U.S. Individual Income Tax Return Forms

2019

Department of the Treasury
Internal Revenue Service

Instructions for Form
1040-NR
U.S. Nonresident Alien Income Tax Return (Rev. March 2020)
Contents

What's New . . . . . . . . . . . .
General Instructions . . . . . . .
Resident or Nonresident
Alien . . . . . . . . . . . .
Who Must File . . . . . . .
When To File . . . . . . . .
Where To File . . . . . . . .
Election To Be Taxed as a
Resident Alien . . . . . . .
Dual-Status Taxpayers . . . . .
How To Report Income . . . . .
Line Instructions . . . . . . . . .
Name and Address . . . .
Identifying Number . . . .
Filing Status . . . . . . . . .
Dependents . . . . . . . . .
Effectively Connected
Income (ECI) . . . . . .
Adjusted Gross Income .
Tax Computation on ECI .
Credits . . . . . . . . . . . .
Other Taxes . . . . . . . . .
Payments . . . . . . . . . .
Refund . . . . . . . . . . . .
Amount You Owe . . . . .
Third Party Designee . . .
Keeping Records . . . . .
Amending Your Return . .
Death of a Taxpayer . . .
Past Due Returns . . . . .
How To Get Tax Help . . .
Interest and Penalties . . .
Refund Information . . . .
Instructions for Schedule A . .
Instructions for Schedule NEC
Instructions for Schedule OI . .
Sign Your Return . . . . . . . . .
Assemble Your Return . . . . .
General Information . . . . . . .
TeleTax . . . . . . . . . . . . . .
Disclosure, Privacy Act, and
Paperwork Reduction Act
Notice . . . . . . . . . . . . .
Index . . . . . . . . . . . . . . . .

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Section references are to the Internal
Revenue Code unless otherwise noted.

Future developments. For the latest
information about developments
related to Form 1040-NR and its
instructions, such as legislation
enacted after they were published, go
to IRS.gov/Form1040NR.

Apr 01, 2020

What's New
IRA and pension reporting. You will
now report your IRA distributions and
pensions and annuities on separate
lines. Use lines 16a and 16b on Form
1040-NR to report your total IRA
distributions and the taxable amount.
Continue to use lines 17a and 17b to
report your total pensions and
annuities and the taxable amount.
See the instructions for lines 16a and
16b and lines 17a and 17b, later.
Gross income limitation increase.
The limitation for gross income has
increased from $4,150 to $4,200 for
tax year 2019 for the following: for a
child or stepchild of a qualifying
widow(er), for a qualifying relative for
the child tax credit, and for a person
for whom the student loan interest
deduction is claimed.
Qualified disability trusts. The
exemption amount for a qualified
disability trust increased to $4,200 for
2019.
Qualified business income deduction. The simplified worksheet for
figuring your qualified business
income deduction is now Form 8995,
Qualified Business Income Deduction
Simplified Computation. If you don't
meet the requirements to file Form
8995, use Form 8995-A, Qualified
Business Income Deduction. For
more information, see each form's
instructions.
Virtual currency. Your transactions
in virtual currency may result in
income reportable on Form 1040-NR.
See Virtual currency, later.
Alternative minimum tax (AMT) exemption amount increased. The
AMT exemption amount is increased
to $71,700 ($111,700 if you have
checked box 6 on page 1 of Form
1040-NR; $55,850 if you have
checked box 5 on page 1 of Form
1040-NR). The income levels at which
the AMT exemption begins to phase
out have increased to $510,300
Cat. No. 11368V

($1,020,600 if you have checked
box 6 on page 1 of Form 1040-NR).
Qualified opportunity investment.
If you held a qualified investment in a
qualified opportunity fund (QOF) at
any time during the year, you must file
your return with Form 8997, Initial and
Annual Statement of Qualified
Opportunity Fund (QOF) Investments,
attached. See the Instructions for
Form 8997 for additional reporting
requirements.
Form 1040-SR. Do not file new Form
1040-SR, U.S. Tax Return for
Seniors, in lieu of Form 1040-NR or
Form 1040-NR-EZ. Form 1040-SR
generally mirrors Form 1040 and can
be filed in lieu of Form 1040 if certain
criteria are met.
Extended tax provisions. Recent
legislation extended certain tax
benefits that had expired at the end of
2017. These tax benefits include the
following.
• Nonbusiness energy property
credit.
• Alternative fuel vehicle refueling
credit.
• Indian employment credit.
If you are eligible for one or more of
these benefits in 2019, you can claim
them on your 2019 return. If you are
eligible for one or more of these
benefits for tax year 2018, you may
need to file an amended return, Form
1040-X, to claim them. See IRS.gov/
Form1040X for more information
about amending a tax return.
Disaster tax relief. Disaster tax
relief was enacted for 2018 and 2019
for those impacted by certain 2018
and 2019 federally declared disasters.
The tax benefits provided by this relief
include the following.
• For students and business
apprentices from India eligible for the
benefits of Article 21(2) of the United
States-India Income Tax Treaty and
taking the standard deduction, an
increased standard deduction based
on their qualified disaster losses. See

the Tip in Line 37, later. See also
Line 7 in the instructions for
Schedule A, later, for information on
qualifying for and figuring the
increased standard deduction.
• An election to use your prior year’s
earned income to figure your current
year’s additional child tax credit. See
the instructions for line 64 and the

Instructions for Schedule 8812 for
more information on this election.
• Special benefits for certain
retirement plan distributions if certain
criteria are met. See Pub. 590-B,
Distributions from Individual
Retirement Arrangements (IRAs); or
Pub. 575, Pension and Annuity
Income.

If you are eligible for one or more of
these benefits in 2019, you can claim
them on your 2019 return. If you are
eligible for one or more of these
benefits for tax year 2018, you may
need to file an amended return, Form
1040-X, to claim them. See IRS.gov/
Form1040X for more information
about amending a tax return.

You can electronically file (e-file) your Form 1040-NR.

makes doing your taxes
faster and easier.
Have you tried IRS e-file? It’s the fastest way to
get your refund and reduce errors. See Options
for e-filing your returns in these instructions or
visit IRS.gov for details.

Affordable Care Act— What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible
individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance
company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the
premium tax credit were made to your insurance company to reduce your monthly premium payment, you must
attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the
year.
The Marketplace is required to send Form 1095-A by January 31, 2020, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.
2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
3. Include Form 8962 with your Form 1040-NR. (Do not include Form 1095-A.)

Health Coverage Reporting
If you or someone in your family was an employee in 2019, the employer may be required to send you a Form 1095-C.
Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information
about the offer. You should receive Form 1095-C by early March 2020. This information may be relevant if you
purchased health insurance coverage for 2019 through the Health Insurance Marketplace and wish to claim the
premium tax credit on line 65. You do not need to wait to receive your Form 1095-C to file your return. You may rely on
other information received from your employer. Do not include Form 1095-C with your tax return. If you do not wish to
claim the premium tax credit for 2019, you do not need the information in Part II of Form 1095-C. For more information
on who is eligible for the premium tax credit, see the Instructions for Form 8962.
Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about health
insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial
assistance to buy health insurance.

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Instructions for Form 1040-NR (2019)

Options for e-filing your returns—safely, quickly, and easily.
Why do 89% of Americans file their taxes electronically?
• Security—The IRS uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by the due date of your return (not counting
extensions)—April 15, 2020, for most people.
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Get an acknowledgment that your return was received and accepted.
• Go Green—Reduce the amount of paper used.
• Faster Refunds—Join the eight in 10 taxpayers who get their
refunds faster by using direct deposit and e-file.

IRS e-file: It’s Safe.
It’s Easy. It’s Time.
Joining the more than 135 million Americans who already are using e-file is easy. Just ask your tax preparer or
use commercial software. IRS e-file is the safest, most secure way to transmit your tax return to the IRS. Since
1990, the IRS has processed more than 1 billion e-filed tax returns safely and securely. There’s no paper return
to be lost or stolen.
Most tax return preparers are now required to use IRS e-file. If you are asked if you want to e-file, just give it a try.
IRS e-file is now the norm, not the exception.

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at
IRS.gov/Forms.

Make your tax payments electronically—it’s easy.
You can make electronic payments online, by phone, or from a mobile device. Paying electronically
is safe and secure. The IRS uses the latest encryption technology and does not store the bank
account number you use to submit your payment. When you use any of the IRS electronic payment
options, it puts you in control of paying your tax bill and gives you peace of mind. You determine
the payment date, and you will receive an immediate confirmation from the IRS. It’s easy, secure,
and much quicker than mailing in a check or money order. Go to IRS.gov/Payments to see all your
electronic payment options.

Instructions for Form 1040-NR (2019)

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General Instructions
Items To Note
Form 1040-NR-EZ. You may be able
to use Form 1040-NR-EZ if your only
income from U.S. sources is wages,
salaries, tips, refunds of state and
local income taxes, scholarship or
fellowship grants, and nontaxable
interest or dividends. You can’t use
Form 1040-NR-EZ if you are taking
the qualified business income
deduction or you had taxable interest
or dividend income. For more details,
see Form 1040-NR-EZ and its
instructions.
Special rules for former U.S. citizens and former U.S. long-term
residents. If you renounced your
U.S. citizenship or terminated your
long-term resident status, you may be
subject to special rules. See Special
Rules for Former U.S. Citizens and
Former U.S. Long-Term Residents
(Expatriates), later.
Self-employment tax. You must pay
self-employment tax on your
self-employment income if an
international social security
agreement in effect between your
country of tax residence and the
United States provides that you are
covered under the U.S. social security
system. Enter the tax on line 55. See
the instructions for line 55 for
additional information. Enter the
deductible part of your
self-employment tax on line 27. Attach
Schedule SE (Form 1040 or
1040-SR). See the Instructions for
Schedule SE (Form 1040 or 1040-SR)
for additional information.
Social security or Medicare taxes
withheld in error. If you are a
foreign student or exchange visitor on
an F-1, J-1, M-1, or Q visa, and social
security or Medicare taxes were
withheld on your wages in error, you
may want to file Form 843, Claim for
Refund and Request for Abatement,
to request a refund of these taxes. For
more information, see Students and
Exchange Visitors in chapter 8 of Pub.
519, U.S. Tax Guide for Aliens.
Other reporting requirements. You
may also 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.
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 the year as nonresident
aliens under Regulations section
301.7701(b)-7. For more information,
see the Instructions for Form 8938,
and, in particular, Special rule for dual
resident taxpayers under Who Must
File.
Foreign-owned domestic disregarded entities. For tax years beginning
on or after January 1, 2017, and
ending on or after December 13,
2017, if a foreign person wholly owns
a domestic disregarded entity (DE),
the domestic DE is treated as a
domestic corporation separate from
its owner (the foreign person) for the
limited purposes of the requirements
under section 6038A that apply to
25% foreign-owned domestic
corporations. See the Instructions for
Form 5472, Information Return of a
25% Foreign-Owned U.S. Corporation
or a Foreign Corporation Engaged in a
U.S. Trade or Business, for additional
information and coordination with
Form 5472 filing by the domestic DE.
Also, note that because the domestic
DE is generally a transparent entity,
the foreign person will include (or
continue to include) on Form 1040-NR
any of the domestic DE’s tax items
that are subject to reporting.

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 may also help.
Pub. 501 Dependents, Standard
Deduction, and Filing Information
Pub. 525 Taxable and Nontaxable Income
Pub. 529 Miscellaneous Deductions
Pub. 597 Information on the United
States–Canada Income Tax
Treaty
Pub. 901 U.S. Tax Treaties

-4-

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 2019. (These tests
are explained in Green Card Test and
Substantial Presence Test, later.)
Even if you do not meet either of these
tests, you may be able to choose to
be treated as a U.S. resident for part
of 2019. 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, see
Dual-Resident Taxpayer, later, if you
are a resident of the United States
under these tests but are eligible to
claim benefits as a resident of a
foreign country under a U.S. income
tax treaty.
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 2019. (Also see
Dual-Status Taxpayers, later.) In most
cases, you are a lawful permanent
resident if the 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.
An administrative or judicial
determination of abandonment of
resident status may be initiated by
you, the USCIS, or a U.S. consular
officer.
Instructions for Form 1040-NR (2019)

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 alien 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
CAUTION remain a resident for tax
purposes even if the USCIS would not
recognize the validity of your green
card because it is more than 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 chapter 1 of
Pub. 519. Also see USCIS.gov/i-407.

Substantial Presence Test

You are considered a U.S. resident if
you meet the substantial presence
test for 2019. You meet this test if you
were physically present in the United
States for at least:
1. 31 days during 2019; and
2. 183 testing days during the
3-year period of 2019, 2018, and
2017, as calculated using the
following chart.

Instructions for Form 1040-NR (2019)

(a)
Year

(b)
Days of
physical
presence

(c)
Multiplier

2019

1.000

2018

0.333

2017

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. 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).

-5-

You may need to file Form
8843 to exclude days of
CAUTION presence in 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 anyone in one of
the following categories.
• An individual temporarily present in
the United States as a foreign
government-related individual under
an “A” or “G” visa, other than
individuals holding “A-3” or “G-5”
class visas.
• A teacher or trainee who is
temporarily present under a “J” or “Q”
visa, who substantially complies with
the requirements of the visa.
• A student who is temporarily
present under an “F,” “J,” “M,” or “Q”
visa, who substantially complies with
the requirements of the visa.
• A 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 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 exempt individuals
and days of presence in the United
States for the substantial presence
test.
You cannot be an exempt
individual indefinitely.
CAUTION Generally, you will not be an
exempt individual as a teacher or
trainee in 2019 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 2019 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 2019,
• Establish that during 2019 you had
a tax home in a foreign country, and
• Establish that during 2019 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 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. See
Form 8840 in chapter 1 of Pub. 519.
Each spouse must file a separate
Form 8840 to claim the closer
connection exception.
Dual-Resident Taxpayer
You are a dual-resident taxpayer if
you are a resident of both the United
States and a foreign country under
each country's tax laws. If the income
tax treaty between the United States
and that foreign country contains a
provision for resolving conflicting
claims of residence (often referred to
as “tie-breaker” rules), and you
determine that you are a resident of
the foreign country under that
provision, you can be treated as a
nonresident of the United States for
purposes of figuring out your income
tax liability if you file a Form 1040-NR

-6-

by the due date of the return (see
When To File, later) and attach a
Form 8833, Treaty-Based Return
Position Disclosure Under Section
6114 or 7701(b). A dual-resident
taxpayer who does not timely file
Form 1040-NR may be eligible for
U.S. competent authority assistance.
See Rev. Proc. 2015-40, 2015-35
I.R.B. 236, or its successor. You can
download the complete text of most
U.S. tax treaties at IRS.gov. Go to
IRS.gov, enter “tax treaties” in the
search box at the top of the page, and
click on United States Income Tax
Treaties - A to Z. Technical
explanations for many of those
treaties are also available at that site.

Who Must File

File Form 1040-NR if any of the
conditions in Table A apply to you.

Instructions for Form 1040-NR (2019)

Table A. Who Must File Form 1040-NR
You must file Form 1040-NR if any of the following conditions apply to you.
1. You were a nonresident alien engaged in a trade or business in the United States during 2019. You must file even if:
a. You have no income from a trade or business conducted in the United States,
b. You have no U.S. source income, or
c. Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code.
However, if you have no gross income* for 2019, do not complete the schedules for Form 1040-NR. Instead, attach a list of the kinds of exclusions
you claim and the amount of each.
2. You were a nonresident alien not engaged in a trade or business in the United States during 2019 and:
a. You received income from U.S. sources that is reportable on Schedule NEC, lines 1 through 12; and
b. Not all of the U.S. tax that you owe was withheld from that income.
3. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. (If you are filing a return
only because you owe this tax, you can file Form 5329 by itself.)
c. Household employment taxes. (If you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040 or
1040-SR) by itself.)
d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not
withhold these taxes.
e. Recapture of first-time homebuyer credit. See the instructions for line 59b.
f. Write-in taxes or recapture taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on
group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60.
4. You received HSA, Archer MSA, or Medicare Advantage MSA distributions.
5. You had net earnings from self-employment of at least $400 and you are a resident of a country with whom the United States has an international
social security agreement. See the instructions for line 55.
6. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace.
You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
7. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have
received Form(s) 1099-H showing the amount of the advance payments.
8. You are the personal representative for a deceased person who would have had to file Form 1040-NR. A personal representative can be an
executor, administrator, or anyone who is in charge of the deceased person's property.
9. You represent an estate or trust that has to file Form 1040-NR. Change the form to reflect the provisions of subchapter J, chapter 1, of the Internal
Revenue Code. You may find it helpful to refer to Form 1041 and its instructions when completing the Form 1040-NR.

!

If you are filing Form 1040-NR for a foreign trust, you may have to file Form 3520-A, Annual Information Return of Foreign Trust With a
U.S. Owner, on or before the 15th day of the 3rd month after the end of the trust’s tax year. For more information, see the Instructions for Form 3520A.
CAUTION

10. You held a qualified investment in a qualified opportunity fund (QOF) at any time during the year. You must file your return with Form 8997
attached. See the Instructions for Form 8997 for additional reporting requirements.
* Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax. In most cases, it
includes only income from U.S. sources. Gross income includes gains, but not losses, from asset transactions. Gross income from a business
means, for example, the amount on Schedule C (Form 1040 or 1040-SR), line 7; or Schedule F (Form 1040 or 1040-SR), line 9. But, in figuring
gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040 or 1040-SR), line 7; or Schedule F (Form
1040 or 1040-SR), line 9.

The personal services
exception, which previously
CAUTION exempted nonresident aliens
whose only U.S. trade or business is
the performance of personal services
and whose wage income did not
exceed the personal exemption
amount from filing, is not available for
your 2019 return. Even if your only
trade or business was the
performance of personal services, you
still must meet (1) or (2) below to be

!

Instructions for Form 1040-NR (2019)

exempt from filing a 2019 Form
1040-NR.
Exceptions. You do not need to file
Form 1040-NR if you meet (1) or (2)
below.
1. You were a nonresident alien
student, teacher, or trainee who was
temporarily present in the United
States under an “F,” “J,” “M,” or “Q”
visa, and you have no income that is
subject to tax under section 871 (that
is, the income items listed on page 1
-7-

of Form 1040-NR, lines 8 through 21,
and on page 4, Schedule NEC, lines 1
through 12).
2. You were a partner in a U.S.
partnership that was not engaged in a
trade or business in the United States
during 2019 and your Schedule K-1
(Form 1065) includes only income
from U.S. sources reportable on
Schedule NEC, lines 1 through 12.

!

CAUTION

If the partnership withholds
taxes on this income in 2020
and the tax withheld and

reported in box 10 of Form 1042-S is
more or less than the tax due on the
income, you will need to file Form
1040-NR for 2020 to pay the
underwithheld tax or claim a refund of
the overwithheld tax.
Even if you do not otherwise

TIP have to file a return, you

should file one if you can get
money back. For example, you should
file if one of the following applies.
1. You are eligible to get a refund
of any federal income tax withheld.
2. You are engaged in a U.S. trade
or business and are eligible for any of
the following credits.
a. Additional child tax credit.
b. Credit for federal tax on fuels.
c. Premium tax credit.
d. Health coverage tax credit.
You should also consider filing a
return if you received a Form 1099-B
(or substitute statement). See Pub.
501 for more details.
Premium tax credit. If advance
payments of the premium tax credit
were made for you or a dependent
who enrolled in coverage through the
Marketplace, you must file a 2019
return and attach Form 8962. You (or
whoever enrolled you) should have
received Form 1095-A from the
Marketplace with information about
your coverage and any advance
payments. You must attach Form
8962 even if someone else enrolled
you or your dependent. If you are a
dependent who is claimed on
someone else's 2019 return, you do
not have to attach Form 8962.
Exception for certain children under age 19 or full-time students. If
your child was under age 19 at the
end of 2019 or was a full-time student
under age 24 at the end of 2019, had
income only from interest and
dividends that are effectively
connected with a U.S. trade or
business, and that income totaled less
than $11,000, you can elect to report
your child's income on your return. To
do so, use Form 8814. If you make
this election, your child does not have
to file a return. For details, including
the conditions for children under age
24, see Form 8814.
A child born on January 1, 1995, is
considered to be age 24 at the end of

2019. Do not use Form 8814 for such
a child.

for the tax year, complete Form
1040-NR as follows.

Filing a deceased person's return.
The personal representative must file
the return for a deceased person who
was required to file a return for 2019.
A personal representative can be an
executor, administrator, or anyone
who is in charge of the deceased
person's property.

Page 1. Enter your name, identifying
number (defined in Identifying
Number, later), and all address
information requested at the top of
page 1. If your income is not exempt
from tax by treaty, leave the rest of
page 1 blank. If your income is
exempt from tax by treaty, enter the
exempt income on line 22 and leave
the rest of page 1 blank.

Filing for an estate or trust. If you
are filing Form 1040-NR for a
nonresident alien estate or trust,
change the form to reflect the
provisions of subchapter J, chapter 1,
of the Internal Revenue Code. You
may find it helpful to refer to Form
1041 and its instructions when
completing the Form 1040-NR.
If you are filing Form 1040-NR
for a foreign trust, you may
CAUTION have to file Form 3520-A,
Annual Information Return of Foreign
Trust With a U.S. Owner, on or before
the 15th day of the 3rd month after the
end of the trust’s tax year. For more
information, see the Instructions for
Form 3520-A.

!

Simplified Procedure for
Claiming Certain Refunds

You can use this procedure only if you
meet all of the following conditions for
the tax year.
• You were a nonresident alien.
• You were not engaged in a trade or
business in the United States at any
time.
• You had no income that was
effectively connected with the conduct
of a U.S. trade or business.
• Your U.S. income tax liability was
fully satisfied through withholding of
tax at source.
• You are filing Form 1040-NR solely
to claim a refund of U.S. tax withheld
at source under chapter 3 or tax
withheld under chapter 4 (FATCA).
Example. John is a nonresident
alien individual. The only U.S. source
income he received during the year
was dividend income from U.S.
stocks. The dividend income was
reported to him on Form(s) 1042-S.
On one of the dividend payments, the
withholding agent incorrectly withheld
at a rate of 30% (instead of 15%).
John is eligible to use the simplified
procedure.
If you meet all of the conditions
listed earlier for the Simplified Method
-8-

Page 4—Schedule NEC, lines 1a
through 12. Enter the amounts of
gross income you received from
dividends, dividend equivalents,
interest, royalties, pensions, annuities,
and other income. If any income you
received was subject to backup
withholding or withholding at source,
you must include all gross income of
that type that you received. The
amount of each type of income should
be shown in the column under the
appropriate U.S. tax rate, if any, that
applies to that type of income in your
particular circumstances.
If you are entitled to a reduced rate
of, or exemption from, withholding on
the income pursuant to a tax treaty,
the appropriate rate of U.S. tax is the
same as the treaty rate. Use column
(d) if the appropriate tax rate is other
than 30%, 15%, or 10%, including 0%.
Example. Mary is a nonresident
alien individual. The only U.S. source
income she received during the year
was as follows.
• 4 dividend payments.
• 12 interest payments.
All payments were reported to Mary
on Form(s) 1042-S. On one of the
dividend payments, the withholding
agent incorrectly withheld at a rate of
30% (instead of 15%). There were no
other withholding discrepancies. Mary
must report all four dividend
payments. She is not required to
report any of the interest payments.
Note. Payments of gross proceeds
from the sale of securities or regulated
futures contracts are generally
exempt from U.S. tax. If you received
such payments and they were
subjected to backup withholding,
specify the type of payment on line 12
and show the amount in column (d).
Lines 13 through 15. Complete
these lines as instructed on the form.

Instructions for Form 1040-NR (2019)

Page 5—Schedule OI. You must
answer all questions. For item L,
identify the country, tax treaty
article(s) under which you are
applying for a refund of tax, the
number of months in prior years that
you claimed the treaty benefit, and the
amount of exempt income in the
current year. Also attach Form 8833 if
required.
Note. If you are claiming a reduced
rate of, or exemption from, tax based
on a tax treaty, you must generally be
a resident for income tax purposes of
the particular treaty country within the
meaning of the treaty and you cannot
have a permanent establishment or
fixed base in the United States. See
Pub. 901 for more information on tax
treaties.
If you are claiming an exemption
from tax under chapter 4, you must
qualify for a reduced rate of, or
exemption from, tax for chapter 3
purposes unless the payment is not
an amount subject to chapter 3
withholding. See Regulations section
1.1441-2(a).
Page 2—Lines 54 and 61. Enter on
line 54 the tax on income not
effectively connected with a U.S.
trade or business from page 4,
Schedule NEC, line 15. Enter your
total income tax liability on line 61.
Line 62a. Enter the total amount of
U.S. tax withheld from Form(s) 1099.
Line 62d. Enter the total amount of
U.S. tax withheld on income not
effectively connected with a U.S.
trade or business from Form(s)
1042-S.
Line 71. Add lines 62a through 70.
This is the total tax you have paid.
Lines 72 and 73a. Enter the
difference between line 61 and
line 71. This is your total refund.
You can have the refund deposited
into more than one account. See
Lines 73a through 73e—Amount
refunded to you, later, for more
details.
Line 73e. You may be able to have
your refund check mailed to an
address that is not shown on page 1.
See Line 73e, later, for more details.
Signature. You must sign and date
your tax return. See Sign Your Return,
later.

Instructions for Form 1040-NR (2019)

Documentation. You must attach
acceptable proof of the withholding for
which you are claiming a refund. If you
are claiming a refund of backup
withholding tax based on your status
as a nonresident alien, you must
attach a copy of the Form 1099 that
shows the income and the amount of
backup withholding. If you are
claiming a refund of U.S. tax withheld
at source under chapter 3 or tax
withheld under chapter 4, you must
attach a copy of the Form 1042-S that
shows the income and the amount of
U.S. tax withheld. Attach the forms to
the left margin of page 1.
Additional Information
Portfolio interest. If you are claiming
a refund of U.S. tax withheld from
portfolio interest, include a description
of the relevant debt obligation,
including the name of the issuer,
CUSIP number (if any), interest rate,
and the date the debt was issued.
Interest payments on foreign
bearer obligations issued on
CAUTION or after March 19, 2012, are
not eligible for the portfolio interest
exception to withholding. For more
information, see Interest in Pub. 519
and Pub. 515.

!

Withholding on distributions. If
you are claiming an exemption from
withholding on a distribution from a
U.S. corporation with respect to its
stock because the corporation had
insufficient earnings and profits to
support dividend treatment, you must
attach a statement that identifies the
distributing corporation and provides
the basis for the claim.
If you are claiming an exemption
from withholding on a distribution from
a mutual fund or real estate
investment trust (REIT) with respect to
its stock because the distribution was
designated as long-term capital gain
or a nondividend distribution, you
must attach a statement that identifies
the mutual fund or REIT and provides
the basis for the claim.
If you are claiming an exemption
from withholding on a distribution from
a U.S. corporation with respect to its
stock because, in your particular
circumstances, the transaction
qualifies as a redemption of stock
under section 302, you must attach a
statement that describes the
-9-

transaction and presents the facts
necessary to establish that the
payment was a complete redemption,
a disproportionate redemption, or not
essentially equivalent to a dividend.

When To File
Individuals. If you were an employee
and received wages subject to U.S.
income tax withholding, file Form
1040-NR by the 15th day of the 4th
month after your tax year ends. A
return for the 2019 calendar year is
due by April 15, 2020.
If you file after this date, you may
have to pay interest and penalties.
See Interest and Penalties, later.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040-NR by the
15th day of the 6th month after your
tax year ends. A return for the 2019
calendar year is due by June 15,
2020.
Estates and trusts. If you file for a
nonresident alien estate or trust that
has an office in the United States, file
the return by the 15th day of the 4th
month after the tax year ends. If you
file for a nonresident alien estate or
trust that does not have an office in
the United States, file the return by the
15th day of the 6th month after the tax
year ends.
Note. If the due date for filing falls on
a Saturday, Sunday, or legal holiday,
file by the next business day.
Extension of time to file. If you
cannot file your return by the due
date, file Form 4868 to get an
automatic 6-month extension of time
to file. You must file Form 4868 by the
regular due date of the return. 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 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
E-file. If you e-file your return, there is
no need to mail it. See the e-file page,
earlier, or IRS.gov for more

information. However, if you choose
to mail it, filing instructions and
addresses are below.
Individuals. If you are not enclosing
a payment, mail Form 1040-NR to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail Form
1040-NR to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
Estates and trusts. If you are not
enclosing a payment, mail Form
1040-NR to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
U.S.A.
If enclosing a payment, mail Form
1040-NR to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

Private Delivery Services

• 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 or
1040-SR.
To make this election, you must
attach the statement described in
Nonresident Spouse Treated as a
Resident in chapter 1 of Pub. 519 to
your return. Do not use Form
1040-NR or 1040-NR-EZ.
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 2019. If you file a
separate return, use Form 1040 or
1040-SR. 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

Filers 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.

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

The PDS can tell you how to get
written proof of the mailing date.

Dual-Status Year

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
CAUTION the 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.

!

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
-10-

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, defined earlier.
See chapter 1 of 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 or
1040-SR. 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 1040-NR as the
statement; enter “Dual-Status
Statement” across the top. Do not
sign the Form 1040-NR. If you are not
enclosing a payment, mail your return
and statement to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail your
return to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
If you were a nonresident on the
last day of the tax year, file Form
1040-NR. 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 or 1040-SR
as the statement; enter “Dual-Status
Statement” across the top. Do not
sign the Form 1040 or 1040-SR. If you
are not enclosing a payment, mail
your return and statement to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail your
return to:
Instructions for Form 1040-NR (2019)

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
Statements. Any statement you file
with your return must show your
name, address, and identifying
number (defined in Identifying
Number, later).
Former U.S. long-term residents
are required to file Form 8854, Initial
and Annual Expatriation Statement,
with their dual-status return for the last
year of U.S. residency. To determine
if you are a former U.S. long-term
resident, see Expatriation Tax in
chapter 4 of Pub. 519.

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).

Restrictions for Dual-Status
Taxpayers
Standard deduction. You cannot
take the standard deduction even for
the part of the year you were a
resident alien.
Head of household. You cannot use
the Head of household Tax Table
column or Section D of the Tax
Computation Worksheet in the
Instructions for Form 1040-NR (2019)

Instructions for Forms 1040 and
1040-SR.
Joint return. You cannot file a joint
return unless you elect to be taxed as
a resident alien (see Election To Be
Taxed as a Resident Alien, earlier)
instead of a dual-status taxpayer.
Tax rates. If you were married and a
nonresident of the United States for all
or part of the tax year and you do not
make the election discussed earlier to
be taxed as a resident alien, you must
use the Married filing separately
column in the Tax Table or Section C
of the Tax Computation Worksheet to
figure your tax on income effectively
connected with a U.S. trade or
business. If you were married, you
cannot use the Single Tax Table
column or Section A of the Tax
Computation Worksheet.
Tax credits. You cannot take the
earned income credit, the credit for
the elderly or disabled, or any
education credit unless you elect to
be taxed as a resident alien (see
Election To Be Taxed as a Resident
Alien, earlier) instead of a dual-status
taxpayer.
See chapter 6 of Pub. 519 for
information on other credits.

How To Figure Tax for a
Dual-Status Year
When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year
you were a resident and the part of
the year you were a nonresident.
All income for the period of
residence and all income that is
effectively connected with a trade or
business in the United States for the
period of nonresidence, after
allowable deductions, is combined
and taxed at the same rates that apply
to U.S. citizens and residents. For the
period of residence, allowable
deductions include all deductions on
Schedule A of Form 1040 or 1040-SR,
including medical expenses, real
property taxes, and certain interest.
See the Instructions for Schedule A
(Form 1040 or 1040-SR).
Income that is not effectively
connected with a trade or business in
the United States for the period of
nonresidence is subject to the flat
30% rate or lower treaty rate. No
deductions are allowed against this
income.
-11-

If you were a resident alien on the
last day of the tax year and you are
filing Form 1040 or 1040-SR, include
the tax on the noneffectively
connected income on Schedule 2
(Form 1040 or 1040-SR), line 8. Enter
“1040-NR” as the code on the space
provided.
If you are filing Form 1040-NR,
enter the tax from the Tax Table, Tax
Computation Worksheet, Qualified
Dividends and Capital Gain Tax
Worksheet, Schedule D Tax
Worksheet, Schedule J (Form 1040 or
1040-SR), or Form 8615 on Form
1040-NR, line 42; and the tax on the
noneffectively connected income on
line 54. Include any net investment
income tax from Form 8960 for the
part of the year you were a U.S.
resident on line 60, check box b, and
enter the code “NIIT.” See Form 8960
and its instructions for more details.
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.
1. Tax withheld from wages
earned in the United States and taxes
withheld at the source from various
items of income from U.S. sources
other than wages. This includes U.S.
tax withheld on dispositions of U.S.
real property interests.
• When filing Form 1040 or 1040-SR,
show the total tax withheld on line 17.
Enter amounts from the attached
statement (Form 1040-NR, lines 62a
through 62d) in the column to the right
of line 17 and identify and include
them in the amount on line 17.
• When filing Form 1040-NR, show
the total tax withheld on lines 62a
through 62d. Enter the amount from
the attached statement (Form 1040 or
1040-SR, line 17) in the column to the
right of line 62a, and identify and
include it in the amount on line 62a.
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 or
1040-SR, include the tax paid with
Form 1040-C with the total payments
on line 19. Identify the payment in the
area to the left of the entry.

How To Report Income on
Form 1040-NR
Community Income

If either you or your spouse (or both
you and your spouse) were
nonresident aliens at any time during
the tax year and you had community
income during the year, treat the
community income according to the
applicable community property laws
except as follows.
• Earned income of a spouse, other
than trade or business income or
partnership distributive share income.
The spouse whose services produced
the income must report it on his or her
separate return.
• Trade or business income, other
than partnership distributive share
income. Treat this income as received
by the spouse carrying on the trade or
business and report it on that
spouse's return.
• Partnership distributive share
income (or loss). Treat this income (or
loss) as received by the spouse who
is the partner and report it on that
spouse's return.
• Income derived from the separate
property of one spouse that is not
earned income, trade or business
income, or partnership distributive
share income. The spouse with the
separate property must report this
income on his or her separate return.
Use Form 8958, Allocation of Tax
Amounts Between Certain Individuals
in Community Property States, to
figure the portion of the income
allocated to you. Attach your
completed Form 8958 to your tax
return. See Pub. 555, Community
Property, for more details.

Kinds of Income

You must divide your income for the
tax year into the following three
categories.
1. Income effectively connected
with a U.S. trade or business. This
income is taxed at the same rates that
apply to U.S. citizens and residents.
Report this income on page 1 of Form
1040-NR. Pub. 519 describes this
income in greater detail.
2. U.S. income not effectively
connected with a U.S. trade or
business. This income is taxed at
30% unless a treaty between your
country of residence (as defined
under the treaty) and the United

States has set a lower rate that
applies to you. Report this income on
Schedule NEC on page 4 of Form
1040-NR. Pub. 519 describes this
income in greater detail.
Note. Use line 58 to report the 4% tax
on U.S. source gross transportation
income.
3. Income exempt from U.S. tax.
If the income is exempt from tax by
treaty, complete item L of Schedule OI
on page 5 of Form 1040-NR and
line 22 on page 1.
Virtual currency. If, in 2019, you
engaged in a transaction involving
virtual currency, you may have
income reportable on Form 1040-NR.
A transaction involving virtual
currency includes:
• The receipt or transfer of virtual
currency for free (without providing
any consideration), including from an
air-drop or following a hard fork;
• An exchange of virtual currency for
goods or services;
• A sale of virtual currency; and
• An exchange of virtual currency for
other property, including for another
virtual currency.
If you disposed of any virtual
currency that was held as a capital
asset, use Form 8949 to figure your
capital gain or loss and report it on
Schedule D (Form 1040 or 1040-SR).
If you received any virtual currency
as compensation for services or
disposed of any virtual currency that
you held for sale to customers in a
U.S. trade or business, you must
report the income as you would report
other income of the same type (for
example, Form W-2 wages, or
inventory or services from
Schedule C).
Income from a sharing economy
activity. 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.

-12-

Dispositions of U.S. Real
Property Interests

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

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

Income You Can Elect To Treat
as Effectively Connected With a
U.S. Trade or Business

You can elect to treat some items of
income as effectively connected with
a U.S. trade or business. The election
applies to all income from real
property located in the United States
and held for the production of income
and to all income from any interest in
such property. This includes:
• Gains from the sale or exchange of
such property or an interest therein;
• Gains on the disposal of timber,
coal, or iron ore with a retained
economic interest;
• Rents from real estate; or
• Rents and royalties from mines, oil
or gas wells, or other natural
resources.
You do not need to make an

TIP election to treat gain from the

disposition of a U.S. real
property interest as effectively
connected income. Dispositions of
U.S. real property interests are
automatically treated as effectively
connected income. See Dispositions
of U.S. Real Property Interests,
earlier.

To make the election, attach a
statement to your return for the year of
the election. Include the following
items in your statement.
1. That you are making the
election.
2. A complete list of all of your real
property, or any interest in real
property, located in the United States
(including location). Give the legal
identification of U.S. timber, coal, or
iron ore in which you have an interest.
Instructions for Form 1040-NR (2019)

3. The extent of your ownership in
the real property.
4. A description of any substantial
improvements to the property.
5. Your income from the property.
6. The dates you owned the
property.
7. Whether the election is under
section 871(d) or a tax treaty.
8. Details of any previous
elections and revocations of the real
property election.
Note. Once made, the section 871
election will remain in effect until
revoked with the consent of the
Commissioner. A new section 871
election may not be made until after
the 5th year in which the revocation
occurs.

Foreign Income Taxed by the
United States

You may be required to report some
income from foreign sources on your
U.S. return if the income is effectively
connected with a U.S. trade or
business. For this foreign income to
be treated as effectively connected
with a U.S. trade or business, you
must have an office or other fixed
place of business in the United States
to which the income can be attributed.
For more information, including a list
of the types of foreign source income
that must be treated as effectively
connected with a U.S. trade or
business, see chapter 4 of Pub. 519.

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

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

Line Instructions for
Form 1040-NR
Name and Address
Individuals. Enter your name, street
address, city or town, and country on
the appropriate lines. Include an
apartment number after the street
address, if applicable. Check the box
for “Individual.”
Estates and trusts. Enter the name
of the estate or trust and check the
box for “Estate or Trust.” You must
include different information for
estates and trusts that are engaged in
a trade or business in the United
States.
Not engaged in a trade or
business. Attach a statement to
Form 1040-NR with your name, title,
address, and the names and
addresses of any U.S. grantors and
beneficiaries.
Engaged in a trade or business
in the United States. Attach a
statement to Form 1040-NR with your
name, title, address, and the names
and addresses of all beneficiaries.
P.O. box. Enter your box number
only if your post office does not deliver
mail to your home.
Foreign address. If you have a
foreign address, enter the city name
on the appropriate line. Do not enter
any other information on that line, but
also complete the spaces below that
line.
Country name. Do not abbreviate
the country name. Enter the name in
uppercase letters in English. Follow
the country's practice for entering the
postal code and the name of the
province, county, or state.
Address change. If you plan to
move after filing your return, use Form
8822, Change of Address, to notify
the IRS of your new address.

For more information on the
expatriation tax provisions, see
Expatriation Tax in chapter 4 of Pub.
519; the Instructions for Form 8854;
and Notice 2009-85 (for expatriation
after June 16, 2008), 2009-45 I.R.B.
598, available at IRS.gov/irb/
2009-45_IRB/ar10.html.

Name change. If you changed your
name because of marriage, divorce,
etc., and your identifying number is a
social security number, be sure to
report the change to the Social
Security Administration (SSA) before
filing your return. This prevents delays
in processing your return and issuing
refunds. It also safeguards your future
social security benefits. See Social

Instructions for Form 1040-NR (2019)

-13-

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

Identifying Number

An incorrect or missing identifying
number can increase your tax, reduce
your refund, or delay your refund.
Social security number (SSN). If
you are an individual, in most cases
you are required to enter your SSN. If
you do not have an SSN but are
eligible to get one, you should apply
for it. Get Form SS-5, Application for a
Social Security Card, online at
SSA.gov/ssnumber, from your local
Social Security Administration (SSA)
office, or by calling the SSA at
800-772-1213 (TTY 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 must also show your
Form I-20. If you are a J-1 exchange
visitor, you must also show your Form
DS-2019. It usually takes about 2
weeks to get an SSN once the SSA
has all the evidence and information it
needs.
Check that both the name and SSN
on your Forms W-2, 1040-NR, and
1099 agree with your social security
card. If they do not, certain deductions
and credits on your Form 1040-NR
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 800-772-1213 (TTY
800-325-0778).
IRS individual taxpayer identification number (ITIN). If you do not
have and are not eligible to get an
SSN, you must enter your ITIN
whenever an SSN is requested on
your tax return. If you are required to
include another person's SSN on your
return and that person does not have
and cannot get an SSN, enter that
person's ITIN.

For more information, see Form
W-7, Application for IRS Individual
Taxpayer Identification Number, and
its instructions. Get Form W-7 online
at IRS.gov. Enter “ITIN” in the search
box. It takes about 7 weeks to get an
ITIN.
Some ITINs must be renewed. If
you haven't used your ITIN on a
federal tax return at least once in the
last 3 years, or if your ITIN has the
middle digits 83, 84, 85, 86, or 87 (for
example, 9NN-83-NNNN), it expired
at the end of 2019 and must be
renewed if you need to file a federal
tax return in 2020. You don't need to
renew your ITIN if you don't need to
file a federal tax return. You can find
more information at IRS.gov/ITIN.
ITINs with middle digits 70

TIP through 82 have expired and

must also be renewed if you
need to file a tax return in 2020 and
haven't already renewed the ITIN.

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.
Employer identification number
(EIN). If you are filing Form 1040-NR
for an estate or trust, enter the EIN of
the estate or trust. If the entity does
not have an EIN, you must apply for
one. For details on how to get an EIN,
see Form SS-4, Application for
Employer Identification Number, and
its instructions, which are available at
IRS.gov. Enter "SS-4" in the search
box. For more details, see IRS.gov/
Businesses/Small-Businesses-SelfEmployed/How-To-Apply-for-an-EIN.

Filing Status

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.

Remember to provide your

TIP country of residency, or that

you are a U.S. national, on
Schedule OI, item A or B, on page 5 of
Form 1040-NR, as applicable. Certain
tax benefits, such as the child tax
credit and the credit for other
dependents, are only available to
residents of Canada and Mexico and
to U.S. nationals, and, to a limited
extent, to residents of South Korea
and India.
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.

Were You Single or Married?
Single. You can check the box on
line 2 if any of the following was true
on December 31, 2019.
• You were never married.
• You were legally separated under a
decree of divorce or separate
maintenance. But if, at the end of
2019, your divorce was not final (an
interlocutory decree), you are
considered married and cannot check
the box on line 2.
• You were widowed before January
1, 2019, and did not remarry before
the end of 2019. But if you meet
certain conditions, you may be able
to use the qualifying widow(er) filing
status. See the instructions for line 6,
later.
• You meet the tests described under
Married persons who live apart, later.

country of residency (item B) or, if
applicable, that you are a U.S.
national (item A).
1. You file a separate return from
your spouse.
2. You paid over half the cost of
keeping up your home for 2019.
3. You lived apart from your
spouse for the last 6 months of 2019.
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 2019. 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 2019, 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
2019.
5. You could have claimed the
child as a dependent or could claim
the child except that 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.

Married. If you were married on
December 31, 2019, consider yourself
married for the whole year, even if you
did not live with your spouse at the
end of 2019.
If your spouse died in 2019,
consider yourself married to that
spouse for the whole year, unless you
remarried in 2019.

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.

Married persons who live apart.
Some married persons who have a
child and who do not live with their
spouse can file as single. If you meet
all five of the following tests and you
are a married resident of Canada or
Mexico, you are a married U.S.
national, or you are a married resident
of South Korea, check the box on
line 2. On Schedule OI, enter your

Line 2—Single nonresident alien.
Check the box on line 2 if your filing
status is single even if you are a U.S.
national or a resident of Canada or
Mexico. Be sure to complete
Schedule OI, items A and B, with your
citizenship, nationality, and/or
residency.

-14-

Line 1—Reserved. Line 1 is
reserved due to the suspension of the
deduction for exemptions for
individuals.

Lines 3 and 4—Reserved. Lines 3
and 4 are reserved due to the
Instructions for Form 1040-NR (2019)

suspension of the deduction for
exemptions for individuals.
Line 5—Married nonresident alien.
If your filing status is married, check
the box on line 5.
Check the box on line 5 if your
filing status is married even if
CAUTION you are a U.S. national or a
resident of Canada, Mexico, or South
Korea. Be sure to complete
Schedule OI, items A and B, with your
citizenship, nationality, and/or
residency. Also, you no longer need to
place spouse information on the form.

!

Line 6—Qualifying widow(er). You
can check the box on line 6 if all of the
following apply.
1. You were a resident of Canada,
Mexico, or South Korea, or were a
U.S. national. Or you were a student
or business apprentice from India
eligible for the benefits of Article 21(2)
of the United States-India Income Tax
Treaty.
2. Your spouse died in 2017 or
2018 and you did not remarry before
the end of 2019.
3. You have a child or stepchild
(not a foster child) whom you can
claim as a dependent or could claim
as a dependent except that, for 2019:
a. The child had gross income of
$4,200 or more,
b. The child filed a joint return, or
c. You could be claimed as a
dependent on someone else's return.
If the child is not claimed as your
dependent on line 7, enter the child's
name in the space beneath line 6. If
you do not enter the name, it will take
us longer to process your return.
4. This child lived in your home for
all of 2019. Temporary absences by
you or the child for special
circumstances, such as school,
vacation, business, or medical care,
count as time lived in the home.
A child is considered to have lived
with you for all of 2019 if the child was
born or died in 2019 and your home
was the child's home for the entire
time he or she was alive.
5. You paid over half the cost of
keeping up your home. To find out
what is included in the cost of keeping
up a home, see Pub. 501.
6. You were a resident alien or
U.S. citizen the year your spouse
Instructions for Form 1040-NR (2019)

died. This refers to your actual status,
not the election that some nonresident
aliens can make to be taxed as U.S.
residents.
7. You could have filed a joint
return with your spouse the year he or
she died, even if you did not actually
do so.
Adopted child. An adopted child
is always treated as your own child.
An adopted child includes a child
lawfully placed with you for legal
adoption.

Dependents

You can no longer claim deductions
for exemptions for yourself, your
spouse, or your dependents
regardless of your residency or
nationality. Only trusts and estates
can claim deductions for exemptions.
Deductions for exemptions for estates
and trusts are described in the
instructions for line 39, later.
Only U.S. nationals, residents of
Canada, Mexico, and South Korea,
and students or business apprentices
from India who are eligible for the
benefits of Article 21(2) of the United
States-India Income Tax Treaty may
have a qualifying dependent on line 7.
You will need to complete the
appropriate item A or B on
Schedule OI to identify your status as
a U.S. national or your residency.
You do not need to list a
qualifying dependent if your
CAUTION qualifying dependent does not
qualify you for any benefit.

!

Line 7—Dependents. If you have
more than four dependents, include a
statement showing the required
information.
If you were a U.S. national or a
resident of Canada or Mexico, you
can claim a dependent on the same
terms as U.S. citizens.
If you were a resident of South

TIP Korea or India, see chapter 5
of Pub. 519.

In general, a dependent is a
qualifying child or a qualifying
relative. Three exceptions apply.
• An individual who is a dependent of
a taxpayer is treated as having no
dependents.
• An individual who files a joint return
is not a dependent if the individual
files a joint return, unless the joint
-15-

return is filed only to claim a refund of
estimated or withheld taxes.
• An individual claimed as a
dependent must be a citizen, national,
or resident of the United States, or a
resident of Canada or Mexico.
Qualifying child. A qualifying
child for purposes of dependency is a
child who meets the following
requirements.
• The child is your son, daughter,
stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother,
half sister, or a descendant of any of
them (for example, your grandchild,
niece, or nephew).
• The child was one of the following.
1. Under age 19 at the end of
2019 and younger than you.
2. Under age 24 at the end of
2019, a full-time student, and younger
than you.
3. Any age and permanently and
totally disabled at any time during the
year.
• The child lived with you for more
than half of 2019.
• The child did not provide over half
of his or her own support for 2019.
• The child is not filing a joint return
for 2019 or is filing a joint return for
2019 only to claim a refund of
estimated or withheld taxes.
Qualifying relative. A qualifying
relative for purposes of dependency is
a person who meets the following
requirements.
• The person was not a qualifying
child of any taxpayer for 2019.
• The person is one of the following.
1. Your son, daughter, stepchild,
foster child, or a descendant of any of
them (for example, your grandchild).
2. Your brother, sister, half
brother, half sister, or a son or
daughter of any of them (for example,
your niece or nephew).
3. Your father, mother, or an
ancestor or sibling of either of them
(for example, your grandmother,
grandfather, aunt, or uncle).
4. Your stepbrother, stepsister,
stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law,
mother-in-law, brother-in-law, or
sister-in-law.
5. Any other person (other than
your spouse) who lived with you for all
of 2019 as a member of your

household if your relationship did not
violate local law.
• The person had gross income of
less than $4,200 in 2019.
• You provided over half of the
person’s support in 2019.
For special rules and
additional information in
CAUTION applying the definitions of a
qualifying child and qualifying relative,
see Dependents in Pub. 501.

!

Children who did not live with
you due to divorce or separation.
If you were a U.S. national or a
resident of Canada or Mexico and are
claiming a child who did not live with
you as a dependent under the special
rule for children of divorced or
separated parents or parents who
lived apart during the last 6 months of
the year, include with your return a
copy of the custodial parent's signed
release of claim to exemption. The
release may be on Form 8332 or may
be a substantially similar statement
whose only purpose is to release a
claim to exemption for the child. The
release must be unconditional.
If the divorce decree or separation
agreement went into effect after 1984
and before 2009, the noncustodial
parent may be able to include certain
pages from the decree or agreement
instead of Form 8332. See Form 8332
for details.

!

CAUTION

year.

You must include the required
information even if you filed it
with your return in an earlier

Release of exemption revoked.
A custodial parent who has revoked
his or her previous release of a claim
to exemption for a child must include
a copy of the revocation with his or
her return. For details, see Form
8332.
Line 7, column (2). You must
enter each dependent's identifying
number (SSN, ITIN, or ATIN).
Otherwise, at the time we process
your return, we may reduce or
disallow tax benefits (such as the
credit for other dependents) based on
the person's status as your
dependent.
For the child tax credit, your child
must have the required SSN. The
required SSN is one that is valid for
employment and that is issued by the

Social Security Administration (SSA)
before the due date of your 2019
return (including extensions). If "Not
Valid for Employment" is printed on
the social security card and your
child's immigration status has
changed so that your child is now a
U.S. citizen or permanent resident,
ask the SSA for a new social security
card without the legend. However, if
"Valid for Work Only With DHS
Authorization" is printed on your
child’s social security card, your child
has the required SSN only as long as
the DHS authorization is valid.
For the credit for other dependents,
your dependent must have an SSN,
ITIN, or ATIN issued on or before the
due date of your 2019 return
(including extensions). If the person
has not been issued an SSN, ITIN, or
ATIN by this date, you cannot use the
person to claim the credit for other
dependents on either your original or
amended 2019 tax return. If you apply
for the ITIN or ATIN on or before the
due date of your 2019 return
(including extensions) and the IRS
issues the ITIN or ATIN for the person
as a result of the application, the IRS
will consider the ITIN or ATIN as
issued on or before the due date of
your 2019 return.
For details on how your
TIP dependent can get an
identifying number, see
Identifying Number, earlier.
If your dependent child was born
and died in 2019 and you do not have
an identifying number for the child,
enter “Died” in column (2) and attach
a copy of the child's birth certificate,
death certificate, or hospital records.
The document must show the child
was born alive.
If you did not have an SSN (or ITIN)
issued on or before the due date of
your 2019 return (including
extensions), you cannot claim the
child tax credit or credit for other
dependents on either your original or
an amended 2019 return. If you apply
for an ITIN on or before the due date
of your 2019 return (including
extensions) and the IRS issues you an
ITIN as a result of the application, the
IRS will consider your ITIN as issued
on or before the due date of your 2019
return.
Adoption taxpayer identification
numbers (ATINs). If you have a
-16-

dependent who was placed with you
for legal adoption and you do not
know his or her SSN, you must get an
ATIN for the dependent from the IRS.
See Form W-7A, Application for
Taxpayer Identification Number for
Pending U.S. Adoptions, for details. If
the dependent is not a U.S. citizen or
resident alien, apply for an ITIN
instead, using Form W-7. See IRS
individual taxpayer identification
number (ITIN), earlier.
Line 7, column (4), child tax
credit. Check the box in this column
if your dependent is a qualifying child
for the child tax credit (defined next). If
you have at least one qualifying child,
you may be able to take the child tax
credit on line 49 and the additional
child tax credit on line 64.
Qualifying child for child tax
credit. A qualifying child for purposes
of the child tax credit is a qualifying
child for purposes of dependency
under Qualifying child earlier, except
that the child must meet the following
requirements.
• The child was under age 17 at the
end of 2019.
• The child was a U.S. citizen, a U.S.
national, or a U.S. resident alien.
You and the child must also
meet the taxpayer
CAUTION identification number
requirements for the child tax credit in
Line 7, column (2), earlier.

!

Line 7, column (4), credit for
other dependents. Check the box in
this column if your dependent is not a
qualifying child for the child tax credit
(defined above), but is a qualifying
relative (defined earlier) and a U.S.
citizen, U.S. national, or U.S. resident
alien.
You and the dependent must
also meet the taxpayer
CAUTION identification number
requirements for the credit for other
dependents in Line 7, column (2),
earlier.

!

Rounding Off to Whole
Dollars

You can round off cents to whole
dollars on your return and schedules.
If you do round to whole dollars, you
must round all amounts. To round,
drop amounts under 50 cents and
increase amounts from 50 to 99 cents
Instructions for Form 1040-NR (2019)

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.
If you are entering amounts that
include cents, make sure to include
the decimal point. There is no cents
column on the form.

Income Effectively
Connected With U.S. Trade
or Business
The instructions for this section
assume you have decided that the
income involved is effectively
connected with a U.S. trade or
business in which you were engaged.
The tax status of income also
depends on its source. Under some
circumstances, items of income from
foreign sources are treated as
effectively connected with a U.S.
trade or business. Other items are
reportable as effectively connected or
not effectively connected with a U.S.
trade or business, depending on how
you elect to treat them. See chapter 4
of Pub. 519.

Line 8—Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
Only U.S. source income is included
on line 8 as effectively connected
wages. For most people, the amount
to enter on this line should be shown
in box 1 of their Form(s) W-2.
Amounts exempt under a treaty.
Wages, salaries, tips, etc. that you
claim are exempt from U.S. tax under
an income tax treaty should not be
reported on line 8. Instead, include
these amounts on line 22 and
complete item L of Schedule OI on
page 5 of Form 1040-NR. Generally, if
you submitted a properly completed
Form 8233, Exemption From
Withholding on Compensation for
Independent (and Certain Dependent)
Personal Services of a Nonresident
Alien Individual, to claim an exemption
from withholding based on a treaty,
your employer would not have
withheld tax on the exempt amount
and would have reported the exempt
amount on a Form 1042-S and not in
box 1 of Form W-2. However, if you
did not submit a Form 8233 to your
employer or if you submitted a Form
Instructions for Form 1040-NR (2019)

8233 to your employer but your
employer withheld tax on the exempt
amount because it could not readily
determine your eligibility for the
exemption, you can claim the
exemption on Form 1040-NR by
reducing your line 8 wages by the
exempt amount. You will need to
complete item L on Schedule OI and
attach a statement to your return
containing all information that
otherwise would have been required
on a Form 8233 to explain your
eligibility for the exemption. See the
examples next.
Example 1. Anna is a citizen of
France who came to the United States
on an F-1 visa in 2018 for the primary
purpose of studying at an accredited
university. In 2019, Anna completed a
paid summer internship with a U.S.
company as part of her optional
practical training. Anna earned $8,000
from this internship. Under Article 21
(Students and Trainees) of the
income tax treaty with France, Anna
can exempt up to $5,000 of personal
services income from U.S. tax. Anna
submitted a valid Form 8233 to her
employer to claim an exemption from
withholding for the portion of her
wages that is exempt under the treaty.
She received a Form 1042-S from her
employer showing the $5,000 exempt
amount and a Form W-2 showing
$3,000 of wages in box 1. On her
2019 Form 1040-NR, Anna should
report $3,000 on line 8, include
$5,000 on line 22, and complete item
L on Schedule OI. Anna should attach
both the Form W-2 and the Form
1042-S to her return.
Example 2. The facts are the
same as above except that Anna did
not realize she was eligible for a
$5,000 exemption when she began
work and did not submit a Form 8233
to her employer claiming the
exemption amount. All of Anna's
wages from the internship were
withheld upon and reported in box 1
on her Form W-2. On her Form
1040-NR, Anna should report $3,000
on line 8, include $5,000 on line 22,
and complete item L on Schedule OI.
Anna should attach the Form W-2 to
her Form 1040-NR. She should also
attach a statement to her Form
1040-NR containing all information
that otherwise would have been
required on a Form 8233 to justify the
exemption claimed.
-17-

Services performed partly
within and partly without the
United States. If you performed
services as an employee both inside
and outside the United States, you
must allocate your compensation
between U.S. and non-U.S. sources.
Compensation (other than certain
fringe benefits) is generally sourced
on a time basis. To figure your U.S.
source income, divide the number of
days you performed labor or personal
services within the United States by
the total number of days you
performed labor or personal services
within and outside the United States.
Multiply the result by your total
compensation (other than certain
fringe benefits).
Fringe benefits. Certain fringe
benefits (such as housing and
educational expenses) are sourced
on a geographic basis. The source of
the fringe benefit compensation is
generally your principal place of work.
The amount of the fringe benefit
compensation must be reasonable
and you must keep records that are
adequate to support the fringe benefit
compensation.
You may be able to use an

TIP alternative method to

determine the source of your
compensation and/or fringe benefits if
the alternative method more properly
determines the source of the
compensation.
For 2019, if your total
compensation (including fringe
benefits) is $250,000 or more and you
allocate your compensation using an
alternative method, check the “Yes”
boxes in item K of Schedule OI on
page 5. Also attach to Form 1040-NR
a statement that contains the following
information.
1. The specific compensation or
the specific fringe benefit for which an
alternative method is used.
2. For each such item, the
alternative method used to allocate
the source of the compensation.
3. For each such item, a
computation showing how the
alternative allocation was computed.
4. A comparison of the dollar
amount of the compensation sourced
within and outside the United States
under both the alternative method and

the time or geographical method for
determining the source.
You must keep documentation
showing why the alternative method
more properly determines the source
of the compensation.
Other types of income. The
following types of income must also
be included in the total on line 8.
• All 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 2019. If you received
wages as a household employee and
you did not receive a Form W-2
because an employer paid you less
than $2,100 in 2019, enter “HSH” and
the amount not reported to you on a
Form W-2 on the dotted line next to
line 8. 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 allocated tips shown in box 8 on
your Form(s) W-2 unless you can
prove that your unreported tips are
less than the amount in box 8.
Allocated tips are not included as
income in box 1. See Pub. 531,
Reporting Tip Income, for more
details.
Also include the value of any
noncash tips you received, such as
tickets, passes, or other items of
value. Although you do not report
these noncash tips to your employer,
you must report them on line 8.
You may owe social security
and Medicare tax on
CAUTION unreported tips. See the
instructions for line 56, later.

!

• Dependent care benefits, which
should be shown in box 10 of your
Form(s) W-2. But first complete Form
2441, Child and Dependent Care
Expenses, to see if you can exclude
part or all of the benefits.
• Employer-provided adoption
benefits, which should be shown in
box 12 of your Form(s) W-2 with code
T. But see the Instructions for Form
8839, Qualified Adoption Expenses,
to find out if you can exclude part or all
of the benefits. You may also be able
to exclude amounts if you adopted a
child with special needs and the
adoption became final in 2019.
• Excess elective deferrals. The
amount deferred should be shown in

box 12 of your Form W-2, and the
“Retirement plan” box in box 13
should be checked. If the total amount
you deferred for 2019 under all plans
was more than $19,000 (excluding
catch-up contributions as explained
below), include the excess on line 8.
This limit is (a) $13,000 if you have
only SIMPLE plans, or (b) $22,000 for
section 403(b) plans if you qualify for
the 15-year rule in chapter 4 of Pub.
571. Although designated Roth
contributions are subject to this limit,
do not include the excess attributable
to such contributions on line 8. They
are already included as income in
box 1 of your Form W-2.
A higher limit may apply to
participants in section 457(b) deferred
compensation plans for the 3 years
before retirement age. Contact your
plan administrator for more
information.
If you were age 50 or older at the
end of 2019, your employer may have
allowed an additional deferral
(catch-up contributions) of up to
$6,000 ($3,000 for section 401(k)(11)
and SIMPLE plans). This additional
deferral amount is not subject to the
overall limit on elective deferrals.
You cannot deduct the
amount deferred. It is not
CAUTION included as income in box 1 of
your Form W-2.

!

• Disability pensions shown on Form
1042-S or Form 1099-R if you have
not reached the minimum retirement
age set by your employer. Disability
pensions received after you reach
minimum retirement age and other
payments shown on Form 1042-S,
Form 1099-R (other than payments
from an IRA*) or payments from an
IRA are reported on lines 16a and
16b.
• Corrective distributions from a
retirement plan shown on Form
1042-S or Form 1099-R of excess
elective deferrals or other excess
contributions (plus earnings). But do
not include distributions from an IRA*
on line 8. Instead, report distributions
from an IRA on lines 16a and 16b.
* This includes a Roth, SEP, or
SIMPLE IRA.
• 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, 2020. If you do not
-18-

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 must still report
your earnings on line 8. If you lose
your Form W-2 or it is incorrect, ask
your employer for a new one.
Line 9a—Taxable interest. Report
on line 9a all of your taxable interest
income from assets effectively
connected with a U.S. trade or
business.
For more details about reporting
taxable interest, including market
discount on bonds and adjustments
for amortizable bond premium or
acquisition premium, see Pub. 550.
If you received interest not
effectively connected with a U.S.
trade or business, report it on
Schedule NEC, page 4, unless it is tax
exempt under a treaty and the
withholding agent did not withhold tax
on the payment. If the interest is tax
exempt under a treaty, include the
tax-exempt amount on line 22 and
complete item L of Schedule OI on
page 5.
If the interest is tax exempt under a
treaty but the withholding agent
withheld tax, report the interest on
Schedule NEC, line 2. Use column d
and show 0% for the appropriate rate
of tax.
See Pub. 901 for a quick reference
guide to the provisions of U.S. tax
treaties.
Interest from a U.S. bank, savings
and loan association, credit union, or
similar institution, and from certain
deposits with U.S. insurance
companies, is tax exempt to a
nonresident alien if it is not effectively
connected with a U.S. trade or
business.
Interest credited in 2019 on
deposits that you could not withdraw
because of the bankruptcy or
insolvency of the financial institution
may not have to be included in your
2019 income.
See Pub. 550 for more details.
Line 9b—Tax-exempt interest.
Certain types of interest income from
investments in state and municipal
bonds and similar instruments are not
taxed by the United States. If you
received such tax-exempt interest
income (including any tax-exempt
original issue discount (OID)), report
the amount on line 9b. In general, your
Instructions for Form 1040-NR (2019)

stated tax-exempt interest should be
shown in box 8 of Form 1099-INT or,
for a tax-exempt OID bond, in box 2 of
Form 1099-OID, and your tax-exempt
OID should be shown in box 11 of
Form 1099-OID. Enter the total on
line 9b. Also include on line 9b any
exempt-interest dividends from a
mutual fund or other regulated
investment company. This amount
should be shown in box 10 of Form
1099-DIV. If you acquired a
tax-exempt bond at a premium, there
may be an amount in box 13 of Form
1099-INT or box 10 of Form 1099-OID
if you had bond premium amortization
allocable to interest paid on a
tax-exempt covered security. Reduce
the amount otherwise reportable on
line 9b by the amount, if any, shown in
box 13 of Form 1099-INT or box 10 of
Form 1099-OID. Also, if you acquired
a tax-exempt OID bond at an
acquisition premium, only report the
net amount of tax-exempt OID on
line 9b (that is, the excess of the
tax-exempt OID for the year over the
amortized acquisition premium for the
year). See Pub. 550 for more
information about OID, bond
premium, and acquisition premium.
Do not include interest earned on
your IRA, health savings account,
Archer or Medicare Advantage MSA,
or Coverdell education savings
account. Also, do not include interest
from a U.S. bank, savings and loan
association, credit union, or similar
institution (or from certain deposits
with U.S. insurance companies) that is
exempt from tax under a tax treaty or
under section 871(i) because the
interest is not effectively connected
with a U.S. trade or business.
If you have interest income,
you should report this income
CAUTION on Form 1040-NR rather than
Form 1040-NR-EZ.

!

Line 10a—Ordinary dividends.
Each payer should send you a Form
1099-DIV. Enter your total ordinary
dividends from assets effectively
connected with a U.S. trade or
business on line 10a. This amount
should be shown in box 1a of Form(s)
1099-DIV.
Capital gain distributions. If you
received any capital gain distributions,
see the instructions for line 14, later.
Nondividend distributions.
Some distributions are a return of your
Instructions for Form 1040-NR (2019)

cost (or other basis). They will not be
taxed until you recover your cost (or
other basis). You must reduce your
cost (or other basis) by these
distributions. After you get back all of
your cost (or other basis), you must
report these distributions as capital
gains on Form 8949.
See chapter 1 of Pub. 550 for more
details.
Dividends on insurance

TIP policies are a partial return of

the premiums you paid. Do
not report them as dividends. Include
them in income on line 21 only if they
exceed the total of all net premiums
you paid for the contract.
Line 10b—Qualified dividends.
Enter your total qualified dividends on
line 10b. Qualified dividends are also
included in the ordinary dividend total
required to be shown on line 10a.
Qualified dividends are eligible for a
lower tax rate than other ordinary
income. Generally, these dividends
are shown in box 1b of your Form(s)
1099-DIV.
See chapter 1 of Pub. 550 for the
definition of qualified dividends if you
received dividends not reported on
Form 1099-DIV.
Exception. Some dividends may
be reported as qualified dividends in
box 1b of Form 1099-DIV but are not
qualified dividends. These dividends
include the following.
• Dividends you received as a
nominee. See chapter 1 of Pub. 550.
• Dividends you received on any
share of stock that you held for less
than 61 days during the 121-day
period that began 60 days before the
ex-dividend date. The ex-dividend
date is the first date following the
declaration of a dividend on which the
purchaser of a stock is not entitled to
receive the next dividend payment.
When counting the number of days
you held the stock, include the day
you disposed of the stock but not the
day you acquired it. See the examples
that follow. Also, when counting the
number of days you held the stock,
you cannot count certain days during
which your risk of loss was
diminished. See chapter 1 of Pub. 550
for more details.
• Dividends attributable to periods
totaling more than 366 days that you
received on any share of preferred
stock held for less than 91 days
-19-

during the 181-day period that began
90 days before the ex-dividend date.
When counting the number of days
you held the stock, you cannot count
certain days during which your risk of
loss was diminished. See chapter 1 of
Pub. 550 for more details. Preferred
dividends attributable to periods
totaling less than 367 days are subject
to the 61-day holding period rule, just
described.
• Dividends on any share of stock to
the extent that you are under an
obligation (including a short sale) to
make related payments with respect
to positions in substantially similar or
related property.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments are not
qualified dividends.
• Dividends from a corporation which
first became a surrogate foreign
corporation after December 22, 2017,
other than a foreign corporation which
is treated as a domestic corporation
under section 7874(b).
Example 1. You bought 5,000
shares of XYZ Corp. common stock
on July 8, 2019. XYZ Corp. paid a
cash dividend of 10 cents a share.
The ex-dividend date was July 16,
2019. Your Form 1099-DIV from XYZ
Corp. shows $500 in box 1a (ordinary
dividends) and in box 1b (qualified
dividends). However, you sold the
5,000 shares on August 11, 2019.
You held your shares of XYZ Corp. for
only 34 days of the 121-day period
(from July 9, 2019, through August 11,
2019). The 121-day period began on
May 17, 2019 (60 days before the
ex-dividend date), and ended on
September 14, 2019. You have no
qualified dividends from XYZ Corp.
because you held the XYZ Corp.,
stock for less than 61 days.
Example 2. The facts are the
same as in Example 1 except that you
bought the stock on July 15, 2019 (the
day before the ex-dividend date), and
you sold the stock on September 16,
2019. You held the stock for 63 days
(from July 16, 2019, through
September 16, 2019). The $500 of
qualified dividends shown in box 1b of
Form 1099-DIV are all qualified
dividends because you held the stock
for 61 days of the 121-day period
(from July 16, 2019, through
September 14, 2019).

Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2019. ABC Mutual
Fund paid a cash dividend of 10 cents
a share. The ex-dividend date was
July 16, 2019. The ABC Mutual Fund
advises you that the part of the
dividend eligible to be treated as
qualified dividends equals 2 cents a
share. Your Form 1099-DIV from ABC
Mutual Fund shows total ordinary
dividends of $1,000 and qualified
dividends of $200. However, you sold
the 10,000 shares on August 11,
2019. You have no qualified dividends
from ABC Mutual Fund because you
held the ABC Mutual Fund stock for
less than 61 days.
Use the Qualified Dividends

TIP and Capital Gain Tax

Worksheet or the Schedule D
Tax Worksheet, whichever applies, to
figure your tax. See the instructions
for line 42 for details.
Line 11—Taxable refunds, credits,
or offsets of state and local income taxes. If you received a
refund, credit, or offset of state or
local income taxes in 2018, you may
be required to report this amount. If
you did not receive a Form 1099-G,
check with the government agency
that made the payments to you. Your
2019 Form 1099-G may have been
made available to you only in an
electronic format, and you will need to
get instructions from the agency to
retrieve this document. Report any
taxable refund you received even if
you did not receive Form 1099-G.
If you chose to apply part or all of
the refund to your 2019 estimated
state or local income tax, the amount
applied is treated as received in 2019.
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

TIP if, in the year you paid the tax,

you did not itemize
deductions on Schedule A. Currently,
this exception only applies to students
or business apprentices from India
eligible for the benefits of Article 21(2)
of the United States-India Income Tax
Treaty. If you were a student or
business apprentice from India
eligible for the benefits of Article 21(2)
of the United States-India Income Tax

Treaty in 2018 and you claimed the
standard deduction on your 2018 tax
return, none of your refund of 2018
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 11 blank.
Line 12—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 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 must generally
include the amount shown in box 2 of
Form(s) 1042-S on line 12. However,
if any or all of that amount is exempt
by treaty, do not include the
treaty-exempt amount on line 12.
Instead, include the treaty-exempt
amount on line 22 and complete item
L of Schedule OI on page 5 of Form
1040-NR.
Attach any Form(s) 1042-S you
received from the college or
institution.
For more information about
scholarships and fellowships in
general, see chapter 1 of Pub. 970.
Example 1. You are a citizen of a
country that does not have an income
tax treaty in force with the United
States. You are a candidate for a
degree at ABC University (located in
the United States). You are receiving
a full scholarship from ABC University.
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
2019 are as follows.

-20-

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 2019 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
ABC University) are not required to
report section 117 amounts (tuition,
fees, books, supplies, and equipment)
on Form 1042-S.
When completing Form 1040-NR,
do the following.
• Enter on line 12 the $9,000 shown
in box 2 of Form 1042-S.
• Enter $0 on line 31. Because
section 117 amounts (tuition, fees,
books, supplies, and equipment) were
not included in box 2 of your Form
1042-S (and are not included on
line 12 of Form 1040-NR), you cannot
exclude any of the section 117
amounts on line 31.
• Include on line 62d 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. Under some treaties,
scholarship or fellowship grant income
is not exempt from tax 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
Instructions for Form 1040-NR (2019)

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
1040-NR. See the instructions for item
L of Schedule OI, later, for details.
When completing Form 1040-NR,
do the following.
• Enter $0 on line 12. The $9,000
reported to you in box 2 of Form
1042-S is reported on line 22 (not
line 12).
• Enter $9,000 on line 22.
• Enter $0 on line 31. Because none
of the $9,000 reported to you in box 2
of Form 1042-S is included in your
income, you cannot exclude it on
line 31.
• Include on line 62d any withholding
shown in box 10 of Form 1042-S.
• Provide all the required information
in item L of Schedule OI, on page 5 of
Form 1040-NR.
Line 13—Business income or
(loss). If you operated a business or
practiced your profession as a sole
proprietor, report your effectively
connected income and expenses on
Schedule C (Form 1040 or 1040-SR).
Include any income you received
as a dealer in stocks, securities, and
commodities through your U.S. office
or dependent agent. If you dealt in
these items through an independent
agent, such as a U.S. broker,
custodian, or commissioned agent,
your income may not be considered
effectively connected with a U.S.
business.
Note. For more information on tax
provisions that apply to a small
business, see Pub. 334, Tax Guide for
Small Business.
Line 14—Capital gain or (loss). If
you had effectively connected capital
gains or losses, you must complete
and attach Form 8949 and
Schedule D (Form 1040 or 1040-SR).
But see the Exceptions below.
Gains and losses from disposing of
U.S. real property interests are
reported on Schedule D (Form 1040
or 1040-SR) and included on line 14
of Form 1040-NR. See Dispositions of
U.S. Real Property Interests, earlier.
Exception 1. You do not have to
file Form 8949 or Schedule D (Form
Instructions for Form 1040-NR (2019)

1040 or 1040-SR) if you are not
deferring any capital gain by investing
in a qualified opportunity zone fund
and both of the following apply.
However, you may need to file Form
8997 to report the investment.
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statement(s)).
2. None of the Form(s) 1099-DIV
(or substitute statement(s)) have an
amount in box 2b (unrecaptured
section 1250 gain), box 2c (section
1202 gain), or box 2d (collectibles
(28%) gain).
Exception 2. You must file
Schedule D (Form 1040 or 1040-SR),
but generally do not have to file Form
8949, if you are not deferring any
capital gain by investing in a qualified
opportunity zone fund, Exception 1
does not apply, and your only capital
gains and losses are:
• Capital gain distributions;
• A capital loss carryover from 2018;
• A gain from Form 2439 or 6252 or
Part I of Form 4797;
• A gain or loss from Form 4684,
6781, or 8824;
• A gain or loss from a partnership, S
corporation, estate, or trust; or
• Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows
basis was reported to the IRS and for
which you do not need to make any
adjustments in column (g) of Form
8949 or enter any codes in column (f)
of Form 8949.
If Exception 1 applies, enter your
total effectively connected capital gain
distributions (from box 2a of Form(s)
1099-DIV) on line 14 and check the
box on that line. If you received capital
gain distributions as a nominee (that
is, they were paid to you but actually
belong to someone else), report on
line 14 only the amount that belongs
to you. Include a statement showing
the full amount you received and the
amount you received as a nominee.
See chapter 1 of Pub. 550 for filing
requirements for Forms 1099-DIV and
1096.
If you do not have to file

TIP Schedule D (Form 1040 or

1040-SR), use the Qualified
Dividends and Capital Gain Tax
Worksheet in the line 42 instructions
to figure your tax.
-21-

Qualified opportunity
investment. If you deferred a capital
gain into a qualified opportunity fund
(QOF), you must file your return with
Schedule D (Form 1040 or 1040-SR),
Form 8949, and Form 8997 attached.
And you will need to file Form 8997
annually until you dispose of the
investment. See the Form 8997
instructions.
Line 15—Other gains or (losses).
If you sold or exchanged assets used
in a U.S. trade or business, see the
Instructions for Form 4797.
Lines 16a and 16b—IRA distributions. You should receive a Form
1099-R showing the total amount of
any distribution from your IRA before
income tax or other deductions were
withheld. This amount should be
shown in box 1 of Form 1099-R.
Special rules may apply if you

TIP received a distribution from

your IRA and your main home
was in one of the federally declared
disaster areas eligible for these
special rules at any time during the
incident period. Special rules may
also apply if you received a
distribution to buy or construct a main
home in one of the federally declared
disaster areas eligible for these
special rules, but that home wasn't
bought or constructed because of the
disaster. See Pub. 590-B for details.
You should receive a Form 1099-R
showing the total amount of any
distribution from your IRA before
income tax or other deductions were
withheld. This amount should be
shown in box 1 of Form 1099-R.
Unless otherwise noted in the
line 16a and 16b instructions, an IRA
includes a traditional IRA, Roth IRA,
simplified employee pension (SEP)
IRA, and a savings incentive match
plan for employees (SIMPLE) IRA.
Except as provided in the following
exceptions, do not include the
distribution on line 16a and include
the total distribution (from box 1 of
Form 1099-R) on line 16b.
Exception 1. Include the total
distribution on line 16a if you rolled
over part or all of the distribution from
one:
• Roth IRA to another Roth IRA, or
• IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).

Also, enter “Rollover” next to
line 16b. If the total distribution was
rolled over, do not include any portion
of the distribution on line 16b. If the
total distribution was not rolled over,
include the part not rolled over on
line 16b unless Exception 2 applies to
the part not rolled over. Generally, a
rollover must be made within 60 days
after the day you received the
distribution. For more details on
rollovers, see Can You Move
Retirement Plan Assets? in chapter 1
of Pub. 590-A, Contributions to
Individual Retirement Arrangements
(IRAs); see also Pub. 590-B.
If you rolled over the distribution
into a qualified plan or you made the
rollover in 2020, include a statement
explaining what you did.
Exception 2. If any of the
following apply, include the total
distribution on line 16a and see Form
8606 and its instructions to figure the
amount to include on line 16b.
1. You received a distribution from
an IRA (other than a Roth IRA) and
you made nondeductible contributions
to any of your traditional or SEP IRAs
for 2019 or an earlier year. If you
made nondeductible contributions to
these IRAs for 2019, also see How
Much Can You Deduct? in chapter 1
of Pub. 590-A.
2. You received a distribution from
a Roth IRA. But if either (a) or (b)
below applies, do not include any of
the distribution on line 16b; you do not
have to see Form 8606 or its
instructions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made
a contribution (including a conversion)
to a Roth IRA for 2014 or an earlier
year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
3. You converted part or all of a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2019.
4. You had a 2018 or 2019 IRA
contribution returned to you, with the
related earnings or less any loss, by
the due date (including extensions) of
your tax return for that year.
5. You made excess contributions
to your IRA for an earlier year and had
them returned to you in 2019.
6. You recharacterized part or all
of a contribution to a Roth IRA as a

contribution to another type of IRA, or
vice versa.
Exception 3. If all or part of the
distribution is a qualified charitable
distribution (QCD), include the total
distribution on line 16a. If the total
amount distributed is a QCD, do not
include any of the distribution on
line 16b. If only part of the distribution
is a QCD, include the part that is not a
QCD on line 16b unless Exception 2
applies to that part. Enter “QCD” next
to line 16b.
A QCD is a distribution made
directly by the trustee of your IRA
(other than an ongoing SEP or
SIMPLE IRA) to an organization
eligible to receive tax-deductible
contributions (with certain
exceptions). You must have been at
least age 701/2 when the distribution
was made.
Generally, your total QCDs for the
year cannot be more than $100,000.
The amount of the QCD is limited to
the amount that would otherwise be
included in your income. If your IRA
includes nondeductible contributions,
the distribution is first considered to
be paid out of otherwise taxable
income. See Pub. 590-A for details.
You cannot claim a charitable
contribution deduction for any
CAUTION QCD not included in your
income.

!

Exception 4. An HFD is a health
savings account (HSA) funding
distribution. If all or part of the
distribution is an HFD, include the
total distribution on line 16a. If the
total amount distributed is an HFD
and you elect to exclude it from
income, do not include any of the
distribution on line 16b. If only part of
the distribution is an HFD and you
elect to exclude that part from income,
include the part that is not an HFD on
line 16b unless Exception 2 applies to
that part. Enter “HFD” next to line 16b.
An HFD is a distribution made
directly by the trustee of your IRA
(other than an ongoing SEP or
SIMPLE IRA) to your HSA. If eligible,
you can generally elect to exclude an
HFD from your income once in your
lifetime. You cannot exclude more
than the limit on HSA contributions or
more than the amount that otherwise
would be included in your income. If
your IRA includes nondeductible
contributions, the HFD is first
-22-

considered to be paid out of otherwise
taxable income.
See Pub. 969 for more details.
The amount of an HFD
reduces the amount you can
CAUTION contribute to your HSA for the
year. If you fail to maintain eligibility
for an HSA for the 12 months
following the month of the HFD, you
may have to report the HFD as
income and pay an additional tax. See
Form 8889, Part III.

!

More than one exception
applies. If more than one exception
applies, include a statement showing
the amount of each exception, instead
of making an entry next to line 16b.
For example: “Line 16b—$1,000
Rollover and $500 HFD.” But you do
not need to attach a statement if only
Exception 2 and one other exception
apply.
More than one distribution. If
you received more than one
distribution, figure the taxable amount
of each distribution and include the
total of the taxable amounts on
line 16b. Include the total amount of
those distributions on line 16a.
You may have to pay an
additional tax if (a) you
CAUTION received an early distribution
from your IRA and the total was not
rolled over; or (b) you were born
before July 1, 1948, and received less
than the minimum required
distribution from your traditional, SEP,
and SIMPLE IRAs. See the
instructions for line 57, later, for
details.

!

More information. For more
information about IRAs, see Pub.
590-A and Pub. 590-B.
Lines 17a and 17b—Pensions and
annuities. You should receive a
Form 1042-S or 1099-R showing the
total amount of your pension and
annuity payments before income tax
or other deductions were withheld.
This amount should be shown in
box 1 of Form 1099-R or in box 2 of
Form 1042-S. Pension and annuity
payments include distributions from
401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later.
Special rules may apply if you

TIP received a distribution from a

retirement plan and your main

Instructions for Form 1040-NR (2019)

home was in one of the federally
declared disaster areas eligible for
these special rules at any time during
the incident period. Special rules may
also apply if you received a
distribution to buy or construct a main
home in one of the federally declared
disaster areas eligible for these
special rules, but that home wasn't
bought or constructed because of the
disaster. See Pub. 575 for details.
Include the part of any distribution
that is effectively connected with the
conduct of a trade or business in the
United States on lines 17a and 17b. In
general, the gross amount of any
distribution that is income not
effectively connected with the conduct
of a U.S. trade or business is subject
to 30% withholding (unless reduced or
eliminated by treaty). Include this not
effectively connected income on
Schedule NEC, line 7.
Do not include the following
payments on lines 17a and 17b.
Instead, report them on line 8.
• Disability pensions received before
you reach the minimum retirement
age set by your employer.
• Corrective distributions (including
any earnings) of excess elective
deferrals or other excess contributions
to retirement plans. The plan must
advise you of the year(s) the
distributions are includible in income.
Attach Form 1042-S or

TIP 1099-R to Form 1040-NR if

any federal income tax was
withheld.
Effectively connected pension
distributions. If you performed
services in the United States while
you were a nonresident alien, your
income is generally effectively
connected with a U.S. trade or
business. (See section 864 for details
and exceptions.)
If you worked in the United States
after December 31, 1986, the part of
each pension distribution that is
attributable to the services you
performed after 1986 is income that is
effectively connected with a U.S.
trade or business.

each payment is attributable to
services you performed during 1980
through 1986 (7 years) and 30% of
each payment is attributable to
services you performed during 1987
through 1989 (3 years). Include 30%
of each pension payment in the total
amount that you report on line 17a.
Include 70% of each payment in the
total amount that you report in the
appropriate column on
Schedule NEC, line 7.
In most cases, the effectively
connected pension distribution will be
fully taxable in the United States, so
you must include it on line 17b.
However, in some situations, you can
report a lower amount on line 17b.
The most common situations are
where:
• All or a part of your pension
payment is exempt from U.S. tax,
• A part of your pension payment is
attributable to after-tax contributions
to the pension plan, or
• The payment is rolled over to
another retirement plan.
See chapter 2 of Pub. 519; Pub.
575, Pension and Annuity Income; or
Pub. 939, General Rule for Pensions
and Annuities, for more information.
Fully taxable pensions and
annuities. Your payments are fully
taxable if (a) you did not contribute to
the cost (see Cost, later) of your
pension or annuity, or (b) you got your
entire cost back tax free before 2019.
If your pension or annuity is fully
taxable, include the total pension or
annuity payments on line 17b; do not
include any portion of the payments
on line 17a.
If you received a Form
RRB-1099-R, see General
Information in Pub. 575 to find out
how to report your benefits.

Example. You worked in the
United States from January 1, 1980,
through December 31, 1989 (10
years). You now receive monthly
pension payments from your former
U.S. employer's pension plan. 70% of

Partially taxable pensions and
annuities. Include the total pension
or annuity payments (from box 1 of
Form 1099-R and box 2 of Form
1042-S) on line 17a. If your Form
1042-S or Form 1099-R does not
show the taxable amount, you must
figure the taxable amount and include
that amount on line 17b. If your
annuity is paid under a qualified plan
and your annuity starting date was
after July 1, 1986, see Simplified
Method, later.
If your annuity is paid under a
nonqualified plan or paid under a

Instructions for Form 1040-NR (2019)

-23-

qualified plan and your annuity
starting date was before July 2, 1986,
you must generally use the General
Rule. If you are required to use the
General Rule, you can ask the IRS to
figure the taxable part for a $1,000
fee. For more information about the
General Rule, see Pub. 939.
If your Form 1099-R shows a
taxable amount, you can include that
amount on line 17b. But you may be
able to report a lower taxable amount
by using the General Rule or the
Simplified Method. If you received
Form 1042-S, you must figure the
taxable part by using the General Rule
or the Simplified Method.
Simplified Method. You must use
the Simplified Method if (a) your
annuity starting date (defined later)
was after July 1, 1986, and you used
this method last year to figure the
taxable part, or (b) your annuity
starting date was after November 18,
1996, and both of the following apply.
• The payments are from a qualified
employee plan, a qualified employee
annuity, or a tax-sheltered annuity.
• On your annuity starting date, either
you were under age 75 or the number
of years of guaranteed payments was
fewer than 5. See Taxation of Periodic
Payments in Pub. 575 for the
definition of guaranteed payments.
If you must use the Simplified
Method, complete the Simplified
Method Worksheet to figure the
taxable part of your pension or
annuity. See Taxation of Periodic
Payments in Pub. 575 for more details
on the Simplified Method.
Annuity starting date. Your
annuity starting date is the later of the
first day of the first period for which
you received a payment or the date
the plan's obligations became fixed.
Age (or combined ages) at
annuity starting date. If you are the
retiree, use your age on the annuity
starting date. If you are the survivor of
a retiree, use the retiree's age on his
or her annuity starting date. But if your
annuity starting date was after 1997
and the payments are for your life and
that of your beneficiary, use your
combined ages on the annuity starting
date.
See Survivors and Beneficiaries in
Pub. 575 if you are the beneficiary of
an employee who died, or if there is
more than one beneficiary and you

need to figure each beneficiary's
taxable amount.
Cost. Your cost is generally your
net investment in the plan as of the
annuity starting date. It does not
include pre-tax contributions. Your net
investment should be shown in box 9b
of Form 1099-R for the first year you
received payments from the plan. You
must figure your net investment if you
received Form 1042-S.
Rollovers. Generally, a rollover is
a tax-free distribution of cash or other
assets from one retirement plan that is
contributed to another plan within 60
days of receiving the distribution.
However, a rollover to a Roth IRA or a
designated Roth account is generally
not a tax-free distribution. Use lines
17a and 17b to report a qualified
rollover, including a direct rollover,
from one qualified employer's plan to
another or to an IRA or SEP.
Enter on line 17a the distribution
from box 1 of Form 1099-R or box 2 of
Form 1042-S. From that result,
subtract any contributions (usually
shown in box 5 of Form 1099-R or
figured by you if you received Form
1042-S) that were taxable to you
when made. From that result, subtract
the amount of the rollover. Include the
remaining amount on line 17b. If the
remaining amount is zero and you
have no other distribution (pension,
annuity, or IRA) to report on line 17b,
enter -0- on line 17b. Also, enter
“Rollover” next to line 17b.
See Rollovers in Pub. 575 for more
details, including special rules that
apply to rollovers from designated
Roth accounts, partial rollovers of
property, and distributions under
qualified domestic relations orders.
Lump-sum distributions. If you
received a lump-sum distribution from
a profit-sharing or retirement plan,
your Form 1099-R should have the
“Total distribution” box in box 2b
checked. You need to figure this on
your own if you received Form
1042-S. You may owe an additional
tax if you received an early distribution
from a qualified retirement plan and
the total amount was not rolled over in
a rollover. For details, see the
instructions for line 57, later.
Include the total distribution on
line 17a and the taxable part on
line 17b. For details, see Taxation of
Nonperiodic Payments in Pub. 575.

If you or the plan participant

TIP was born before January 2,

1936, you could pay less tax
on the distribution. See Form 4972.
Line 18—Rental real estate, royalties, partnerships, trusts, etc.
Report income or loss from rental real
estate, royalties, partnerships,
estates, trusts, and residual interests
in real estate mortgage investment
conduits (REMICs) on line 18. Use
Schedule E (Form 1040 or 1040-SR)
to figure the amount to enter on
line 18 and attach Schedule E (Form
1040 or 1040-SR) to your return. For
more information, see the Instructions
for Schedule E (Form 1040 or
1040-SR).
If you are electing to treat

TIP income from real property

located in the United States
as effectively connected with a U.S.
trade or business, report rental
income or loss on line 18. See Income
You Can Elect To Treat as Effectively
Connected With a U.S. Trade or
Business, earlier, for more details on
how to make the election. If you have
not made or do not make the election,
report rental income on
Schedule NEC, line 6. See Income
From Real Property in chapter 4 of
Pub. 519 for more details.
Line 19—Farm income or (loss).
Report farm income and expenses on
line 19. Use Schedule F (Form 1040
or 1040-SR) to figure the amount to
enter on line 19 and attach
Schedule F (Form 1040 or 1040-SR)
to your return. For more information,
see the Instructions for Schedule F
(Form 1040 or 1040-SR). Also see
Pub. 225, Farmer's Tax Guide, for a
list of important dates that apply to
farmers.
Line 20—Unemployment compensation. You should receive a Form
1099-G showing in box 1 the total
unemployment compensation paid to
you in 2019. Report this amount on
line 20. However, if you made
contributions to a governmental
unemployment compensation
program or to a governmental paid
family leave program and you are not
itemizing deductions, reduce the
amount you report on line 20 by those
contributions. If you are itemizing
deductions, see the Instructions on
Form 1099-G.
-24-

If you received an overpayment of
unemployment compensation in 2019
and you repaid any of it in 2019,
subtract the amount you repaid from
the total amount you received. Enter
the result on line 20. Also, enter
“Repaid” and the amount you repaid
on the dotted line next to line 20. If, in
2019, you repaid more than $3,000 of
unemployment compensation that you
included in gross income in an earlier
year, see Repayments in Pub. 525 for
details on how to report the
repayment.
Line 21—Other income. Use line 21
to report any other income effectively
connected with your U.S. business
that is not reported elsewhere on your
return or other schedules. List the
type and amount of income. If
necessary, include a statement
showing the required information. For
more details, see Miscellaneous
Income in Pub. 525.
Examples of income to report on
line 21 include the following.
Taxable distributions from a
Coverdell education savings
account (ESA) or a qualified
tuition program (QTP). Distributions
from these accounts may be taxable if
(a) in the case of distributions from a
QTP, they are more than the qualified
higher education expenses of the
designated beneficiary in 2019 or, in
the case of distributions from an ESA,
they are more than the qualified
education expenses of the designated
beneficiary in 2019; and (b) they were
not included in a qualified rollover.
See chapters 7 and 8 in Pub. 970.
Nontaxable distributions from these
accounts, including rollovers, do not
have to be reported on Form
1040-NR.
You may have to pay an
additional tax if you received a
CAUTION taxable distribution from a
Coverdell ESA or a QTP. See the
Instructions for Form 5329.

!

Taxable distributions from a
health savings account (HSA) or
an Archer MSA. Distributions from
these accounts may be taxable if (a)
they are more than the unreimbursed
qualified medical expenses of the
account beneficiary or account holder
in 2019, and (b) they were not
included in a qualified rollover. See
Pub. 969.
Instructions for Form 1040-NR (2019)

Simplified Method Worksheet—Lines 17a and 17b

Keep for Your Records

Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21,

1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered
on line 2 below.
More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of
each separately. Include the total of the taxable parts on Form 1040-NR, line 17b. Include the total pension or annuity
payments received in 2019 on Form 1040-NR, line 17a.
1. Enter the total pension or annuity payments received in 2019. Also, include this amount on Form
1040-NR, line 17a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount
from line 4 of last year's worksheet on line 4 below (even if the amount of your
pension or annuity has changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting
date was after 1997 and the payments are for your life and that of your
beneficiary, enter the appropriate number from Table 2 below . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year's payments were
made. If your annuity starting date was before 1987, skip lines 6 and 7 and
enter this amount on line 8. Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed
this worksheet last year, enter the amount from line 10 of last year's
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, include
this amount on Form 1040-NR, line 17b. If your Form 1042-S or Form 1099-R shows a larger
amount, use the amount on this line instead of the amount from Form 1042-S or Form
1099-R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Was your annuity starting date before 1987?
.
Yes.
No.

STOP

1.

8.

9.

Do not complete the rest of this worksheet.

Add lines 6 and 8. This is the amount you have recovered tax free
through 2019. You will need this number if you need to fill out this
worksheet next year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero or less, you will not have to
complete this worksheet next year. The payments you receive next year will generally be fully
taxable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

11.

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

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

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

300
260
240
170
120

360
310
260
210
160

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

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

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

Instructions for Form 1040-NR (2019)

410
360
310
260
210

-25-

You may have to pay an
additional tax if you received a
CAUTION taxable distribution from an
HSA or an Archer MSA. See the
Instructions for Form 8889 for HSAs
or the Instructions for Form 8853 for
Archer MSAs.

!

Taxable distributions from an
ABLE account. Distributions from
this type of account may be taxable if
(a) they are more than the designated
beneficiary's qualified disability
expenses, and (b) they were not
included in a qualified rollover. Enter
“ABLE” and the taxable amount on the
dotted line next to line 21. See Pub.
907 for more information.
You may have to pay an
additional tax if you received a
CAUTION taxable distribution from an
ABLE account. See the Instructions
for Form 5329.

!

Amounts deemed to be income
from a health savings account
(HSA) because you did not remain
an eligible individual during the
testing period. See Form 8889,
Part III.
Reemployment trade
adjustment assistance (RTAA)
payments. These payments should
be shown in box 5 of Form 1099-G.
Recapture of a charitable
contribution deduction relating to
the contribution of a fractional
interest in tangible personal
property. See Fractional Interest in
Tangible Personal Property in Pub.
526, Charitable Contributions. Interest
and an additional 10% tax apply to the
amount of the recapture. See the
instructions for line 60, later.
Recapture of a charitable
contribution deduction if the
charitable organization disposes
of the donated property within 3
years of the contribution. See
Recapture if no exempt use in Pub.
526.
Canceled debts. These amounts
may be shown in box 2 of Form
1099-C or Form 1042-S. However,
part or all of your income from the
cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.

Taxable part of disaster relief
payments. See Miscellaneous
Income in Pub. 525 to figure the
taxable part, if any. If any of your
disaster relief payment is taxable,
attach a statement showing the total
payment received and how you
figured the taxable part.
Income that is not effectively
connected. Report other income on
Schedule NEC if it is not effectively
connected with a U.S. trade or
business.
Net operating loss (NOL)
deduction. Include on line 21 any
NOL deduction from an earlier year.
Subtract it from any income on line 21
and enter the result. If the result is
less than zero, enter it in parentheses.
On the dotted line next to line 21,
enter “NOL” and show the amount of
the deduction in parentheses. See
Pub. 536 for details.
Medicaid waiver payments to
care provider. Certain Medicaid
waiver payments you received for
caring for someone living in your
home with you may be nontaxable. If
these payments were reported to you
in box 1 of Form(s) W-2, include the
amount on line 8. On line 21, subtract
the nontaxable amount of the
payments from any income on line 21
and enter the result. If the result is
less than zero, enter it in parentheses.
Enter “Notice 2014-7” and the
nontaxable amount on the dotted line
next to line 21. For more information
about these payments, see Pub. 525.
Line 22—Treaty-exempt income.
Report on line 22 the total of all your
income that is exempt from tax by an
income tax treaty, including both
effectively connected income and not
effectively connected income. Do not
include this exempt income on line 23.
You must complete item L of
Schedule OI on page 5 of Form
1040-NR to report income that is
exempt from U.S. tax.
Attach any Form 1042-S you
received for treaty-exempt income. If
required, attach Form 8833. See
Treaty-based return position
disclosure, later.

Adjusted Gross Income
Line 24—Educator expenses. If
you were an eligible educator in 2019,
you can deduct on line 24 up to $250
-26-

of qualified expenses you paid in
2019. However, you cannot deduct
these expenses on your Form
1040-NR, Schedule A, anymore. An
eligible educator is a kindergarten
through grade 12 teacher, instructor,
counselor, principal, or aide who
worked in a school for at least 900
hours during a school year.
Qualified expenses include
ordinary and necessary expenses
paid:
• For professional development
courses you have taken related to the
curriculum you teach or to the
students you teach; or
• In connection with books, supplies,
equipment (including computer
equipment, software, and services),
and other materials used in the
classroom.
An ordinary expense is one that is
common and accepted in your
educational field. A necessary
expense is one that is helpful and
appropriate for your profession as an
educator. An expense does not have
to be required to be considered
necessary.
Qualified expenses do not include
expenses for home schooling or for
nonathletic supplies for courses in
health or physical education.
You must reduce your qualified
expenses by the following amounts.
• Excludable U.S. series EE and I
savings bond interest from Form
8815.
• Nontaxable qualified tuition
program earnings or distributions.
• Any nontaxable distribution of
Coverdell education savings account
earnings.
• Any reimbursements you received
for these expenses that were not
reported to you in box 1 of your Form
W-2.
For more details, use Tax Topic
458 at IRS.gov/TaxTopics or see
Deductions for Unreimbursed
Employee Expenses in Pub. 529.
Line 25—Health savings account
(HSA) deduction. You may be able
to take this deduction if contributions
(other than employer contributions,
rollovers, and qualified HSA funding
distributions from an IRA) were made
to your HSA for 2019. See Form 8889.
Line 26—Moving expenses of
members of the Armed Forces.
Members of the Armed Forces of the
Instructions for Form 1040-NR (2019)

United States on active duty can
deduct certain moving expenses. The
move must be pursuant to a military
order and because of a permanent
change of station.
You cannot deduct moving
expenses if you are not a
CAUTION member of the Armed Forces
of the United States on active duty.

!

Use Form 3903 to figure the
amount to enter on this line.
Line 27—Deductible part of
self-employment tax. If you were
self-employed and owe
self-employment tax, fill in
Schedule SE (Form 1040 or 1040-SR)
to figure the amount of your
deduction. If you completed Section A
of Schedule SE, the deductible part of
your self-employment tax is on line 6.
If you completed Section B of
Schedule SE, it is on line 13.
Line 28—Self-employed SEP, SIMPLE, and qualified plans. If you
were self-employed or a partner, you
may be able to take this deduction.
See Pub. 560, Retirement Plans for
Small Business; or, if you were a
minister, Pub. 517, Social Security
and Other Information for Members of
the Clergy and Religious Workers.
Line 29—Self-employed health insurance deduction. You may be
able to deduct the amount you paid
for health insurance for yourself, your
spouse, and your dependents. The
insurance can also cover your child
who was under age 27 at the end of
2019, even if the child was not your
dependent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in the line 7
instructions).
One of the following statements
must be true.
• You were self-employed and had a
net profit for the year reported on
Schedule C or F.
• You were a partner with net
earnings from self-employment.
• You used one of the optional
methods to figure your net earnings
from self-employment on
Schedule SE (Form 1040 or
1040-SR).
The insurance plan must be
established under your business.
Your personal services must have
been a material income-producing
factor in the business. If you are filing
Instructions for Form 1040-NR (2019)

Schedule C or F (Form 1040 or
1040-SR), the policy can be either in
your name or in the name of the
business.
If you are a partner, the policy can
be either in your name or in the name
of the partnership. Either you can pay
the premiums yourself or your
partnership can pay them and report
them as guaranteed payments. If the
policy is in your name and you pay the
premiums yourself, the partnership
must reimburse you and report the
premiums as guaranteed payments.
But if you were also eligible to
participate in any subsidized health
plan maintained by your or your
spouse's employer for any month or
part of a month in 2019, amounts paid
for health insurance coverage for that
month cannot be used to figure the
deduction. Also, if you were eligible
for any month or part of a month to
participate in any subsidized health
plan maintained by the employer of
either your dependent or your child
who was under age 27 at the end of
2019, do not use amounts paid for
coverage for that month to figure the
deduction.
A qualified small employer
health reimbursement
CAUTION arrangement (QSEHRA) is
considered to be a subsidized health
plan maintained by an employer.

!

Example. If you were eligible to
participate in a subsidized health plan
maintained by your spouse's
employer from September 30 through
December 31, you cannot use
amounts paid for health insurance
coverage for September through
December to figure your deduction.
Medicare premiums you voluntarily
pay to obtain insurance in your name
that is similar to qualifying private
health insurance can be used to figure
the deduction.
For more details, see Pub. 535.
If you qualify to take the deduction,
use the Self-Employed Health
Insurance Deduction Worksheet to
figure the amount you can deduct.
Exceptions. Use Worksheet 6-A
in chapter 6 of Pub. 535 instead of the
Self-Employed Health Insurance
Deduction Worksheet in these
instructions to figure your deduction if
either of the following applies.

-27-

• You had more than one source of
income subject to self-employment
tax.
• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Use Pub. 974 instead of the
worksheet in these instructions if the
insurance plan was considered to be
established under your business and
was obtained through the
Marketplace, and advance payments
of the premium tax credit were made
or you are claiming the premium tax
credit.
Line 30—Penalty on early withdrawal of savings. The Form
1099-INT or Form 1099-OID you
received will show the amount of any
penalty you were charged.
Line 31—Scholarship and fellowship grants excluded. If you
received a scholarship or fellowship
grant and were a degree candidate,
enter amounts used for tuition and
course-related expenses (fees,
books, supplies, and equipment), but
only to the extent the amounts are
included on line 12. See the examples
in the instructions for line 12.
Line 32—IRA deduction. If you
made contributions to a traditional
individual retirement arrangement
(IRA) for 2019, you may be able to
take an IRA deduction. But you must
have had earned income to do so. If
you were self-employed, earned
income is generally your net earnings
from self-employment if your personal
services were a material
income-producing factor. See How
Much Can You Deduct? in chapter 1
of Pub. 590-A for more details.
A statement should be sent to you
by June 1, 2020, that shows all
contributions to your traditional IRA for
2019.
If you made any

TIP nondeductible contributions to

a traditional IRA for 2019, you
must report them on Form 8606.

Use the IRA Deduction Worksheet
to figure the amount, if any, of your
IRA deduction. But read the following
nine-item list before you fill in the
worksheet.
1. If you were age 701/2 or older at
the end of 2019, you cannot deduct
any contributions made to your

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

Keep for Your Records

If, during 2019, you were an eligible trade adjustment assistance (TAA) recipient, alternative
TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty
Corporation pension payee, see the Instructions for Form 8885 to figure the amount to enter on
line 1 of this worksheet.
Be sure you have read the Exceptions in the instructions for this line to see if you can use this
worksheet instead of Pub. 535, Business Expenses, to figure your deduction.

1. Enter the total amount paid in 2019 for health insurance coverage established under your
business for 2019 for you, your spouse, and your dependents. Your insurance can also
cover your child who was under age 27 at the end of 2019, even if the child was not your
dependent. But do not include amounts for any month you were eligible to participate in an
employer-sponsored health plan (explained in the instructions for this line) . . . . . . . . . . . . .
2. Enter your net profit* and any other earned income** from the business under which the
insurance plan is established, minus any deductions on Form 1040-NR, lines 27 and 28.
Do not include Conservation Reserve Program payments exempt from self-employment
tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here
and on Form 1040-NR, line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2.
3.

* If you used either optional method to figure your net earnings from self-employment, do not enter your net profit.
Instead, enter the amount from Schedule SE (Form 1040 or 1040-SR), Section B, line 4b.
** Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created.
However, it does not include capital gain income.
traditional IRA for 2019 or treat them
as nondeductible contributions.
2. You cannot deduct
contributions to a Roth IRA. But you
may be able to take the retirement
savings contributions credit (saver's
credit). See the instructions for
line 48.
3. You cannot deduct elective
deferrals to a 401(k) plan, 403(b) plan,
section 457 plan, SIMPLE plan, or the
federal Thrift Savings Plan. These
amounts are not included as income
in box 1 of your Form W-2. But you
may be able to take the retirement
savings contributions credit (saver’s
credit). See the instructions for
line 48.
4. If you made contributions to
your IRA in 2019 that you deducted
for 2018, do not include them in the
worksheet.
5. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 7 of Form
1099-MISC, do not include that
income on line 8 of the worksheet.
The income should be shown in (a)
box 11 of your Form W-2, (b) box 12
of your Form W-2 with code Z, or (c)

box 15b of Form 1099-MISC. If it is
not, contact your employer or the
payer for the amount of the income.
6. You cannot deduct
contributions to your spouse's IRA.
7. Do not include rollover
contributions in figuring your
deduction. Instead, see the
instructions for lines 16a and 16b.
8. Do not include trustees’ fees
that were billed separately and paid
by you for your IRA.
9. If the total of your IRA deduction
on line 32 plus any nondeductible
contribution to your traditional IRAs
shown on Form 8606 is less than your
total traditional IRA contributions for
2019, see How Much Can Be
Contributed? in chapter 1 of Pub.
590-A for special rules.
By April 1 of the year after the

TIP year in which you turn

age 701/2, you must start
taking minimum required distributions
from your traditional IRA. If you do not,
you may have to pay a 50% additional
tax on the amount that should have
been distributed. For details, including
how to figure the minimum required
distribution, see When Must You
Withdraw Assets? in chapter 1 of Pub.
590-B.
-28-

Were you covered by a
retirement plan? If you were
covered by a retirement plan
(qualified pension, profit-sharing
(including 401(k)), annuity, SEP,
SIMPLE, etc.) at work or through
self-employment, your IRA deduction
may be reduced or eliminated. But
you can still make contributions to an
IRA even if you cannot deduct them.
In any case, the income earned on
your IRA contributions is not taxed
until it is paid to you.
The “Retirement plan” box in
box 13 of Form W-2 should be
checked if you were covered by a plan
at work even if you were not vested in
the plan. You are also covered by a
plan if you were self-employed and
had a SEP, SIMPLE, or qualified
retirement plan.
If you were covered by a retirement
plan and you file Form 8815 or you
exclude employer-provided adoption
benefits, see How Much Can You
Deduct? in chapter 1 of Pub. 590-A to
figure the amount, if any, of your IRA
deduction.
Special rule for married
individuals. If you checked filing
status box 5, and you were not
covered by a retirement plan but your
Instructions for Form 1040-NR (2019)

spouse was, you are considered
covered by a plan unless you lived
apart from your spouse for all of 2019.

Instructions for Form 1040-NR (2019)

See chapter 1 of Pub. 590-A for
more details.

-29-

You may be able to take the

TIP retirement savings

contributions credit (saver’s
credit). See the line 48 instructions.

IRA Deduction Worksheet—Line 32
If you were age 701/2 or older at the end of 2019, you cannot deduct any contributions made to your traditional IRA or treat
them as nondeductible contributions. Do not complete this worksheet for anyone age 701/2 or older at the end of 2019.

!

CAUTION

Before you begin:

1.

2.

Be sure you have read the nine-item list in the instructions for this line. You may not be able to use this
worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 34 (see the instructions for line 34,
later).
If you checked filing status box 5, and you lived apart from your spouse for all of 2019, enter “D” on the dotted
line next to Form 1040-NR, line 32. If you do not, you may get a math error notice from the IRS.

Were you covered by a retirement plan (see Were you covered by a
retirement plan, earlier)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Next. If you checked “No” on line 1, skip lines 2 through 6, enter the applicable
amount below on line 7, and go to line 8.
• $6,000, if under age 50 at the end of 2019.
• $7,000, if age 50 or older but under age 701/2 at the end of 2019.
Otherwise, go to line 2.

Yes

No

Enter the amount shown below that applies to you.

• You checked filing status box 2, or checked filing status box 5 and lived apart
from your spouse for all of 2019, enter $74,000.

• Qualifying widow(er), enter $123,000.
• You checked filing status box 5 and lived with your spouse at

2.

any time in 2019, enter $10,000.

3.

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

3.

4.

Enter the total of the amounts from Form
1040-NR, lines 24 through 31, plus any write-in
adjustments you entered on the dotted line next
to line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.
6.

Subtract line 4 from line 3

........................................

5.

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

Subtract line 5 from line 2. Follow the instruction below that applies
to you.
• If you checked filing status box 2 or box 5, and the result is $10,000
or more, enter the applicable amount below on line 7 and go to line 8.
i. $6,000, if under age 50 at the end of 2019.
ii. $7,000, if age 50 or older but under age 701/2 at the end of
2019.
If the result is less than $10,000, go to line 7.

6.

• If you checked filing status box 6, and the result is $20,000 or more,
enter the applicable amount below on line 7 and go to line 8.
i. $6,000, if under age 50 at the end of 2019.
ii. $7,000, if age 50 or older but under age 701/2 at the end of
2019.
If the result is less than $20,000, go to line 7.

-30-

Instructions for Form 1040-NR (2019)

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

Multiply line 6 by the percentage below that applies to you. If the result is not a
multiple of $10, increase it to the next multiple of $10 (for example, increase
$490.30 to $500). If the result is $200 or more, enter the result. But if it is less
than $200, enter $200.
• You checked filing status box 2 or box 5, multiply by 60% (0.60) (or by 70%
(0.70) if you are age 50 or older at the end of 2019).
• You checked filing status box 6, multiply by 30% (0.30) (or by 35% (0.35) if
you are age 50 or older at the end of 2019). But if you checked “No” on line 1,
then multiply by 60% (0.60) (or by 70% (0.70) if age 50 or older at the end of
2019).

8.

7.

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

8.

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

9.

10.

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

10.

11.

Enter traditional IRA contributions made, or that will be made by the due date of
your 2019 return not counting extensions (for most people), for 2019 to your
IRA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

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

12.

9.

12.

education expenses for any of the
following individuals who was an
eligible student.
1. Yourself.
2. Any person who was your
dependent when the loan was taken
out.
3. Any person you could have
claimed as a dependent for the year
the loan was taken out except that:
a. The person filed a joint return,
b. The person had gross income
that was equal to or more than the
exemption amount for that year or
$4,200 for 2019, or
c. You could be claimed as a
dependent on someone else's return.

person or a person who borrowed the
proceeds under a qualified employer
plan or a contract purchased under
such a plan. For details, see Pub. 970.
Qualified higher education
expenses. Qualified higher education
expenses generally include tuition,
fees, room and board, and related
expenses such as books and
supplies. The expenses must be for
education in a degree, certificate, or
similar program at an eligible
educational institution. An eligible
educational institution includes most
colleges, universities, and certain
vocational schools.
For more details about this
deduction, see Pub. 970.

Qualified student loan. A
qualified student loan is any loan you
took out to pay the qualified higher

However, a loan is not a qualified
student loan if (a) any of the proceeds
were used for other purposes, or (b)
the loan was from either a related

Line 34. Include in the total on line 34
any of the following write-in
adjustments that are related to your
effectively connected income. To find

Instructions for Form 1040-NR (2019)

-31-

Line 33—Student loan interest deduction. You can take this deduction
only if all of the following apply.
• You paid interest in 2019 on a
qualified student loan (explained
later).
• You checked filing status box 2 or
box 6.
• Your modified adjusted gross
income (AGI) is less than $85,000.
Use lines 2 through 4 of the Student
Loan Interest Deduction Worksheet to
figure your modified AGI.
• You are not claimed as a
dependent on someone else's (such
as your parent's) 2019 tax return.
Use the Student Loan Interest
Deduction Worksheet to figure your
student loan interest deduction.

out if you can take the deduction, see
the form or publication indicated. On
the dotted line next to line 34, enter
the amount of your deduction and
identify it as indicated.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”
• Performing-arts-related expenses
(see Form 2106). Identify as “QPA.”
• Reforestation amortization and
expenses (see Pub. 535). Identify as
“RFST.”
• Repayment of supplemental
unemployment benefits under the
Trade Act of 1974 (see Pub. 525).
Identify as “Sub-Pay TRA.”
• Contributions to section 501(c)(18)
(D) pension plans (see Pub. 525).
Identify as “501(c)(18)(D).”
• Contributions by certain chaplains
to section 403(b) plans (see Pub.
517). Identify as “403(b).”
• Attorney fees and court costs for
actions involving certain unlawful
discrimination claims, but only to the
extent of effectively connected gross
income from such actions (see Pub.
525). Identify as “UDC.”
• Attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law
violations, up to the amount of the
award includible in your gross income.
Identify as “WBF.”

Line 35—Adjusted gross income.
If line 35 is less than zero, you may
have a net operating loss that you can
carry to another tax year. See Form
1045 and its instructions for details.

Tax Computation on
Income Effectively
Connected With a U.S.
Trade or Business
Line 37—Itemized deductions.
Enter the total itemized deductions
from line 8 of Schedule A on page 3 of
the form. See the instructions for
Schedule A, line 8, for more details.
Students or business

TIP apprentices may be able to

take the standard deduction
instead of their itemized deductions if
they are eligible for benefits under
Article 21(2) of the United States-India
Income Tax Treaty. However, if their
spouse has itemized, they must
itemize their deductions also. See
chapter 5 of Pub. 519 for details. They
may also be able to claim a net
qualified disaster loss. See the
Instructions for Form 4684 and Pub.
547.

Line 38
Qualified Business Income
Deduction (Section 199A
Deduction)
To figure your qualified business
income deduction, use Form 8995 or
Form 8995-A as applicable.
Use Form 8995 if:

• You have qualified business

income (loss), qualified REIT
dividends, or qualified PTP income
(loss);
• Your 2019 taxable income before
the qualified business income
deduction is less than or equal to
$160,700 ($160,725 if you have
checked box 5 on page 1 of Form
1040-NR); and
• You are not a patron in a specified
agricultural or horticultural
cooperative.
If you do not meet these
requirements, use Form 8995-A,
Qualified Business Income Deduction,
instead. See the instructions for
Forms 8995 and 8995-A for more
information for figuring and reporting
your qualified business income
deduction.
Line 39—Deduction for exemptions for estates and trusts only. A
trust or estate can claim an exemption

Student Loan Interest Deduction Worksheet—Line 33
Before you begin:
1.
2.
3.
4.
5.

6.
7.
8.

Keep for Your Records

Figure any write-in adjustments to be entered on the dotted line next to line 34 (see the
instructions for line 34).

Enter the total interest you paid in 2019 on qualified student loans (see Qualified student
loan, earlier). Do not enter more than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from Form 1040-NR, line 23 . . . . . . . . . . . . . . . . . . . . . . .
2.
Enter the total of the amounts from Form 1040-NR, lines 24 through 32,
plus any write-in adjustments you entered on the dotted line next to
line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

3.
4.

Is line 4 more than $70,000?
No. Skip lines 5 and 6, enter -0- on line 7, and go to line 8.
Yes. Subtract $70,000 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Student loan interest deduction. Subtract line 7 from line 1. Enter the result here and on
Form 1040-NR, line 33. Do not include this amount in figuring any other deduction on your
return (such as on Form 1040-NR, Schedule A; Schedule C (Form 1040 or 1040-SR);
Schedule E (Form 1040 or 1040-SR); etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

-32-

6.

.

7.

8.

Instructions for Form 1040-NR (2019)

only to the extent of its income that is
effectively connected with a U.S.
trade or business.

!

CAUTION

You can't claim an exemption
deduction in 2019 if you are
an individual.

Estates. Enter $600 on line 39.
Trusts. If you are filing for a trust
whose governing instrument requires
it to distribute all of its income
currently, enter $300 on line 39.
If you are filing for a qualified
disability trust (defined in section
642(b)(2)(C)(ii)), enter $4,200 on
line 39.
If you are filing for any other trust,
enter $100 on line 39.
Line 42—Tax. Include in the total on
line 42 all of the following taxes that
apply.
• Tax on your taxable income. Figure
the tax using one of the methods
described here.
• Tax from Form 8814 (relating to the
election to report child's interest or
dividends). Check the appropriate
box.
• Tax from Form(s) 4972 (relating to
lump-sum distributions). Check the
appropriate box.
• Repayment of any excess advance
payments of the health coverage tax
credit from Form 8885. Enter “HCTC”
and the amount of the repayment on
the line to the right of box c on line 42.
Check box c.
• The amount from Form 8978,
line 14 (relating to partner’s audit
liability under section 6226), but only if
the amount is positive. Enter "Form
8978" and that amount on the line to
the right of box c on line 42. Check
box c. If the amount on Form 8978,
line 14, is negative, see Line 51, later.
Tax Table or Tax Computation
Worksheet. If you are filing for an
estate or trust, use the Tax Rate
Schedules, later.
Individuals. If your taxable income
(line 41) is less than $100,000, you
must use the Tax Table, later in the
instructions, to figure your tax. Be sure
you use the correct column. If you
checked filing status box 5, you must
use the Married filing separately
column. If your taxable income is
$100,000 or more, use the Tax
Computation Worksheet after the Tax
Table.
Instructions for Form 1040-NR (2019)

However, do not use the Tax Table
or Tax Computation Worksheet to
figure your tax if any of the following
applies.
• You are required to figure your tax
using Form 8615, the Schedule D Tax
Worksheet, or the Qualified Dividends
and Capital Gain Tax Worksheet.
• You use Schedule J (Form 1040 or
1040-SR) (for farming or fishing
income) to figure your tax.
Form 8615. Form 8615 must be filed
for a child (including a nonresident
alien child) if they meet all of the
following conditions.
1. They had more than $2,200 of
unearned income (such as taxable
interest, ordinary dividends, or capital
gains (including capital gain
distributions)) that is effectively
connected with a U.S. trade or
business.
2. They are required to file a tax
return.
3. They were either:
a. Under age 18 at the end of
2019,
b. Age 18 at the end of 2019 and
did not have earned income that was
more than half of their support, or
c. A full-time student at least age
19 but under age 24 at the end of
2019 and did not have earned income
that was more than half of their
support.
4. At least one of their parents was
alive at the end of 2019.
5. They do not file a joint return in
2019.
But if the child files a joint return for
2019 or if neither of the child’s parents
was alive at the end of 2019, do not
use Form 8615 to figure the child’s
tax.
A child born on January 1, 2002, is
considered to be age 18 at the end of
2019; a child born on January 1,
2001, is considered to be age 19 at
the end of 2019; a child born on
January 1, 1996, is considered to be
age 24 at the end of 2019.
Your parent may be able to

TIP elect to report your interest,

ordinary dividends, and
capital gain distributions on his or her
return. If your parent makes this
election, you won't have to file a return
or Form 8615. However, the federal
income tax on your income, including
qualified dividends and capital gain
-33-

distributions, may be higher if this
election is made. For more details,
see Form 8814, Parents' Election To
Report Child's Interest and Dividends.
Schedule D Tax Worksheet. If you
have to file Schedule D (Form 1040 or
1040-SR), and line 18 or 19 of
Schedule D is more than zero, use the
Schedule D Tax Worksheet in the
Instructions for Schedule D to figure
the amount to enter on Form
1040-NR, line 42.
Qualified Dividends and Capital
Gain Tax Worksheet. Use the
Qualified Dividends and Capital Gain
Tax Worksheet to figure your tax if
you do not have to use the
Schedule D Tax Worksheet and if any
of the following applies.
• You reported qualified dividends on
Form 1040-NR, line 10b.
• You do not have to file Schedule D
(Form 1040 or 1040-SR) and you
reported capital gain distributions on
Form 1040-NR, line 14.
• You are filing Schedule D (Form
1040 or 1040-SR) and Schedule D,
lines 15 and 16, are both more than
zero.
Schedule J (Form 1040 or
1040-SR). If you had income from
farming or fishing (including certain
amounts received in connection with
the Exxon Valdez litigation), your tax
may be less if you choose to figure it
using income averaging on
Schedule J (Form 1040 or 1040-SR).
Line 43—Alternative minimum tax.
The tax law gives special treatment to
some kinds of income and allows
special deductions and credits for
some kinds of expenses. If you benefit
from these provisions, you may have
to pay a minimum amount of tax
through the alternative minimum tax.
This tax is figured on Form 6251 for
individuals. If you are filing for an
estate or trust, see Schedule I (Form
1041) and its instructions to find out if
you owe this tax.
If you have any of the adjustments
or preferences from the list in
Adjustments and Preferences, later,
you must complete Form 6251.
Otherwise, to see if you should
complete Form 6251, add together
the amounts on the following lines.
• Form 1040-NR, line 41 if an
individual (line 41 reduced by the
amount on line 39 if a trust or an
estate).

Keep for Your Records

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

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

1. Enter the amount from Form 1040-NR, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040-NR, line 10b . . . . . . . . . . . . . . . . . .
3. Are you filing Schedule D (Form 1040 or 1040-SR)?
Yes. Enter the smaller of line 15 or line 16 of Schedule D. If either
line 15 or line 16 is blank or a loss, enter -0-.
No. Enter the amount from Form 1040-NR, line 14 . . . . . . . . . . . . . .

2.

4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

3.

5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. If you checked the filing status:
• Box 2 or box 5, enter $39,375
• Box 6, enter $78,750 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. If you checked the filing status:
• Box 2, enter $434,550
• Box 5, enter $244,425
• Box 6, enter $488,850 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.
14. Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Add lines 5 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Subtract line 15 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Enter the smaller of line 12 or line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Multiply line 17 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Add lines 9 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. Subtract line 19 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
21. Multiply line 20 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
22. Figure the tax on the amount on line 5.
• If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax.
• If the amount on line 5 is $100,000 or more, use the Tax Computation
Worksheet* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22.
23. Add lines 18, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23.
24. Figure the tax on the amount on line 1.
• If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax.
• If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet* . . . . . . . . . . . . 24.
25. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on
Form 1040-NR, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.
* Estates and trusts must use the Tax Rate Schedules.

-34-

Instructions for Form 1040-NR (2019)

• Form 1040-NR, Schedule A,
line 1b.
If the total is more than the dollar
amount shown below that applies to
you, fill in Form 6251.
• $71,700 if you checked filing status
box 2.
• $55,850 if you checked filing status
box 5.
• $111,700 if you checked filing
status box 6.
Disposition of U.S. real property
interests. If you disposed of a U.S.
real property interest at a gain, you
must make a special computation to
see if you owe this tax. For details,
see Nonresident Aliens in the
Instructions for Form 6251.
Adjustments and Preferences.
• Accelerated depreciation.
• Stock received by exercising an
incentive stock option and you did not
dispose of the stock in the same year.
• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation,
research, experimental, or mining
costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities, passive activities,
partnerships, or activities for which
you are not at risk.
• Income from long-term contracts
not figured using the percentage-ofcompletion method.
• Net operating loss deduction.
• Alternative minimum tax
adjustments from an estate, trust,
electing large partnership, or
cooperative.
• Section 1202 exclusion.
• Any general business credit
claimed on Form 3800 if either line 6
(in Part I) or line 25 of Form 3800 is
more than zero.
• Qualified electric vehicle credit.
• Credit for prior year minimum tax.
• Alternative fuel vehicle refueling
property tax.
• Foreign tax credit.
• Net qualified disaster loss if you are
a student or business apprentice
eligible for benefits under Article 21(2)
of the United States-India Income Tax
Treaty and you reported a standard
deduction on Form 1040-NR
(Schedule A), line 7. See the
Instructions for Form 4684 for more
information.

Instructions for Form 1040-NR (2019)

Form 6251 should be filled in
for a child if Form 8615 must
CAUTION be used to figure the child's
tax and the child's AGI on Form
1040-NR, line 35, exceeds the child's
earned income by more than $7,750.
To find out when Form 8615 must be
used, see Form 8615 in the
instructions for line 42.

!

For help with the alternative
minimum tax, go to IRS.gov/AMT.
Line 44—Excess advance premium
tax credit repayment. The premium
tax credit helps pay premiums for
health insurance purchased from the
Marketplace. Eligible individuals may
have advance payments of the
premium tax credit paid on their behalf
directly to the insurance company. If
you, your spouse, or your dependent
was enrolled in coverage purchased
from the Marketplace and advance
payments of the premium tax credit
were made for the coverage,
complete Form 8962 to reconcile
(compare) the advance payments
with your premium tax credit. You (or
whoever enrolled you) should have
received Form 1095-A from the
Marketplace with information about
your coverage and any advance credit
payments. If the advance credit
payments were more than the
premium tax credit you can claim, the
amount you must repay will be shown
on Form 8962, line 29. Enter that
amount, if any, on line 44.
You may have to repay excess
advance premium tax credit payments
even if someone else enrolled you,
your spouse, or your dependent. You
may also have to repay excess
advance premium tax credit payments
if you enrolled someone in coverage
through the Marketplace whom you
do not claim as a dependent on your
return, and no one else claims that
individual as a dependent. For more
information, see the Instructions for
Form 8962.

Credits
Line 46—Foreign tax credit. If you
paid income tax to a foreign country or
U.S. possession, you may be able to
take this credit, but only if you:
1. Report income from foreign
sources (see Foreign Income Taxed
by the United States, earlier), and

-35-

2. Have paid or owe foreign tax on
that income.
Generally, you must complete and
attach Form 1116 to take this credit.
Exception. You do not have to
complete Form 1116 to take this credit
if all of the following apply.
1. Form 1040-NR is being filed for
a nonresident alien individual and not
an estate or trust.
2. The total of your foreign taxes
was not more than $300.
3. All of your foreign source gross
income was from the passive
category (which includes most
interest and dividend income).
4. All the income and any foreign
taxes paid on it were reported to you
on qualified payee statements, such
as Form 1099-INT, Form 1099-DIV, or
similar substitute statements.
5. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and were not
obligated to pay these amounts to
someone else.
6. All of your foreign taxes were:
a. Legally owed and not eligible
for a refund or reduced tax rate under
a tax treaty, and
b. Paid to countries that are
recognized by the United States and
do not support terrorism.
Note. If you need more information
about these requirements, see the
Instructions for Form 1116.
If you meet all six requirements,
enter on line 46 the smaller of (a) your
total foreign tax, or (b) the total of the
amounts on Form 1040-NR, lines 42
and 44.
If you do not meet all six
requirements, see Form 1116 to find
out if you can take the credit. For
additional information, see Pub. 514,
Foreign Tax Credit.
Line 47—Credit for child and dependent care expenses. You may
be able to take this credit if you paid
someone to care for:
• Your qualifying child under age 13
whom you claim as your dependent,
• Your disabled spouse or any other
disabled person who could not care
for himself or herself, or
• Your child whom you could not
claim as a dependent because of the
rules for children who did not live with

you due to divorce or separation in the
instructions for line 7.
For details, use Tax Topic 602 at
IRS.gov/TaxTopics or see Form 2441.
Line 48—Retirement savings contributions credit (saver's credit).
You may be able to take this credit if
you made (a) contributions, other than
rollover contributions, to a traditional
or Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including
designated Roth contributions) or to a
governmental 457, SEP, or SIMPLE
plan; (c) voluntary employee
contributions to a qualified retirement
plan (including the federal Thrift
Savings Plan); (d) contributions to a
501(c)(18)(D) plan; or (e)
contributions to an ABLE account by
the designated beneficiary, as defined
in section 529A.
However, you cannot take the
credit if either of the following applies.
• The amount on Form 1040-NR,
line 35, is more than $32,000.
• You:
1. Were born after January 1,
2002;
2. Are claimed as a dependent on
someone else's 2019 tax return; or
3. Were a student (defined next).
You were a student if during any
part of 5 calendar months of 2019
you:
• Were enrolled as a full-time student
at a school; or
• Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.

A school includes a technical,
trade, or mechanical school. It does
not include an on-the-job training
course, correspondence school, or
school offering courses only through
the Internet. For more details, use Tax
Topic 610 at IRS.gov/TaxTopics or
see Form 8880.
Line 49—Child tax credit and credit for other dependents. The child
tax credit is for people who have a
qualifying child as defined in the
instructions for line 7, column (4),
child tax credit. It is in addition to the
credit for child and dependent care
expenses on Form 1040-NR, line 47.
The credit for other dependents is for
people who have dependents who
cannot be claimed for the child tax
credit, as explained in the instructions
for line 7, column (4), credit for other
dependents. Complete the Child Tax
Credit and Credit for Other
Dependents Worksheet to determine
if you can take these credits.
To qualify for the child tax credit or
credit for other dependents, the
person claimed must be a U.S citizen,
U.S. national, or U.S. resident alien.
To claim the child tax credit or
credit for other dependents in full, you
must be a U.S. national or a resident
of Canada or Mexico. Residents of
South Korea and India can claim the
credits to the extent described in Pub.
519.
Form 8862, who must file. You
must file Form 8862 to claim the child
tax credit or credit for other

-36-

dependents if your child tax credit or
additional child tax credit for a year
after 2015 was denied or reduced for
any reason other than a math or
clerical error. Attach a completed
Form 8862 to your 2019 return. Don't
file Form 8862 if you filed Form 8862
for 2018 and the child tax credit or
additional child tax credit was allowed
for that year. See Form 8862 and its
instructions for details.
If you take the child tax credit
or credit for other dependents
CAUTION even though you are not
eligible and it is determined that your
error is due to reckless or intentional
disregard of the rules for these
credits, you will not be allowed to take
either credit or the additional child tax
credit for 2 years even if you are
otherwise eligible to do so. If you take
the child tax credit or credit for other
dependents even though you aren't
eligible and it is later determined that
you fraudulently took either credit, you
will not be allowed to take either credit
or the additional child tax credit for 10
years. You may also have to pay
penalties.

!

If your qualifying child did not

TIP have an SSN issued before

the due date of your 2019
return (including extensions), you
can't claim the child tax credit for that
child on either your original or
amended return. However, you may
be able to claim the credit for other
dependents for that child.

Instructions for Form 1040-NR (2019)

2019 Child Tax Credit and Credit for Other Dependents
Worksheet—Line 49

Keep for Your Records

To claim the child tax credit or the credit for other dependents in full, you must be a U.S. national or a resident of Canada or Mexico.
Residents of South Korea and India can claim the credits to the extent described in Pub. 519.
1. To be a qualifying child for the child tax credit, the child must be your dependent, be under age 17 at the end of 2019, and meet all
the conditions in the instructions for line 7, column (4), child tax credit. Make sure you check the “child tax credit” box on Form 1040-NR,
line 7, column (4), for each qualifying child.
CAUTION
2. If you do not have a qualifying child, you cannot claim the child tax credit; but you may be able to claim the credit for other
dependents for that child. Make sure you check the "credit for other dependents" box on Form 1040-NR, line 7, column (4), for each such
child. See the instructions for line 7, column (4), credit for other dependents, earlier.
3. To see if your qualifying relative qualifies you to take the credit for other dependents, see the instructions for line 7, column (4),
credit for other dependents, earlier.
4. Be sure to see the instructions for line 7, column (2), to determine if the dependent has the required taxpayer identification
number.
5. Do NOT use this worksheet, but use Pub. 972 instead if you are claiming the adoption credit, mortgage interest credit, a
carryforward of the District of Columbia first-time homebuyer credit, or residential energy efficient property credit.

!

PART 1

1.

Number of qualifying children under age 17 with the
required social security number:
X $2,000.

1

2.

Number of other dependents, including qualifying children
without the required social security number:
X $500.

2

3.

Add lines 1 and 2.

3

!

CAUTION

Don't include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien on line 1
or line 2. Also, don't include on line 2 anyone you included on line 1.

4.

Enter the amount from Form 1040-NR, line 35.

4

5.

Enter $200,000.

5

6.

Is the amount on line 4 more than the amount on line 5?

No. Leave line 6 blank. Enter -0- on line 7, and go to
line 8.
Yes. Subtract line 5 from line 4.
If the result is not a multiple of $1,000, increase it to the next
multiple of $1,000. For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

7.

Multiply the amount on line 6 by 5% (0.05). Enter the result.

8.

Is the amount on line 3 more than the amount on line 7?

6

7

STOP

No.
You cannot take the child tax credit on Form 1040-NR, line 49. You also cannot
take the additional child tax credit on Form 1040-NR, line 64. Complete the rest of your Form
1040-NR.
Yes. Subtract line 7 from line 3. Enter the result.
Go to Part 2 on the next page.

Instructions for Form 1040-NR (2019)

-37-

8

Child Tax Credit and Credit for Other Dependents
Worksheet—Line 49 Continued from Part 1 of the Worksheet

Keep for Your Records

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

PART 2

9.

10.

Enter the amount from Form 1040-NR, line 45.

9

Add any amounts from:
Form 1040-NR, line 46

  ____________

Form 1040-NR, line 47

+ ____________

Form 1040-NR, line 48

+ ____________

Form 5695, line 30

+ ____________

Form 8910, line 15

+ ____________

Form 8936, line 23

+ ____________

Enter the total.
11.

10

Are the amounts on lines 9 and 10 the same?
Yes.
You cannot take this credit because there is no tax to reduce. However,
you may be able to take the additional child tax credit if line 1 is more than zero.
See the TIP below.
STOP

No. Subtract line 10 from line 9.

12.

11

Is the amount on line 8 more than the amount on line 11?
Yes. Enter the amount from line 11. Also, you
may be able to take the additional child tax credit
if line 1 is more than zero. See the TIP below.

This is your child tax
credit and credit for
other dependents.

12
Enter this amount on Form
1040-NR, line 49.

No. Enter the amount from line 8.

TIP

You may be able to take the additional child tax credit on Form 1040-NR,
line 64, if you answered “Yes” on line 11 or line 12 above.

• First, complete your Form 1040-NR through line 63.

• Then, use Schedule 8812 (Form 1040 or 1040-SR) to figure any additional child tax
credit.

!

CAUTION

If your child tax credit or additional child tax credit for a year after 2015 was reduced or disallowed, see Form
8862 to find out if you must file Form 8862 to take the credit for 2019.

Line 50—Residential energy credits. Enter the residential energy
credits on line 50.
Residential energy efficient
property credit. You may be able to
take this credit by completing and

attaching Form 5695 if you paid for
any of the following during 2019.
• Qualified solar electric property for
use in your home located in the United
States.

-38-

• Qualified solar water heating
property for use in your home located
in the United States.
• Qualified fuel cell property installed
on or in connection with your main
home located in the United States.
Instructions for Form 1040-NR (2019)

• Qualified small wind energy
property for use in connection with
your home located in the United
States.
• Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
Also complete Form 5695 if you
only have a carryforward of a
residential energy efficient property
credit from 2018.
Nonbusiness energy property
credit. You may be able to take this
credit by completing and attaching
Form 5695 for any of the following
improvements to your main home
located in the United States in 2019 if
they are new and meet certain
requirements for energy efficiency.
• Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
• Exterior windows (including
skylights).
• Exterior doors.
• A metal roof or asphalt roof with
pigmented coatings or cooling
granules primarily designed to reduce
the heat gain in your home.
• You may also be able to take this
credit for the cost of the following
items if the items meet certain
performance and quality standards.
• Certain electric heat pump water
heaters; electric heat pumps; central
air conditioners; and natural gas,
propane, or oil water heaters.
The electric heat pump water
heater must now be at least a
CAUTION Uniform Energy Factor of 2.2.
And the measure for the natural gas,
propane, or oil water heater is now the
Uniform Energy Factor.

!

• A qualified furnace or hot water

boiler that uses natural gas, propane,
or oil.
• A stove that burns biomass fuel to
heat your home or to heat water for
use in your home.
• An advanced main air circulating
fan used in a natural gas, propane, or
oil furnace.
The recent legislation also

TIP has made the nonbusiness

energy property credit
available for 2018. If you are eligible
to claim this credit for 2018, you may
need to file an amended return, Form
1040-X. See IRS.gov/Form1040X for
more information about amending a
Instructions for Form 1040-NR (2019)

tax return. If you are claiming the
nonbusiness energy property credit
for both 2018 and 2019, complete
your 2018 Form 5695 first. There is a
lifetime limitation on this credit.
Condos and co-ops. If you are a
member of a condominium
management association for a
condominium you own or a
tenant-stockholder in a cooperative
housing corporation, you are treated
as having paid your proportionate
share of any costs of such association
or corporation for purposes of these
credits.
More details. For details on the
residential energy credits, see Form
5695 and its instructions.
Line 51—Other credits. Enter the
total of the following credits on line 51
and check the appropriate box(es).
Check all boxes that apply. If box c is
checked, also enter the applicable
form number. To find out if you can
take the credit, see the form or
publication indicated.
• General business credit. This credit
consists of a number of credits that
usually apply only to individuals who
are partners or self-employed or who
have rental property. See Form 3800
or Pub. 334.
• Credit for prior year minimum tax. If
you paid alternative minimum tax in a
prior year, see Form 8801.
• Mortgage interest credit. If a state
or local government gave you a
mortgage credit certificate, see Form
8396.
• Adoption credit. You may be able to
take this credit if you paid expenses to
adopt a child or you adopted a child
with special needs and the adoption
became final in 2019. See the
Instructions for Form 8839.
• District of Columbia first-time
homebuyer credit. See Form 8859.
You cannot claim this credit for a
home you bought after 2011. You can
only claim the credit if you have a
credit carryforward from 2018.
• Qualified plug-in electric drive
motor vehicle credit. See Form 8936.
• Qualified electric vehicle credit. You
cannot claim this credit for a vehicle
placed in service after 2006. You can
claim this credit only if you have an
electric vehicle passive activity credit
carried forward from a prior year. See
Form 8834.

-39-

• Alternative motor vehicle credit.
See Form 8910.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
• The amount from Form 8978,
line 14 (relating to partner's audit
liability under section 6226), but only if
the amount is negative. Include that
negative amount as a positive amount
on line 51. If the amount on Form
8978, line 14, is positive, report it on
Form 1040-NR, line 42. See Line 42,
earlier.
• Credit to holders of tax credit
bonds. See Form 8912.

Other Taxes
Line 55—Self-employment tax.
Enter the amount of any taxes from
Schedule SE (Form 1040 or
1040-SR), Section A, line 5, or
Section B, line 12. See the
Instructions for Schedule SE (Form
1040 or 1040-SR) for more
information.
If you are a self-employed
nonresident alien, you must pay
self-employment tax only if an
international social security
agreement (often called a totalization
agreement) in effect determines that
you are covered under the U.S. social
security system. See the Instructions
for Schedule SE (Form 1040 or
1040-SR) for information about
international social security
agreements. Information about
totalization agreements is available at
IRS.gov. Enter “totalization
agreement” in the search box. You
can also find information at SSA.gov/
international under “International
Agreements.”
If you are not required to pay
self-employment tax but do so
CAUTION anyway, you will not be
eligible to receive social security
benefits.

!

Line 56—Unreported social security and Medicare tax from Forms
4137 and 8919. Enter the total of any
taxes from Form 4137 and Form
8919. Check the appropriate box(es).
Form 4137. If you received tips of
$20 or more in any month and you did
not report the full amount to your
employer, you must pay the social
security and Medicare or railroad
retirement (RRTA) tax on the
unreported tips.

Do not include the value of any
noncash tips, such as tickets or
passes. You do not pay social security
and Medicare taxes or RRTA tax on
these noncash tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your
employer. Your employer will figure
and collect the RRTA tax.
You may be charged a
penalty equal to 50% of the
CAUTION social security and Medicare
or RRTA tax due on tips you received
but did not report to your employer.

!

Form 8919. If you are an
employee who received wages from
an employer who did not withhold
social security and Medicare tax from
your wages, use Form 8919 to figure
your share of the unreported tax.
Include on line 56 the amount from
line 13 of Form 8919. Include the
amount from line 6 of Form 8919 on
Form 1040-NR, line 8.
Line 57—Additional tax on IRAs,
other qualified retirement plans,
etc. If any of the following apply, see
Form 5329 and its instructions to find
out if you owe this tax and if you must
file Form 5329. Also see Form 5329
and its instructions for definitions of
the terms used here.
1. You received an early
distribution from (a) an IRA or other
qualified retirement plan, (b) an
annuity, or (c) a modified endowment
contract entered into after June 20,
1988, and the total distribution was
not rolled over.
2. Excess contributions were
made to your IRA, Coverdell
education savings account (ESA),
Archer MSA, health savings account
(HSA), or ABLE account.
3. You received a taxable
distribution from a Coverdell ESA,
qualified tuition program, or ABLE
account.
4. You were born before July 1,
1948, and did not take the minimum
required distribution from your IRA or
other qualified retirement plan.
Exception. If only item (1) applies
and distribution code 1 is correctly
shown in box 7 of all your Forms
1099-R, you do not have to file Form
5329. Instead, multiply the taxable
amount of the distribution by 10%
(0.10) and enter the result on line 57.

The taxable amount of the distribution
is the part of the distribution you
reported on Form 1040-NR, line 16b
or 17b, or on Form 4972. Also, enter
“No” under the heading Other Taxes
to the left of line 57 to indicate that you
do not have to file Form 5329.
However, you must file Form 5329
if distribution code 1 is incorrectly
shown in box 7 of Form 1099-R, you
received a Form 1042-S for the
distribution, or you qualify for an
exception, such as the exceptions for
qualified higher education expenses
or qualified first-time homebuyer
distributions.
Line 58—Transportation tax.
Nonresident alien individuals are
subject to a 4% tax on U.S. source
gross transportation income that is not
effectively connected with a U.S.
trade or business. However, the term
“U.S. source gross transportation
income” does not include any such
income that is taxable in a possession
of the United States under the
provisions of the Internal Revenue
Code as applied to that possession.
For purposes of this tax,
transportation income will be treated
as not effectively connected with the
conduct of a trade or business in the
United States unless:
1. You had a fixed place of
business in the United States involved
in the earning of transportation
income, and
2. At least 90% of your U.S.
source gross transportation income
was attributable to regularly
scheduled transportation. Or, in the
case of income from the leasing of a
vessel or aircraft, it was attributable to
a fixed place of business in the United
States. See chapter 4 of Pub. 519 for
rules, definitions, and exceptions.
You may be exempt from this tax
because of a treaty or an exchange of
notes between the United States and
the country of which you are a
resident. If the country of which you
are a resident does not impose tax on
the shipping or aircraft income of U.S.
persons, you may also be exempt
from this tax. If you are exempt from
the tax by treaty or exchange of notes,
complete Form 8833 and attach it to
this return. Also, complete item L of
Schedule OI on page 5 and include
the amount on line 22 on page 1 of
Form 1040-NR. If you are exempt
-40-

from the tax for any other reason, you
must attach a statement to Form
1040-NR identifying your country of
residence and the law and provisions
under which you claim exemption
from the tax.
If you owe this tax, you must attach
a statement to your return that
includes the information described in
Pub. 519.
Line 59a—Household employment
taxes. Enter the household
employment taxes you owe for having
a household employee. If any of the
following apply, see Schedule H
(Form 1040 or 1040-SR) and its
instructions to find out if you owe
these taxes.
1. You paid any one household
employee (defined below) cash
wages of $2,100 or more in 2019.
Cash wages include wages paid by
check, money order, etc. But do not
count amounts paid to an employee
who was under age 18 at any time in
2019 and was a student.
2. You withheld federal income tax
during 2019 at the request of any
household employee.
3. You paid total cash wages of
$1,000 or more in any calendar
quarter of 2018 or 2019 to household
employees.
Any person who does household
work is a household employee if you
can control what will be done and how
it will be done. Household work
includes work done in or around your
home by babysitters, nannies, health
aides, housekeepers, yard workers,
and similar domestic workers.
Line 59b—First-time homebuyer
credit repayment. Enter the
first-time homebuyer credit you have
to repay if you bought the home in
2008.
If you bought the home in 2008 and
owned and used it as your main home
for all of 2019, you can enter your
2019 repayment on this line without
attaching Form 5405.
See the Form 5405 instructions for
details and for exceptions to the
repayment rule.
Line 60—Other taxes. Use line 60 to
report any taxes not reported
elsewhere on your return or other
schedules. To find out if you owe the
tax, see the form or publication
Instructions for Form 1040-NR (2019)

indicated. Enter on line 60 the total of
all the following taxes you owe.
Additional Medicare Tax. See
Form 8959 and its instructions if the
total of your 2019 wages and any
self-employment income was more
than $125,000 if married (box 5 on
page 1 of Form 1040-NR), or
$200,000 if single or qualifying
widow(er) (box 2 or box 6 on page 1
of Form 1040-NR).
If you checked box 5 on
page 1 of Form 1040-NR, you
CAUTION must use the threshold
amount for married filing separately of
$125,000 when you complete Form
8959.

!

In addition, see Form 8959 and its
instructions if your railroad retirement
(RRTA) compensation was more than
the applicable threshold above.
Check box a if you owe the tax.
For the following taxes, check box
b and in the space next to that box,
enter the amount of the tax and the
code that identifies it. If you need
more room, attach a statement listing
the amount of each tax and the code.
If you owe interest on the tax
due on installment income
CAUTION under section 453(l) or
interest on the deferred tax on gain
from certain installment sales under
section 453A, list those amounts, and
the applicable code, first before listing
any other taxes you may owe and
report on this line.

!

1. Interest on the tax due on
installment income from the sale of
certain residential lots and
timeshares. Identify as “453(l)(3).”
2. Interest on the deferred tax on
gain from certain installment sales
with a sales price over $150,000.
Identify as “453A(c).”
3. Net investment income tax if
you are a dual-status taxpayer (see
Dual-Status Taxpayers, earlier). You
may owe this tax for the part of the
year you were a U.S. resident (see
Form 8960 and its instructions).
Identify as “NIIT.”
4. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
5. Additional tax on an HSA
because you did not remain an
eligible individual during the testing
Instructions for Form 1040-NR (2019)

period (see Form 8889, Part III).
Identify as “HDHP.”
6. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
7. Additional tax on Medicare
Advantage MSA distributions (see
Form 8853). Identify as “Med MSA.”
8. Recapture of the following
credits.
a. Investment credit (see Form
4255). Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Indian employment credit (see
Form 8845). Identify as “IECR.”
d. New markets credit (see Form
8874). Identify as “NMCR.”
e. Credit for employer-provided
childcare facilities (see Form 8882).
Identify as “ECCFR.”
f. Alternative motor vehicle credit
(see Form 8910). Identify as
“AMVCR.”
g. Alternative fuel vehicle refueling
property credit (see Form 8911).
Identify as "ARPCR."
h. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936R.”
9. Recapture of federal mortgage
subsidy. If you sold your home in 2019
and it was financed (in whole or in
part) from the proceeds of any
tax-exempt qualified mortgage bond
or you claimed the mortgage interest
credit, see Form 8828. Identify as
“FMSR.”
10. Section 72(m)(5) excess
benefits tax (see chapter 4 of Pub.
560). Identify as “Sec. 72(m)(5).”
11. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form
W-2 with codes A and B or M and N.
Identify as “UT.”
12. Golden parachute payments. If
you received an excess parachute
payment (EPP), you must pay a 20%
tax on it. This tax should be shown in
box 12 of Form W-2 with code K. If
you received a Form 1099-MISC, the
tax is 20% of the EPP shown in
box 13. Identify as “EPP.”
13. Tax on accumulation
distribution of trusts (see Form 4970).
Identify as “ADT.”
-41-

14. Excise tax on insider stock
compensation from an expatriated
corporation. See section 4985.
Identify as “ISC.”
15. Additional tax on recapture of a
charitable contribution deduction
relating to a fractional interest in
tangible personal property. See
Contributions of Property in Pub. 526.
Identify as “FITPP.”
16. Look-back interest under
section 167(g) or 460(b). See Form
8697 or 8866. Identify as “From Form
8697” or “From Form 8866.”
17. Additional tax on income you
received from a nonqualified deferred
compensation plan that fails to meet
the requirements of section 409A.
This income should be shown in
box 12 of Form W-2 with code Z, or in
box 15b of Form 1099-MISC. The tax
is 20% of the amount required to be
included in income plus an interest
amount determined under section
409A(a)(1)(B)(ii). See section 409A(a)
(1)(B) for details. Identify as “NQDC.”
18. Additional tax on compensation
you received from a nonqualified
deferred compensation plan
described in section 457A if the
compensation would have been
includible in your income in an earlier
year except that the amount was not
determinable until 2019. The tax is
20% of the amount required to be
included in income plus an interest
amount determined under section
457A(c)(2). See section 457A for
details. Identify as “457A.”

Payments
Lines 62a through 62d—Federal
income tax withheld. Enter all
federal income tax withheld.
Line 62a. Enter on line 62a the
total of any federal income tax
withheld and shown on Form(s) W-2
and Form(s) 1099. The amount
withheld should be shown in box 2 of
Form W-2, and in box 4 of Form
1099-R. Attach Form(s) W-2 to the
front of your return. Attach Form(s)
1099-R to the front of your return if
federal income tax was withheld.
If you had Additional Medicare Tax
withheld by your employer(s) in 2019,
include the amount shown on Form
8959, line 24, in the total on line 62a.
Attach Form 8959.

Also include on line 62a any federal
income tax withheld as reported on
Schedule(s) K-1.
Line 62b. Enter on line 62b any
tax withheld by a partnership and
shown on Form(s) 8805. Attach a
copy of all Form(s) 8805 to the back of
your return.
Line 62c. Enter on line 62c any
tax withheld under section 1445
(related to dispositions of U.S. real
property interests) or under section
1446(f)(1) (related to dispositions of
interests in partnerships engaged in
the conduct of a trade or business in
the United States) and shown on
Form(s) 8288-A. Attach a copy of all
Form(s) 8288-A to the front of your
return.
Line 62d. Enter on line 62d the
total amount shown as federal income
tax withheld under chapter 3 or 4 on
your 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.
Be sure to attach to the front

TIP of your return a copy of all

Form(s) W-2, 1042-S,
SSA-1042S, RRB-1042S, and
8288-A. Attach to the front of your
return Form(s) 1099-R if tax was
withheld. Be sure to attach to the back
of your return all Form(s) 8805. A
foreign trust or estate must also attach
to the back of Form 1040-NR copies
of the Form(s) 8805 it must furnish to
its beneficiaries with the Schedule(s)
T completed.
Refunds of taxes shown on
Forms 8805, 8288-A, or
CAUTION 1042-S may be delayed for up
to 6 months. See Refund Information,
later.

!

Line 63—2019 estimated tax payments. Enter any estimated federal
income tax payments you made for
2019. Include any overpayment that
you applied to your 2019 estimated
tax from:
• Your 2018 return, or
• An amended return (Form 1040-X).
Name change. If you changed
your name, and you made estimated
tax payments using your former
name, attach a statement to the front
of Form 1040-NR that explains all the
payments you made in 2019 and the

name(s) and SSN(s) under which you
made them.
Line 64—Additional child tax credit. If you make the election to use
your 2018 earned income to figure
your additional child tax credit, enter
"PYEI" and the amount of your 2018
earned income on the dotted line next
to line 64. For more information, see
the Instructions for Schedule 8812.
You may be able to use your
TIP 2018 earned income to figure
your additional child tax credit
if (a) your 2018 earned income is
more than your 2019 earned income,
and (b) your main home was located
in one of the federally declared
disaster areas eligible for this relief at
any time during the incident period.
For details, see the Instructions for
Form 8812.
This credit is for certain people who
have at least one qualifying child for
the child tax credit (as defined in the
instructions for line 7, column (4),
child tax credit). The additional child
tax credit may give you a refund even
if you do not owe any tax or did not
have any tax withheld.
To qualify for the additional child
tax credit (ACTC), the child must be a
U.S citizen, U.S. national, or U.S.
resident alien.
To claim the child tax credit,
additional child tax credit, or credit for
other dependents in full, you must be
a U.S. national or a resident of
Canada or Mexico. Residents of
South Korea and India can claim the
credits to the extent described in Pub.
519.
If your qualifying child did not
have an SSN valid for
CAUTION employment issued before the
due date of your 2019 return
(including extensions), you can't claim
the additional child tax credit for that
child on either your original or an
amended 2019 return.

!

Two Steps To Take the Additional
Child Tax Credit!
Step 1. Be sure you figured the
amount, if any, of your child tax credit
and credit for other dependents. See
the instructions for line 49.
Step 2. Read the TIP at the end of
your Child Tax Credit and Credit for
Other Dependents Worksheet. Use
Schedule 8812 to see if you can take
-42-

the ACTC, but only if you meet the
condition given in that TIP.
Refunds for returns claiming

TIP the additional child tax credit

cannot be issued before
mid-February 2020. This delay
applies to the entire refund, not just
the portion associated with the
additional child tax credit.

Form 8862, who must file. You
must file Form 8862 if your child tax
credit or additional child tax credit for
a year after 2015 was denied or
reduced for any reason other than a
math or clerical error. Attach a
completed Form 8862 to your 2019
return to claim the credit for 2019. Do
not file Form 8862 if you filed Form
8862 for 2018 and the child tax credit
or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.
If you take the additional child
tax credit even though you are
CAUTION not eligible and it is
determined that your error is due to
reckless or intentional disregard of the
additional child tax credit rules, you
will not be allowed to take the child tax
credit, the credit for other dependents,
or the additional child tax credit for 2
years even if you are otherwise
eligible to do so. If you take the
additional child tax credit even though
you aren't eligible and it is later
determined that you fraudulently took
the credit, you will not be allowed to
take the child tax credit, the credit for
other dependents, or the additional
child tax credit for 10 years. You may
also have to pay penalties.

!

Line 65—Net premium tax credit.
You may be eligible to claim the
premium tax credit if you, your
spouse, or a dependent enrolled in
health insurance through the
Marketplace. The premium tax credit
helps pay for this health insurance.
Complete Form 8962 to determine the
amount of your premium tax credit, if
any. If the premium tax credit you can
claim exceeds your advance credit
payments, your net premium tax credit
will be shown on Form 8962, line 26.
Enter that amount, if any, on line 65.
See Pub. 974 and the Instructions for
Form 8962 for more information.
Line 66—Amount paid with request for extension to file. If you
got an automatic extension of time to
Instructions for Form 1040-NR (2019)

file Form 1040-NR by filing Form 4868
or by making a payment, enter the
amount of the payment or any amount
you paid with Form 4868. If you paid
by debit or credit card, do not include
on line 66 the convenience fee you
were charged.
Line 67—Excess social security
and tier 1 RRTA tax withheld. If you
had more than one employer for 2019
and total wages of more than
$132,900, too much social security or
tier 1 railroad retirement (RRTA) tax
may have been withheld. You can
take a credit on this line for the
amount withheld in excess of
$8,239.80. But if any one employer
withheld more than $8,239.80, you
cannot claim the excess on your
return. The employer should adjust
the tax for you. If the employer does
not adjust the overcollection, you can
file a claim for refund using Form 843.
You cannot claim a refund for
excess tier 2 RRTA tax on Form
1040-NR. Instead, use Form 843.
See chapter 3 of Pub. 505 for more
details.
Line 68—Credit for federal tax on
fuels. Enter any credit for federal
excise taxes paid on fuels that are
ultimately used for a nontaxable
purpose (for example, an off-highway
business use). Attach Form 4136.
Line 69—Other payments. Check
the box(es) on line 69 to report any
credit from Form 2439 or 8885.
If you are claiming a credit for
repayment of amounts you included in
your income in an earlier year
because it appeared you had a right
to the income, include the credit on
line 69, check box d, and enter “I.R.C.
1341” in the space next to that box.
See Pub. 525 for details about this
credit.
If you made a tax payment that
does not belong on any other line,
include the payment on line 69. Check
box d and enter “Tax” in the space
next to that box.
If you check more than one box,
enter the total of the line 69 credits
and payments.

Refund

DIRECT DEPOSIT

Line 72—Amount overpaid. If
line 72 is under $1, we will send a
refund only on written request.
Refund offset. If you owe
past-due federal tax, state income tax,
state unemployment compensation
debts, child support, spousal support,
or certain federal nontax debts, such
as student loans, all or part of the
overpayment on line 72 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 any questions
about it, contact the agency to which
you owe the debt.
Lines 73a through 73e—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 2019
tax return handy so you can enter
your social security number or
individual taxpayer identification
number, 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,
CAUTION Form 8805, or Form 8288-A,
we may need additional time to
process the refund. Allow up to 6
months for these refunds to be issued.

!

Line 70—Credit for amount paid
with Form 1040-C. Enter any
amount you paid with Form 1040-C
for 2019.

Instructions for Form 1040-NR (2019)

-43-

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 the
information about IRAs, later.

If you want us to directly deposit
the amount shown on line 73a to your
checking or savings account,
including an IRA, at a bank or other
financial institution (such as a mutual
fund, brokerage firm, or credit union)
in the United States:
• Complete lines 73b through 73d (if
you want your refund deposited to
only one account), or
• Check the box on line 73a 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 73a. Draw a
line through the boxes on lines 73b
and 73d. 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 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.
• It's proven itself. Nearly 98% of
social security and veterans' benefits

are sent electronically using direct
deposit.

more information on IRA
contributions, see Pub. 590-A.

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 must also notify the trustee or
custodian of your account of the year
to which the deposit is to be applied
(unless the trustee or custodian will
not accept a deposit for 2019). 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 2019
return during 2020 and do not notify
the trustee or custodian in advance,
the trustee or custodian can assume
the deposit to your IRA is for 2020.
If you designate your deposit to be
for 2019, 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
2019. In that case, you must file an
amended 2019 return and reduce any
IRA deduction and any retirement
savings contributions credit (saver’s
credit) you claimed.

For more information on IRAs, see
Pub. 590-A and Pub. 590-B.

You may be able to contribute
up to $6,000 ($7,000 if age 50
CAUTION or older at the end of 2019) to
a traditional IRA or Roth IRA for 2019.
You may owe a penalty if your
contributions exceed these limits, and
the limits may be lower depending on
your compensation and income. For

!

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.
The number of direct deposits
to a single account or prepaid
CAUTION debit card is limited to three
refunds a year. After this limit is
exceeded, paper checks will be sent
instead. Learn more at IRS.gov.

!

Line 73b. 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 73b if:
• The routing number on a deposit
slip is different from the routing
number on your checks,

Sample Check – Lines 73b Through 73d

Sample Check—Lines 73b Through 73d

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

Routing
Number

Account
Number

(line 73b)

(line 73d)

$
DOLLARS

• Your deposit is to a savings
account that does not allow you to
write checks, or
• Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Line 73c. 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 73d. 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, 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
have already been made to the same
account or prepaid debit card.
• You have not given a valid account
number.
• You file your 2019 return after
November 30, 2020.
• Any numbers or letters on lines 73b
through 73d are crossed out or whited
out.

Do not include
the check number

For

"’86". 1234

|:250250025|:202020

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

-44-

Instructions for Form 1040-NR (2019)

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 73e. If you want your refund
mailed to an address not listed on
page 1 of Form 1040-NR, enter that
address on line 73e. See Foreign
address, earlier, for information on
entering a foreign address.
Note. If the address on page 1 of
Form 1040-NR is not in the United
States, you can enter an address in
the United States on line 73e.
However, if the address on page 1 of
Form 1040-NR is in the United States,
the IRS cannot mail a refund to a
different address in the United States.
Line 74—Applied to your 2020 estimated tax. Enter on line 74 the
amount, if any, of the overpayment on
line 72 you want applied to your 2020
estimated tax.
This election to apply part or
all of the amount overpaid to
CAUTION your 2020 estimated tax
cannot be changed later.

!

Amount You Owe
To avoid interest and

TIP penalties, 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 75 is under $1.
Include any estimated tax penalty
from line 76 in the amount you enter
on line 75. Do not include any
estimated tax payment for 2020 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.

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 directly 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.
• Pay by Card. To pay by debit or
credit card, go to IRS.gov/Payments.
A convenience fee is charged by
these service providers.
• Electronic Funds Withdrawal
(EFW) is an integrated e-file/e-pay
option offered when filing your federal
taxes electronically using tax
preparation software, through a tax
professional, or the IRS at IRS.gov/
EFW.
• 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.

Line 75—Amount You Owe

The IRS offers several payment
options. You can pay online, by

Instructions for Form 1040-NR (2019)

-45-

Link2Gov Corporation
888-PAY-1040TM
(888-729-1040)
PAY1040.com
WorldPay US, Inc.
844-PAY-TAX-8TM
(844-729-8298)
PayUSAtax.com
Official Payments
888-UPAY-TAXTM
(888-872-9829)
OfficialPayments.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
800-555-4477 (English) or
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 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.

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
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
“2019 Form 1040-NR” and your name,
address, daytime phone number, and
SSN or ITIN on your payment and
attach Form 1040-V. For the most
up-to-date information on Form
1040-V, go to IRS.gov/Form1040V.

To help us process your payment,
enter the amount on the right side of
the check like this: $ XXX.XX. Do not

use dashes or lines (for example, do
not enter “$ XXX–” or “$ XXX XX/100”).
Mail your 2019 tax return, payment,
and Form 1040-V to the address to
which a return with a payment is
mailed under Where To File, earlier.
Notice to taxpayers presenting
checks. When you provide a check
as payment, you authorize us either to
use information from your check to
make a one-time electronic fund
transfer from your account or to
process the payment as a check
transaction. When we use information
from your check to make an electronic
fund transfer, funds may be withdrawn
from your account as soon as the
same day we receive your payment,
and you will not receive your check
back from your financial institution.
No checks of $100 million or more
accepted. The IRS can't accept a
single check (including a cashier's
check) for amounts of $100,000,000
($100 million) or more. If you are
sending $100 million or more by
check, you will need to spread the
payments over two or more checks,
with each check made out for an
amount less than $100 million.
If you are mailing a check or
money order without a return,
CAUTION you should include a
completed Form 1040-V with your
payment. Mail the payment and the
Form 1040-V to the same address
you would mail a return with a
payment. See Where To File, earlier.

!

What if You Cannot Pay?

If you cannot pay the full amount
shown on line 75 when you file, you
can ask for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an
installment agreement, you can pay
all or part of the tax you owe in
monthly installments. 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 April 15, 2020 (or
June 15, 2020, if you did not receive
wages as an employee subject to U.S.
income tax withholding). You must
also pay a fee. To limit the interest
and penalty charges, pay as much of
the tax as possible when you file or
with your extension request. But
before requesting an installment

agreement, you should consider other
less costly alternatives, such as a
bank loan or credit card payment.

more than zero or you would owe the
penalty even if you did not include
those taxes.

To ask for an installment
agreement, you can apply online or
use Form 9465. To apply online, go to
IRS.gov/OPA.

Exception. You will not owe the
penalty if your 2018 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
2018 return and you were a U.S.
citizen or resident for all of 2018.
2. The total of lines 62a through
62d, 63, 67, and 70 on your 2019
return is at least 100% of the tax
shown on your 2018 return. (But see
Caution, below.) Your estimated tax
payments for 2019 must have been
made on time and for the required
amount.

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, by April
15, 2020 (or June 15, 2020, if you did
not receive wages as an employee
subject to U.S. income tax
withholding). An extension will
generally not be granted for more than
6 months. You will be charged interest
on the tax not paid by April 15, 2020
(or June 15, 2020, if you did not
receive wages as an employee
subject to U.S. income tax
withholding). 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 76—Estimated Tax Penalty

You may owe this penalty if:
• Line 75 is at least $1,000 and it is
more than 10% of the tax shown on
your return, or
• You did not pay enough estimated
tax by any of the due dates. This is
true even if you are due a refund.

For most people, the “tax shown on
your return” is the amount on your
2019 Form 1040-NR, line 61, minus
the total of any amounts shown on
lines 64, 65, and 68, and Forms 8828,
4137, 5329 (Parts III through IX only),
8885, and 8919.
Also, subtract from line 61 any:

• Tax on an excess parachute

payment,
• Excise tax on insider stock
compensation of an expatriated
corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under
section 167(g) or 460(b).
When figuring the amount on
line 61, include household
employment taxes (line 59a) only if
the total of lines 62a through 62d is
-46-

If your 2018 AGI was over
$150,000 (over $75,000 if you
CAUTION checked filing status box 5 for
2018), item (2) applies only if the total
of lines 62a through 62d, 63, 67, and
70 on your 2019 tax return is at least
110% of the tax shown on your 2018
return. This rule does not apply to
farmers and fishermen.

!

For most people, the “tax shown on
your 2018 return” is the amount on
your 2018 Form 1040NR, line 61,
minus the total of any amounts shown
on lines 64, 65, and 68 and Forms
8828, 4137, 5329 (Parts III through IX
only), 8885, and 8919.
Also, subtract from line 61 any:
• Tax on an excess parachute
payment,
• Excise tax on insider stock
compensation of an expatriated
corporation,
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance, and
• Look-back interest due under
section 167(g) or 460(b).
When figuring the amount on
line 61, include household
employment taxes only if the total of
lines 62a through 62d is more than
zero or you would have owed the
estimated tax penalty for 2018 even if
you did not include those taxes.
If the Exception just described
doesn't apply, see the Instructions for
Form 2210 for other situations in
which you may be able to lower your
penalty by filing Form 2210.
Figuring the penalty. If you choose
to figure the penalty yourself, use
Instructions for Form 1040-NR (2019)

Form 2210 (or Form 2210-F for
farmers and fishermen).
Enter any penalty on line 76. Add
the penalty to any tax due and enter
the total on line 75.
However, if you have an
overpayment on line 72, subtract the
penalty from the amount you would
otherwise enter on line 73a or 74.
Lines 73a, 74, and 76 must equal
line 72.
If the penalty is more than the
overpayment on line 72, enter -0- on
lines 73a and 74. Then subtract
line 72 from line 76 and enter the
result on line 75.
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 76 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.

Third Party Designee

If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your
2019 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 are also
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

Instructions for Form 1040-NR (2019)

• Respond to certain IRS notices
about math errors, offsets, and return
preparation.
You are not authorizing the
designee to receive any refund check,
bind you to anything (including any
additional tax liability), or otherwise
represent you before the IRS. If you
want to expand the designee's
authorization, see Pub. 947.
The authorization will end
automatically no later than the due
date (not counting extensions) for
filing your 2020 tax return.

Sign Here

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

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

!

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

State and Local Income Taxes
Line 1a. You can deduct state and
local income taxes you paid or that
were withheld from your salary during
2019 on income connected with a
U.S. trade or business. If, during
2019, you received any refunds of, or
credits for, income tax paid in earlier
years, do not subtract them from the
amount you deduct here. Also do not
reduce your deduction by any state or
local income tax refund or credit you
expect to receive for 2019. Instead,
-47-

see the instructions for Form
1040-NR, line 11, earlier.
Safe harbor for certain charitable
contributions made in exchange
for a state or local income tax
credit. If you made a charitable
contribution in exchange for a state or
local income tax credit and your
charitable contribution deduction must
be reduced as a result of receiving or
expecting to receive the tax credit,
you may qualify for a safe harbor that
allows you to treat some or all of the
disallowed charitable contribution as a
payment of state and local income
taxes.
The safe harbor applies if you meet
the following conditions. You made a
cash contribution to an entity
described in section 170(c). In return
for the cash contribution, you received
a state or local income tax credit. You
must reduce your charitable
contribution amount by the amount of
the state or local income tax credit
you receive.
If you meet these conditions, and to
the extent you apply the state or local
income tax credit to this or a prior
year's state or local income tax
liability, you may include this amount
on line 1a. To the extent you apply a
portion of the credit to offset your
state or local income tax liability in a
subsequent year (as permitted by
law), you may treat this amount as
state or local income tax paid in the
year the credit is applied.
For more information about this
safe harbor and examples, see Notice
2019-12 at IRS.gov/pub/irs-drop/
n-19-12.pdf.
Line 1b. The deduction for state and
local taxes is limited to $10,000
($5,000 if box 5 is checked). Enter the
amount which is the smaller of state
and local income taxes from line 1a
and $10,000 ($5,000 if box 5 is
checked) on entry line 1b.

Gifts to U.S. Charities
Lines 2 Through 4
You can deduct contributions or gifts
you gave to U.S. organizations that
are religious, charitable, educational,
scientific, or literary in purpose. You
can also deduct what you gave to
organizations that work to prevent
cruelty to children or animals. Certain
whaling captains may be able to
deduct expenses paid in 2019 for

Native Alaskan subsistence bowhead
whale hunting activities. See Pub. 526
for details.
To verify an organization's
charitable status, you can do the
following.
• Check with the organization to
which you made the donation. The
organization should be able to provide
you with verification of its charitable
status.
• Use our online search tool at
IRS.gov/TEOS to see if an
organization is eligible to receive
tax-deductible contributions (Pub. 78
data). Click on Tax Exempt
Organization Search.
Examples of U.S. qualified
charitable organizations include the
following.
• Churches, mosques, synagogues,
temples, and other religious
organizations.
• Boy Scouts, Boys and Girls Clubs
of America, CARE, Girl Scouts,
Goodwill Industries, Red Cross,
Salvation Army, United Way, etc.
• Fraternal orders, if the gifts will be
used for the purposes listed earlier.
• Veterans' and certain cultural
groups.
• Nonprofit hospitals and medical
research organizations.
• Most nonprofit educational
organizations, such as colleges, but
only if your contribution is not a
substitute for tuition or other
enrollment fees.
• Federal, state, and local
governments if the gifts are solely for
public purposes.
Contributions you can deduct.
Contributions can be in cash,
property, or out-of-pocket expenses
you paid to do volunteer work for the
kinds of organizations described
earlier. If you drove to and from the
volunteer work, you can take the
actual cost of gas and oil or 14 cents a
mile. Add parking and tolls to the
amount you claim under either
method. But do not deduct any
amounts that were repaid to you.
Gifts from which you benefit. If you
made a gift and received a benefit in
return, such as food, entertainment, or
merchandise, you can generally
deduct only the amount that is more
than the value of the benefit. But this
rule does not apply to certain
membership benefits provided in

return for an annual payment of $75 or
less or to certain items or benefits of
token value. For details, see Pub. 526.
Example. You paid $70 to a
charitable organization to attend a
fund-raising dinner and the value of
the dinner was $40. You can deduct
only $30.
Gifts of $250 or more. You can
deduct a gift of $250 or more only if
you have a statement from the
charitable organization showing the
information in (1) and (2) next.
1. The amount of any money
contributed and a description (but not
value) of any property donated.
2. Whether the organization did or
did not give you any goods or services
in return for your contribution. If you
did receive any goods or services, a
description and estimate of the value
must be included. If you received only
intangible religious benefits (such as
admission to a religious ceremony),
the organization must state this, but it
does not have to describe or value the
benefit.
In figuring whether a gift is $250 or
more, do not combine separate
donations. For example, if you gave
your church $25 each week for a total
of $1,300, treat each $25 payment as
a separate gift. If you made donations
through payroll deductions, treat each
deduction from each paycheck as a
separate gift. See Pub. 526 if you
made a separate gift of $250 or more
through payroll deduction.
You must get the statement

TIP by the date you file your return

or the due date (including
extensions) for filing your return,
whichever is earlier. Do not attach the
statement to your return. Instead,
keep it for your records.

Limit on the amount you can deduct. See Pub. 526 to figure the
amount of your deduction if any of the
following applies.
1. Your cash contributions or
contributions of ordinary income
property are more than 30% of the
amount on Form 1040-NR, line 35.
2. Your gifts of capital gain
property are more than 20% of the
amount on Form 1040-NR, line 35.
3. You gave gifts of property that
increased in value or gave gifts of the
use of property.
-48-

Amounts you cannot deduct.
• Certain contributions to charitable
organizations, to the extent that you
receive a state or local tax credit in
return for your contribution. See Pub.
526 for more details and exceptions.
See Safe harbor for certain

TIP charitable contributions made

in exchange for a state or
local income tax credit, earlier, under
Line 1a, if your cash contribution is
disallowed because you received or
expected to receive a credit.

• An amount paid to or for the benefit
of a college or university in exchange
for the right to purchase tickets to an
athletic event in the college’s or
university's stadium.
• Travel expenses (including meals
and lodging) while away from home,
unless there was no significant
element of personal pleasure,
recreation, or vacation in the travel.
• Political contributions.
• Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or
similar groups.
• Cost of raffle, bingo, or lottery
tickets.
• Value of your time or services.
• Value of blood given to a blood
bank.
• The transfer of a future interest in
tangible personal property. Generally,
no deduction is allowed until the entire
interest has been transferred.
• Gifts to individuals and groups that
are operated for personal profit.
• Gifts to foreign organizations. But
you may be able to deduct gifts to
certain U.S. organizations that
transfer funds to foreign charities and
certain Canadian, Israeli, and
Mexican charities. For details and
exceptions, see Pub. 526.
• Gifts to organizations engaged in
certain political activities that are of
direct financial interest to your trade or
business. See section 170(f)(9).
• Gifts to groups whose purpose is to
lobby for changes in the laws.
• Gifts to civic leagues, social and
sports clubs, labor unions, and
chambers of commerce.
• Value of benefits received in
connection with a contribution to a
charitable organization. See Pub. 526
for exceptions.
• Cost of tuition.

Instructions for Form 1040-NR (2019)

Line 2—Gifts by Cash or Check
Enter on line 2 the total value of gifts
you made in cash or by check
(including out-of-pocket expenses)
unless a limit on deducting gifts
applies to you. For more information
about the limits on deducting gifts,
see Limit on amount you can deduct,
earlier. If your deduction is limited,
you may have a carryover to next
year. See Pub. 526 for more
information.
Deduction for gifts by cash or
check limited. If your deduction for
the gifts you made in cash or by check
is limited, see Pub. 526 to figure the
amount you can deduct. Only enter on
line 2 the deductible value of gifts you
made in cash or by check.
Recordkeeping. For any
contribution made in cash, regardless
of the amount, you must maintain as a
record of the contribution a bank
record (such as a canceled check or
credit card statement) or a written
record from the charity. The written
record must include the name of the
charity, date, and amount of the
contribution. If you made contributions
through payroll deduction, see Pub.
526 for information on the records you
must keep. Do not attach the record to
your tax return. Instead, keep it with
your other tax records.
Line 3—Other Than by Cash or
Check
Enter on line 3 your contributions of
property other than by cash or check
unless a limit on deducting gifts
applies to you. For more information
about the limits on deducting gifts,
see Limit on amount you can deduct,
earlier. If your deduction is limited,
you may have a carryover to next
year. See Pub. 526 for more
information.

purpose, the “amount of your
deduction” means your deduction
before applying any income limits that
could result in a carryover of
contributions.
If you deduct more than $500 for a
contribution of a motor vehicle, boat,
or airplane, you must also attach a
statement from the charitable
organization to your return. The
organization may use Form 1098-C to
provide the required information.
If your total deduction is over
$5,000 ($500 for certain contributions
of clothing and household items (see
below)), you may also have to get
appraisals of the values of the
donated property.
See Form 8283 and its instructions
for details.
Contributions of clothing and
household items. A deduction for
these contributions will be allowed
only if the items are in good used
condition or better. However, this rule
does not apply to a contribution of any
single item for which a deduction of
more than $500 is claimed and for
which you include a qualified
appraisal and Form 8283 with your tax
return.
Deduction for gifts other than by
cash or check limited. If your
deduction for the contributions of
property other than by cash or check
is limited, see Pub. 526 to figure the
amount you can deduct. Only enter on
line 3 the deductible value of your
contributions of property other than by
cash or check.

If the amount of your deduction is
more than $500, you must complete
and attach Form 8283. For this

Recordkeeping. If you gave
property, you should keep a receipt or
written statement from the
organization you gave the property to,
or a reliable written record, that shows
the organization's name and address,
the date and location of the gift, and a
description of the property. For each
gift of property, you should also keep
reliable written records that include
the following.
• How you figured the property's
value at the time you gave it. If the
value was determined by an
appraisal, keep a signed copy of the
appraisal.
• The cost or other basis of the
property if you must reduce it by any
ordinary income or capital gain that

Instructions for Form 1040-NR (2019)

-49-

If you gave used items, such as
clothing or furniture, deduct their fair
market value at the time you gave
them. Fair market value is what a
willing buyer would pay a willing seller
when neither has to buy or sell and
both are aware of the conditions of the
sale. For more details on determining
the value of donated property, see
Pub. 561.

would have resulted if the property
had been sold at its fair market value.
• How you figured your deduction if
you chose to reduce your deduction
for gifts of capital gain property.
• Any conditions attached to the gift.
If your total deduction for gifts
of property is over $500, you
CAUTION gave less than your entire
interest in the property, or you made a
qualified conservation contribution,
your records should contain additional
information. See Pub. 526 for details.

!

Line 4—Carryover From Prior Year
You may have contributions that you
could not deduct in an earlier year
because they exceeded the limits on
the amount you could deduct. In most
cases, you have 5 years to use
contributions that were limited in an
earlier year. The same limits apply this
year to your carryover amounts as
applied to those amounts in the earlier
year. After applying those limits, enter
the amount of your carryover that you
are allowed to deduct this year. See
Pub. 526 for details.

Casualty and Theft Losses
In 2019, you can only deduct
a nonbusiness casualty or
CAUTION theft loss if it is from a
federally declared disaster. You
cannot deduct other nonbusiness
casualty and theft losses.

!

Line 6—Casualty or Theft Loss(es)
Complete and attach Form 4684 to
figure the amount of your loss. Only
enter the amount from Form 4684,
line 18, on line 6.
Do not enter a net qualified
disaster loss from Form 4684,
CAUTION line 15, on line 6. Instead,
enter that amount, if any, on line 7.
See Line 7, later, for information about
reporting a net qualified disaster loss.

!

You may be able to deduct part or
all of each loss caused by theft,
vandalism, fire, storm, or similar
causes; car, boat, and other
accidents; and corrosive drywall. You
may also be able to deduct money
you had in a financial institution but
lost because of the insolvency or
bankruptcy of the institution. See Pub.
547 for the limitations.

You can only deduct nonbusiness/
personal casualty or theft losses
resulting from a federally declared
disaster and only to the extent that:
1. The amount of each separate
casualty or theft loss is more than
$100; and
2. The total amount of all losses
during the year (reduced by the $100
limit discussed in (1)) is more than
10% of the amount shown on Form
1040-NR, line 35.
An exception to the rule
limiting the deduction for
CAUTION personal casualty and theft
losses to disaster losses applies
where you have personal casualty
gains not attributable to a federally
declared disaster. In this case, you
may deduct personal casualty losses
that are not attributable to a federally
declared disaster to the extent they
don't exceed your personal casualty
gains.

!

See the Instructions for Form 4684,
Casualties and Thefts, and Pub. 547,
Casualties, Disasters, and Thefts, for
more information.

Other Itemized Deductions
Line 7—Other
Net qualified disaster loss reporting. If you have a net qualified
disaster loss on Form 4684, line 15, of
property located in the United States,
list the amount from Form 4684,
line 15, on the dotted lines next to
line 7 as "Net Qualified Disaster Loss"
and include with your other
miscellaneous deductions on line 7.
Also be sure to attach Form 4684. If
you are a student or business
apprentice from India who is eligible
for the benefits of Article 21(2) of the
United States-India Income Tax
Treaty and who is electing the
standard deduction, see instead Net
Loss in the Instructions for Form 4684;
you will include the loss in your
standard deduction amount.

!

CAUTION

Don't include your net
qualified disaster loss on
line 6.

Only the expenses listed next can be
deducted on this line. List the type
and amount of each expense from the
following list on the dotted lines next
to line 7 and enter the total of these
expenses on line 7. If you are filing a
paper return and you cannot fit all

your expenses on the dotted lines
next to line 7, attach a statement
instead showing the type and amount
of each expense. Enter one total on
line 7. These expenses are as follows.
• Casualty and theft losses of
income-producing property from Form
4684, lines 32 and 38b, or Form 4797,
line 18a.
• Deduction for repayment of
amounts under a claim of right if over
$3,000. See Pub. 525 for details.
• Certain unrecovered investment in
a pension.
• Impairment-related work expenses
of a disabled person.
For more details, see Pub. 529.

Total Itemized Deductions
Line 8
Enter the total of lines 1b, 5, 6, and 7
on line 8. Also enter this amount on
Form 1040-NR, line 37.
Note. In 2019, your total itemized
deductions are not limited by your
adjusted gross income as it was in
previous years.

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

Enter your income in the row that lists
the correct category of income and in
the column that lists the correct tax
rate under a tax treaty or the general
U.S. tax rules. Use column (d) if the
income is subject to a 0% rate.
Include income only to the extent it is
not effectively connected with the
conduct of a trade or business in the
United States.
Withholding of tax at the source.
Tax must be withheld at the source on
income not effectively connected with
a U.S. trade or business that is paid to
nonresident aliens. The withholding is
generally at a 30% rate. The tax must
be withheld by the person who pays
the income. For details, see Pub. 519,
Pub. 515, and section 1441 and its
regulations.
Certain amounts paid for
guarantees of indebtedness issued
after September 27, 2010, are U.S.
source income. If the payments are
not made in connection with a U.S.
trade or business, tax must be
withheld.
-50-

Exceptions. There are
exceptions to the general rule. The
withholding tax rate may be lower or
the income may be exempt if your
country of tax residence and the
United States have a treaty setting
lower rates. See Treaty Table 1, Tax
Rates on Income Other Than
Personal Service Income Under
Chapter 3, Internal Revenue Code,
and Income Tax Treaties, available at
IRS.gov/Individuals/InternationalTaxpayers/Tax-Treaty-Tables.
The 30% tax applies only to
amounts included in gross income.
For example, the tax applies only to
the part of a periodic annuity or
pension payment that is subject to tax.
It does not apply to the part that is a
return of your cost.

Categories of Noneffectively
Connected Income

The following list gives only a general
idea of the types of income to include
on Schedule NEC. The instructions
for a specific line include more
information and any exceptions to
withholding. For more information,
see Pub. 519 and Pub. 515.
1. Income that is fixed or periodic,
such as interest (see below for
original issue discount), dividends,
rents, salaries, wages, premiums,
annuities, other compensation, or
certain alimony received (see Caution
below). Other items of income, such
as royalties, may also be subject to
the 30% tax.
2. Gains, other than capital gains,
from the sale or exchange of patents,
copyrights, and other intangible
property.
Alimony pursuant to a divorce
or separation agreement
CAUTION entered into on or before
December 31, 2018, is income on
your 2019 Form 1040-NR unless that
agreement was changed after
December 31, 2018, to expressly
provide that alimony received isn't
included in your income. Alimony
received is not included in your
income if you entered into the divorce
or separation agreement after
December 31, 2018.

!

3. Original issue discount (OID). If
you sold or exchanged the obligation,
include in income the OID that
accrued while you held the obligation
minus the amount previously included
Instructions for Form 1040-NR (2019)

in income. If you received a payment
on an OID obligation, see Pub. 519.
4. Capital gains in excess of
capital losses from U.S. sources
during 2019. Include these gains only
if you were in the United States at
least 183 days during 2019.
5. Prizes, awards, and certain
gambling winnings. Proceeds from
lotteries, raffles, etc., are gambling
winnings (see Pub. 519 for
exceptions). You must report the full
amount of your winnings unless you
are a resident of Canada.
See Lines 10a Through

TIP 10c—Gambling

Winnings—Residents of
Canada and Line 11—Gambling
Winnings—Residents of Countries
Other Than Canada, later.

Lines 1a, 1b, and
1c—Dividends

Except as provided next, include all
dividends paid by U.S. corporations
on line 1a. Include all U.S. source
dividends paid by foreign corporations
on line 1b. Include all dividend
equivalent payments received with
respect to section 871(m)
transactions on line 1c. A dividend
includes a substitute dividend
payment made to the transferor of a
security in a securities lending
transaction or a sale-repurchase
transaction that would be treated as a
dividend if it were a distribution on the
transferred security.
Dividend equivalent payments.
Dividends also include all dividend
equivalent payments made after
September 13, 2010. Currently,
dividend equivalent payments include
(1) substitute dividends, (2) payments
made pursuant to a specified notional
principal contract, and (3) payments
made pursuant to a specified
equity-linked instrument that are
(directly or indirectly) contingent on, or
determined by reference to, the
payment of a dividend from U.S.
sources.
An NPC that is treated as a
specified notional principal contract as
of January 1, 2017, will remain a
specified notional principal contract
after January 1, 2017.
For payments made on or after
January 1, 2017, a notional principal
contract is a simple notional principal
contract under Regulations section
Instructions for Form 1040-NR (2019)

1.871-15(d)(2)(i) or a complex
notional principal contract under
Regulations section 1.871-15(d)(2)(ii).
In 2017 and 2018, a simple notional
principal contract that has a delta of
one with respect to an underlying
security when the notional principal
contract is issued is a specified
notional principal contract. Beginning
in 2019, these rules will also apply to
certain non-delta-one notional
principal contracts. Similar rules apply
to a complex notional principal
contract; however, a complex notional
principal contract is subject to the
substantial equivalence test rather
than the delta test. See Regulations
section 1.871-15(h) for rules relating
to the substantial equivalence test.
For more information on dividend
equivalent payments, see Pub. 519
and Pub. 515. For information on
payments with respect to notional
principal contracts and equity-linked
instruments, see Regulations section
1.871-15.
Exceptions. The following items
of dividend income that you received
as a nonresident alien are generally
exempt from the 30% tax.
• Interest-related dividends received
from a mutual fund.
• Short-term capital gain dividends
from a mutual fund only if you were
present in the United States for less
than 183 days during the tax year.
• If a U.S. corporation in existence on
January 1, 2019, received most of its
gross income from the active conduct
of a foreign business, and continues
to receive most of its gross income
from the active conduct of a foreign
business, the part of the dividend
attributable to the foreign gross
income.
• U.S. source dividends paid by
certain foreign corporations.
For more information, including other
exceptions to withholding, see
Dividends in Pub. 519 and Pub. 515.

Lines 2a Through 2c—Interest

Include all interest on the appropriate
line 2a, 2b, or 2c.
Exceptions. The following items of
interest income that you received as a
nonresident alien are generally
exempt from the 30% tax.
• Interest from a U.S. bank, savings
and loan association, or similar
institution, and from certain deposits
with U.S. insurance companies.
-51-

• Portfolio interest on obligations
issued after July 18, 1984.
Interest payments on foreign
bearer obligations (bonds not
CAUTION issued in registered format
and held by non-U.S. holders) issued
on or after March 19, 2012, are not
eligible for the portfolio interest
exception to withholding.

!

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

Line 6—Real Property Income
and Natural Resources
Royalties

Enter income from real property on
line 6. Do not include any income that
you elected to treat as effectively
connected and included on line 18 on
Form 1040-NR, page 1. For more
information, see the instructions for
line 18, earlier.

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

85% of the U.S. social security and
equivalent railroad retirement benefits
you received are taxable. This amount
is treated as U.S. source income not
effectively connected with a U.S.
trade or business. It is subject to the
30% tax rate, unless exempt or taxed
at a reduced rate under a U.S. tax
treaty. Social security benefits include
any monthly benefit under title II of the
Social Security Act or the part of a tier
1 railroad retirement benefit treated as
a social security benefit. They do not
include any Supplemental Security
Income (SSI) payments.
You should receive a Form
SSA-1042S showing the total social
security benefits paid to you in 2019
and the amount of any benefits you
repaid in 2019. If you received railroad
retirement benefits treated as social
security, you should receive a Form
RRB-1042S.
Enter 85% of the total amount from
box 5 of all of your Forms SSA-1042S
and Forms RRB-1042S in the
appropriate column of line 8 of
Schedule NEC. Attach a copy of each
Form SSA-1042S and RRB-1042S to
the front of Form 1040-NR.
Social security information. Social
security beneficiaries can now get a
variety of information from the SSA

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

1

10

(a) 10%

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

(c) 30%

(d) Other (specify)

%

%

1,000

1a
1b

Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.

5,000
a Winnings
4,500
b Losses
11 Gambling winnings—Residents of countries other than Canada.
Note: Losses not allowed
12 Other (specify)
13
14
15

(b) 15%

10c

500

11

12
1,000
13
500
Add lines 1a through 12 in columns (a) through (d)
14
150
150
Multiply line 13 by rate of tax at top of each column
Tax on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14. Enter the total here and on
Form 1040-NR, line 54

website with a my Social Security
account, including getting a
replacement Form SSA-1099 or Form
SSA-1042S if needed. For more
information and to set up an account,
go to SSA.gov/myaccount.
Form RRB-1099 or Form
RRB-1042S. If you need a
replacement Form RRB-1099 or Form
RRB-1042S, call the Railroad
Retirement Board at 877-772-5772 or
go to RRB.gov.

Line 9—Capital Gain

Enter the amount from
Schedule NEC, line 18.

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

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

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

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

Residents of Malta who are not
engaged in the trade or business of
gambling enter all gambling winnings
on line 11, column (a).
Residents of other countries who
are not engaged in the trade or
business of gambling enter all
gambling winnings on line 11, column
(c).
Include proceeds from lotteries and
raffles. Do not include winnings from
blackjack, baccarat, craps, roulette, or
big-6 wheel. You cannot offset losses
against winnings and report the
difference unless the winnings and
losses are from the same session.
If you have winnings from
TIP blackjack, baccarat, craps,
roulette, or big-6 wheel, and
the casino gave you a Form 1042-S
showing that tax was withheld, enter
these winnings on line 11, column (d),
-52-

15

300

and enter 0% as the tax rate. You can
claim a refund of the tax.

Line 12—Other

Include all U.S. source income that
has not been reported on another line
or is not excluded from tax. This
includes prizes and awards. It also
includes the tax withheld pursuant to
section 5000C on specified federal
procurement payments.
Example. John Maple is a
resident of Canada who purchased
stock in XYZ, a U.S. corporation. In
2019, XYZ paid dividends of $1,000 to
John. The U.S. withholding tax rate on
these dividends is 30%. However,
Article X of the tax treaty between the
United States and Canada limits the
U.S. tax rate on these dividends to a
maximum rate of 15%. John filed
Form W-8BEN with XYZ to claim the
lower treaty rate, and XYZ correctly
withheld $150. In addition, John has
U.S. source gross gambling winnings
of $5,000 and U.S. source gambling
losses of $4,500. These items would
be reported on Schedule NEC as
shown in the example above.

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

Include these gains only if you were in
the United States at least 183 days
during 2019. They are not subject to
U.S. tax if you were in the United
States less than 183 days during the
tax year. In determining your net gain,
Instructions for Form 1040-NR (2019)

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

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 foreign 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 do not have a visa, enter your
U.S. immigration status on the last
day of the tax year. For example, if
you entered under the visa waiver
program, enter “VWP” and the name
of the Visa Waiver Program Country.
If you were not present in the
United States on the last day of the
tax year, and you have no U.S.
Instructions for Form 1040-NR (2019)

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

Item F

If you ever changed your visa type or
U.S. immigration status, check the
“Yes” box. For example, you entered
the United States in 2018 on an F-1
visa as an academic student. On
August 21, 2019, 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 21, 2019.”

Item G

Enter the dates you entered and left
the United States during 2019 on
short business trips or to visit family,
go on vacation, or return home briefly.
If you are a resident of Canada or
Mexico and commute to work in the
United States on more than 75% of
the workdays during your working
period, you are a regular commuter
and do not need to enter the dates
you entered and left the United States
during the year. Commute means to
travel to work and return to your
residence within a 24-hour period.
Check the appropriate box for Canada
or Mexico and skip to item H. See
Days of Presence in the United States
in chapter 1 of Pub. 519.
If you were in the United States on
January 1, enter 1/1 as the first date
you entered the United States. If you
were in the United States on
December 31, do not enter any date
departed.

Item H

Review your entry and passport
stamps or other records to count the
number of days you 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 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.
-53-

Item J

If you are filing this return for a trust,
check the first “Yes” box. Check the
second “Yes” box if you checked the
first “Yes” box and at least one of the
following statements applies to the
trust.
• The trust (or any part of the trust) is
treated as a grantor trust under the
grantor trust rules (sections 671
through 679), whether or not the
person who is treated as the owner of
the trust is a U.S. person.
• The trust made a distribution or
loan to a U.S. person during the tax
year. A distribution (direct or indirect)
or loan includes the uncompensated
use of trust property (section 643(i)(2)
(E)).
• The trust received a contribution
from a U.S. person during the tax
year.
See the Instructions for Form 3520.
A U.S. person is a U.S. citizen or
resident alien, a domestic partnership,
a domestic corporation, an estate
other than a foreign estate, or a
domestic trust. See Pub. 519 for more
information.

Item K

If you received total compensation of
$250,000 or more for 2019, check the
first “Yes” box. If you checked the first
“Yes” box, check the second “Yes”
box if you are using an alternative
method to determine the source of the
compensation. Total compensation
includes all compensation from
sources within and outside the United
States.
If you check the second “Yes” box,
you must attach a statement to your
return. For details about the statement
and the alternative method, see
Services performed partly within and
partly without the United States,
earlier.

Item L

If you are claiming exemption from
income tax under a U.S. income tax
treaty with a foreign country on Form
1040-NR, you must provide all the
information requested in item L.

Line 1. If you are a resident of a
treaty country (that is, you qualify as a
resident of that country within the
meaning of the tax treaty between the
United States and that country), you
must know the terms of the tax treaty
between the United States and that

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

(b) Tax treaty article

Italy

(c) Number of months
(d) Amount of exempt
claimed in prior tax years income in current tax year
20

4

$40,000

(e) Total. Enter this amount on Form 1040-NR, line 22. Do not enter it on line 8 or
line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
country to properly complete item L.
You can download the complete text
of most U.S. tax treaties at IRS.gov.
Enter “Tax Treaties” in the search box.
Technical explanations for many of
those treaties are also available at
that site. Also, see Pub. 901 for a
quick reference guide to the
provisions of U.S. tax treaties.
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 Form 1040-NR,
page 1, line 22. Do not include this
amount in the amounts entered on
Form 1040-NR, page 1, line 8 or 12.
Attach any Form 1042-S you
received for treaty-exempt income. 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 2018, when she moved to
the United States to accept a position
as a high school teacher at an
accredited public school. Sara came

to the United States on a J-1 visa
(Exchange visitor) and signed a
contract to teach for 2 years at this
U.S. school. She began teaching in
September 2018 and plans to
continue teaching through May 2020.
Sara's salary per school year is
$40,000. She plans to return to Italy in
June 2020 and resume her Italian
residence. For calendar year 2019,
Sara earned $40,000 from her
teaching position. She completes the
table in item L on her 2019 tax return
as shown in the example.
Line 2. Check “Yes” if you were
subject to tax in a foreign country on
any of the income reported in line 1,
column (d).
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
CAUTION submit adequate
documentation to a withholding agent,
you must attach to your tax return all
information that would have otherwise
been required on the withholding tax
document (for example, all
information required on Form
W-8BEN (Individuals), Form
W-8BEN-E (Entities), or Form 8233).

!

Treaty-based return position disclosure. If you take the position that
a treaty of the United States overrides
or modifies any provision of the
Internal Revenue Code and that
position reduces (or potentially
reduces) your tax, you must generally
report certain information on Form
8833 and attach it to Form 1040-NR.
-54-

$40,000

If you fail to report the required
information, you will be charged a
penalty of $1,000 for each failure,
unless you show that such failure is
due to reasonable cause and not
willful neglect. For more details, see
Form 8833 and its instructions.
Exceptions. You do not have to
file Form 8833 for any of the following.
See Pub. 519 for more items.
1. You claim a treaty that reduces
the withholding tax on interest,
dividends, rents, royalties, or other
fixed or determinable annual or
periodic income ordinarily subject to
the 30% rate.
2. You claim a treaty that 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 that reports the required
information on its return.
5. The payments or items of
income that are otherwise required to
be disclosed total no more than
$10,000.

Item M
Line 1. Check the box if 2019 is the
first year you are making an election
to treat income from real property
located in the United States as
effectively connected with a U.S.
trade or business under section
Instructions for Form 1040-NR (2019)

871(d). The election applies to all
income from real property located in
the United States and held for the
production of income and to all
income from any interest in that
property.
The election will remain effective
for all future tax years unless you
revoke it. See chapter 4 of Pub. 519
for more details on how to make and
revoke this election.
Line 2. Check the box if:
1. You have made an election in a
previous tax year to treat income from
real property located in the United
States as effectively connected with a
U.S. trade or business under section
871(d), and
2. You haven’t revoked that
election.

Sign Your Return

Form 1040-NR 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 1040-NR, 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
Instructions for Form 1040-NR (2019)

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.

Electronic Return Signatures

To electronically file (e-file) your
return, you must sign the return
electronically using a personal
identification number (PIN). If you are
filing online using software, you must
use a Self-Select PIN. If you are filing
electronically using a tax practitioner,
you can use a Self-Select PIN or a
Practitioner PIN.

Practitioner PIN. The Practitioner
PIN method allows you to authorize
your tax practitioner to enter or
generate your PIN. The practitioner
can provide you with details.
Form 8453. You must send in a
paper Form 8453 if you have to attach
certain forms or other documents that
cannot be electronically filed. See
Form 8453.

Identity Protection PIN

For 2019, if you received an Identity
Protection Personal Identification
Number (IP PIN) from the IRS, enter it
in 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.
New IP PINs are issued every
year. Enter the latest IP PIN
CAUTION you received. IP PINs for 2019
tax returns were generally sent in
December 2019.

!

If you need more information, go to
IRS.gov/CP01A. If you received an IP
PIN but misplaced it, call 800-9084490.

Assemble Your Return

Assemble any schedules and forms
behind Form 1040-NR in order of the
“Attachment Sequence No.” shown in
the upper right corner of the schedule
or form. If you have supporting
statements, arrange them in the same
-55-

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

General Information
How To Avoid Common
Mistakes

Mistakes can delay your refund or
result in notices being sent to you.
One of the best ways to file an
accurate return is to file electronically.
Tax software does the math for you
and will help you avoid mistakes. Join
the eight in 10 taxpayers who get their
refunds faster by using direct deposit
and e-file.
• File your return on a standard size
sheet of paper. Cutting the paper may
cause problems in processing your
return.
• Make sure you entered the correct
name and SSN for each dependent
you claim in the Dependents section
as a qualifying child for the child tax
credit. Check that each dependent's
name and SSN agrees with his or her
social security card. For each
dependent who qualifies for the credit
for other dependents, make sure you
checked the appropriate box in
column (4) of the Dependents section
and that you entered the dependent’s
correct name and identifying number
(SSN, ITIN, or ATIN).
• Check your math, especially for the
child tax credit, total income, itemized
deductions, taxable income, total tax,
federal income tax withheld, and
refund or amount you owe.
• Be sure to add the correct amounts
on Form 1040-NR. Some lines require
you to add across instead of down
and some lines require you to add
amounts from another form or

schedule and then enter the total on
Form 1040-NR.
• Be sure you used the correct
method to figure your tax. See the
instructions for line 42.
• Be sure to enter your identifying
number in the space provided on
page 1 of Form 1040-NR. Check that
your name and identifying number
agree with your identification
document, such as your social
security card or the IRS notice
assigning your ITIN.
• Make sure your name and address
are correct.
• If you live in an apartment, be sure
to include your apartment number in
your address.
• If you received capital gain
distributions but were not required to
file Schedule D (Form 1040 or
1040-SR), make sure you checked
the box on line 14.
• Remember to sign and date Form
1040-NR and enter your occupation in
the United States.
• Attach your Form(s) W-2 and other
required forms and schedules. Put all
forms and schedules in the proper
order. See Assemble Your Return,
earlier.
• If you owe tax and are paying by
check or money order, be sure to
include all the required information on
your payment. See the instructions for
line 75 for details.
• Do not file more than one original
return for the same year, even if you
have not gotten your refund or have
not heard from the IRS since you filed.
Filing more than one original return for
the same year, or sending in more
than one copy of the same return
(unless we ask you to do so), could
delay your refund.
• Make sure that if you, your spouse,
or your dependent was enrolled in
Marketplace coverage and advance
payments of the premium tax credit
were made on your or their behalf,
that you attached Form 8962. You
may have to repay excess advance
payments even if someone else
enrolled these individuals. See the
instructions for line 44 and the
Instructions for Form 8962. You or
whoever enrolled you should have
received Form 1095-A from the
Marketplace with information about
who was covered and any advance
payments of the premium tax credit.

Income Tax Withholding
and Estimated Tax
Payments for 2020

In general, you do not have to make
estimated tax payments if you expect
that your 2020 Form 1040-NR will
show a tax refund or a tax balance
due of less than $1,000. If your total
estimated tax for 2020 is $1,000 or
more, see Form 1040-ES (NR) and
Pub. 505 for a worksheet you can use
to see if you have to make estimated
tax payments. For more details, see
Pub. 505.
For more information on

TIP withholding or estimated tax

payments, see Paying Tax
Through Withholding or Estimated
Tax in chapter 8 of Pub. 519.

Secure Your Tax Records
From Identity Theft

Identity theft occurs when someone
uses your personal information, such
as your name, social security number
(SSN), or other identifying
information, without your permission,
to commit fraud or other crimes. An
identity thief may use your SSN to get
a job or may file a tax return using
your SSN to receive a refund.
To reduce your risk:

• Protect your SSN,
• Ensure your employer is protecting

your SSN, and
• Be careful when choosing a tax
preparer.

If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to
the name and phone number printed
on the IRS notice or letter. 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 you
should 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
-56-

Advocate helpline at 877-777-4778.
People who are deaf, hard of hearing,
or who have a speech disability and
who have access to TTY/TDD
equipment can call 800-829-4059.
Persons who are deaf, hard of
hearing, or who have a speech
disability can also contact the IRS
through relay services such as the
Federal Relay Service, available at
GSA.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes.
Phishing is the creation and use of
email and websites designed to mimic
legitimate business emails and
websites. The most common form is
sending an email to a user falsely
claiming to be an established
legitimate enterprise in an attempt to
scam the user into surrendering
private information that will be used
for identity theft.
The IRS does not initiate contacts
with taxpayers via emails. Also, the
IRS does not request detailed
personal information through email or
ask taxpayers for the PIN numbers,
passwords, or similar secret access
information for their credit card, bank,
or other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward
the message to [email protected].
You may also report misuse of the IRS
name, logo, forms, or other IRS
property to the Treasury Inspector
General for Tax Administration toll
free at 800-366-4484. People who are
deaf, hard of hearing, or have a
speech disability and who have
access to TTY/TDD equipment can
call 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 may contact
them at FTC.gov/idtheft or
877-IDTHEFT (877-438-4338). If you
have been a victim of identity theft,
see IdentityTheft.gov and Pub. 5027.
People who are deaf, hard of hearing,
or have a speech disability and who
have access to TTY/TDD equipment
can call 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.

Instructions for Form 1040-NR (2019)

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.
Do not add your gift to any tax you
may owe. See the instructions for
line 75 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
TIP this gift on your 2020 tax
return.

How Long Should Records
Be Kept?

Keep a copy of your tax return,
worksheets you used, and records of
all items appearing on it (such as
Forms W-2, 1042-S, and 1099) until
the statute of limitations runs out for
that return. Usually, this is 3 years
from the date the return was due or
filed or 2 years from the date the tax
was paid, whichever is later. You
should keep some records longer. For
example, keep property records
(including those on your home) as
long as they are needed to figure the
basis of the original or replacement
property. For more details, see
chapter 1 of Pub. 17.

How Do You Amend Your
Tax Return?

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

Instructions for Form 1040-NR (2019)

file Form 1040-X 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 for details.
Use the Where's My Amended
Return? 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.

How Do You Get a Copy of
Your Tax Return
Information?

Tax return transcripts are free and are
generally 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
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.

Death of a Taxpayer

If a taxpayer died before filing a return
for 2019, 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 that
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
-57-

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 1040-NR 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, use Tax Topic
356 at IRS.gov/TaxTopics or see Pub.
559, Survivors, Executors, and
Administrators.

Past Due Returns

If you or someone you know needs to
file past due tax returns, use 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 shown in the latest Form
1040-NR instructions. For example, if
you are filing a 2016 return in 2020,
use the address in Where To File,
earlier. However, if you got an IRS
notice, mail the return to the address
in the notice.

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.

Preparing and filing your tax return. After receiving your wage and
earning statements (Form W-2,
W-2G, 1099-R, 1099-MISC) from all
employers and interest and dividend
statements from banks (Forms 1099),
you can 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 with
low-to-moderate incomes, 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 return 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 return 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.
• Go to IRS.gov/Forms to search for
our forms, instructions, and
publications. You will find details on
2019 tax changes and hundreds of
interactive links to help you find
answers to your questions.
• You may also be able to access tax
law information in your electronic filing
software.
Tax reform. Tax reform legislation
affects individuals, businesses, and
tax-exempt and government entities.
Go to IRS.gov/TaxReform for
information and updates on how this
legislation affects your taxes.
IRS social media. Go to IRS.gov/
SocialMedia to see the various social
media tools the IRS uses to share the
latest information on tax changes,
scam alerts, initiatives, products, and
services. At the IRS, privacy and
security are paramount. We use these
tools to share public information with
you. Don’t post your social security
number or other confidential
information on social media sites.
Always protect your identity when
using any social networking site.

The following IRS YouTube
channels provide short, informative
videos on various tax-related topics in
English, Spanish, and ASL.
• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingual.
• Youtube.com/irsvideosASL.
Watching IRS videos. The IRS
Video portal (IRSVideos.gov) contains
video and audio presentations for
individuals, small businesses, and tax
professionals.
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 can
also download and view popular tax
publications and instructions
(including the 1040 and 1040-SR
instructions) on mobile devices as an
eBook at no charge at IRS.gov/
eBooks. Or you can go to IRS.gov/
OrderForms to place an order and
have them mailed to you within 10
business days.
Access your online account (individual taxpayers only). Go to
IRS.gov/Account to securely access
information about your federal tax
account.
• View the amount you owe, pay
online, or set up an online payment
agreement.
• Access your tax records online.
• Review the past 24 months of your
payment history.
• Go to IRS.gov/SecureAccess to
review the required identity
authentication process.
Using direct deposit. The fastest
way to receive a tax return is to
combine direct deposit and IRS e-file.
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.
Delayed refund for returns claiming certain credits. The IRS can’t
issue refunds before mid-February
2020 for returns that claim the
additional child tax credit (ACTC).
This applies to the entire refund, not
just the portion associated with this
credit.
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
-58-

“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.
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.
• The Tax Withholding Estimator
(IRS.gov/W4App) makes it easier for
everyone to pay the correct amount of
tax during the year. The Estimator
replaces the Withholding Calculator.
The redesigned tool is a convenient,
online way to check and tailor your
withholding. It’s more user-friendly for
taxpayers, including retirees and
self-employed individuals. The new
and improved features include the
following.
• Easy to understand language;
• The ability to switch between
screens, correct previous entries, and
skip screens that do not apply;
• Tips and links to help you
determine if you qualify for tax credits
and deductions;
• A progress tracker;
• A self-employment tax feature; and
• Automatic calculation of taxable
social security benefits.
• The First Time Homebuyer Credit
Account Look-up (IRS.gov/
Homebuyer) tool provides information
on your repayments and account
balance.
Resolving tax-related identity theft
issues.
• The IRS does not 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.
• The IRS cannot issue refunds
before mid-February 2020 for returns
that claim the ACTC. This applies to
Instructions for Form 1040-NR (2019)

the entire refund, not just the portion
associated with these credits.
• 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.
• 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.
• Same-Day Wire: You may be able
to do same-day wire from your

Instructions for Form 1040-NR (2019)

financial institution. Contact your
financial institution for availability,
cost, and cut-off times.
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 to see if you can settle your
tax debt for less than the full amount
you owe. For more information on the
Offer in Compromise program, go to
IRS.gov/OIC.
Checking the status of an amended return. Go to IRS.gov/WMAR to
track the status of Form 1040-X
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
answered on IRS.gov without visiting
an IRS Taxpayer 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

-59-

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 times. 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.”
Getting tax information in other
languages. For taxpayers whose
native language isn’t English, we have
the following resources available.
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 Taxpayer Assistance
Centers (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.

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.

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.

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 1040-NR, page 2. Do not
include interest or penalties (other
than the estimated tax penalty) in the
amount you owe on line 75.

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
will also charge you interest on
-60-

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).

Instructions for Form 1040-NR (2019)

Penalties
Late filing. If you do not file your
return by the due date (including
extensions), the penalty is usually 5%
of the amount due for each month or
part of a month your return is late,
unless you have an explanation
meeting reasonable cause criteria. If
you have an explanation meeting the
criteria for reasonable cause, 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 $435 or the amount of any tax you
owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 1/2 of
1% of the unpaid amount for each
month or part of a month the tax is not
paid. The penalty can be as much as
25% of the unpaid amount. It applies
to any unpaid tax on the return. This
penalty is in addition to interest
charges on late payments.
Frivolous return. In addition to any
other penalties, the law imposes a
penalty of $5,000 for filing a frivolous
return. A frivolous return is one that
does not contain information needed
to figure the correct tax or shows a
substantially incorrect tax because
you take a frivolous position or desire
to delay or interfere with the tax laws.
This includes altering or striking out
the preprinted language above the
space where you sign. For a list of
positions identified as frivolous, see
Notice 2010-33, 2010-17 I.R.B. 609,
available at IRS.gov/irb/
2010-17_IRB#NOT-2010-33.
Other. Other penalties can be
imposed for negligence, substantial
understatement of tax, reportable
transaction understatements, filing an
erroneous refund claim, and fraud.
Criminal penalties may be imposed
for willful failure to file, tax evasion,
making a false statement, or identity
theft. See chapter 7 of Pub. 519 for
details on some of these penalties.

Refund Information
To check the status
of your refund, go
to Check My
Refund Status at IRS.gov/Refunds, or
use the free IRS2Go app, 24 hours a
day, 7 days a week. Information about
your return will generally be available
within 4 weeks after you mail a paper
return.
To use Check My Refund
Status, have a copy of your
tax return handy. You will
need to enter the following information
from your return.

• Your social security number (or
individual taxpayer identification
number).
• Your filing status.
• 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.
Refunds of certain withholding tax.
The processing of refund requests of
tax withheld and reported on a Form
1042-S, Form 8805, or Form 8288-A
may require additional time. 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
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 paper
return.
Do not send in a copy of your return
unless asked to do so.
To get a refund, you must generally
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 is also available
in Spanish at IRS.gov/Espanol and
800-829-1954.

Instructions for Form 1040-NR (2019)

-61-

Tax Topics

All topics are available in Spanish.
You can read these Tax Topics at
IRS.gov/TaxTopics.
Tax information for aliens.
• 851 Resident and nonresident
aliens
• 856 Foreign tax credit
• 857 Individual taxpayer
identification number (ITIN)—Form
W-7
• 858 Alien tax clearance

Disclosure, Privacy Act,
and Paperwork Reduction
Act Notice

We ask for the information on this
form to carry out the Internal Revenue
laws of the United States. Sections
6001, 6011, and 6012(a) and their
regulations require that you give us
the information.
We need it to ensure that you are
complying with these laws and to
allow us to figure and collect the right
amount of tax. Section 6109 requires
you to provide your identifying
number. If you fail to provide the
requested information in a timely
manner, you may be charged
penalties and interest and be subject
to criminal prosecution. We may also
have to disallow the exemptions,
exclusions, credits, deductions, or
adjustments; this could make the tax
higher or delay any refund. Interest
may also be charged.
This notice applies to all papers
you file with us, including this tax
return. It also applies to any questions
we need to ask to complete, correct,
or process your return; figure your tax;
and collect tax, interest, or penalties.
You are not required to provide the
information requested on a form that
is subject to the Paperwork Reduction
Act unless the form displays a valid
OMB control number. Books or
records relating to a form or its
instructions must be retained as long
as their contents may become
material in the administration of any
Internal Revenue law.
Generally, tax returns and return
information are confidential, as
required by section 6103. However,
section 6103 allows or requires the
Internal Revenue Service to disclose
or give the information shown on your

tax return to others as described in the
Code. For example, we may disclose
your tax information to the
Department of Justice, to enforce
federal civil and criminal tax laws, and
to cities, states, the District of
Columbia, and U.S. commonwealths
or possessions to carry out their tax
laws. We may disclose your tax
information to the Department of
Treasury and contractors for tax
administration purposes; and to other
persons as necessary to obtain
information needed to determine the
amount of or to collect the tax you
owe. We may disclose your tax
information to the Comptroller
General of the United States to permit
review of the Internal Revenue
Service. We may disclose your tax
information to committees of
Congress; federal, state, and local
child support agencies; and to other
federal agencies for purposes of
determining entitlement for benefits or
the eligibility for and the repayment of
loans. We may also disclose this
information to other countries under a
tax treaty, to federal and state
agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence
agencies to combat terrorism. Keep
this notice with your records. It may
help you if we ask you for other
information. If you have any questions
about the rules for filing and giving

information, call or visit any Internal
Revenue Service office.

comments as we revise our tax forms
and instructions.

We Welcome Comments on
Forms

Estimates of Taxpayer Burden

We try to create forms and
instructions that can be easily
understood. Often, this is difficult to
do because our tax laws are very
complex. For some people with
income mostly from wages, filling in
the forms is easy. For others who
have businesses, pensions, stocks,
rental income, or other investments, it
is more difficult.

We welcome your comments about
these instructions and your
suggestions for future editions. You
can send us comments through
IRS.gov/FormComments. Or you can
write to the:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW
IR-6526
Washington, DC 20224
U.S.A.
Don't send your Form 1040-NR to this
office. Instead, see Where To File,
earlier.
Although we cannot respond
individually to each comment
received, we do appreciate your
feedback and will consider your

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
1040-NR is 11 hours, with an average
cost of $210 (see the amount in the
table below), per return. This average
includes all related forms and
schedules, across all preparation
methods and taxpayer activities.
Within these estimates, there is
significant variation in taxpayer
activity.

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, you can
contact us at either one of the
addresses shown under We Welcome
Comments on Forms, earlier.

Estimates of Taxpayer Burden
The table shows burden estimates as of October 2019, for taxpayers filing a 2019 Form 1040-NR tax return.
Form

Average Time Burden (Hours)

Average Cost*

1040-NR

11

$210

* Dollars rounded to the nearest $10.

-62-

Instructions for Form 1040-NR (2019)

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 in your local
directory 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 or 1040-SR.
Go to TaxChanges.us for more information.
TAS for Tax Professionals
TAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and
ways to let TAS know about systemic problems you’ve seen in your practice.

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. To find a clinic near you, visit IRS.gov/LITC or see
IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available online at IRS.gov or by calling the
IRS tollfree at 1-800-829-3676.

Instructions for Form 1040-NR (2019)

-63-

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).

-64-

Instructions for Form 1040-NR (2019)

2019
Tax Table

!

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

Example. Mr. Green is filing as a qualifying widower. His
taxable income on line 41 of Form 1040-NR is $25,300.
First, he finds the $25,300–25,350 taxable income line.
Next he finds the column for qualifying widower and reads
down the column. The amount shown where the taxable
income line and filing status column meet is $2,651. This is
the tax amount he must enter on line 42 of his Form
1040-NR.
If line 41
(taxable
income) is—
At
least

If line 41
(taxable
income) is—

And you are—

But
less
than

Single

Sample Table
At
least

CAUTION

Qualifying
Widow(er)

At
least

Married
filing
separately

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

Single

Qualifying
Widow(er)

Single

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

2,833
2,839
2,845
2,851

Qualifying
Widow(er)

Married
filing
separately

At
least

And you are—

But
less
than

Single

Qualifying
Widow(er)

Your tax is—

Your tax is—
0
5
15
25
50

5
15
25
50
75

0
1
2
4
6

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

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

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

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

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

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

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

84
86
89
91
94

950
975

975
1,000

96
99

96
99

96
99

Married
filing
separately

Your tax is—
2,639
2,833
2,645
2,839
2,845
2,651
2,657
2,851

If line 41
(taxable
income) is—

And you are—

But
less
than

But
less
than

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

289
291
294
296
299

(Continued)

- 65 -

Instructions for Form 1040-NR (2019)

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

If line 41
(taxable
income) is—

And you are—

But
less
than

Single

Qualifying
Widow(er)

Married
filing
separately

At
least

If line 41
(taxable
income) is—

And you are—

But
less
than

Single

Qualifying
Widow(er)

Your tax is—

Married
filing
separately

At
least

And you are—

But
less
than

Single

Qualifying
Widow(er)

Your tax is—

Your tax is—

6,000

3,000

Married
filing
separately

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

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

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

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

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

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

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

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

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
958
963
968
973

953
958
963
968
973

953
958
963
968
973

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

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

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

979
985
991
997
1,003

978
983
988
993
998

979
985
991
997
1,003

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

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

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

1,009
1,015
1,021
1,027
1,033

1,003
1,008
1,013
1,018
1,023

1,009
1,015
1,021
1,027
1,033

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

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

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

1,039
1,045
1,051
1,057
1,063

1,028
1,033
1,038
1,043
1,048

1,039
1,045
1,051
1,057
1,063

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

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

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

1,069
1,075
1,081
1,087
1,093

1,053
1,058
1,063
1,068
1,073

1,069
1,075
1,081
1,087
1,093

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

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

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

1,099
1,105
1,111
1,117
1,123

1,078
1,083
1,088
1,093
1,098

1,099
1,105
1,111
1,117
1,123

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

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

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

1,129
1,135
1,141
1,147
1,153

1,103
1,108
1,113
1,118
1,123

1,129
1,135
1,141
1,147
1,153

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

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

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

1,159
1,165
1,171
1,177
1,183

1,128
1,133
1,138
1,143
1,148

1,159
1,165
1,171
1,177
1,183

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

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

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

1,189
1,195
1,201
1,207
1,213

1,153
1,158
1,163
1,168
1,173

1,189
1,195
1,201
1,207
1,213

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

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

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

1,219
1,225
1,231
1,237
1,243

1,178
1,183
1,188
1,193
1,198

1,219
1,225
1,231
1,237
1,243

(Continued)

Instructions for Form 1040-NR (2019)

- 66 -

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

15,000

12,000

Qualifying
Widow(er)

18,000

12,000
12,050
12,100
12,150
12,200

12,050
12,100
12,150
12,200
12,250

1,249
1,255
1,261
1,267
1,273

1,203
1,208
1,213
1,218
1,223

1,249
1,255
1,261
1,267
1,273

15,000
15,050
15,100
15,150
15,200

15,050
15,100
15,150
15,200
15,250

1,609
1,615
1,621
1,627
1,633

1,503
1,508
1,513
1,518
1,523

1,609
1,615
1,621
1,627
1,633

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

1,969
1,975
1,981
1,987
1,993

1,803
1,808
1,813
1,818
1,823

1,969
1,975
1,981
1,987
1,993

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

1,279
1,285
1,291
1,297
1,303

1,228
1,233
1,238
1,243
1,248

1,279
1,285
1,291
1,297
1,303

15,250
15,300
15,350
15,400
15,450

15,300
15,350
15,400
15,450
15,500

1,639
1,645
1,651
1,657
1,663

1,528
1,533
1,538
1,543
1,548

1,639
1,645
1,651
1,657
1,663

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

1,999
2,005
2,011
2,017
2,023

1,828
1,833
1,838
1,843
1,848

1,999
2,005
2,011
2,017
2,023

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

1,309
1,315
1,321
1,327
1,333

1,253
1,258
1,263
1,268
1,273

1,309
1,315
1,321
1,327
1,333

15,500
15,550
15,600
15,650
15,700

15,550
15,600
15,650
15,700
15,750

1,669
1,675
1,681
1,687
1,693

1,553
1,558
1,563
1,568
1,573

1,669
1,675
1,681
1,687
1,693

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

2,029
2,035
2,041
2,047
2,053

1,853
1,858
1,863
1,868
1,873

2,029
2,035
2,041
2,047
2,053

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

1,339
1,345
1,351
1,357
1,363

1,278
1,283
1,288
1,293
1,298

1,339
1,345
1,351
1,357
1,363

15,750
15,800
15,850
15,900
15,950

15,800
15,850
15,900
15,950
16,000

1,699
1,705
1,711
1,717
1,723

1,578
1,583
1,588
1,593
1,598

1,699
1,705
1,711
1,717
1,723

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

2,059
2,065
2,071
2,077
2,083

1,878
1,883
1,888
1,893
1,898

2,059
2,065
2,071
2,077
2,083

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

1,369
1,375
1,381
1,387
1,393

1,303
1,308
1,313
1,318
1,323

1,369
1,375
1,381
1,387
1,393

16,000
16,050
16,100
16,150
16,200

16,050
16,100
16,150
16,200
16,250

1,729
1,735
1,741
1,747
1,753

1,603
1,608
1,613
1,618
1,623

1,729
1,735
1,741
1,747
1,753

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

2,089
2,095
2,101
2,107
2,113

1,903
1,908
1,913
1,918
1,923

2,089
2,095
2,101
2,107
2,113

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

1,399
1,405
1,411
1,417
1,423

1,328
1,333
1,338
1,343
1,348

1,399
1,405
1,411
1,417
1,423

16,250
16,300
16,350
16,400
16,450

16,300
16,350
16,400
16,450
16,500

1,759
1,765
1,771
1,777
1,783

1,628
1,633
1,638
1,643
1,648

1,759
1,765
1,771
1,777
1,783

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

2,119
2,125
2,131
2,137
2,143

1,928
1,933
1,938
1,943
1,949

2,119
2,125
2,131
2,137
2,143

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

1,429
1,435
1,441
1,447
1,453

1,353
1,358
1,363
1,368
1,373

1,429
1,435
1,441
1,447
1,453

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

1,789
1,795
1,801
1,807
1,813

1,653
1,658
1,663
1,668
1,673

1,789
1,795
1,801
1,807
1,813

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

2,149
2,155
2,161
2,167
2,173

1,955
1,961
1,967
1,973
1,979

2,149
2,155
2,161
2,167
2,173

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

1,459
1,465
1,471
1,477
1,483

1,378
1,383
1,388
1,393
1,398

1,459
1,465
1,471
1,477
1,483

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

1,819
1,825
1,831
1,837
1,843

1,678
1,683
1,688
1,693
1,698

1,819
1,825
1,831
1,837
1,843

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

2,179
2,185
2,191
2,197
2,203

1,985
1,991
1,997
2,003
2,009

2,179
2,185
2,191
2,197
2,203

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

1,489
1,495
1,501
1,507
1,513

1,403
1,408
1,413
1,418
1,423

1,489
1,495
1,501
1,507
1,513

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

1,849
1,855
1,861
1,867
1,873

1,703
1,708
1,713
1,718
1,723

1,849
1,855
1,861
1,867
1,873

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

2,209
2,215
2,221
2,227
2,233

2,015
2,021
2,027
2,033
2,039

2,209
2,215
2,221
2,227
2,233

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

1,519
1,525
1,531
1,537
1,543

1,428
1,433
1,438
1,443
1,448

1,519
1,525
1,531
1,537
1,543

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

1,879
1,885
1,891
1,897
1,903

1,728
1,733
1,738
1,743
1,748

1,879
1,885
1,891
1,897
1,903

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

2,239
2,245
2,251
2,257
2,263

2,045
2,051
2,057
2,063
2,069

2,239
2,245
2,251
2,257
2,263

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

1,549
1,555
1,561
1,567
1,573

1,453
1,458
1,463
1,468
1,473

1,549
1,555
1,561
1,567
1,573

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

1,909
1,915
1,921
1,927
1,933

1,753
1,758
1,763
1,768
1,773

1,909
1,915
1,921
1,927
1,933

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

2,269
2,275
2,281
2,287
2,293

2,075
2,081
2,087
2,093
2,099

2,269
2,275
2,281
2,287
2,293

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

1,579
1,585
1,591
1,597
1,603

1,478
1,483
1,488
1,493
1,498

1,579
1,585
1,591
1,597
1,603

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

1,939
1,945
1,951
1,957
1,963

1,778
1,783
1,788
1,793
1,798

1,939
1,945
1,951
1,957
1,963

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

2,299
2,305
2,311
2,317
2,323

2,105
2,111
2,117
2,123
2,129

2,299
2,305
2,311
2,317
2,323

(Continued)

- 67 -

Instructions for Form 1040-NR (2019)

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

24,000

21,000

Qualifying
Widow(er)

27,000

21,000
21,050
21,100
21,150
21,200

21,050
21,100
21,150
21,200
21,250

2,329
2,335
2,341
2,347
2,353

2,135
2,141
2,147
2,153
2,159

2,329
2,335
2,341
2,347
2,353

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

2,689
2,695
2,701
2,707
2,713

2,495
2,501
2,507
2,513
2,519

2,689
2,695
2,701
2,707
2,713

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

3,049
3,055
3,061
3,067
3,073

2,855
2,861
2,867
2,873
2,879

3,049
3,055
3,061
3,067
3,073

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

2,359
2,365
2,371
2,377
2,383

2,165
2,171
2,177
2,183
2,189

2,359
2,365
2,371
2,377
2,383

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

2,719
2,725
2,731
2,737
2,743

2,525
2,531
2,537
2,543
2,549

2,719
2,725
2,731
2,737
2,743

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

3,079
3,085
3,091
3,097
3,103

2,885
2,891
2,897
2,903
2,909

3,079
3,085
3,091
3,097
3,103

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

2,389
2,395
2,401
2,407
2,413

2,195
2,201
2,207
2,213
2,219

2,389
2,395
2,401
2,407
2,413

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

2,749
2,755
2,761
2,767
2,773

2,555
2,561
2,567
2,573
2,579

2,749
2,755
2,761
2,767
2,773

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

3,109
3,115
3,121
3,127
3,133

2,915
2,921
2,927
2,933
2,939

3,109
3,115
3,121
3,127
3,133

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

2,419
2,425
2,431
2,437
2,443

2,225
2,231
2,237
2,243
2,249

2,419
2,425
2,431
2,437
2,443

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

2,779
2,785
2,791
2,797
2,803

2,585
2,591
2,597
2,603
2,609

2,779
2,785
2,791
2,797
2,803

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

3,139
3,145
3,151
3,157
3,163

2,945
2,951
2,957
2,963
2,969

3,139
3,145
3,151
3,157
3,163

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

2,449
2,455
2,461
2,467
2,473

2,255
2,261
2,267
2,273
2,279

2,449
2,455
2,461
2,467
2,473

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

2,809
2,815
2,821
2,827
2,833

2,615
2,621
2,627
2,633
2,639

2,809
2,815
2,821
2,827
2,833

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

3,169
3,175
3,181
3,187
3,193

2,975
2,981
2,987
2,993
2,999

3,169
3,175
3,181
3,187
3,193

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

2,479
2,485
2,491
2,497
2,503

2,285
2,291
2,297
2,303
2,309

2,479
2,485
2,491
2,497
2,503

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

2,839
2,845
2,851
2,857
2,863

2,645
2,651
2,657
2,663
2,669

2,839
2,845
2,851
2,857
2,863

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

3,199
3,205
3,211
3,217
3,223

3,005
3,011
3,017
3,023
3,029

3,199
3,205
3,211
3,217
3,223

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

2,509
2,515
2,521
2,527
2,533

2,315
2,321
2,327
2,333
2,339

2,509
2,515
2,521
2,527
2,533

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

2,869
2,875
2,881
2,887
2,893

2,675
2,681
2,687
2,693
2,699

2,869
2,875
2,881
2,887
2,893

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

3,229
3,235
3,241
3,247
3,253

3,035
3,041
3,047
3,053
3,059

3,229
3,235
3,241
3,247
3,253

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

2,539
2,545
2,551
2,557
2,563

2,345
2,351
2,357
2,363
2,369

2,539
2,545
2,551
2,557
2,563

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

2,899
2,905
2,911
2,917
2,923

2,705
2,711
2,717
2,723
2,729

2,899
2,905
2,911
2,917
2,923

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

3,259
3,265
3,271
3,277
3,283

3,065
3,071
3,077
3,083
3,089

3,259
3,265
3,271
3,277
3,283

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

2,569
2,575
2,581
2,587
2,593

2,375
2,381
2,387
2,393
2,399

2,569
2,575
2,581
2,587
2,593

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

2,929
2,935
2,941
2,947
2,953

2,735
2,741
2,747
2,753
2,759

2,929
2,935
2,941
2,947
2,953

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

3,289
3,295
3,301
3,307
3,313

3,095
3,101
3,107
3,113
3,119

3,289
3,295
3,301
3,307
3,313

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

2,599
2,605
2,611
2,617
2,623

2,405
2,411
2,417
2,423
2,429

2,599
2,605
2,611
2,617
2,623

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

2,959
2,965
2,971
2,977
2,983

2,765
2,771
2,777
2,783
2,789

2,959
2,965
2,971
2,977
2,983

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

3,319
3,325
3,331
3,337
3,343

3,125
3,131
3,137
3,143
3,149

3,319
3,325
3,331
3,337
3,343

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

2,629
2,635
2,641
2,647
2,653

2,435
2,441
2,447
2,453
2,459

2,629
2,635
2,641
2,647
2,653

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

2,989
2,995
3,001
3,007
3,013

2,795
2,801
2,807
2,813
2,819

2,989
2,995
3,001
3,007
3,013

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

3,349
3,355
3,361
3,367
3,373

3,155
3,161
3,167
3,173
3,179

3,349
3,355
3,361
3,367
3,373

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

2,659
2,665
2,671
2,677
2,683

2,465
2,471
2,477
2,483
2,489

2,659
2,665
2,671
2,677
2,683

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

3,019
3,025
3,031
3,037
3,043

2,825
2,831
2,837
2,843
2,849

3,019
3,025
3,031
3,037
3,043

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

3,379
3,385
3,391
3,397
3,403

3,185
3,191
3,197
3,203
3,209

3,379
3,385
3,391
3,397
3,403

(Continued)

Instructions for Form 1040-NR (2019)

- 68 -

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

33,000

30,000

Qualifying
Widow(er)

36,000

30,000
30,050
30,100
30,150
30,200

30,050
30,100
30,150
30,200
30,250

3,409
3,415
3,421
3,427
3,433

3,215
3,221
3,227
3,233
3,239

3,409
3,415
3,421
3,427
3,433

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

3,769
3,775
3,781
3,787
3,793

3,575
3,581
3,587
3,593
3,599

3,769
3,775
3,781
3,787
3,793

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

4,129
4,135
4,141
4,147
4,153

3,935
3,941
3,947
3,953
3,959

4,129
4,135
4,141
4,147
4,153

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

3,439
3,445
3,451
3,457
3,463

3,245
3,251
3,257
3,263
3,269

3,439
3,445
3,451
3,457
3,463

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

3,799
3,805
3,811
3,817
3,823

3,605
3,611
3,617
3,623
3,629

3,799
3,805
3,811
3,817
3,823

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

4,159
4,165
4,171
4,177
4,183

3,965
3,971
3,977
3,983
3,989

4,159
4,165
4,171
4,177
4,183

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

3,469
3,475
3,481
3,487
3,493

3,275
3,281
3,287
3,293
3,299

3,469
3,475
3,481
3,487
3,493

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

3,829
3,835
3,841
3,847
3,853

3,635
3,641
3,647
3,653
3,659

3,829
3,835
3,841
3,847
3,853

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

4,189
4,195
4,201
4,207
4,213

3,995
4,001
4,007
4,013
4,019

4,189
4,195
4,201
4,207
4,213

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

3,499
3,505
3,511
3,517
3,523

3,305
3,311
3,317
3,323
3,329

3,499
3,505
3,511
3,517
3,523

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

3,859
3,865
3,871
3,877
3,883

3,665
3,671
3,677
3,683
3,689

3,859
3,865
3,871
3,877
3,883

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

4,219
4,225
4,231
4,237
4,243

4,025
4,031
4,037
4,043
4,049

4,219
4,225
4,231
4,237
4,243

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

3,529
3,535
3,541
3,547
3,553

3,335
3,341
3,347
3,353
3,359

3,529
3,535
3,541
3,547
3,553

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

3,889
3,895
3,901
3,907
3,913

3,695
3,701
3,707
3,713
3,719

3,889
3,895
3,901
3,907
3,913

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

4,249
4,255
4,261
4,267
4,273

4,055
4,061
4,067
4,073
4,079

4,249
4,255
4,261
4,267
4,273

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

3,559
3,565
3,571
3,577
3,583

3,365
3,371
3,377
3,383
3,389

3,559
3,565
3,571
3,577
3,583

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

3,919
3,925
3,931
3,937
3,943

3,725
3,731
3,737
3,743
3,749

3,919
3,925
3,931
3,937
3,943

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

4,279
4,285
4,291
4,297
4,303

4,085
4,091
4,097
4,103
4,109

4,279
4,285
4,291
4,297
4,303

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

3,589
3,595
3,601
3,607
3,613

3,395
3,401
3,407
3,413
3,419

3,589
3,595
3,601
3,607
3,613

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

3,949
3,955
3,961
3,967
3,973

3,755
3,761
3,767
3,773
3,779

3,949
3,955
3,961
3,967
3,973

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

4,309
4,315
4,321
4,327
4,333

4,115
4,121
4,127
4,133
4,139

4,309
4,315
4,321
4,327
4,333

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

3,619
3,625
3,631
3,637
3,643

3,425
3,431
3,437
3,443
3,449

3,619
3,625
3,631
3,637
3,643

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

3,979
3,985
3,991
3,997
4,003

3,785
3,791
3,797
3,803
3,809

3,979
3,985
3,991
3,997
4,003

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

4,339
4,345
4,351
4,357
4,363

4,145
4,151
4,157
4,163
4,169

4,339
4,345
4,351
4,357
4,363

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

3,649
3,655
3,661
3,667
3,673

3,455
3,461
3,467
3,473
3,479

3,649
3,655
3,661
3,667
3,673

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

4,009
4,015
4,021
4,027
4,033

3,815
3,821
3,827
3,833
3,839

4,009
4,015
4,021
4,027
4,033

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

4,369
4,375
4,381
4,387
4,393

4,175
4,181
4,187
4,193
4,199

4,369
4,375
4,381
4,387
4,393

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

3,679
3,685
3,691
3,697
3,703

3,485
3,491
3,497
3,503
3,509

3,679
3,685
3,691
3,697
3,703

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

4,039
4,045
4,051
4,057
4,063

3,845
3,851
3,857
3,863
3,869

4,039
4,045
4,051
4,057
4,063

38,250
38,300
38,350
38,400
38,450

38,300
38,350
38,400
38,450
38,500

4,399
4,405
4,411
4,417
4,423

4,205
4,211
4,217
4,223
4,229

4,399
4,405
4,411
4,417
4,423

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

3,709
3,715
3,721
3,727
3,733

3,515
3,521
3,527
3,533
3,539

3,709
3,715
3,721
3,727
3,733

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

4,069
4,075
4,081
4,087
4,093

3,875
3,881
3,887
3,893
3,899

4,069
4,075
4,081
4,087
4,093

38,500
38,550
38,600
38,650
38,700

38,550
38,600
38,650
38,700
38,750

4,429
4,435
4,441
4,447
4,453

4,235
4,241
4,247
4,253
4,259

4,429
4,435
4,441
4,447
4,453

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

3,739
3,745
3,751
3,757
3,763

3,545
3,551
3,557
3,563
3,569

3,739
3,745
3,751
3,757
3,763

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

4,099
4,105
4,111
4,117
4,123

3,905
3,911
3,917
3,923
3,929

4,099
4,105
4,111
4,117
4,123

38,750
38,800
38,850
38,900
38,950

38,800
38,850
38,900
38,950
39,000

4,459
4,465
4,471
4,477
4,483

4,265
4,271
4,277
4,283
4,289

4,459
4,465
4,471
4,477
4,483

(Continued)

- 69 -

Instructions for Form 1040-NR (2019)

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

42,000

39,000

Qualifying
Widow(er)

45,000

39,000
39,050
39,100
39,150
39,200

39,050
39,100
39,150
39,200
39,250

4,489
4,495
4,501
4,507
4,513

4,295
4,301
4,307
4,313
4,319

4,489
4,495
4,501
4,507
4,513

42,000
42,050
42,100
42,150
42,200

42,050
42,100
42,150
42,200
42,250

5,104
5,115
5,126
5,137
5,148

4,655
4,661
4,667
4,673
4,679

5,104
5,115
5,126
5,137
5,148

45,000
45,050
45,100
45,150
45,200

45,050
45,100
45,150
45,200
45,250

5,764
5,775
5,786
5,797
5,808

5,015
5,021
5,027
5,033
5,039

5,764
5,775
5,786
5,797
5,808

39,250
39,300
39,350
39,400
39,450

39,300
39,350
39,400
39,450
39,500

4,519
4,525
4,531
4,537
4,543

4,325
4,331
4,337
4,343
4,349

4,519
4,525
4,531
4,537
4,543

42,250
42,300
42,350
42,400
42,450

42,300
42,350
42,400
42,450
42,500

5,159
5,170
5,181
5,192
5,203

4,685
4,691
4,697
4,703
4,709

5,159
5,170
5,181
5,192
5,203

45,250
45,300
45,350
45,400
45,450

45,300
45,350
45,400
45,450
45,500

5,819
5,830
5,841
5,852
5,863

5,045
5,051
5,057
5,063
5,069

5,819
5,830
5,841
5,852
5,863

39,500
39,550
39,600
39,650
39,700

39,550
39,600
39,650
39,700
39,750

4,554
4,565
4,576
4,587
4,598

4,355
4,361
4,367
4,373
4,379

4,554
4,565
4,576
4,587
4,598

42,500
42,550
42,600
42,650
42,700

42,550
42,600
42,650
42,700
42,750

5,214
5,225
5,236
5,247
5,258

4,715
4,721
4,727
4,733
4,739

5,214
5,225
5,236
5,247
5,258

45,500
45,550
45,600
45,650
45,700

45,550
45,600
45,650
45,700
45,750

5,874
5,885
5,896
5,907
5,918

5,075
5,081
5,087
5,093
5,099

5,874
5,885
5,896
5,907
5,918

39,750
39,800
39,850
39,900
39,950

39,800
39,850
39,900
39,950
40,000

4,609
4,620
4,631
4,642
4,653

4,385
4,391
4,397
4,403
4,409

4,609
4,620
4,631
4,642
4,653

42,750
42,800
42,850
42,900
42,950

42,800
42,850
42,900
42,950
43,000

5,269
5,280
5,291
5,302
5,313

4,745
4,751
4,757
4,763
4,769

5,269
5,280
5,291
5,302
5,313

45,750
45,800
45,850
45,900
45,950

45,800
45,850
45,900
45,950
46,000

5,929
5,940
5,951
5,962
5,973

5,105
5,111
5,117
5,123
5,129

5,929
5,940
5,951
5,962
5,973

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

4,664
4,675
4,686
4,697
4,708

4,415
4,421
4,427
4,433
4,439

4,664
4,675
4,686
4,697
4,708

43,000
43,050
43,100
43,150
43,200

43,050
43,100
43,150
43,200
43,250

5,324
5,335
5,346
5,357
5,368

4,775
4,781
4,787
4,793
4,799

5,324
5,335
5,346
5,357
5,368

46,000
46,050
46,100
46,150
46,200

46,050
46,100
46,150
46,200
46,250

5,984
5,995
6,006
6,017
6,028

5,135
5,141
5,147
5,153
5,159

5,984
5,995
6,006
6,017
6,028

40,250
40,300
40,350
40,400
40,450

40,300
40,350
40,400
40,450
40,500

4,719
4,730
4,741
4,752
4,763

4,445
4,451
4,457
4,463
4,469

4,719
4,730
4,741
4,752
4,763

43,250
43,300
43,350
43,400
43,450

43,300
43,350
43,400
43,450
43,500

5,379
5,390
5,401
5,412
5,423

4,805
4,811
4,817
4,823
4,829

5,379
5,390
5,401
5,412
5,423

46,250
46,300
46,350
46,400
46,450

46,300
46,350
46,400
46,450
46,500

6,039
6,050
6,061
6,072
6,083

5,165
5,171
5,177
5,183
5,189

6,039
6,050
6,061
6,072
6,083

40,500
40,550
40,600
40,650
40,700

40,550
40,600
40,650
40,700
40,750

4,774
4,785
4,796
4,807
4,818

4,475
4,481
4,487
4,493
4,499

4,774
4,785
4,796
4,807
4,818

43,500
43,550
43,600
43,650
43,700

43,550
43,600
43,650
43,700
43,750

5,434
5,445
5,456
5,467
5,478

4,835
4,841
4,847
4,853
4,859

5,434
5,445
5,456
5,467
5,478

46,500
46,550
46,600
46,650
46,700

46,550
46,600
46,650
46,700
46,750

6,094
6,105
6,116
6,127
6,138

5,195
5,201
5,207
5,213
5,219

6,094
6,105
6,116
6,127
6,138

40,750
40,800
40,850
40,900
40,950

40,800
40,850
40,900
40,950
41,000

4,829
4,840
4,851
4,862
4,873

4,505
4,511
4,517
4,523
4,529

4,829
4,840
4,851
4,862
4,873

43,750
43,800
43,850
43,900
43,950

43,800
43,850
43,900
43,950
44,000

5,489
5,500
5,511
5,522
5,533

4,865
4,871
4,877
4,883
4,889

5,489
5,500
5,511
5,522
5,533

46,750
46,800
46,850
46,900
46,950

46,800
46,850
46,900
46,950
47,000

6,149
6,160
6,171
6,182
6,193

5,225
5,231
5,237
5,243
5,249

6,149
6,160
6,171
6,182
6,193

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

4,884
4,895
4,906
4,917
4,928

4,535
4,541
4,547
4,553
4,559

4,884
4,895
4,906
4,917
4,928

44,000
44,050
44,100
44,150
44,200

44,050
44,100
44,150
44,200
44,250

5,544
5,555
5,566
5,577
5,588

4,895
4,901
4,907
4,913
4,919

5,544
5,555
5,566
5,577
5,588

47,000
47,050
47,100
47,150
47,200

47,050
47,100
47,150
47,200
47,250

6,204
6,215
6,226
6,237
6,248

5,255
5,261
5,267
5,273
5,279

6,204
6,215
6,226
6,237
6,248

41,250
41,300
41,350
41,400
41,450

41,300
41,350
41,400
41,450
41,500

4,939
4,950
4,961
4,972
4,983

4,565
4,571
4,577
4,583
4,589

4,939
4,950
4,961
4,972
4,983

44,250
44,300
44,350
44,400
44,450

44,300
44,350
44,400
44,450
44,500

5,599
5,610
5,621
5,632
5,643

4,925
4,931
4,937
4,943
4,949

5,599
5,610
5,621
5,632
5,643

47,250
47,300
47,350
47,400
47,450

47,300
47,350
47,400
47,450
47,500

6,259
6,270
6,281
6,292
6,303

5,285
5,291
5,297
5,303
5,309

6,259
6,270
6,281
6,292
6,303

41,500
41,550
41,600
41,650
41,700

41,550
41,600
41,650
41,700
41,750

4,994
5,005
5,016
5,027
5,038

4,595
4,601
4,607
4,613
4,619

4,994
5,005
5,016
5,027
5,038

44,500
44,550
44,600
44,650
44,700

44,550
44,600
44,650
44,700
44,750

5,654
5,665
5,676
5,687
5,698

4,955
4,961
4,967
4,973
4,979

5,654
5,665
5,676
5,687
5,698

47,500
47,550
47,600
47,650
47,700

47,550
47,600
47,650
47,700
47,750

6,314
6,325
6,336
6,347
6,358

5,315
5,321
5,327
5,333
5,339

6,314
6,325
6,336
6,347
6,358

41,750
41,800
41,850
41,900
41,950

41,800
41,850
41,900
41,950
42,000

5,049
5,060
5,071
5,082
5,093

4,625
4,631
4,637
4,643
4,649

5,049
5,060
5,071
5,082
5,093

44,750
44,800
44,850
44,900
44,950

44,800
44,850
44,900
44,950
45,000

5,709
5,720
5,731
5,742
5,753

4,985
4,991
4,997
5,003
5,009

5,709
5,720
5,731
5,742
5,753

47,750
47,800
47,850
47,900
47,950

47,800
47,850
47,900
47,950
48,000

6,369
6,380
6,391
6,402
6,413

5,345
5,351
5,357
5,363
5,369

6,369
6,380
6,391
6,402
6,413

(Continued)

Instructions for Form 1040-NR (2019)

- 70 -

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

51,000

48,000

Qualifying
Widow(er)

54,000

48,000
48,050
48,100
48,150
48,200

48,050
48,100
48,150
48,200
48,250

6,424
6,435
6,446
6,457
6,468

5,375
5,381
5,387
5,393
5,399

6,424
6,435
6,446
6,457
6,468

51,000
51,050
51,100
51,150
51,200

51,050
51,100
51,150
51,200
51,250

7,084
7,095
7,106
7,117
7,128

5,735
5,741
5,747
5,753
5,759

7,084
7,095
7,106
7,117
7,128

54,000
54,050
54,100
54,150
54,200

54,050
54,100
54,150
54,200
54,250

7,744
7,755
7,766
7,777
7,788

6,095
6,101
6,107
6,113
6,119

7,744
7,755
7,766
7,777
7,788

48,250
48,300
48,350
48,400
48,450

48,300
48,350
48,400
48,450
48,500

6,479
6,490
6,501
6,512
6,523

5,405
5,411
5,417
5,423
5,429

6,479
6,490
6,501
6,512
6,523

51,250
51,300
51,350
51,400
51,450

51,300
51,350
51,400
51,450
51,500

7,139
7,150
7,161
7,172
7,183

5,765
5,771
5,777
5,783
5,789

7,139
7,150
7,161
7,172
7,183

54,250
54,300
54,350
54,400
54,450

54,300
54,350
54,400
54,450
54,500

7,799
7,810
7,821
7,832
7,843

6,125
6,131
6,137
6,143
6,149

7,799
7,810
7,821
7,832
7,843

48,500
48,550
48,600
48,650
48,700

48,550
48,600
48,650
48,700
48,750

6,534
6,545
6,556
6,567
6,578

5,435
5,441
5,447
5,453
5,459

6,534
6,545
6,556
6,567
6,578

51,500
51,550
51,600
51,650
51,700

51,550
51,600
51,650
51,700
51,750

7,194
7,205
7,216
7,227
7,238

5,795
5,801
5,807
5,813
5,819

7,194
7,205
7,216
7,227
7,238

54,500
54,550
54,600
54,650
54,700

54,550
54,600
54,650
54,700
54,750

7,854
7,865
7,876
7,887
7,898

6,155
6,161
6,167
6,173
6,179

7,854
7,865
7,876
7,887
7,898

48,750
48,800
48,850
48,900
48,950

48,800
48,850
48,900
48,950
49,000

6,589
6,600
6,611
6,622
6,633

5,465
5,471
5,477
5,483
5,489

6,589
6,600
6,611
6,622
6,633

51,750
51,800
51,850
51,900
51,950

51,800
51,850
51,900
51,950
52,000

7,249
7,260
7,271
7,282
7,293

5,825
5,831
5,837
5,843
5,849

7,249
7,260
7,271
7,282
7,293

54,750
54,800
54,850
54,900
54,950

54,800
54,850
54,900
54,950
55,000

7,909
7,920
7,931
7,942
7,953

6,185
6,191
6,197
6,203
6,209

7,909
7,920
7,931
7,942
7,953

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

6,644
6,655
6,666
6,677
6,688

5,495
5,501
5,507
5,513
5,519

6,644
6,655
6,666
6,677
6,688

52,000
52,050
52,100
52,150
52,200

52,050
52,100
52,150
52,200
52,250

7,304
7,315
7,326
7,337
7,348

5,855
5,861
5,867
5,873
5,879

7,304
7,315
7,326
7,337
7,348

55,000
55,050
55,100
55,150
55,200

55,050
55,100
55,150
55,200
55,250

7,964
7,975
7,986
7,997
8,008

6,215
6,221
6,227
6,233
6,239

7,964
7,975
7,986
7,997
8,008

49,250
49,300
49,350
49,400
49,450

49,300
49,350
49,400
49,450
49,500

6,699
6,710
6,721
6,732
6,743

5,525
5,531
5,537
5,543
5,549

6,699
6,710
6,721
6,732
6,743

52,250
52,300
52,350
52,400
52,450

52,300
52,350
52,400
52,450
52,500

7,359
7,370
7,381
7,392
7,403

5,885
5,891
5,897
5,903
5,909

7,359
7,370
7,381
7,392
7,403

55,250
55,300
55,350
55,400
55,450

55,300
55,350
55,400
55,450
55,500

8,019
8,030
8,041
8,052
8,063

6,245
6,251
6,257
6,263
6,269

8,019
8,030
8,041
8,052
8,063

49,500
49,550
49,600
49,650
49,700

49,550
49,600
49,650
49,700
49,750

6,754
6,765
6,776
6,787
6,798

5,555
5,561
5,567
5,573
5,579

6,754
6,765
6,776
6,787
6,798

52,500
52,550
52,600
52,650
52,700

52,550
52,600
52,650
52,700
52,750

7,414
7,425
7,436
7,447
7,458

5,915
5,921
5,927
5,933
5,939

7,414
7,425
7,436
7,447
7,458

55,500
55,550
55,600
55,650
55,700

55,550
55,600
55,650
55,700
55,750

8,074
8,085
8,096
8,107
8,118

6,275
6,281
6,287
6,293
6,299

8,074
8,085
8,096
8,107
8,118

49,750
49,800
49,850
49,900
49,950

49,800
49,850
49,900
49,950
50,000

6,809
6,820
6,831
6,842
6,853

5,585
5,591
5,597
5,603
5,609

6,809
6,820
6,831
6,842
6,853

52,750
52,800
52,850
52,900
52,950

52,800
52,850
52,900
52,950
53,000

7,469
7,480
7,491
7,502
7,513

5,945
5,951
5,957
5,963
5,969

7,469
7,480
7,491
7,502
7,513

55,750
55,800
55,850
55,900
55,950

55,800
55,850
55,900
55,950
56,000

8,129
8,140
8,151
8,162
8,173

6,305
6,311
6,317
6,323
6,329

8,129
8,140
8,151
8,162
8,173

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

6,864
6,875
6,886
6,897
6,908

5,615
5,621
5,627
5,633
5,639

6,864
6,875
6,886
6,897
6,908

53,000
53,050
53,100
53,150
53,200

53,050
53,100
53,150
53,200
53,250

7,524
7,535
7,546
7,557
7,568

5,975
5,981
5,987
5,993
5,999

7,524
7,535
7,546
7,557
7,568

56,000
56,050
56,100
56,150
56,200

56,050
56,100
56,150
56,200
56,250

8,184
8,195
8,206
8,217
8,228

6,335
6,341
6,347
6,353
6,359

8,184
8,195
8,206
8,217
8,228

50,250
50,300
50,350
50,400
50,450

50,300
50,350
50,400
50,450
50,500

6,919
6,930
6,941
6,952
6,963

5,645
5,651
5,657
5,663
5,669

6,919
6,930
6,941
6,952
6,963

53,250
53,300
53,350
53,400
53,450

53,300
53,350
53,400
53,450
53,500

7,579
7,590
7,601
7,612
7,623

6,005
6,011
6,017
6,023
6,029

7,579
7,590
7,601
7,612
7,623

56,250
56,300
56,350
56,400
56,450

56,300
56,350
56,400
56,450
56,500

8,239
8,250
8,261
8,272
8,283

6,365
6,371
6,377
6,383
6,389

8,239
8,250
8,261
8,272
8,283

50,500
50,550
50,600
50,650
50,700

50,550
50,600
50,650
50,700
50,750

6,974
6,985
6,996
7,007
7,018

5,675
5,681
5,687
5,693
5,699

6,974
6,985
6,996
7,007
7,018

53,500
53,550
53,600
53,650
53,700

53,550
53,600
53,650
53,700
53,750

7,634
7,645
7,656
7,667
7,678

6,035
6,041
6,047
6,053
6,059

7,634
7,645
7,656
7,667
7,678

56,500
56,550
56,600
56,650
56,700

56,550
56,600
56,650
56,700
56,750

8,294
8,305
8,316
8,327
8,338

6,395
6,401
6,407
6,413
6,419

8,294
8,305
8,316
8,327
8,338

50,750
50,800
50,850
50,900
50,950

50,800
50,850
50,900
50,950
51,000

7,029
7,040
7,051
7,062
7,073

5,705
5,711
5,717
5,723
5,729

7,029
7,040
7,051
7,062
7,073

53,750
53,800
53,850
53,900
53,950

53,800
53,850
53,900
53,950
54,000

7,689
7,700
7,711
7,722
7,733

6,065
6,071
6,077
6,083
6,089

7,689
7,700
7,711
7,722
7,733

56,750
56,800
56,850
56,900
56,950

56,800
56,850
56,900
56,950
57,000

8,349
8,360
8,371
8,382
8,393

6,425
6,431
6,437
6,443
6,449

8,349
8,360
8,371
8,382
8,393

(Continued)

- 71 -

Instructions for Form 1040-NR (2019)

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

60,000

57,000

Qualifying
Widow(er)

63,000

57,000
57,050
57,100
57,150
57,200

57,050
57,100
57,150
57,200
57,250

8,404
8,415
8,426
8,437
8,448

6,455
6,461
6,467
6,473
6,479

8,404
8,415
8,426
8,437
8,448

60,000
60,050
60,100
60,150
60,200

60,050
60,100
60,150
60,200
60,250

9,064
9,075
9,086
9,097
9,108

6,815
6,821
6,827
6,833
6,839

9,064
9,075
9,086
9,097
9,108

63,000
63,050
63,100
63,150
63,200

63,050
63,100
63,150
63,200
63,250

9,724
9,735
9,746
9,757
9,768

7,175
7,181
7,187
7,193
7,199

9,724
9,735
9,746
9,757
9,768

57,250
57,300
57,350
57,400
57,450

57,300
57,350
57,400
57,450
57,500

8,459
8,470
8,481
8,492
8,503

6,485
6,491
6,497
6,503
6,509

8,459
8,470
8,481
8,492
8,503

60,250
60,300
60,350
60,400
60,450

60,300
60,350
60,400
60,450
60,500

9,119
9,130
9,141
9,152
9,163

6,845
6,851
6,857
6,863
6,869

9,119
9,130
9,141
9,152
9,163

63,250
63,300
63,350
63,400
63,450

63,300
63,350
63,400
63,450
63,500

9,779
9,790
9,801
9,812
9,823

7,205
7,211
7,217
7,223
7,229

9,779
9,790
9,801
9,812
9,823

57,500
57,550
57,600
57,650
57,700

57,550
57,600
57,650
57,700
57,750

8,514
8,525
8,536
8,547
8,558

6,515
6,521
6,527
6,533
6,539

8,514
8,525
8,536
8,547
8,558

60,500
60,550
60,600
60,650
60,700

60,550
60,600
60,650
60,700
60,750

9,174
9,185
9,196
9,207
9,218

6,875
6,881
6,887
6,893
6,899

9,174
9,185
9,196
9,207
9,218

63,500
63,550
63,600
63,650
63,700

63,550
63,600
63,650
63,700
63,750

9,834
9,845
9,856
9,867
9,878

7,235
7,241
7,247
7,253
7,259

9,834
9,845
9,856
9,867
9,878

57,750
57,800
57,850
57,900
57,950

57,800
57,850
57,900
57,950
58,000

8,569
8,580
8,591
8,602
8,613

6,545
6,551
6,557
6,563
6,569

8,569
8,580
8,591
8,602
8,613

60,750
60,800
60,850
60,900
60,950

60,800
60,850
60,900
60,950
61,000

9,229
9,240
9,251
9,262
9,273

6,905
6,911
6,917
6,923
6,929

9,229
9,240
9,251
9,262
9,273

63,750
63,800
63,850
63,900
63,950

63,800
63,850
63,900
63,950
64,000

9,889
9,900
9,911
9,922
9,933

7,265
7,271
7,277
7,283
7,289

9,889
9,900
9,911
9,922
9,933

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

8,624
8,635
8,646
8,657
8,668

6,575
6,581
6,587
6,593
6,599

8,624
8,635
8,646
8,657
8,668

61,000
61,050
61,100
61,150
61,200

61,050
61,100
61,150
61,200
61,250

9,284
9,295
9,306
9,317
9,328

6,935
6,941
6,947
6,953
6,959

9,284
9,295
9,306
9,317
9,328

64,000
64,050
64,100
64,150
64,200

64,050
64,100
64,150
64,200
64,250

9,944
9,955
9,966
9,977
9,988

7,295
7,301
7,307
7,313
7,319

9,944
9,955
9,966
9,977
9,988

58,250
58,300
58,350
58,400
58,450

58,300
58,350
58,400
58,450
58,500

8,679
8,690
8,701
8,712
8,723

6,605
6,611
6,617
6,623
6,629

8,679
8,690
8,701
8,712
8,723

61,250
61,300
61,350
61,400
61,450

61,300
61,350
61,400
61,450
61,500

9,339
9,350
9,361
9,372
9,383

6,965
6,971
6,977
6,983
6,989

9,339
9,350
9,361
9,372
9,383

64,250
64,300
64,350
64,400
64,450

64,300
64,350
64,400
64,450
64,500

9,999
10,010
10,021
10,032
10,043

7,325
7,331
7,337
7,343
7,349

9,999
10,010
10,021
10,032
10,043

58,500
58,550
58,600
58,650
58,700

58,550
58,600
58,650
58,700
58,750

8,734
8,745
8,756
8,767
8,778

6,635
6,641
6,647
6,653
6,659

8,734
8,745
8,756
8,767
8,778

61,500
61,550
61,600
61,650
61,700

61,550
61,600
61,650
61,700
61,750

9,394
9,405
9,416
9,427
9,438

6,995
7,001
7,007
7,013
7,019

9,394
9,405
9,416
9,427
9,438

64,500
64,550
64,600
64,650
64,700

64,550
64,600
64,650
64,700
64,750

10,054
10,065
10,076
10,087
10,098

7,355
7,361
7,367
7,373
7,379

10,054
10,065
10,076
10,087
10,098

58,750
58,800
58,850
58,900
58,950

58,800
58,850
58,900
58,950
59,000

8,789
8,800
8,811
8,822
8,833

6,665
6,671
6,677
6,683
6,689

8,789
8,800
8,811
8,822
8,833

61,750
61,800
61,850
61,900
61,950

61,800
61,850
61,900
61,950
62,000

9,449
9,460
9,471
9,482
9,493

7,025
7,031
7,037
7,043
7,049

9,449
9,460
9,471
9,482
9,493

64,750
64,800
64,850
64,900
64,950

64,800
64,850
64,900
64,950
65,000

10,109
10,120
10,131
10,142
10,153

7,385
7,391
7,397
7,403
7,409

10,109
10,120
10,131
10,142
10,153

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

8,844
8,855
8,866
8,877
8,888

6,695
6,701
6,707
6,713
6,719

8,844
8,855
8,866
8,877
8,888

62,000
62,050
62,100
62,150
62,200

62,050
62,100
62,150
62,200
62,250

9,504
9,515
9,526
9,537
9,548

7,055
7,061
7,067
7,073
7,079

9,504
9,515
9,526
9,537
9,548

65,000
65,050
65,100
65,150
65,200

65,050
65,100
65,150
65,200
65,250

10,164
10,175
10,186
10,197
10,208

7,415
7,421
7,427
7,433
7,439

10,164
10,175
10,186
10,197
10,208

59,250
59,300
59,350
59,400
59,450

59,300
59,350
59,400
59,450
59,500

8,899
8,910
8,921
8,932
8,943

6,725
6,731
6,737
6,743
6,749

8,899
8,910
8,921
8,932
8,943

62,250
62,300
62,350
62,400
62,450

62,300
62,350
62,400
62,450
62,500

9,559
9,570
9,581
9,592
9,603

7,085
7,091
7,097
7,103
7,109

9,559
9,570
9,581
9,592
9,603

65,250
65,300
65,350
65,400
65,450

65,300
65,350
65,400
65,450
65,500

10,219
10,230
10,241
10,252
10,263

7,445
7,451
7,457
7,463
7,469

10,219
10,230
10,241
10,252
10,263

59,500
59,550
59,600
59,650
59,700

59,550
59,600
59,650
59,700
59,750

8,954
8,965
8,976
8,987
8,998

6,755
6,761
6,767
6,773
6,779

8,954
8,965
8,976
8,987
8,998

62,500
62,550
62,600
62,650
62,700

62,550
62,600
62,650
62,700
62,750

9,614
9,625
9,636
9,647
9,658

7,115
7,121
7,127
7,133
7,139

9,614
9,625
9,636
9,647
9,658

65,500
65,550
65,600
65,650
65,700

65,550
65,600
65,650
65,700
65,750

10,274
10,285
10,296
10,307
10,318

7,475
7,481
7,487
7,493
7,499

10,274
10,285
10,296
10,307
10,318

59,750
59,800
59,850
59,900
59,950

59,800
59,850
59,900
59,950
60,000

9,009
9,020
9,031
9,042
9,053

6,785
6,791
6,797
6,803
6,809

9,009
9,020
9,031
9,042
9,053

62,750
62,800
62,850
62,900
62,950

62,800
62,850
62,900
62,950
63,000

9,669
9,680
9,691
9,702
9,713

7,145
7,151
7,157
7,163
7,169

9,669
9,680
9,691
9,702
9,713

65,750
65,800
65,850
65,900
65,950

65,800
65,850
65,900
65,950
66,000

10,329
10,340
10,351
10,362
10,373

7,505
7,511
7,517
7,523
7,529

10,329
10,340
10,351
10,362
10,373

(Continued)

Instructions for Form 1040-NR (2019)

- 72 -

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

69,000

66,000

Qualifying
Widow(er)

72,000

66,000
66,050
66,100
66,150
66,200

66,050
66,100
66,150
66,200
66,250

10,384
10,395
10,406
10,417
10,428

7,535
7,541
7,547
7,553
7,559

10,384
10,395
10,406
10,417
10,428

69,000
69,050
69,100
69,150
69,200

69,050
69,100
69,150
69,200
69,250

11,044
11,055
11,066
11,077
11,088

7,895
7,901
7,907
7,913
7,919

11,044
11,055
11,066
11,077
11,088

72,000
72,050
72,100
72,150
72,200

72,050
72,100
72,150
72,200
72,250

11,704
11,715
11,726
11,737
11,748

8,255
8,261
8,267
8,273
8,279

11,704
11,715
11,726
11,737
11,748

66,250
66,300
66,350
66,400
66,450

66,300
66,350
66,400
66,450
66,500

10,439
10,450
10,461
10,472
10,483

7,565
7,571
7,577
7,583
7,589

10,439
10,450
10,461
10,472
10,483

69,250
69,300
69,350
69,400
69,450

69,300
69,350
69,400
69,450
69,500

11,099
11,110
11,121
11,132
11,143

7,925
7,931
7,937
7,943
7,949

11,099
11,110
11,121
11,132
11,143

72,250
72,300
72,350
72,400
72,450

72,300
72,350
72,400
72,450
72,500

11,759
11,770
11,781
11,792
11,803

8,285
8,291
8,297
8,303
8,309

11,759
11,770
11,781
11,792
11,803

66,500
66,550
66,600
66,650
66,700

66,550
66,600
66,650
66,700
66,750

10,494
10,505
10,516
10,527
10,538

7,595
7,601
7,607
7,613
7,619

10,494
10,505
10,516
10,527
10,538

69,500
69,550
69,600
69,650
69,700

69,550
69,600
69,650
69,700
69,750

11,154
11,165
11,176
11,187
11,198

7,955
7,961
7,967
7,973
7,979

11,154
11,165
11,176
11,187
11,198

72,500
72,550
72,600
72,650
72,700

72,550
72,600
72,650
72,700
72,750

11,814
11,825
11,836
11,847
11,858

8,315
8,321
8,327
8,333
8,339

11,814
11,825
11,836
11,847
11,858

66,750
66,800
66,850
66,900
66,950

66,800
66,850
66,900
66,950
67,000

10,549
10,560
10,571
10,582
10,593

7,625
7,631
7,637
7,643
7,649

10,549
10,560
10,571
10,582
10,593

69,750
69,800
69,850
69,900
69,950

69,800
69,850
69,900
69,950
70,000

11,209
11,220
11,231
11,242
11,253

7,985
7,991
7,997
8,003
8,009

11,209
11,220
11,231
11,242
11,253

72,750
72,800
72,850
72,900
72,950

72,800
72,850
72,900
72,950
73,000

11,869
11,880
11,891
11,902
11,913

8,345
8,351
8,357
8,363
8,369

11,869
11,880
11,891
11,902
11,913

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

10,604
10,615
10,626
10,637
10,648

7,655
7,661
7,667
7,673
7,679

10,604
10,615
10,626
10,637
10,648

70,000
70,050
70,100
70,150
70,200

70,050
70,100
70,150
70,200
70,250

11,264
11,275
11,286
11,297
11,308

8,015
8,021
8,027
8,033
8,039

11,264
11,275
11,286
11,297
11,308

73,000
73,050
73,100
73,150
73,200

73,050
73,100
73,150
73,200
73,250

11,924
11,935
11,946
11,957
11,968

8,375
8,381
8,387
8,393
8,399

11,924
11,935
11,946
11,957
11,968

67,250
67,300
67,350
67,400
67,450

67,300
67,350
67,400
67,450
67,500

10,659
10,670
10,681
10,692
10,703

7,685
7,691
7,697
7,703
7,709

10,659
10,670
10,681
10,692
10,703

70,250
70,300
70,350
70,400
70,450

70,300
70,350
70,400
70,450
70,500

11,319
11,330
11,341
11,352
11,363

8,045
8,051
8,057
8,063
8,069

11,319
11,330
11,341
11,352
11,363

73,250
73,300
73,350
73,400
73,450

73,300
73,350
73,400
73,450
73,500

11,979
11,990
12,001
12,012
12,023

8,405
8,411
8,417
8,423
8,429

11,979
11,990
12,001
12,012
12,023

67,500
67,550
67,600
67,650
67,700

67,550
67,600
67,650
67,700
67,750

10,714
10,725
10,736
10,747
10,758

7,715
7,721
7,727
7,733
7,739

10,714
10,725
10,736
10,747
10,758

70,500
70,550
70,600
70,650
70,700

70,550
70,600
70,650
70,700
70,750

11,374
11,385
11,396
11,407
11,418

8,075
8,081
8,087
8,093
8,099

11,374
11,385
11,396
11,407
11,418

73,500
73,550
73,600
73,650
73,700

73,550
73,600
73,650
73,700
73,750

12,034
12,045
12,056
12,067
12,078

8,435
8,441
8,447
8,453
8,459

12,034
12,045
12,056
12,067
12,078

67,750
67,800
67,850
67,900
67,950

67,800
67,850
67,900
67,950
68,000

10,769
10,780
10,791
10,802
10,813

7,745
7,751
7,757
7,763
7,769

10,769
10,780
10,791
10,802
10,813

70,750
70,800
70,850
70,900
70,950

70,800
70,850
70,900
70,950
71,000

11,429
11,440
11,451
11,462
11,473

8,105
8,111
8,117
8,123
8,129

11,429
11,440
11,451
11,462
11,473

73,750
73,800
73,850
73,900
73,950

73,800
73,850
73,900
73,950
74,000

12,089
12,100
12,111
12,122
12,133

8,465
8,471
8,477
8,483
8,489

12,089
12,100
12,111
12,122
12,133

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

10,824
10,835
10,846
10,857
10,868

7,775
7,781
7,787
7,793
7,799

10,824
10,835
10,846
10,857
10,868

71,000
71,050
71,100
71,150
71,200

71,050
71,100
71,150
71,200
71,250

11,484
11,495
11,506
11,517
11,528

8,135
8,141
8,147
8,153
8,159

11,484
11,495
11,506
11,517
11,528

74,000
74,050
74,100
74,150
74,200

74,050
74,100
74,150
74,200
74,250

12,144
12,155
12,166
12,177
12,188

8,495
8,501
8,507
8,513
8,519

12,144
12,155
12,166
12,177
12,188

68,250
68,300
68,350
68,400
68,450

68,300
68,350
68,400
68,450
68,500

10,879
10,890
10,901
10,912
10,923

7,805
7,811
7,817
7,823
7,829

10,879
10,890
10,901
10,912
10,923

71,250
71,300
71,350
71,400
71,450

71,300
71,350
71,400
71,450
71,500

11,539
11,550
11,561
11,572
11,583

8,165
8,171
8,177
8,183
8,189

11,539
11,550
11,561
11,572
11,583

74,250
74,300
74,350
74,400
74,450

74,300
74,350
74,400
74,450
74,500

12,199
12,210
12,221
12,232
12,243

8,525
8,531
8,537
8,543
8,549

12,199
12,210
12,221
12,232
12,243

68,500
68,550
68,600
68,650
68,700

68,550
68,600
68,650
68,700
68,750

10,934
10,945
10,956
10,967
10,978

7,835
7,841
7,847
7,853
7,859

10,934
10,945
10,956
10,967
10,978

71,500
71,550
71,600
71,650
71,700

71,550
71,600
71,650
71,700
71,750

11,594
11,605
11,616
11,627
11,638

8,195
8,201
8,207
8,213
8,219

11,594
11,605
11,616
11,627
11,638

74,500
74,550
74,600
74,650
74,700

74,550
74,600
74,650
74,700
74,750

12,254
12,265
12,276
12,287
12,298

8,555
8,561
8,567
8,573
8,579

12,254
12,265
12,276
12,287
12,298

68,750
68,800
68,850
68,900
68,950

68,800
68,850
68,900
68,950
69,000

10,989
11,000
11,011
11,022
11,033

7,865
7,871
7,877
7,883
7,889

10,989
11,000
11,011
11,022
11,033

71,750
71,800
71,850
71,900
71,950

71,800
71,850
71,900
71,950
72,000

11,649
11,660
11,671
11,682
11,693

8,225
8,231
8,237
8,243
8,249

11,649
11,660
11,671
11,682
11,693

74,750
74,800
74,850
74,900
74,950

74,800
74,850
74,900
74,950
75,000

12,309
12,320
12,331
12,342
12,353

8,585
8,591
8,597
8,603
8,609

12,309
12,320
12,331
12,342
12,353

(Continued)

- 73 -

Instructions for Form 1040-NR (2019)

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

78,000

75,000

Qualifying
Widow(er)

81,000

75,000
75,050
75,100
75,150
75,200

75,050
75,100
75,150
75,200
75,250

12,364
12,375
12,386
12,397
12,408

8,615
8,621
8,627
8,633
8,639

12,364
12,375
12,386
12,397
12,408

78,000
78,050
78,100
78,150
78,200

78,050
78,100
78,150
78,200
78,250

13,024
13,035
13,046
13,057
13,068

8,975
8,981
8,987
8,993
8,999

13,024
13,035
13,046
13,057
13,068

81,000
81,050
81,100
81,150
81,200

81,050
81,100
81,150
81,200
81,250

13,684
13,695
13,706
13,717
13,728

9,543
9,554
9,565
9,576
9,587

13,684
13,695
13,706
13,717
13,728

75,250
75,300
75,350
75,400
75,450

75,300
75,350
75,400
75,450
75,500

12,419
12,430
12,441
12,452
12,463

8,645
8,651
8,657
8,663
8,669

12,419
12,430
12,441
12,452
12,463

78,250
78,300
78,350
78,400
78,450

78,300
78,350
78,400
78,450
78,500

13,079
13,090
13,101
13,112
13,123

9,005
9,011
9,017
9,023
9,029

13,079
13,090
13,101
13,112
13,123

81,250
81,300
81,350
81,400
81,450

81,300
81,350
81,400
81,450
81,500

13,739
13,750
13,761
13,772
13,783

9,598
9,609
9,620
9,631
9,642

13,739
13,750
13,761
13,772
13,783

75,500
75,550
75,600
75,650
75,700

75,550
75,600
75,650
75,700
75,750

12,474
12,485
12,496
12,507
12,518

8,675
8,681
8,687
8,693
8,699

12,474
12,485
12,496
12,507
12,518

78,500
78,550
78,600
78,650
78,700

78,550
78,600
78,650
78,700
78,750

13,134
13,145
13,156
13,167
13,178

9,035
9,041
9,047
9,053
9,059

13,134
13,145
13,156
13,167
13,178

81,500
81,550
81,600
81,650
81,700

81,550
81,600
81,650
81,700
81,750

13,794
13,805
13,816
13,827
13,838

9,653
9,664
9,675
9,686
9,697

13,794
13,805
13,816
13,827
13,838

75,750
75,800
75,850
75,900
75,950

75,800
75,850
75,900
75,950
76,000

12,529
12,540
12,551
12,562
12,573

8,705
8,711
8,717
8,723
8,729

12,529
12,540
12,551
12,562
12,573

78,750
78,800
78,850
78,900
78,950

78,800
78,850
78,900
78,950
79,000

13,189
13,200
13,211
13,222
13,233

9,065
9,071
9,077
9,083
9,092

13,189
13,200
13,211
13,222
13,233

81,750
81,800
81,850
81,900
81,950

81,800
81,850
81,900
81,950
82,000

13,849
13,860
13,871
13,882
13,893

9,708
9,719
9,730
9,741
9,752

13,849
13,860
13,871
13,882
13,893

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

12,584
12,595
12,606
12,617
12,628

8,735
8,741
8,747
8,753
8,759

12,584
12,595
12,606
12,617
12,628

79,000
79,050
79,100
79,150
79,200

79,050
79,100
79,150
79,200
79,250

13,244
13,255
13,266
13,277
13,288

9,103
9,114
9,125
9,136
9,147

13,244
13,255
13,266
13,277
13,288

82,000
82,050
82,100
82,150
82,200

82,050
82,100
82,150
82,200
82,250

13,904
13,915
13,926
13,937
13,948

9,763
9,774
9,785
9,796
9,807

13,904
13,915
13,926
13,937
13,948

76,250
76,300
76,350
76,400
76,450

76,300
76,350
76,400
76,450
76,500

12,639
12,650
12,661
12,672
12,683

8,765
8,771
8,777
8,783
8,789

12,639
12,650
12,661
12,672
12,683

79,250
79,300
79,350
79,400
79,450

79,300
79,350
79,400
79,450
79,500

13,299
13,310
13,321
13,332
13,343

9,158
9,169
9,180
9,191
9,202

13,299
13,310
13,321
13,332
13,343

82,250
82,300
82,350
82,400
82,450

82,300
82,350
82,400
82,450
82,500

13,959
13,970
13,981
13,992
14,003

9,818
9,829
9,840
9,851
9,862

13,959
13,970
13,981
13,992
14,003

76,500
76,550
76,600
76,650
76,700

76,550
76,600
76,650
76,700
76,750

12,694
12,705
12,716
12,727
12,738

8,795
8,801
8,807
8,813
8,819

12,694
12,705
12,716
12,727
12,738

79,500
79,550
79,600
79,650
79,700

79,550
79,600
79,650
79,700
79,750

13,354
13,365
13,376
13,387
13,398

9,213
9,224
9,235
9,246
9,257

13,354
13,365
13,376
13,387
13,398

82,500
82,550
82,600
82,650
82,700

82,550
82,600
82,650
82,700
82,750

14,014
14,025
14,036
14,047
14,058

9,873
9,884
9,895
9,906
9,917

14,014
14,025
14,036
14,047
14,058

76,750
76,800
76,850
76,900
76,950

76,800
76,850
76,900
76,950
77,000

12,749
12,760
12,771
12,782
12,793

8,825
8,831
8,837
8,843
8,849

12,749
12,760
12,771
12,782
12,793

79,750
79,800
79,850
79,900
79,950

79,800
79,850
79,900
79,950
80,000

13,409
13,420
13,431
13,442
13,453

9,268
9,279
9,290
9,301
9,312

13,409
13,420
13,431
13,442
13,453

82,750
82,800
82,850
82,900
82,950

82,800
82,850
82,900
82,950
83,000

14,069
14,080
14,091
14,102
14,113

9,928
9,939
9,950
9,961
9,972

14,069
14,080
14,091
14,102
14,113

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

12,804
12,815
12,826
12,837
12,848

8,855
8,861
8,867
8,873
8,879

12,804
12,815
12,826
12,837
12,848

80,000
80,050
80,100
80,150
80,200

80,050
80,100
80,150
80,200
80,250

13,464
13,475
13,486
13,497
13,508

9,323
9,334
9,345
9,356
9,367

13,464
13,475
13,486
13,497
13,508

83,000
83,050
83,100
83,150
83,200

83,050
83,100
83,150
83,200
83,250

14,124
14,135
14,146
14,157
14,168

9,983
9,994
10,005
10,016
10,027

14,124
14,135
14,146
14,157
14,168

77,250
77,300
77,350
77,400
77,450

77,300
77,350
77,400
77,450
77,500

12,859
12,870
12,881
12,892
12,903

8,885
8,891
8,897
8,903
8,909

12,859
12,870
12,881
12,892
12,903

80,250
80,300
80,350
80,400
80,450

80,300
80,350
80,400
80,450
80,500

13,519
13,530
13,541
13,552
13,563

9,378
9,389
9,400
9,411
9,422

13,519
13,530
13,541
13,552
13,563

83,250
83,300
83,350
83,400
83,450

83,300
83,350
83,400
83,450
83,500

14,179
14,190
14,201
14,212
14,223

10,038
10,049
10,060
10,071
10,082

14,179
14,190
14,201
14,212
14,223

77,500
77,550
77,600
77,650
77,700

77,550
77,600
77,650
77,700
77,750

12,914
12,925
12,936
12,947
12,958

8,915
8,921
8,927
8,933
8,939

12,914
12,925
12,936
12,947
12,958

80,500
80,550
80,600
80,650
80,700

80,550
80,600
80,650
80,700
80,750

13,574
13,585
13,596
13,607
13,618

9,433
9,444
9,455
9,466
9,477

13,574
13,585
13,596
13,607
13,618

83,500
83,550
83,600
83,650
83,700

83,550
83,600
83,650
83,700
83,750

14,234
14,245
14,256
14,267
14,278

10,093
10,104
10,115
10,126
10,137

14,234
14,245
14,256
14,267
14,278

77,750
77,800
77,850
77,900
77,950

77,800
77,850
77,900
77,950
78,000

12,969
12,980
12,991
13,002
13,013

8,945
8,951
8,957
8,963
8,969

12,969
12,980
12,991
13,002
13,013

80,750
80,800
80,850
80,900
80,950

80,800
80,850
80,900
80,950
81,000

13,629
13,640
13,651
13,662
13,673

9,488
9,499
9,510
9,521
9,532

13,629
13,640
13,651
13,662
13,673

83,750
83,800
83,850
83,900
83,950

83,800
83,850
83,900
83,950
84,000

14,289
14,300
14,311
14,322
14,333

10,148
10,159
10,170
10,181
10,192

14,289
14,300
14,311
14,322
14,333

(Continued)

Instructions for Form 1040-NR (2019)

- 74 -

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

87,000

84,000

Qualifying
Widow(er)

90,000

84,000
84,050
84,100
84,150
84,200

84,050
84,100
84,150
84,200
84,250

14,344
14,355
14,366
14,377
14,389

10,203
10,214
10,225
10,236
10,247

14,344
14,355
14,366
14,377
14,389

87,000
87,050
87,100
87,150
87,200

87,050
87,100
87,150
87,200
87,250

15,061
15,073
15,085
15,097
15,109

10,863
10,874
10,885
10,896
10,907

15,061
15,073
15,085
15,097
15,109

90,000
90,050
90,100
90,150
90,200

90,050
90,100
90,150
90,200
90,250

15,781
15,793
15,805
15,817
15,829

11,523
11,534
11,545
11,556
11,567

15,781
15,793
15,805
15,817
15,829

84,250
84,300
84,350
84,400
84,450

84,300
84,350
84,400
84,450
84,500

14,401
14,413
14,425
14,437
14,449

10,258
10,269
10,280
10,291
10,302

14,401
14,413
14,425
14,437
14,449

87,250
87,300
87,350
87,400
87,450

87,300
87,350
87,400
87,450
87,500

15,121
15,133
15,145
15,157
15,169

10,918
10,929
10,940
10,951
10,962

15,121
15,133
15,145
15,157
15,169

90,250
90,300
90,350
90,400
90,450

90,300
90,350
90,400
90,450
90,500

15,841
15,853
15,865
15,877
15,889

11,578
11,589
11,600
11,611
11,622

15,841
15,853
15,865
15,877
15,889

84,500
84,550
84,600
84,650
84,700

84,550
84,600
84,650
84,700
84,750

14,461
14,473
14,485
14,497
14,509

10,313
10,324
10,335
10,346
10,357

14,461
14,473
14,485
14,497
14,509

87,500
87,550
87,600
87,650
87,700

87,550
87,600
87,650
87,700
87,750

15,181
15,193
15,205
15,217
15,229

10,973
10,984
10,995
11,006
11,017

15,181
15,193
15,205
15,217
15,229

90,500
90,550
90,600
90,650
90,700

90,550
90,600
90,650
90,700
90,750

15,901
15,913
15,925
15,937
15,949

11,633
11,644
11,655
11,666
11,677

15,901
15,913
15,925
15,937
15,949

84,750
84,800
84,850
84,900
84,950

84,800
84,850
84,900
84,950
85,000

14,521
14,533
14,545
14,557
14,569

10,368
10,379
10,390
10,401
10,412

14,521
14,533
14,545
14,557
14,569

87,750
87,800
87,850
87,900
87,950

87,800
87,850
87,900
87,950
88,000

15,241
15,253
15,265
15,277
15,289

11,028
11,039
11,050
11,061
11,072

15,241
15,253
15,265
15,277
15,289

90,750
90,800
90,850
90,900
90,950

90,800
90,850
90,900
90,950
91,000

15,961
15,973
15,985
15,997
16,009

11,688
11,699
11,710
11,721
11,732

15,961
15,973
15,985
15,997
16,009

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

14,581
14,593
14,605
14,617
14,629

10,423
10,434
10,445
10,456
10,467

14,581
14,593
14,605
14,617
14,629

88,000
88,050
88,100
88,150
88,200

88,050
88,100
88,150
88,200
88,250

15,301
15,313
15,325
15,337
15,349

11,083
11,094
11,105
11,116
11,127

15,301
15,313
15,325
15,337
15,349

91,000
91,050
91,100
91,150
91,200

91,050
91,100
91,150
91,200
91,250

16,021
16,033
16,045
16,057
16,069

11,743
11,754
11,765
11,776
11,787

16,021
16,033
16,045
16,057
16,069

85,250
85,300
85,350
85,400
85,450

85,300
85,350
85,400
85,450
85,500

14,641
14,653
14,665
14,677
14,689

10,478
10,489
10,500
10,511
10,522

14,641
14,653
14,665
14,677
14,689

88,250
88,300
88,350
88,400
88,450

88,300
88,350
88,400
88,450
88,500

15,361
15,373
15,385
15,397
15,409

11,138
11,149
11,160
11,171
11,182

15,361
15,373
15,385
15,397
15,409

91,250
91,300
91,350
91,400
91,450

91,300
91,350
91,400
91,450
91,500

16,081
16,093
16,105
16,117
16,129

11,798
11,809
11,820
11,831
11,842

16,081
16,093
16,105
16,117
16,129

85,500
85,550
85,600
85,650
85,700

85,550
85,600
85,650
85,700
85,750

14,701
14,713
14,725
14,737
14,749

10,533
10,544
10,555
10,566
10,577

14,701
14,713
14,725
14,737
14,749

88,500
88,550
88,600
88,650
88,700

88,550
88,600
88,650
88,700
88,750

15,421
15,433
15,445
15,457
15,469

11,193
11,204
11,215
11,226
11,237

15,421
15,433
15,445
15,457
15,469

91,500
91,550
91,600
91,650
91,700

91,550
91,600
91,650
91,700
91,750

16,141
16,153
16,165
16,177
16,189

11,853
11,864
11,875
11,886
11,897

16,141
16,153
16,165
16,177
16,189

85,750
85,800
85,850
85,900
85,950

85,800
85,850
85,900
85,950
86,000

14,761
14,773
14,785
14,797
14,809

10,588
10,599
10,610
10,621
10,632

14,761
14,773
14,785
14,797
14,809

88,750
88,800
88,850
88,900
88,950

88,800
88,850
88,900
88,950
89,000

15,481
15,493
15,505
15,517
15,529

11,248
11,259
11,270
11,281
11,292

15,481
15,493
15,505
15,517
15,529

91,750
91,800
91,850
91,900
91,950

91,800
91,850
91,900
91,950
92,000

16,201
16,213
16,225
16,237
16,249

11,908
11,919
11,930
11,941
11,952

16,201
16,213
16,225
16,237
16,249

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

14,821
14,833
14,845
14,857
14,869

10,643
10,654
10,665
10,676
10,687

14,821
14,833
14,845
14,857
14,869

89,000
89,050
89,100
89,150
89,200

89,050
89,100
89,150
89,200
89,250

15,541
15,553
15,565
15,577
15,589

11,303
11,314
11,325
11,336
11,347

15,541
15,553
15,565
15,577
15,589

92,000
92,050
92,100
92,150
92,200

92,050
92,100
92,150
92,200
92,250

16,261
16,273
16,285
16,297
16,309

11,963
11,974
11,985
11,996
12,007

16,261
16,273
16,285
16,297
16,309

86,250
86,300
86,350
86,400
86,450

86,300
86,350
86,400
86,450
86,500

14,881
14,893
14,905
14,917
14,929

10,698
10,709
10,720
10,731
10,742

14,881
14,893
14,905
14,917
14,929

89,250
89,300
89,350
89,400
89,450

89,300
89,350
89,400
89,450
89,500

15,601
15,613
15,625
15,637
15,649

11,358
11,369
11,380
11,391
11,402

15,601
15,613
15,625
15,637
15,649

92,250
92,300
92,350
92,400
92,450

92,300
92,350
92,400
92,450
92,500

16,321
16,333
16,345
16,357
16,369

12,018
12,029
12,040
12,051
12,062

16,321
16,333
16,345
16,357
16,369

86,500
86,550
86,600
86,650
86,700

86,550
86,600
86,650
86,700
86,750

14,941
14,953
14,965
14,977
14,989

10,753
10,764
10,775
10,786
10,797

14,941
14,953
14,965
14,977
14,989

89,500
89,550
89,600
89,650
89,700

89,550
89,600
89,650
89,700
89,750

15,661
15,673
15,685
15,697
15,709

11,413
11,424
11,435
11,446
11,457

15,661
15,673
15,685
15,697
15,709

92,500
92,550
92,600
92,650
92,700

92,550
92,600
92,650
92,700
92,750

16,381
16,393
16,405
16,417
16,429

12,073
12,084
12,095
12,106
12,117

16,381
16,393
16,405
16,417
16,429

86,750
86,800
86,850
86,900
86,950

86,800
86,850
86,900
86,950
87,000

15,001
15,013
15,025
15,037
15,049

10,808
10,819
10,830
10,841
10,852

15,001
15,013
15,025
15,037
15,049

89,750
89,800
89,850
89,900
89,950

89,800
89,850
89,900
89,950
90,000

15,721
15,733
15,745
15,757
15,769

11,468
11,479
11,490
11,501
11,512

15,721
15,733
15,745
15,757
15,769

92,750
92,800
92,850
92,900
92,950

92,800
92,850
92,900
92,950
93,000

16,441
16,453
16,465
16,477
16,489

12,128
12,139
12,150
12,161
12,172

16,441
16,453
16,465
16,477
16,489

(Continued)

- 75 -

Instructions for Form 1040-NR (2019)

2019 Tax Table — Continued
If line 41
(taxable
income) is—
At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

If line 41
(taxable
income) is—

And you are—
Single

Your tax is—

Qualifying
Widow(er)

Married
filing
separately

At
least

But
less
than

And you are—
Single

Your tax is—

Married
filing
separately

Your tax is—

96,000

93,000

Qualifying
Widow(er)

99,000

93,000
93,050
93,100
93,150
93,200

93,050
93,100
93,150
93,200
93,250

16,501
16,513
16,525
16,537
16,549

12,183
12,194
12,205
12,216
12,227

16,501
16,513
16,525
16,537
16,549

96,000
96,050
96,100
96,150
96,200

96,050
96,100
96,150
96,200
96,250

17,221
17,233
17,245
17,257
17,269

12,843
12,854
12,865
12,876
12,887

17,221
17,233
17,245
17,257
17,269

99,000
99,050
99,100
99,150
99,200

99,050
99,100
99,150
99,200
99,250

17,941
17,953
17,965
17,977
17,989

13,503
13,514
13,525
13,536
13,547

17,941
17,953
17,965
17,977
17,989

93,250
93,300
93,350
93,400
93,450

93,300
93,350
93,400
93,450
93,500

16,561
16,573
16,585
16,597
16,609

12,238
12,249
12,260
12,271
12,282

16,561
16,573
16,585
16,597
16,609

96,250
96,300
96,350
96,400
96,450

96,300
96,350
96,400
96,450
96,500

17,281
17,293
17,305
17,317
17,329

12,898
12,909
12,920
12,931
12,942

17,281
17,293
17,305
17,317
17,329

99,250
99,300
99,350
99,400
99,450

99,300
99,350
99,400
99,450
99,500

18,001
18,013
18,025
18,037
18,049

13,558
13,569
13,580
13,591
13,602

18,001
18,013
18,025
18,037
18,049

93,500
93,550
93,600
93,650
93,700

93,550
93,600
93,650
93,700
93,750

16,621
16,633
16,645
16,657
16,669

12,293
12,304
12,315
12,326
12,337

16,621
16,633
16,645
16,657
16,669

96,500
96,550
96,600
96,650
96,700

96,550
96,600
96,650
96,700
96,750

17,341
17,353
17,365
17,377
17,389

12,953
12,964
12,975
12,986
12,997

17,341
17,353
17,365
17,377
17,389

99,500
99,550
99,600
99,650
99,700

99,550
99,600
99,650
99,700
99,750

18,061
18,073
18,085
18,097
18,109

13,613
13,624
13,635
13,646
13,657

18,061
18,073
18,085
18,097
18,109

93,750
93,800
93,850
93,900
93,950

93,800
93,850
93,900
93,950
94,000

16,681
16,693
16,705
16,717
16,729

12,348
12,359
12,370
12,381
12,392

16,681
16,693
16,705
16,717
16,729

96,750
96,800
96,850
96,900
96,950

96,800
96,850
96,900
96,950
97,000

17,401
17,413
17,425
17,437
17,449

13,008
13,019
13,030
13,041
13,052

17,401
17,413
17,425
17,437
17,449

99,750
99,800
99,850
99,900
99,950

99,800
99,850
99,900
99,950
100,000

18,121
18,133
18,145
18,157
18,169

13,668
13,679
13,690
13,701
13,712

18,121
18,133
18,145
18,157
18,169

94,000

97,000

94,000
94,050
94,100
94,150
94,200

94,050
94,100
94,150
94,200
94,250

16,741
16,753
16,765
16,777
16,789

12,403
12,414
12,425
12,436
12,447

16,741
16,753
16,765
16,777
16,789

97,000
97,050
97,100
97,150
97,200

97,050
97,100
97,150
97,200
97,250

17,461
17,473
17,485
17,497
17,509

13,063
13,074
13,085
13,096
13,107

17,461
17,473
17,485
17,497
17,509

94,250
94,300
94,350
94,400
94,450

94,300
94,350
94,400
94,450
94,500

16,801
16,813
16,825
16,837
16,849

12,458
12,469
12,480
12,491
12,502

16,801
16,813
16,825
16,837
16,849

97,250
97,300
97,350
97,400
97,450

97,300
97,350
97,400
97,450
97,500

17,521
17,533
17,545
17,557
17,569

13,118
13,129
13,140
13,151
13,162

17,521
17,533
17,545
17,557
17,569

94,500
94,550
94,600
94,650
94,700

94,550
94,600
94,650
94,700
94,750

16,861
16,873
16,885
16,897
16,909

12,513
12,524
12,535
12,546
12,557

16,861
16,873
16,885
16,897
16,909

97,500
97,550
97,600
97,650
97,700

97,550
97,600
97,650
97,700
97,750

17,581
17,593
17,605
17,617
17,629

13,173
13,184
13,195
13,206
13,217

17,581
17,593
17,605
17,617
17,629

94,750
94,800
94,850
94,900
94,950

94,800
94,850
94,900
94,950
95,000

16,921
16,933
16,945
16,957
16,969

12,568
12,579
12,590
12,601
12,612

16,921
16,933
16,945
16,957
16,969

97,750
97,800
97,850
97,900
97,950

97,800
97,850
97,900
97,950
98,000

17,641
17,653
17,665
17,677
17,689

13,228
13,239
13,250
13,261
13,272

17,641
17,653
17,665
17,677
17,689

95,000

98,000

95,000
95,050
95,100
95,150
95,200

95,050
95,100
95,150
95,200
95,250

16,981
16,993
17,005
17,017
17,029

12,623
12,634
12,645
12,656
12,667

16,981
16,993
17,005
17,017
17,029

98,000
98,050
98,100
98,150
98,200

98,050
98,100
98,150
98,200
98,250

17,701
17,713
17,725
17,737
17,749

13,283
13,294
13,305
13,316
13,327

17,701
17,713
17,725
17,737
17,749

95,250
95,300
95,350
95,400
95,450

95,300
95,350
95,400
95,450
95,500

17,041
17,053
17,065
17,077
17,089

12,678
12,689
12,700
12,711
12,722

17,041
17,053
17,065
17,077
17,089

98,250
98,300
98,350
98,400
98,450

98,300
98,350
98,400
98,450
98,500

17,761
17,773
17,785
17,797
17,809

13,338
13,349
13,360
13,371
13,382

17,761
17,773
17,785
17,797
17,809

95,500
95,550
95,600
95,650
95,700

95,550
95,600
95,650
95,700
95,750

17,101
17,113
17,125
17,137
17,149

12,733
12,744
12,755
12,766
12,777

17,101
17,113
17,125
17,137
17,149

98,500
98,550
98,600
98,650
98,700

98,550
98,600
98,650
98,700
98,750

17,821
17,833
17,845
17,857
17,869

13,393
13,404
13,415
13,426
13,437

17,821
17,833
17,845
17,857
17,869

95,750
95,800
95,850
95,900
95,950

95,800
95,850
95,900
95,950
96,000

17,161
17,173
17,185
17,197
17,209

12,788
12,799
12,810
12,821
12,832

17,161
17,173
17,185
17,197
17,209

98,750
98,800
98,850
98,900
98,950

98,800
98,850
98,900
98,950
99,000

17,881
17,893
17,905
17,917
17,929

13,448
13,459
13,470
13,481
13,492

17,881
17,893
17,905
17,917
17,929

Instructions for Form 1040-NR (2019)

- 76 -

$100,000
or over ⤔
use the Tax
Computation
Worksheet

2019 Tax Computation Worksheet—Line 42

!

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

CAUTION

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the
Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, or Form 8615, enter the
amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result
on the appropriate line of the form or worksheet that you are completing.

Section A—Use if you checked filing status box 2 for Single. Complete the row that applies to you.
Taxable income.
If line 41 is:

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040-NR, line 42

At least $100,000 but not over
$160,725

$

× 24% (0.24) $

$ 5,825.50 $

Over $160,725 but not over
$204,100

$

× 32% (0.32) $

$18,683.50 $

Over $204,100 but not over
$510,300

$

× 35% (0.35) $

$24,806.50 $

Over $510,300

$

× 37% (0.37) $

$35,012.50 $

Section B—Use if you checked filing status box 6 for Qualifying widow(er). Complete the row that applies to you.
Taxable income.
If line 41 is:

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040-NR, line 42

At least $100,000 but not over
$168,400

$

× 22% (0.22) $

$ 8,283.00 $

Over $168,400 but not over
$321,450

$

× 24% (0.24) $

$11,651.00 $

Over $321,450 but not over
$408,200

$

× 32% (0.32) $

$37,367.00 $

Over $408,200 but not over
$612,350

$

× 35% (0.35) $

$49,613.00 $

Over $612,350

$

× 37% (0.37) $

$61,860.00 $

Section C—Use if you checked filing status box 5 for Married filing separately. Complete the row that applies to you.
Taxable income.
If line 41 is:

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040-NR, line 42

At least $100,000 but not over
$160,725

$

× 24% (0.24) $

$ 5,825.50 $

Over $160,725 but not over
$204,100

$

× 32% (0.32) $

$18,683.50 $

Over $204,100 but not over
$306,175

$

× 35% (0.35) $

$24,806.50 $

Over $306,175

$

× 37% (0.37) $

$30,930.00 $

Instructions for Form 1040-NR (2019)

-77-

2019 Tax Rate Schedules
Estates or Trusts. Use Schedule W below to figure your tax.
Individuals. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on the previous page to figure
your tax. The Tax Rate Schedules are shown so you can see that tax rate that applies to all levels of taxable income. Do not
use them to figure your tax. Instead, see the instructions for line 42, earlier.

!

CAUTION

Schedule W

Schedule X

Estates or Trusts—Use this schedule for a nonresident
alien estate or trust

Single Taxpayers—If you checked Filing Status Box
2 on Form 1040-NR

If line 41 is:
Over—
$0

The tax is:
But not
over—
$2,600

of the
amount
over—

If line 41 is:

The tax is:

of the
amount
over—

Over—

But not
over—

$0

$9,700

............... 10%

$0

39,475

$970.00 + 12%

9,700

............... 10%

$0

9,700

2,600

9,300

$260.00 + 24%

2,600

39,475

84,200

4,543.00 + 22%

39,475

9,300

12,750

1,868.00 + 35%

9,300

84,200

160,725

14,382.50 + 24%

84,200

12,750

------

3,075.50 + 37%

12,750

160,725

204,100

32,748.50 + 32%

160,725

204,100

510,300

46,628.50 + 35%

204,100

510,300

------

153,798.50 + 37%

510,300

Schedule Y

Schedule Z

Married Filing Separate Returns—If you checked
Filing Status Box 5 on Form 1040-NR

Qualifying Widows and Widowers—If you
checked Filing Status Box 6 on Form 1040-NR

If line 41 is:

If line 41 is:

The tax is:

Over—

But not
over—

$0

$9,700

.................. 10%

The tax is:

of the
amount
over—

Over—

But not
over—

of the
amount
over—

$0

$0

$19,400

................ 10%

$0

9,700

39,475

$970.00 + 12%

9,700

19,400

78,950

$1,940.00 + 12%

19,400

39,475

84,200

4,543.00 + 22%

39,475

78,950

168,400

9,086.00 + 22%

78,950

84,200

160,725

14,382.50 + 24%

84,200

168,400

321,450

28,765.00 + 24%

168,400

160,725

204,100

32,748.50 + 32%

160,725

321,450

408,200

65,497.00 + 32%

321,450

204,100

306,175

46,628.50 + 35%

204,100

408,200

612,350

93,257.00 + 35%

408,200

306,175

------

82,354.75 + 37%

306,175

612,350

------

164,709.50 + 37%

612,350

-78-

Instructions for Form 1040-NR (2019)

Index
A
ABLE account 26, 40
Additional deferral for section
401(k)(11) and SIMPLE
plans 18
Additional Medicare Tax 41
Additional tax on IRAs and other
qualified retirement plans 40
Additional tax on other qualified
retirement plans 40
Address, P.O. box. 13
Address change. 13
Address foreign:
Country. 13
Adjusted gross income 26, 32
Adoption expenses:
Employer-provided adoption
benefits 18
Affordable Care Act 2
Alternative minimum tax:
Adjustments and
Preferences 35
Disposition of U.S. real
property 35
Alternative trade adjustment
assistance (ATAA) or
reemployment trade
adjustment assistance (RTAA)
payments 26
Amended return 57
Amount refunded to you 43
Amount You Owe 45
Amount you owe:
Pay online:
Debit or credit card. 45
Direct transfer from your
bank account. (See
Direct pay) 45
Assistance (See Tax help)
Attachments to the return 55
Avoid Common Mistakes 55
B
Bad check or payment 45
Bond premium amortization 18
Business income or (loss):
Stocks, securities, and
commodities Income as a
dealer in 21
C
Canceled debts. 26
Capital gain distributions 19, 21
Capital gain or (loss):
Exceptions 21, 26
Casualty and theft losses 49
Charitable contribution deduction,
recapture if the charitable
organization disposes of the
donated property within 3 years
of the contribution 26
Charitable contribution deduction,
recapture relating to the
contribution of a fractional
interest in tangible personal
property 26
Charity, gifts to 47
Contributions you can
deduct 48
Contributions you cannot
deduct 48
Limit on the amount you can
deduct 48
Recordkeeping 49
Charity, other than by cash or
check 49
Clothing and household
items 49

Recordkeeping 49
Child and dependent care
expenses:
Credit for 35
Child of divorced or separated
parents, exemption for 16
Child tax credit 16, 36
Child tax credit, additional 42
Two Steps To Take the
Additional Child Tax
Credit 42
Child Tax Credit and Credit for
Other Dependents
Worksheet—Line 49 37
Community income 12
Competent Authority determination
requirement 54
Contributions, carryover From
Prior Year 49
Contributions to reduce debt held
by the public 57
Corrective distributions from a
retirement plan 18
Coverdell education savings
account (ESA) or a qualified
tuition program (QTP), taxable
distributions 24
Credit for federal tax on fuels 43
Credit for other dependents 16
Credits against tax 11, 35
D
Daycare expenses:
Credit for 35
Death of a taxpayer 57
Deceased taxpayer refund 57
Decedents 8
Deduction for exemptions for
estates and trusts only 32
Estates 33
Trusts 33
Dependent care benefits 18
Dependents 15
Qualifying child 15
Qualifying relative 15
Direct deposit of refund 43
Limits 44
To IRAs 44
To TreasuryDirect® 44
To two or three different
accounts 44
To your checking or savings
account 43
Direct deposit request rejected 44
Disability expenses 26
Disability pensions 17, 18
Disaster relief payments, taxable
part 26
Disclosure, Privacy Act, and
Paperwork Reduction Act
Notice 61
Dispositions of United States real
property interests 12
Dividend income 19
Dividends 51
Dividend equivalent
payments 51
Exceptions 51
Dividends qualified 19
Exception 19
Divorced or separated parents,
children of 16
Dual-status taxpayers 10
Restrictions 11
Dual-Status Tax Year 10
How to figure tax for 11
Income subject to tax 11
What and where to file 10

E
Educator expenses 26
Effectively connected income 17
E-filing 3, 9, 55
Election to be taxed as a resident
alien 10
Electronic filing 3, 9, 55
Estates 8
Exemption for 33
Estimated tax payments for
2018 42
Estimated tax payments for
2019 56
Estimated tax penalty 46
Exception 46
Excess elective deferrals 18
Excess social security and Tier 1
RRTA tax withheld 43
Expatriates 13
Extension of time to file 9
Amount paid with 42
F
Farm income or (loss) 24
Filing requirements 6
Filing status 14
Married 14
Single 14
First-time homebuyer credit
repayment 40
Foreign income taxed by the
United States 13
Foreign tax credit 35
Form 1040-C:
Credit for amount paid with 43
Form 1042-S, 8805, or 8288-A:
Refunds of tax withheld 43
Form W-2 missing or incorrect 18
Free publications 4
Fringe benefits 17
G
Gains and (losses) 21
From U.S. real property
interests 12
Green card test 4
H
Health coverage tax credit 2
Health insurance premiums, Credit
for 42
Health savings account (HSA) or
an Archer MSA taxable
distributions 24
Health savings account
deduction 26
Household employment taxes 40
How to report income on Form
1040NR 12
HSA amounts deemed to be
income because you did not
remain an eligible individual
during the testing period 26
I
Identifying number 13
Employer identification number
(EIN) 14
IRS individual taxpayer
identification number
(ITIN) 13
Social security number
(SSN) 13

-79-

Identity theft 58
IRS Protection Specialized
Unit 56
Income:
Effectively connected with a
U.S. trade or business:
Tax computation 32
Fringe benefits 17
Not effectively connected with
a U.S. trade or business 26
Schedule NEC 50
Other taxable income 24
Other types of:
Household wages 18
Sharing economy
income 12
Tip income 18
To be reported 17
Income tax withholding (federal)
for 2019 56
Individual retirement arrangements
(IRAs) 27
Contributions to 27
IRA Deduction
Worksheet—Line 32 30
Nondeductible contributions
to 30
Interest:
Late payment of tax 61
Interest and penalties:
Interest 60
Penalties 61
Interest income 18, 51
Exceptions 51
Itemized deductions 32
Items to Note 4
Form 1040NR-EZ 4
Other reporting
requirements 4
Self-employment tax 4
Social security or Medicare
taxes withheld in error 4
Special rules for former U.S.
citizens and former U.S.
long-term residents 4
K
Kiddie tax, Form 8615 33
Kinds of income 12
L
Lump-sum distributions 24
M
Mailing address 9
Market discount on bonds 18
Married persons who live apart 14
Married resident 15
Medicaid waiver payments to care
provider 26
Medical insurance premiums,
Credit for 42
Miscellaneous deductions:
Other 50
Moving expenses 26
N
Name and Address 13
Estates and trusts 13
Engaged in a trade or
business in the United
States 13
Not engaged in a trade or
business 13
Individuals 13
Name change 13, 42
Net investment income tax 11, 41

Net operating loss (NOL)
deduction 26
Nondividend distributions 19
Noneffectively connected income:
Capital gain 52
Capital gains and losses from
sales or exchanges of
property 52
Categories of 50
Gambling winnings-Residents
of Canada 52
Gambling winnings-Residents
of countries other than
Canada 52
Other income 52
Railroad retirement benefits
(Tier 1) 51
Real property income and
natural resources
royalties 51
Social security benefits 51
Nonresident aliens, defined 4
Green card test 4
Resident aliens, defined 4
Substantial presence test 5
O
One-half of self-employment tax
deduction 27
Options for e-filing 3
Other credits 39
Other credits, adoption credit 39
Other credits, general
business 39
Other credits, holders of tax credit
bonds 39
Other credits, mortgage
interest 39
Other credits, prior year minimum
tax 39
Other credits, qualified electric
vehicle credit 39
Other credits, qualified plug-in
electric drive motor vehicle 39
Other gains or (losses) 21
Other payments:
Form 2439 43
Form 8839 43
Other taxes 39
Archer MSA distributions
additional tax 41
Distribution of trusts (tax on
accumulation) 41
Gain from certain installment
sales with a sales price over
$150,000, interest on the
deferred tax 41
Golden parachute payments
20% tax 41
Health savings account
additional tax because you
did not remain an eligible
individual during the testing
period 41
Health savings account
distributions (HSA)
additional tax 41
Insider stock compensation
from an expatriated
corporation excise tax 41
Look-back interest under
section 167(g) or 460(b) 41
On compensation you received
from a nonqualified
deferred compensation plan
described in section
457A 41

On income you received from a
nonqualified deferred
compensation plan that fails
to meet the requirements of
section 409A 41
Recapture of a charitable
contribution deduction
relating to a fractional
interest in tangible personal
property 41
Recapture of alternative fuel
vehicle refueling property
credit 41
Recapture of alternative motor
vehicle credit 41
Recapture of credit for
employer-provided
childcare facilities 41
Recapture of federal mortgage
subsidy 41
Recapture of Indian
employment credit 41
Recapture of investment
credit 41
Recapture of low-income
housing credit 41
Recapture of new markets
credit 41
Recapture of qualified plug-in
electric drive motor vehicle
credit 41
Section 72(m)(5) excess
benefits tax 41
Uncollected social security and
Medicare or RRTA tax on
tips or group-term life
insurance 41
P
Past due tax returns filing 57
Pay By Check or Money Order 45
Payments:
Amount paid with request for
extension to file 41
Estimated tax 41
Tax withholding 41
Penalties:
Early withdrawal of savings 27
Penalty 61
Premium tax credit 2, 8
Repayment of excess
credit 2, 35
Preparer, requirement to sign tax
return 55
Private delivery services 10
Protect yourself from suspicious
emails or phishing
schemes 56
Publications (See Tax help)
Public debt, gift to reduce the 57
Q
Qualified business income
deduction (Section 199A
Deduction) 32
Qualified dividends and capital
gain tax worksheet 34
Qualifying widow(er) 15
R
Real property income election 12
Records, how long to keep 57
Refund:
Refund offset 43

Refund deposited to an IRA, Roth
IRA, or SEP-IRA 44
Refund deposit in a
TreasuryDirect® account 44
Refund information 61
Refund mailed 45
Refunds. Simplified procedure for
claiming certain refunds 8
Rental real estate, royalties,
partnerships, trusts, etc. 24
Reporting requirements—Other 4
Residential energy credits:
Nonbusiness energy property
credit 38
Residential energy efficient
property 38
Retirement plan deduction,
self-employed 27
Retirement savings contributions
credit (saver's credit) 36
Rounding off to whole dollars 16
S
Salaries and wages 17
Sales or exchanges, capital
assets 21
Schedule A, itemized
deductions 47
Schedule D Tax Worksheet 33
Schedule NEC 50
Schedule OI, other information 53
Scholarship and fellowship
grants 27
Degree candidate 20
Nondegree candidate 20
Section 457(b) plans 17
Self-employed health insurance
deduction 27
Self-employed SEP, SIMPLE, and
qualified plans 27
Self-employment tax 39
Services performed partly in and
partly out the U.S. 17
Signature 47, 55
Child's return 55
Electronic signing of return 55
State and local income taxes,
deduction for 47
Student loan interest deduction:
Eligible student 31
Qualified higher education
expenses 31
Qualified student loan 31
Student Loan Interest Deduction
Worksheet—Line 33 32
Substantial presence test:
Closer connection exception
for foreign students 5
Closer connection to a foreign
country 5
Exempt individual 5
T
Tax, qualified dividends and
capital gain tax worksheet 33
Tax:
Tax from Form 4972 33
Tax from Form 8814 33
Taxable refunds, credits, or offsets
of state and local income
taxes 20
Tax computation for
individuals 33
Tax Computation on Income
Effectively Connected With a
U.S. Trade or Business 32

-80-

Tax Computation Worksheet
2018 77
Tax-exempt interest 18
Tax from schedule J 33
Tax help 57
Taxpayer Advocate Service
(TAS) 63
Taxpayer Bill of Rights 60
Tax Rate Schedules 2018
Tax return information 57
Tax table 65–77
Tax table or computation
worksheet 33
Third party designee 47
Tier 1 RRTA tax withheld 43
Tip income 17
Transportation tax 40
Treaty-exempt income 26
Treaty-exempt income, report 53
Trusts 8
Trusts, exemption deduction
for 33
U
U.S. national 14
Unemployment compensation 24
Unreported social security and
Medicare tax:
Tip income Form 4137 39
Wages from an employer who
did not withhold social
security and Medicare tax
Form 8919 39
W
W-2 17
Wages from Form 8919 17
We welcome comments on
forms 62
What's New 1
When to file:
Estates and trusts 9
Individuals 9
Where to file:
Estates and Trusts 9
Individuals 9
Who must file 7
Withholding of tax at the source:
Exceptions 50
Worksheet for tax on qualified
dividends 34
Write-in adjustments related to
your effectively connected
income:
Archer MSA deduction 31
Attorney fees and court costs:
Certain unlawful
discrimination
claims 31
In connection with an award
from the IRS 31
Contributions by certain
chaplains to section 403(b)
plans 31
Contributions to section 501(c)
(18)(D) pension plans 31
Qualified performing artist
expenses 31
Reforestation amortization and
expenses 31
Repayment of supplemental
unemployment benefits
under the Trade Act of
1974 31