,702
5,713
5,724
5,680
5,691
5,702
5,713
5,724
47,250
47,300
47,350
47,400
47,450
47,300
47,350
47,400
47,450
47,500
6,340
6,351
6,362
6,373
6,384
6,340
6,351
6,362
6,373
6,384
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
5,075
5,086
5,097
5,108
5,119
5,075
5,086
5,097
5,108
5,119
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
5,735
5,746
5,757
5,768
5,779
5,735
5,746
5,757
5,768
5,779
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
6,395
6,406
6,417
6,428
6,439
6,395
6,406
6,417
6,428
6,439
41,750
41,800
41,850
41,900
41,950
41,800
41,850
41,900
41,950
42,000
5,130
5,141
5,152
5,163
5,174
5,130
5,141
5,152
5,163
5,174
44,750
44,800
44,850
44,900
44,950
44,800
44,850
44,900
44,950
45,000
5,790
5,801
5,812
5,823
5,834
5,790
5,801
5,812
5,823
5,834
47,750
47,800
47,850
47,900
47,950
47,800
47,850
47,900
47,950
48,000
6,450
6,461
6,472
6,483
6,494
6,450
6,461
6,472
6,483
6,494
(Continued)
- 27 -
Instructions for Form 1040NR-EZ (2018)
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
51,000
48,000
At
least
And you are—
Married
filing separately
Your tax is—
54,000
48,000
48,050
48,100
48,150
48,200
48,050
48,100
48,150
48,200
48,250
6,505
6,516
6,527
6,538
6,549
6,505
6,516
6,527
6,538
6,549
51,000
51,050
51,100
51,150
51,200
51,050
51,100
51,150
51,200
51,250
7,165
7,176
7,187
7,198
7,209
7,165
7,176
7,187
7,198
7,209
54,000
54,050
54,100
54,150
54,200
54,050
54,100
54,150
54,200
54,250
7,825
7,836
7,847
7,858
7,869
7,825
7,836
7,847
7,858
7,869
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
6,560
6,571
6,582
6,593
6,604
6,560
6,571
6,582
6,593
6,604
51,250
51,300
51,350
51,400
51,450
51,300
51,350
51,400
51,450
51,500
7,220
7,231
7,242
7,253
7,264
7,220
7,231
7,242
7,253
7,264
54,250
54,300
54,350
54,400
54,450
54,300
54,350
54,400
54,450
54,500
7,880
7,891
7,902
7,913
7,924
7,880
7,891
7,902
7,913
7,924
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
6,615
6,626
6,637
6,648
6,659
6,615
6,626
6,637
6,648
6,659
51,500
51,550
51,600
51,650
51,700
51,550
51,600
51,650
51,700
51,750
7,275
7,286
7,297
7,308
7,319
7,275
7,286
7,297
7,308
7,319
54,500
54,550
54,600
54,650
54,700
54,550
54,600
54,650
54,700
54,750
7,935
7,946
7,957
7,968
7,979
7,935
7,946
7,957
7,968
7,979
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
6,670
6,681
6,692
6,703
6,714
6,670
6,681
6,692
6,703
6,714
51,750
51,800
51,850
51,900
51,950
51,800
51,850
51,900
51,950
52,000
7,330
7,341
7,352
7,363
7,374
7,330
7,341
7,352
7,363
7,374
54,750
54,800
54,850
54,900
54,950
54,800
54,850
54,900
54,950
55,000
7,990
8,001
8,012
8,023
8,034
7,990
8,001
8,012
8,023
8,034
49,000
52,000
55,000
49,000
49,050
49,100
49,150
49,200
49,050
49,100
49,150
49,200
49,250
6,725
6,736
6,747
6,758
6,769
6,725
6,736
6,747
6,758
6,769
52,000
52,050
52,100
52,150
52,200
52,050
52,100
52,150
52,200
52,250
7,385
7,396
7,407
7,418
7,429
7,385
7,396
7,407
7,418
7,429
55,000
55,050
55,100
55,150
55,200
55,050
55,100
55,150
55,200
55,250
8,045
8,056
8,067
8,078
8,089
8,045
8,056
8,067
8,078
8,089
49,250
49,300
49,350
49,400
49,450
49,300
49,350
49,400
49,450
49,500
6,780
6,791
6,802
6,813
6,824
6,780
6,791
6,802
6,813
6,824
52,250
52,300
52,350
52,400
52,450
52,300
52,350
52,400
52,450
52,500
7,440
7,451
7,462
7,473
7,484
7,440
7,451
7,462
7,473
7,484
55,250
55,300
55,350
55,400
55,450
55,300
55,350
55,400
55,450
55,500
8,100
8,111
8,122
8,133
8,144
8,100
8,111
8,122
8,133
8,144
49,500
49,550
49,600
49,650
49,700
49,550
49,600
49,650
49,700
49,750
6,835
6,846
6,857
6,868
6,879
6,835
6,846
6,857
6,868
6,879
52,500
52,550
52,600
52,650
52,700
52,550
52,600
52,650
52,700
52,750
7,495
7,506
7,517
7,528
7,539
7,495
7,506
7,517
7,528
7,539
55,500
55,550
55,600
55,650
55,700
55,550
55,600
55,650
55,700
55,750
8,155
8,166
8,177
8,188
8,199
8,155
8,166
8,177
8,188
8,199
49,750
49,800
49,850
49,900
49,950
49,800
49,850
49,900
49,950
50,000
6,890
6,901
6,912
6,923
6,934
6,890
6,901
6,912
6,923
6,934
52,750
52,800
52,850
52,900
52,950
52,800
52,850
52,900
52,950
53,000
7,550
7,561
7,572
7,583
7,594
7,550
7,561
7,572
7,583
7,594
55,750
55,800
55,850
55,900
55,950
55,800
55,850
55,900
55,950
56,000
8,210
8,221
8,232
8,243
8,254
8,210
8,221
8,232
8,243
8,254
50,000
53,000
56,000
50,000
50,050
50,100
50,150
50,200
50,050
50,100
50,150
50,200
50,250
6,945
6,956
6,967
6,978
6,989
6,945
6,956
6,967
6,978
6,989
53,000
53,050
53,100
53,150
53,200
53,050
53,100
53,150
53,200
53,250
7,605
7,616
7,627
7,638
7,649
7,605
7,616
7,627
7,638
7,649
56,000
56,050
56,100
56,150
56,200
56,050
56,100
56,150
56,200
56,250
8,265
8,276
8,287
8,298
8,309
8,265
8,276
8,287
8,298
8,309
50,250
50,300
50,350
50,400
50,450
50,300
50,350
50,400
50,450
50,500
7,000
7,011
7,022
7,033
7,044
7,000
7,011
7,022
7,033
7,044
53,250
53,300
53,350
53,400
53,450
53,300
53,350
53,400
53,450
53,500
7,660
7,671
7,682
7,693
7,704
7,660
7,671
7,682
7,693
7,704
56,250
56,300
56,350
56,400
56,450
56,300
56,350
56,400
56,450
56,500
8,320
8,331
8,342
8,353
8,364
8,320
8,331
8,342
8,353
8,364
50,500
50,550
50,600
50,650
50,700
50,550
50,600
50,650
50,700
50,750
7,055
7,066
7,077
7,088
7,099
7,055
7,066
7,077
7,088
7,099
53,500
53,550
53,600
53,650
53,700
53,550
53,600
53,650
53,700
53,750
7,715
7,726
7,737
7,748
7,759
7,715
7,726
7,737
7,748
7,759
56,500
56,550
56,600
56,650
56,700
56,550
56,600
56,650
56,700
56,750
8,375
8,386
8,397
8,408
8,419
8,375
8,386
8,397
8,408
8,419
50,750
50,800
50,850
50,900
50,950
50,800
50,850
50,900
50,950
51,000
7,110
7,121
7,132
7,143
7,154
7,110
7,121
7,132
7,143
7,154
53,750
53,800
53,850
53,900
53,950
53,800
53,850
53,900
53,950
54,000
7,770
7,781
7,792
7,803
7,814
7,770
7,781
7,792
7,803
7,814
56,750
56,800
56,850
56,900
56,950
56,800
56,850
56,900
56,950
57,000
8,430
8,441
8,452
8,463
8,474
8,430
8,441
8,452
8,463
8,474
(Continued)
Instructions for Form 1040NR-EZ (2018)
- 28 -
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
60,000
57,000
At
least
And you are—
Married
filing separately
Your tax is—
63,000
57,000
57,050
57,100
57,150
57,200
57,050
57,100
57,150
57,200
57,250
8,485
8,496
8,507
8,518
8,529
8,485
8,496
8,507
8,518
8,529
60,000
60,050
60,100
60,150
60,200
60,050
60,100
60,150
60,200
60,250
9,145
9,156
9,167
9,178
9,189
9,145
9,156
9,167
9,178
9,189
63,000
63,050
63,100
63,150
63,200
63,050
63,100
63,150
63,200
63,250
9,805
9,816
9,827
9,838
9,849
9,805
9,816
9,827
9,838
9,849
57,250
57,300
57,350
57,400
57,450
57,300
57,350
57,400
57,450
57,500
8,540
8,551
8,562
8,573
8,584
8,540
8,551
8,562
8,573
8,584
60,250
60,300
60,350
60,400
60,450
60,300
60,350
60,400
60,450
60,500
9,200
9,211
9,222
9,233
9,244
9,200
9,211
9,222
9,233
9,244
63,250
63,300
63,350
63,400
63,450
63,300
63,350
63,400
63,450
63,500
9,860
9,871
9,882
9,893
9,904
9,860
9,871
9,882
9,893
9,904
57,500
57,550
57,600
57,650
57,700
57,550
57,600
57,650
57,700
57,750
8,595
8,606
8,617
8,628
8,639
8,595
8,606
8,617
8,628
8,639
60,500
60,550
60,600
60,650
60,700
60,550
60,600
60,650
60,700
60,750
9,255
9,266
9,277
9,288
9,299
9,255
9,266
9,277
9,288
9,299
63,500
63,550
63,600
63,650
63,700
63,550
63,600
63,650
63,700
63,750
9,915
9,926
9,937
9,948
9,959
9,915
9,926
9,937
9,948
9,959
57,750
57,800
57,850
57,900
57,950
57,800
57,850
57,900
57,950
58,000
8,650
8,661
8,672
8,683
8,694
8,650
8,661
8,672
8,683
8,694
60,750
60,800
60,850
60,900
60,950
60,800
60,850
60,900
60,950
61,000
9,310
9,321
9,332
9,343
9,354
9,310
9,321
9,332
9,343
9,354
63,750
63,800
63,850
63,900
63,950
63,800
63,850
63,900
63,950
64,000
9,970
9,981
9,992
10,003
10,014
9,970
9,981
9,992
10,003
10,014
58,000
61,000
64,000
58,000
58,050
58,100
58,150
58,200
58,050
58,100
58,150
58,200
58,250
8,705
8,716
8,727
8,738
8,749
8,705
8,716
8,727
8,738
8,749
61,000
61,050
61,100
61,150
61,200
61,050
61,100
61,150
61,200
61,250
9,365
9,376
9,387
9,398
9,409
9,365
9,376
9,387
9,398
9,409
64,000
64,050
64,100
64,150
64,200
64,050
64,100
64,150
64,200
64,250
10,025
10,036
10,047
10,058
10,069
10,025
10,036
10,047
10,058
10,069
58,250
58,300
58,350
58,400
58,450
58,300
58,350
58,400
58,450
58,500
8,760
8,771
8,782
8,793
8,804
8,760
8,771
8,782
8,793
8,804
61,250
61,300
61,350
61,400
61,450
61,300
61,350
61,400
61,450
61,500
9,420
9,431
9,442
9,453
9,464
9,420
9,431
9,442
9,453
9,464
64,250
64,300
64,350
64,400
64,450
64,300
64,350
64,400
64,450
64,500
10,080
10,091
10,102
10,113
10,124
10,080
10,091
10,102
10,113
10,124
58,500
58,550
58,600
58,650
58,700
58,550
58,600
58,650
58,700
58,750
8,815
8,826
8,837
8,848
8,859
8,815
8,826
8,837
8,848
8,859
61,500
61,550
61,600
61,650
61,700
61,550
61,600
61,650
61,700
61,750
9,475
9,486
9,497
9,508
9,519
9,475
9,486
9,497
9,508
9,519
64,500
64,550
64,600
64,650
64,700
64,550
64,600
64,650
64,700
64,750
10,135
10,146
10,157
10,168
10,179
10,135
10,146
10,157
10,168
10,179
58,750
58,800
58,850
58,900
58,950
58,800
58,850
58,900
58,950
59,000
8,870
8,881
8,892
8,903
8,914
8,870
8,881
8,892
8,903
8,914
61,750
61,800
61,850
61,900
61,950
61,800
61,850
61,900
61,950
62,000
9,530
9,541
9,552
9,563
9,574
9,530
9,541
9,552
9,563
9,574
64,750
64,800
64,850
64,900
64,950
64,800
64,850
64,900
64,950
65,000
10,190
10,201
10,212
10,223
10,234
10,190
10,201
10,212
10,223
10,234
59,000
62,000
65,000
59,000
59,050
59,100
59,150
59,200
59,050
59,100
59,150
59,200
59,250
8,925
8,936
8,947
8,958
8,969
8,925
8,936
8,947
8,958
8,969
62,000
62,050
62,100
62,150
62,200
62,050
62,100
62,150
62,200
62,250
9,585
9,596
9,607
9,618
9,629
9,585
9,596
9,607
9,618
9,629
65,000
65,050
65,100
65,150
65,200
65,050
65,100
65,150
65,200
65,250
10,245
10,256
10,267
10,278
10,289
10,245
10,256
10,267
10,278
10,289
59,250
59,300
59,350
59,400
59,450
59,300
59,350
59,400
59,450
59,500
8,980
8,991
9,002
9,013
9,024
8,980
8,991
9,002
9,013
9,024
62,250
62,300
62,350
62,400
62,450
62,300
62,350
62,400
62,450
62,500
9,640
9,651
9,662
9,673
9,684
9,640
9,651
9,662
9,673
9,684
65,250
65,300
65,350
65,400
65,450
65,300
65,350
65,400
65,450
65,500
10,300
10,311
10,322
10,333
10,344
10,300
10,311
10,322
10,333
10,344
59,500
59,550
59,600
59,650
59,700
59,550
59,600
59,650
59,700
59,750
9,035
9,046
9,057
9,068
9,079
9,035
9,046
9,057
9,068
9,079
62,500
62,550
62,600
62,650
62,700
62,550
62,600
62,650
62,700
62,750
9,695
9,706
9,717
9,728
9,739
9,695
9,706
9,717
9,728
9,739
65,500
65,550
65,600
65,650
65,700
65,550
65,600
65,650
65,700
65,750
10,355
10,366
10,377
10,388
10,399
10,355
10,366
10,377
10,388
10,399
59,750
59,800
59,850
59,900
59,950
59,800
59,850
59,900
59,950
60,000
9,090
9,101
9,112
9,123
9,134
9,090
9,101
9,112
9,123
9,134
62,750
62,800
62,850
62,900
62,950
62,800
62,850
62,900
62,950
63,000
9,750
9,761
9,772
9,783
9,794
9,750
9,761
9,772
9,783
9,794
65,750
65,800
65,850
65,900
65,950
65,800
65,850
65,900
65,950
66,000
10,410
10,421
10,432
10,443
10,454
10,410
10,421
10,432
10,443
10,454
(Continued)
- 29 -
Instructions for Form 1040NR-EZ (2018)
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
If Form
1040NR-EZ,
line 14, is—
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
69,000
66,000
If Form
1040NR-EZ,
line 14, is—
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
72,000
66,000
66,050
66,100
66,150
66,200
66,050
66,100
66,150
66,200
66,250
10,465
10,476
10,487
10,498
10,509
10,465
10,476
10,487
10,498
10,509
69,000
69,050
69,100
69,150
69,200
69,050
69,100
69,150
69,200
69,250
11,125
11,136
11,147
11,158
11,169
11,125
11,136
11,147
11,158
11,169
72,000
72,050
72,100
72,150
72,200
72,050
72,100
72,150
72,200
72,250
11,785
11,796
11,807
11,818
11,829
11,785
11,796
11,807
11,818
11,829
66,250
66,300
66,350
66,400
66,450
66,300
66,350
66,400
66,450
66,500
10,520
10,531
10,542
10,553
10,564
10,520
10,531
10,542
10,553
10,564
69,250
69,300
69,350
69,400
69,450
69,300
69,350
69,400
69,450
69,500
11,180
11,191
11,202
11,213
11,224
11,180
11,191
11,202
11,213
11,224
72,250
72,300
72,350
72,400
72,450
72,300
72,350
72,400
72,450
72,500
11,840
11,851
11,862
11,873
11,884
11,840
11,851
11,862
11,873
11,884
66,500
66,550
66,600
66,650
66,700
66,550
66,600
66,650
66,700
66,750
10,575
10,586
10,597
10,608
10,619
10,575
10,586
10,597
10,608
10,619
69,500
69,550
69,600
69,650
69,700
69,550
69,600
69,650
69,700
69,750
11,235
11,246
11,257
11,268
11,279
11,235
11,246
11,257
11,268
11,279
72,500
72,550
72,600
72,650
72,700
72,550
72,600
72,650
72,700
72,750
11,895
11,906
11,917
11,928
11,939
11,895
11,906
11,917
11,928
11,939
66,750
66,800
66,850
66,900
66,950
66,800
66,850
66,900
66,950
67,000
10,630
10,641
10,652
10,663
10,674
10,630
10,641
10,652
10,663
10,674
69,750
69,800
69,850
69,900
69,950
69,800
69,850
69,900
69,950
70,000
11,290
11,301
11,312
11,323
11,334
11,290
11,301
11,312
11,323
11,334
72,750
72,800
72,850
72,900
72,950
72,800
72,850
72,900
72,950
73,000
11,950
11,961
11,972
11,983
11,994
11,950
11,961
11,972
11,983
11,994
67,000
70,000
73,000
67,000
67,050
67,100
67,150
67,200
67,050
67,100
67,150
67,200
67,250
10,685
10,696
10,707
10,718
10,729
10,685
10,696
10,707
10,718
10,729
70,000
70,050
70,100
70,150
70,200
70,050
70,100
70,150
70,200
70,250
11,345
11,356
11,367
11,378
11,389
11,345
11,356
11,367
11,378
11,389
73,000
73,050
73,100
73,150
73,200
73,050
73,100
73,150
73,200
73,250
12,005
12,016
12,027
12,038
12,049
12,005
12,016
12,027
12,038
12,049
67,250
67,300
67,350
67,400
67,450
67,300
67,350
67,400
67,450
67,500
10,740
10,751
10,762
10,773
10,784
10,740
10,751
10,762
10,773
10,784
70,250
70,300
70,350
70,400
70,450
70,300
70,350
70,400
70,450
70,500
11,400
11,411
11,422
11,433
11,444
11,400
11,411
11,422
11,433
11,444
73,250
73,300
73,350
73,400
73,450
73,300
73,350
73,400
73,450
73,500
12,060
12,071
12,082
12,093
12,104
12,060
12,071
12,082
12,093
12,104
67,500
67,550
67,600
67,650
67,700
67,550
67,600
67,650
67,700
67,750
10,795
10,806
10,817
10,828
10,839
10,795
10,806
10,817
10,828
10,839
70,500
70,550
70,600
70,650
70,700
70,550
70,600
70,650
70,700
70,750
11,455
11,466
11,477
11,488
11,499
11,455
11,466
11,477
11,488
11,499
73,500
73,550
73,600
73,650
73,700
73,550
73,600
73,650
73,700
73,750
12,115
12,126
12,137
12,148
12,159
12,115
12,126
12,137
12,148
12,159
67,750
67,800
67,850
67,900
67,950
67,800
67,850
67,900
67,950
68,000
10,850
10,861
10,872
10,883
10,894
10,850
10,861
10,872
10,883
10,894
70,750
70,800
70,850
70,900
70,950
70,800
70,850
70,900
70,950
71,000
11,510
11,521
11,532
11,543
11,554
11,510
11,521
11,532
11,543
11,554
73,750
73,800
73,850
73,900
73,950
73,800
73,850
73,900
73,950
74,000
12,170
12,181
12,192
12,203
12,214
12,170
12,181
12,192
12,203
12,214
68,000
71,000
74,000
68,000
68,050
68,100
68,150
68,200
68,050
68,100
68,150
68,200
68,250
10,905
10,916
10,927
10,938
10,949
10,905
10,916
10,927
10,938
10,949
71,000
71,050
71,100
71,150
71,200
71,050
71,100
71,150
71,200
71,250
11,565
11,576
11,587
11,598
11,609
11,565
11,576
11,587
11,598
11,609
74,000
74,050
74,100
74,150
74,200
74,050
74,100
74,150
74,200
74,250
12,225
12,236
12,247
12,258
12,269
12,225
12,236
12,247
12,258
12,269
68,250
68,300
68,350
68,400
68,450
68,300
68,350
68,400
68,450
68,500
10,960
10,971
10,982
10,993
11,004
10,960
10,971
10,982
10,993
11,004
71,250
71,300
71,350
71,400
71,450
71,300
71,350
71,400
71,450
71,500
11,620
11,631
11,642
11,653
11,664
11,620
11,631
11,642
11,653
11,664
74,250
74,300
74,350
74,400
74,450
74,300
74,350
74,400
74,450
74,500
12,280
12,291
12,302
12,313
12,324
12,280
12,291
12,302
12,313
12,324
68,500
68,550
68,600
68,650
68,700
68,550
68,600
68,650
68,700
68,750
11,015
11,026
11,037
11,048
11,059
11,015
11,026
11,037
11,048
11,059
71,500
71,550
71,600
71,650
71,700
71,550
71,600
71,650
71,700
71,750
11,675
11,686
11,697
11,708
11,719
11,675
11,686
11,697
11,708
11,719
74,500
74,550
74,600
74,650
74,700
74,550
74,600
74,650
74,700
74,750
12,335
12,346
12,357
12,368
12,379
12,335
12,346
12,357
12,368
12,379
68,750
68,800
68,850
68,900
68,950
68,800
68,850
68,900
68,950
69,000
11,070
11,081
11,092
11,103
11,114
11,070
11,081
11,092
11,103
11,114
71,750
71,800
71,850
71,900
71,950
71,800
71,850
71,900
71,950
72,000
11,730
11,741
11,752
11,763
11,774
11,730
11,741
11,752
11,763
11,774
74,750
74,800
74,850
74,900
74,950
74,800
74,850
74,900
74,950
75,000
12,390
12,401
12,412
12,423
12,434
12,390
12,401
12,412
12,423
12,434
(Continued)
Instructions for Form 1040NR-EZ (2018)
- 30 -
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
78,000
75,000
At
least
And you are—
Married
filing separately
Your tax is—
81,000
75,000
75,050
75,100
75,150
75,200
75,050
75,100
75,150
75,200
75,250
12,445
12,456
12,467
12,478
12,489
12,445
12,456
12,467
12,478
12,489
78,000
78,050
78,100
78,150
78,200
78,050
78,100
78,150
78,200
78,250
13,105
13,116
13,127
13,138
13,149
13,105
13,116
13,127
13,138
13,149
81,000
81,050
81,100
81,150
81,200
81,050
81,100
81,150
81,200
81,250
13,765
13,776
13,787
13,798
13,809
13,765
13,776
13,787
13,798
13,809
75,250
75,300
75,350
75,400
75,450
75,300
75,350
75,400
75,450
75,500
12,500
12,511
12,522
12,533
12,544
12,500
12,511
12,522
12,533
12,544
78,250
78,300
78,350
78,400
78,450
78,300
78,350
78,400
78,450
78,500
13,160
13,171
13,182
13,193
13,204
13,160
13,171
13,182
13,193
13,204
81,250
81,300
81,350
81,400
81,450
81,300
81,350
81,400
81,450
81,500
13,820
13,831
13,842
13,853
13,864
13,820
13,831
13,842
13,853
13,864
75,500
75,550
75,600
75,650
75,700
75,550
75,600
75,650
75,700
75,750
12,555
12,566
12,577
12,588
12,599
12,555
12,566
12,577
12,588
12,599
78,500
78,550
78,600
78,650
78,700
78,550
78,600
78,650
78,700
78,750
13,215
13,226
13,237
13,248
13,259
13,215
13,226
13,237
13,248
13,259
81,500
81,550
81,600
81,650
81,700
81,550
81,600
81,650
81,700
81,750
13,875
13,886
13,897
13,908
13,919
13,875
13,886
13,897
13,908
13,919
75,750
75,800
75,850
75,900
75,950
75,800
75,850
75,900
75,950
76,000
12,610
12,621
12,632
12,643
12,654
12,610
12,621
12,632
12,643
12,654
78,750
78,800
78,850
78,900
78,950
78,800
78,850
78,900
78,950
79,000
13,270
13,281
13,292
13,303
13,314
13,270
13,281
13,292
13,303
13,314
81,750
81,800
81,850
81,900
81,950
81,800
81,850
81,900
81,950
82,000
13,930
13,941
13,952
13,963
13,974
13,930
13,941
13,952
13,963
13,974
76,000
79,000
82,000
76,000
76,050
76,100
76,150
76,200
76,050
76,100
76,150
76,200
76,250
12,665
12,676
12,687
12,698
12,709
12,665
12,676
12,687
12,698
12,709
79,000
79,050
79,100
79,150
79,200
79,050
79,100
79,150
79,200
79,250
13,325
13,336
13,347
13,358
13,369
13,325
13,336
13,347
13,358
13,369
82,000
82,050
82,100
82,150
82,200
82,050
82,100
82,150
82,200
82,250
13,985
13,996
14,007
14,018
14,029
13,985
13,996
14,007
14,018
14,029
76,250
76,300
76,350
76,400
76,450
76,300
76,350
76,400
76,450
76,500
12,720
12,731
12,742
12,753
12,764
12,720
12,731
12,742
12,753
12,764
79,250
79,300
79,350
79,400
79,450
79,300
79,350
79,400
79,450
79,500
13,380
13,391
13,402
13,413
13,424
13,380
13,391
13,402
13,413
13,424
82,250
82,300
82,350
82,400
82,450
82,300
82,350
82,400
82,450
82,500
14,040
14,051
14,062
14,073
14,084
14,040
14,051
14,062
14,073
14,084
76,500
76,550
76,600
76,650
76,700
76,550
76,600
76,650
76,700
76,750
12,775
12,786
12,797
12,808
12,819
12,775
12,786
12,797
12,808
12,819
79,500
79,550
79,600
79,650
79,700
79,550
79,600
79,650
79,700
79,750
13,435
13,446
13,457
13,468
13,479
13,435
13,446
13,457
13,468
13,479
82,500
82,550
82,600
82,650
82,700
82,550
82,600
82,650
82,700
82,750
14,096
14,108
14,120
14,132
14,144
14,096
14,108
14,120
14,132
14,144
76,750
76,800
76,850
76,900
76,950
76,800
76,850
76,900
76,950
77,000
12,830
12,841
12,852
12,863
12,874
12,830
12,841
12,852
12,863
12,874
79,750
79,800
79,850
79,900
79,950
79,800
79,850
79,900
79,950
80,000
13,490
13,501
13,512
13,523
13,534
13,490
13,501
13,512
13,523
13,534
82,750
82,800
82,850
82,900
82,950
82,800
82,850
82,900
82,950
83,000
14,156
14,168
14,180
14,192
14,204
14,156
14,168
14,180
14,192
14,204
77,000
80,000
83,000
77,000
77,050
77,100
77,150
77,200
77,050
77,100
77,150
77,200
77,250
12,885
12,896
12,907
12,918
12,929
12,885
12,896
12,907
12,918
12,929
80,000
80,050
80,100
80,150
80,200
80,050
80,100
80,150
80,200
80,250
13,545
13,556
13,567
13,578
13,589
13,545
13,556
13,567
13,578
13,589
83,000
83,050
83,100
83,150
83,200
83,050
83,100
83,150
83,200
83,250
14,216
14,228
14,240
14,252
14,264
14,216
14,228
14,240
14,252
14,264
77,250
77,300
77,350
77,400
77,450
77,300
77,350
77,400
77,450
77,500
12,940
12,951
12,962
12,973
12,984
12,940
12,951
12,962
12,973
12,984
80,250
80,300
80,350
80,400
80,450
80,300
80,350
80,400
80,450
80,500
13,600
13,611
13,622
13,633
13,644
13,600
13,611
13,622
13,633
13,644
83,250
83,300
83,350
83,400
83,450
83,300
83,350
83,400
83,450
83,500
14,276
14,288
14,300
14,312
14,324
14,276
14,288
14,300
14,312
14,324
77,500
77,550
77,600
77,650
77,700
77,550
77,600
77,650
77,700
77,750
12,995
13,006
13,017
13,028
13,039
12,995
13,006
13,017
13,028
13,039
80,500
80,550
80,600
80,650
80,700
80,550
80,600
80,650
80,700
80,750
13,655
13,666
13,677
13,688
13,699
13,655
13,666
13,677
13,688
13,699
83,500
83,550
83,600
83,650
83,700
83,550
83,600
83,650
83,700
83,750
14,336
14,348
14,360
14,372
14,384
14,336
14,348
14,360
14,372
14,384
77,750
77,800
77,850
77,900
77,950
77,800
77,850
77,900
77,950
78,000
13,050
13,061
13,072
13,083
13,094
13,050
13,061
13,072
13,083
13,094
80,750
80,800
80,850
80,900
80,950
80,800
80,850
80,900
80,950
81,000
13,710
13,721
13,732
13,743
13,754
13,710
13,721
13,732
13,743
13,754
83,750
83,800
83,850
83,900
83,950
83,800
83,850
83,900
83,950
84,000
14,396
14,408
14,420
14,432
14,444
14,396
14,408
14,420
14,432
14,444
(Continued)
- 31 -
Instructions for Form 1040NR-EZ (2018)
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
If Form
1040NR-EZ,
line 14, is—
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
87,000
84,000
If Form
1040NR-EZ,
line 14, is—
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
90,000
84,000
84,050
84,100
84,150
84,200
84,050
84,100
84,150
84,200
84,250
14,456
14,468
14,480
14,492
14,504
14,456
14,468
14,480
14,492
14,504
87,000
87,050
87,100
87,150
87,200
87,050
87,100
87,150
87,200
87,250
15,176
15,188
15,200
15,212
15,224
15,176
15,188
15,200
15,212
15,224
90,000
90,050
90,100
90,150
90,200
90,050
90,100
90,150
90,200
90,250
15,896
15,908
15,920
15,932
15,944
15,896
15,908
15,920
15,932
15,944
84,250
84,300
84,350
84,400
84,450
84,300
84,350
84,400
84,450
84,500
14,516
14,528
14,540
14,552
14,564
14,516
14,528
14,540
14,552
14,564
87,250
87,300
87,350
87,400
87,450
87,300
87,350
87,400
87,450
87,500
15,236
15,248
15,260
15,272
15,284
15,236
15,248
15,260
15,272
15,284
90,250
90,300
90,350
90,400
90,450
90,300
90,350
90,400
90,450
90,500
15,956
15,968
15,980
15,992
16,004
15,956
15,968
15,980
15,992
16,004
84,500
84,550
84,600
84,650
84,700
84,550
84,600
84,650
84,700
84,750
14,576
14,588
14,600
14,612
14,624
14,576
14,588
14,600
14,612
14,624
87,500
87,550
87,600
87,650
87,700
87,550
87,600
87,650
87,700
87,750
15,296
15,308
15,320
15,332
15,344
15,296
15,308
15,320
15,332
15,344
90,500
90,550
90,600
90,650
90,700
90,550
90,600
90,650
90,700
90,750
16,016
16,028
16,040
16,052
16,064
16,016
16,028
16,040
16,052
16,064
84,750
84,800
84,850
84,900
84,950
84,800
84,850
84,900
84,950
85,000
14,636
14,648
14,660
14,672
14,684
14,636
14,648
14,660
14,672
14,684
87,750
87,800
87,850
87,900
87,950
87,800
87,850
87,900
87,950
88,000
15,356
15,368
15,380
15,392
15,404
15,356
15,368
15,380
15,392
15,404
90,750
90,800
90,850
90,900
90,950
90,800
90,850
90,900
90,950
91,000
16,076
16,088
16,100
16,112
16,124
16,076
16,088
16,100
16,112
16,124
85,000
88,000
91,000
85,000
85,050
85,100
85,150
85,200
85,050
85,100
85,150
85,200
85,250
14,696
14,708
14,720
14,732
14,744
14,696
14,708
14,720
14,732
14,744
88,000
88,050
88,100
88,150
88,200
88,050
88,100
88,150
88,200
88,250
15,416
15,428
15,440
15,452
15,464
15,416
15,428
15,440
15,452
15,464
91,000
91,050
91,100
91,150
91,200
91,050
91,100
91,150
91,200
91,250
16,136
16,148
16,160
16,172
16,184
16,136
16,148
16,160
16,172
16,184
85,250
85,300
85,350
85,400
85,450
85,300
85,350
85,400
85,450
85,500
14,756
14,768
14,780
14,792
14,804
14,756
14,768
14,780
14,792
14,804
88,250
88,300
88,350
88,400
88,450
88,300
88,350
88,400
88,450
88,500
15,476
15,488
15,500
15,512
15,524
15,476
15,488
15,500
15,512
15,524
91,250
91,300
91,350
91,400
91,450
91,300
91,350
91,400
91,450
91,500
16,196
16,208
16,220
16,232
16,244
16,196
16,208
16,220
16,232
16,244
85,500
85,550
85,600
85,650
85,700
85,550
85,600
85,650
85,700
85,750
14,816
14,828
14,840
14,852
14,864
14,816
14,828
14,840
14,852
14,864
88,500
88,550
88,600
88,650
88,700
88,550
88,600
88,650
88,700
88,750
15,536
15,548
15,560
15,572
15,584
15,536
15,548
15,560
15,572
15,584
91,500
91,550
91,600
91,650
91,700
91,550
91,600
91,650
91,700
91,750
16,256
16,268
16,280
16,292
16,304
16,256
16,268
16,280
16,292
16,304
85,750
85,800
85,850
85,900
85,950
85,800
85,850
85,900
85,950
86,000
14,876
14,888
14,900
14,912
14,924
14,876
14,888
14,900
14,912
14,924
88,750
88,800
88,850
88,900
88,950
88,800
88,850
88,900
88,950
89,000
15,596
15,608
15,620
15,632
15,644
15,596
15,608
15,620
15,632
15,644
91,750
91,800
91,850
91,900
91,950
91,800
91,850
91,900
91,950
92,000
16,316
16,328
16,340
16,352
16,364
16,316
16,328
16,340
16,352
16,364
86,000
89,000
92,000
86,000
86,050
86,100
86,150
86,200
86,050
86,100
86,150
86,200
86,250
14,936
14,948
14,960
14,972
14,984
14,936
14,948
14,960
14,972
14,984
89,000
89,050
89,100
89,150
89,200
89,050
89,100
89,150
89,200
89,250
15,656
15,668
15,680
15,692
15,704
15,656
15,668
15,680
15,692
15,704
92,000
92,050
92,100
92,150
92,200
92,050
92,100
92,150
92,200
92,250
16,376
16,388
16,400
16,412
16,424
16,376
16,388
16,400
16,412
16,424
86,250
86,300
86,350
86,400
86,450
86,300
86,350
86,400
86,450
86,500
14,996
15,008
15,020
15,032
15,044
14,996
15,008
15,020
15,032
15,044
89,250
89,300
89,350
89,400
89,450
89,300
89,350
89,400
89,450
89,500
15,716
15,728
15,740
15,752
15,764
15,716
15,728
15,740
15,752
15,764
92,250
92,300
92,350
92,400
92,450
92,300
92,350
92,400
92,450
92,500
16,436
16,448
16,460
16,472
16,484
16,436
16,448
16,460
16,472
16,484
86,500
86,550
86,600
86,650
86,700
86,550
86,600
86,650
86,700
86,750
15,056
15,068
15,080
15,092
15,104
15,056
15,068
15,080
15,092
15,104
89,500
89,550
89,600
89,650
89,700
89,550
89,600
89,650
89,700
89,750
15,776
15,788
15,800
15,812
15,824
15,776
15,788
15,800
15,812
15,824
92,500
92,550
92,600
92,650
92,700
92,550
92,600
92,650
92,700
92,750
16,496
16,508
16,520
16,532
16,544
16,496
16,508
16,520
16,532
16,544
86,750
86,800
86,850
86,900
86,950
86,800
86,850
86,900
86,950
87,000
15,116
15,128
15,140
15,152
15,164
15,116
15,128
15,140
15,152
15,164
89,750
89,800
89,850
89,900
89,950
89,800
89,850
89,900
89,950
90,000
15,836
15,848
15,860
15,872
15,884
15,836
15,848
15,860
15,872
15,884
92,750
92,800
92,850
92,900
92,950
92,800
92,850
92,900
92,950
93,000
16,556
16,568
16,580
16,592
16,604
16,556
16,568
16,580
16,592
16,604
(Continued)
Instructions for Form 1040NR-EZ (2018)
- 32 -
2018 Tax Table — Continued
If Form
1040NR-EZ,
line 14, is—
At
least
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
If Form
1040NR-EZ,
line 14, is—
At
least
If Form
1040NR-EZ,
line 14, is—
And you are—
But
less
than
Single
Married
filing separately
Your tax is—
But
less
than
Single
96,000
93,000
At
least
And you are—
Married
filing separately
Your tax is—
99,000
93,000
93,050
93,100
93,150
93,200
93,050
93,100
93,150
93,200
93,250
16,616
16,628
16,640
16,652
16,664
16,616
16,628
16,640
16,652
16,664
96,000
96,050
96,100
96,150
96,200
96,050
96,100
96,150
96,200
96,250
17,336
17,348
17,360
17,372
17,384
17,336
17,348
17,360
17,372
17,384
99,000
99,050
99,100
99,150
99,200
99,050
99,100
99,150
99,200
99,250
18,056
18,068
18,080
18,092
18,104
18,056
18,068
18,080
18,092
18,104
93,250
93,300
93,350
93,400
93,450
93,300
93,350
93,400
93,450
93,500
16,676
16,688
16,700
16,712
16,724
16,676
16,688
16,700
16,712
16,724
96,250
96,300
96,350
96,400
96,450
96,300
96,350
96,400
96,450
96,500
17,396
17,408
17,420
17,432
17,444
17,396
17,408
17,420
17,432
17,444
99,250
99,300
99,350
99,400
99,450
99,300
99,350
99,400
99,450
99,500
18,116
18,128
18,140
18,152
18,164
18,116
18,128
18,140
18,152
18,164
93,500
93,550
93,600
93,650
93,700
93,550
93,600
93,650
93,700
93,750
16,736
16,748
16,760
16,772
16,784
16,736
16,748
16,760
16,772
16,784
96,500
96,550
96,600
96,650
96,700
96,550
96,600
96,650
96,700
96,750
17,456
17,468
17,480
17,492
17,504
17,456
17,468
17,480
17,492
17,504
99,500
99,550
99,600
99,650
99,700
99,550
99,600
99,650
99,700
99,750
18,176
18,188
18,200
18,212
18,224
18,176
18,188
18,200
18,212
18,224
93,750
93,800
93,850
93,900
93,950
93,800
93,850
93,900
93,950
94,000
16,796
16,808
16,820
16,832
16,844
16,796
16,808
16,820
16,832
16,844
96,750
96,800
96,850
96,900
96,950
96,800
96,850
96,900
96,950
97,000
17,516
17,528
17,540
17,552
17,564
17,516
17,528
17,540
17,552
17,564
99,750
99,800
99,850
99,900
99,950
99,800
99,850
99,900
99,950
100,000
18,236
18,248
18,260
18,272
18,284
18,236
18,248
18,260
18,272
18,284
94,000
97,000
94,000
94,050
94,100
94,150
94,200
94,050
94,100
94,150
94,200
94,250
16,856
16,868
16,880
16,892
16,904
16,856
16,868
16,880
16,892
16,904
97,000
97,050
97,100
97,150
97,200
97,050
97,100
97,150
97,200
97,250
17,576
17,588
17,600
17,612
17,624
17,576
17,588
17,600
17,612
17,624
94,250
94,300
94,350
94,400
94,450
94,300
94,350
94,400
94,450
94,500
16,916
16,928
16,940
16,952
16,964
16,916
16,928
16,940
16,952
16,964
97,250
97,300
97,350
97,400
97,450
97,300
97,350
97,400
97,450
97,500
17,636
17,648
17,660
17,672
17,684
17,636
17,648
17,660
17,672
17,684
94,500
94,550
94,600
94,650
94,700
94,550
94,600
94,650
94,700
94,750
16,976
16,988
17,000
17,012
17,024
16,976
16,988
17,000
17,012
17,024
97,500
97,550
97,600
97,650
97,700
97,550
97,600
97,650
97,700
97,750
17,696
17,708
17,720
17,732
17,744
17,696
17,708
17,720
17,732
17,744
94,750
94,800
94,850
94,900
94,950
94,800
94,850
94,900
94,950
95,000
17,036
17,048
17,060
17,072
17,084
17,036
17,048
17,060
17,072
17,084
97,750
97,800
97,850
97,900
97,950
97,800
97,850
97,900
97,950
98,000
17,756
17,768
17,780
17,792
17,804
17,756
17,768
17,780
17,792
17,804
95,000
$100,000
or over
use
Form 1040NR
98,000
95,000
95,050
95,100
95,150
95,200
95,050
95,100
95,150
95,200
95,250
17,096
17,108
17,120
17,132
17,144
17,096
17,108
17,120
17,132
17,144
98,000
98,050
98,100
98,150
98,200
98,050
98,100
98,150
98,200
98,250
17,816
17,828
17,840
17,852
17,864
17,816
17,828
17,840
17,852
17,864
95,250
95,300
95,350
95,400
95,450
95,300
95,350
95,400
95,450
95,500
17,156
17,168
17,180
17,192
17,204
17,156
17,168
17,180
17,192
17,204
98,250
98,300
98,350
98,400
98,450
98,300
98,350
98,400
98,450
98,500
17,876
17,888
17,900
17,912
17,924
17,876
17,888
17,900
17,912
17,924
95,500
95,550
95,600
95,650
95,700
95,550
95,600
95,650
95,700
95,750
17,216
17,228
17,240
17,252
17,264
17,216
17,228
17,240
17,252
17,264
98,500
98,550
98,600
98,650
98,700
98,550
98,600
98,650
98,700
98,750
17,936
17,948
17,960
17,972
17,984
17,936
17,948
17,960
17,972
17,984
95,750
95,800
95,850
95,900
95,950
95,800
95,850
95,900
95,950
96,000
17,276
17,288
17,300
17,312
17,324
17,276
17,288
17,300
17,312
17,324
98,750
98,800
98,850
98,900
98,950
98,800
98,850
98,900
98,950
99,000
17,996
18,008
18,020
18,032
18,044
17,996
18,008
18,020
18,032
18,044
- 33 -
Instructions for Form 1040NR-EZ (2018)
Index
A
Adoption benefits 6
Amended return 15
Amount you owe 11
To Pay By Check Or
Money Order 11
Assistance (See Tax help)
F
Federal income tax
withheld 9
First-year choice 1
Foreign address 5
Form 1040-C 9
Form comments 19
B
Bad check or payment 11
G
Green card test 1, 2
C
Closer connection to foreign
country 3
Comments 19
Common mistakes, checklist
to avoid 14
Credit for taxes paid 4
H
Head of household 4
How to pay:
Pay By Phone 11
Pay Online 11
D
Death of a taxpayer 19
Dependent care benefits 6
Disability pensions 6
Disclosure 19
Dual-status taxpayers 4
Dual-status tax year 4
E
Election to be taxed as a
resident alien 3
Eligible student 8
Estimated tax:
2019, applied to 11
2019, payments for 15
Payments 9
Penalty 12
Exempt individual 2
Extension of time to file 3
Extension of time to pay 11
I
Identifying number 5
Identity Protection PIN (IP
PIN) 12
Identity theft 16, 18
Income tax withholding 15
Installment payments 11
Interest 15
Itemized deductions 8
J
Joint return 4
M
Mailing address 3
Missing or incorrect Form
W-2 6
N
Name change 9
Nonresident alien 1
P
P.O. box 5
Paperwork reduction act
notice 19
Past due return 15
Penalties 15
Frivolous return 16
Late filing 15
Late payment 15
Other 16
Private delivery services 3
Publications (See Tax help)
Public debt, gift to reduce
the 19
Q
Qualified higher education
expenses 8
Qualified student loan 8
R
Record keeping 16
Refund 9
Refund information 14
Refund offset 9
Requesting a copy of your
tax return 15
Resident alien 1
Return checklist to avoid
mistakes 14
Rounding off to whole
dollars 6
S
Scholarship and fellowship
grants 7
Scholarship and fellowship
grants excluded 8
Signing your return 12
Social security and Medicare
tax on tip income 8
-34-
Standard deduction 4
State and local income
taxes - taxable 7
Student loan interest
deduction 8
Student loan interest
deduction worksheet 8
Substantial presence test 1,
2
T
Taxable income 6
Taxable refunds, credits, or
offsets 7
Tax credits 4
Tax-exempt interest 6
Tax-exempt treaty 14
Tax help 17
Taxpayer Advocate Service
(TAS) 20
Tax rates 4
Tax Table 22–33
Third party designee 12
Tip income 8
Treaty 14
U
U.S. national 6
W
Wages, salaries, tips, etc. 6
What if you cannot pay in
full?:
Extension of time to
pay 11
Installment agreement 11
When to file 3
Where to file 3
Who must file 3
| File Type | application/pdf |
| File Title | 2018 Instructions for Form 1040NR-EZ |
| Subject | Instructions for Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents |
| Author | W:CAR:MP:FP |
| File Modified | 2019-01-07 |
| File Created | 2019-01-03 |