5884 Work Opportunity Credit

5
TLS, have you
transmitted all R
text files for this
cycle update?

Date

Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040NR, PAGE 1 OF 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO FOOT
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm x 835mm (8" x 327⁄ 8 "), FOLD TO: 203mm x 279mm (8" x 11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

1040NR

Department of the Treasury
Internal Revenue Service

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-0074

For the year January 1–December 31, 2006, or other tax year

2006

beginning

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$
8
0
, 2006, and ending

, 20

Last name

Identifying number (see page 8 of inst.)

Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see page 8.

Check if:

City, town or post office, state, and ZIP code. If you have a foreign address, see page 8.

For Disclosure, Privacy Act, and Paperwork
Reduction Act Notice, see page 30.

Individual
Estate or Trust

Country ©
Of what country were you a citizen or national during the tax year? ©
Give address outside the United States to which you want any
Give address in the country where you are a permanent resident.
refund check mailed. If same as above, write “Same.”
If same as above, write “Same.”

1
2
3
4
5
6

7a

7b

Yourself

Spouse

Single resident of Canada or Mexico, or a single U.S. national
Other single nonresident alien
Married resident of Canada or Mexico, or a married U.S. national If you check box 7b, enter your spouse’s
Married resident of the Republic of Korea (South Korea)
identifying number ©
Other married nonresident alien
Qualifying widow(er) with dependent child (see page 9)

Caution: Do not check box 7a if your parent (or someone else) can claim you as a dependent.
Do not check box 7b if your spouse had any U.S. gross income.

7c

Dependents: (see page 9)
(1) First name

Last name

(2) Dependent’s
identifying number

(4) if qualifying
child for child tax
credit (see page 9)

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

d

Total number of exemptions claimed

Income Effectively Connected With U.S. Trade/Business

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

(3) Dependent’s
relationship
to you

8
9a
b
10a
b
11
12
13
14
15
16a
17a
18
19
20
21
22
23

Adjusted Gross Income

Attach Forms W-2 here.
Also attach Form(s) 1099-R if tax was withheld.

Filing Status and Exemptions for Individuals (see page 8)
Filing status. Check only one box (1–6 below).

Enclose, but do not attach, any payment.

Signature

U.S. Nonresident Alien Income Tax Return

Your first name and initial
Please print or type.

Action

24
25
26
27
28
29
30
31
32
33
34
35

Wages, salaries, tips, etc. Attach Form(s) W-2
Taxable interest
9b
Tax-exempt interest. Do not include on line 9a
Ordinary dividends
10b
Qualified dividends (see page 11)
Taxable refunds, credits, or offsets of state and local income taxes (see page 11)
Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see page 11)
Business income or (loss). Attach Schedule C or C-EZ (Form 1040)
Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here
Other gains or (losses). Attach Form 4797
16a
16b Taxable amount (see page 12)
IRA distributions
17a
17b Taxable amount (see page 13)
Pensions and annuities
Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040)
Farm income or (loss). Attach Schedule F (Form 1040)
Unemployment compensation
Other income. List type and amount (see page 14)
22
Total income exempt by a treaty from page 5, Item M
Add lines 8, 9a, 10a, 11–15, 16b, and 17b–21. This is your total effectively connected income ©
24
Archer MSA deduction. Attach Form 8853
25
Health savings account deduction. Attach Form 8889
26
Moving expenses. Attach Form 3903
27
Self-employed SEP, SIMPLE, and qualified plans
28
Self-employed health insurance deduction (see page 15)
29
Penalty on early withdrawal of savings
30
Scholarship and fellowship grants excluded
31
IRA deduction (see page 15)
32
Student loan interest deduction (see page 16)
33
Domestic production activities deduction. Attach Form 8903
Add lines 24 through 33
Subtract line 34 from line 23. Enter here and on line 36. This is your adjusted gross income ©
Cat. No. 11364D

No. of boxes checked
©
on 7a and 7b
No. of children on
7c who:
● lived with you

©

● did not live with
you due to divorce
or separation
Dependents on 7c
not entered above

©
©

Add numbers entered
©
on lines above

8
9a
10a
11
12
13
14
15
16b
17b
18
19
20
21
23

34
35
Form

1040NR

(2006)

5
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 1040NR, PAGE 2 OF 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO FOOT
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm x 835mm (8" x 327⁄ 8 "), FOLD TO: 203mm x 279mm (8" x 11")
PERFORATE: ON FOLD

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Tax and Credits

Form 1040NR (2006)

36
37
38
39
40
41
42
43
44
45
46
47
48
49
50

Payments

Other Taxes

51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67

Page

Amount from line 35 (adjusted gross income)
Itemized deductions from page 3, Schedule A, line 17
Subtract line 37 from line 36
Exemptions (see page 17)
Taxable income. Subtract line 39 from line 38. If line 39 is more than line 38, enter -0Tax (see page 18). Check if any tax is from: a
Form(s) 8814 b
Form 4972
Alternative minimum tax (see page 18). Attach Form 6251
Add lines 41 and 42
44
Foreign tax credit. Attach Form 1116 if required
45
Credit for child and dependent care expenses. Attach Form 2441
46
Retirement savings contributions credit. Attach Form 8880
47
Residential energy credits. Attach Form 5695
48
Child tax credit (see page xx). Attach Form 8901 if required
49
Credits from: a
Form 8396 b
Form 8839 c
Form 8859
Other credits. Check applicable box(es): a
Form 3800
50
b
Form 8801
c
Form
Add lines 44 through 50. These are your total credits
Subtract line 51 from line 43. If line 51 is more than line 43, enter -0-

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©

51
52
53
54
55
56
57
58

©

Tax on income not effectively connected with a U.S. trade or business from page 4, line 89
Social security and Medicare tax on tip income not reported to employer. Attach Form 4137
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
Transportation tax (see page 21)
Household employment taxes. Attach Schedule H (Form 1040)
©
Add lines 52 through 57. This is your total tax
59
Federal income tax withheld from Forms W-2, 1099, 1042-S, etc.
60
2006 estimated tax payments and amount applied from 2005 return
Excess social security and tier 1 RRTA tax withheld (see page 22) 61
62
Additional child tax credit. Attach Form 8812
63
Amount paid with Form 4868 (request for extension)
Other payments from: a
Form 2439 b
Form 4136 c
Form 8885 64
65
Credit for amount paid with Form 1040-C
66
U.S. tax withheld at source from page 4, line 86

U.S. tax withheld at source by partnerships under section 1446:
a From Form(s) 8805
b From Form(s) 1042-S
68 U.S. tax withheld on dispositions of U.S. real property interests:
a From Form(s) 8288-A
b From Form(s) 1042-S
69 Credit for federal telephone excise tax paid. Attach Form 8913 if required
70 Add lines 59 through 69. These are your total payments

Refund

2

36
37
38
39
40
41
42
43

67a
67b
68a
68b
69
©

71 If line 70 is more than line 58, subtract line 58 from line 70. This is the amount you overpaid
72a Amount of line 71 you want refunded to you. If Form 8888 is attached, check here ©

Direct
deposit? See
page 22.

©

b Routing number

c Type:

Checking

70
71
72a

Savings

d Account number
©

73

Amount of line 71 you want applied to your 2007 estimated tax

Amount
You Owe

74
75

Amount you owe. Subtract line 70 from line 58. For details on how to pay, see page 23
Estimated tax penalty. Also include on line 74
75

Third Party
Designee

Do you want to allow another person to discuss this return with the IRS (see page 24)?

Sign
Here

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Keep a copy
of this
return for
your records.

©

Paid
Preparer’s
Use Only

Preparer’s
signature

Designee’s
©
name

Phone
©
no.

Your signature

©

Firm’s name (or
yours if self-employed),
address, and ZIP code

(

73

)

Date

©

Yes. Complete the following.

No

Personal identification
©
number (PIN)

Your occupation in the United States

Date

©

74

Preparer’s SSN or PTIN
Check if
self-employed
EIN
Phone no.

(

)
Form

1040NR

(2006)

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040NR, PAGE 3 of 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO FOOT
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm x 835mm (8" x 327⁄ 8 "), FOLD TO: 203mm x 279mm (8" x 11")
PERFORATE: ON FOLDS
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 1040NR (2006)

Page

Schedule A—Itemized Deductions (See pages 24, 25, 26, and 27.)
State and
Local
Income
Taxes
Total Gifts
to U.S.
Charities

1

State income taxes

2
3

Local income taxes
Add lines 1 and 2

2

3

4

Other than by cash or check. If you made any gift of $250 or
more, see page 24. You must attach Form 8283 if “the amount
of your deduction” (see definition on page 25) is more than $500

5

6

Carryover from prior year

6

7

Add lines 4 through 6

8

Casualty or theft loss(es). Attach Form 4684. See page 25

4

07

1

Caution: If you made a gift and received a benefit in
return, see page 24.
Gifts by cash or check. If you made any gift of $250 or
more, see page 24

5

Casualty and
Theft Losses

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3

7

9
Job
Expenses
and Certain
Miscellaneous
Deductions

Unreimbursed employee expenses—job travel, union
dues, job education, etc. You must attach Form 2106
or Form 2106-EZ if required. See page 26 ©

10
11

Tax preparation fees
Other expenses. See page 26 for expenses to deduct
here. List type and amount ©

8

9
10

11
12
13

Other
Miscellaneous
Deductions

Add lines 9 through 11
Enter the amount from Form
1040NR, line 36

12
13
14

14

Multiply line 13 by 2% (.02)

15

Subtract line 14 from line 12. If line 14 is more than line 12, enter -0-

16

Other—see page 26 for expenses to deduct here. List type and amount

15
©

16
17
Total
Itemized
Deductions

Is Form 1040NR, line 36, over $150,500 (over $75,250 if you checked filing status
box 3, 4, or 5 on page 1 of Form 1040NR)?
No. Your deduction is not limited. Add the amounts in the far right column
for lines 3 through 16. Also enter this amount on Form 1040NR, line 37.
©
Yes. Your deduction may be limited. See page 27 for the amount to
enter here and on Form 1040NR, line 37.

%

17
Form

1040NR

(2006)

Form 1040NR (2006)

Page

4

Tax on Income Not Effectively Connected With a U.S. Trade or Business
Attach Forms 1042-S, SSA-1042S, RRB-1042S, or similar form.
(a) U.S. tax
withheld
at source

Nature of income

Enter amount of income under the appropriate rate of tax (see page 27)
(b) 10%

(c) 15%

(e) Other (specify)

(d) 30%

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76

%

76a
76b
77a
77b
77c
78
79
80
81
82
83
84
85

86

87
88
89

Total U.S. tax withheld at source. Add column (a) of
lines 76a through 85. Enter the total here and on Form
©
1040NR, line 66
Add lines 76a through 85 in columns (b)–(e)

86

87

88
Multiply line 87 by rate of tax at top of each column
Tax on income not effectively connected with a U.S. trade or business. Add columns (b)–(e) of line 88. Enter the total here and on Form
©
1040NR, line 53

89

Capital Gains and Losses From Sales or Exchanges of Property

Report property sales or
exchanges that are effectively
connected
with
a
U.S.
business on Schedule D (Form
1040), Form 4797, or both.

90

(a) Kind of property and description
(if necessary, attach statement of
descriptive details not shown below)

(b) Date
acquired
(mo., day, yr.)

(c) Date
sold
(mo., day, yr.)

(d) Sales price

(e) Cost or other
basis

(g) GAIN
If (d) is more
than (e), subtract (e)
from (d)

(f) LOSS
If (e) is more
than (d), subtract (d)
from (e)

91 (

91

Add columns (f) and (g) of line 90

92

Capital gain. Combine columns (f) and (g) of line 91. Enter the net gain here and on line 84 above (if a loss, enter -0-) ©

)
92
Form

1040NR

(2006)

5

Enter only the capital gains
and losses from property sales
or exchanges that are from
sources within the United
States and not effectively
connected
with
a
U.S.
business. Do not include a gain
or loss on disposing of a U.S.
real property interest; report
these gains and losses on
Schedule D (Form 1040).

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040NR, PAGE 4 of 6
PRINTS: HEAD TO LEFT
MARGINS: TOP 13mm (3⁄ 8 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm x 835mm (8" x 327⁄ 8 "), FOLD TO: 203mm x 279mm (8" x 11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Dividends paid by:
a U.S. corporations
b Foreign corporations
77 Interest:
a Mortgage
b Paid by foreign corporations
c Other
78 Industrial royalties (patents, trademarks, etc.)
79 Motion picture or T.V. copyright royalties
80 Other royalties (copyrights, recording, publishing, etc.)
81 Real property income and natural resources royalties
82 Pensions and annuities
83 Social security benefits
84 Gains (include capital gain from line 92 below)
85 Other (specify) ©

%

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040NR, PAGE 5 of 6 (Page 6 is blank)
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO FOOT
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm x 835mm (8" x 327⁄ 8 "), FOLD TO: 203mm x 279mm (8" x 11")
PERFORATE: ON FOLDS
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 1040NR (2006)

Page

5

Other Information (If an item does not apply to you, enter “N/A.”)
A What country issued your passport?
B Were you ever a U.S. citizen?

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Yes

No

M If you are claiming the benefits of a U.S. income tax treaty
with a foreign country, give the following information. See
page 28 for additional information.
● Country

C Give the purpose of your visit to the United States

©

D Type of entry visa ©
and current nonimmigrant status and date
of change (see page 27) ©
E Date you entered the United States (see page 27)
©

F

Did you give up your permanent
residence as an immigrant in the United
States this year?

Yes

©

● Type and amount of effectively connected income exempt
from tax. Also, identify the applicable tax treaty article. Do
not enter exempt income on lines 8, 9a, 10a, 11-15, 16b,
or 17b–21 of Form 1040NR.
For 2006 (also, include this exempt income on line
22 of Form 1040NR) ©

For 2005

No

G Dates you entered and left the United States during the
year. Residents of Canada or Mexico entering and leaving
the United States at frequent intervals, give name of country
only. ©

● Type and amount of income not effectively connected that
is exempt from or subject to a reduced rate of tax. Also,
identify the applicable tax treaty article.
For 2006 ©

For 2005
H Give number of days (including vacation and
nonworkdays) you were present in the United States
during:
2004
I

, 2005

, and 2006

If you are a resident of Canada, Mexico, or
the Republic of Korea (South Korea), or a
U.S. national, did your spouse contribute
to the support of any child claimed on
Form 1040NR, line 7c?
If “Yes,” enter amount © $

.

Yes

No

If you were a resident of the Republic of Korea (South Korea)
for any part of the tax year, enter in the space below your
total foreign source income not effectively connected with a
U.S. trade or business. This information is needed so that
the exemption for your spouse and dependents residing in
the United States (if applicable) may be allowed in
accordance with Article 4 of the income tax treaty between
the United States and the Republic of Korea (South Korea).
Total foreign source income not effectively connected with
a U.S. trade or business © $
J

Did you file a U.S. income tax return for
any year before 2006?
Yes
If “Yes,” give the latest year and form number ©

Have you excluded any gross income other
than foreign source income not effectively
connected with a U.S. trade or business?

Yes

©

● Were you subject to tax in that country
on any of the income you claim is entitled
to the treaty benefits?

Yes

No

● Did you have a permanent establishment
or fixed base (as defined by the tax treaty) in
Yes
No
the United States at any time during 2006?
N If you file this return to report community income, give your
spouse’s name, address, and identifying number.

O If you file this return for a trust, does the
trust have a U.S. business?
If “Yes,” give name and address

Yes

No

Yes

No

Yes

No

©

P Is this an “expatriation return” (see
page 28)?
If “Yes,” you must attach an annual
information statement.

No

K To which Internal Revenue office did you pay any amounts
claimed on Form 1040NR, lines 60, 63, and 65?
L

©

Q During 2006, did you apply for, or take
other affirmative steps to apply for, lawful
permanent resident status in the United
States or have an application pending to
adjust your status to that of a lawful
permanent resident of the United States?
If “Yes,” explain ©

No

If “Yes,” show the amount, nature, and source of the
excluded income. Also, give the reason it was excluded.
(Do not include amounts shown in item M.) ©

R Check this box if you have received
compensation income of $250,000 or
more and you are using an alternative
method to determine the source of this
compensation income (see instructions) ©

Printed on Recycled Paper

Form

1040NR

(2006)

PAGER/SGML

Userid: ________
Fileid: I1040NR.SGM

Leading adjust: 0%
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Filename: D:\USERS\mmgood00\documents\Epicfiles\I1040NR-200512-30.sgm

Page 1 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005

Department of the Treasury
Internal Revenue Service

Instructions for
Form 1040NR
U.S. Nonresident Alien Income Tax Return

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
For details on these and other

TIP changes for 2005 and 2006, see
Pub. 553. Pending legislation
may eliminate one or more of the last
four changes listed under What’s New
for 2006.

What’s New for 2005
Qualifying child — New definition. A
new definition of a “qualifying child”
applies for each of the following tax
benefits.
• Dependency exemption.
• Child tax credits.
• Credit for child and dependent care
expenses.
See the instructions for each of these
benefits for more details.
Foster child — New rules. New rules
apply to determine who is a foster child
and when a foster child can be used to
claim certain tax benefits. To claim a
foster child as a qualifying child for any
of the tax benefits listed above, the
child must be placed with you by an
authorized placement agency or by
judgment, decree, or other order of any
court of competent jurisdiction. A foster
child no longer qualifies you to use
qualifying widow(er) filing status.
Dependents cannot claim
exemptions for dependents. If you
can be claimed as a dependent on
someone else’s return, you cannot
claim any exemptions for dependents.
Hurricane tax relief. Emergency tax
relief was enacted as a result of
Hurricanes Katrina, Rita, and Wilma.
The tax benefits provided by this relief
include the following.
• Suspended limits for certain personal
casualty losses and cash contributions.
• An additional exemption amount if
you provided housing for a person
displaced by Hurricane Katrina.
• Election to use your 2004 earned
income to figure your additional child
tax credit.
• Increased charitable standard
mileage rate for using your vehicle for

volunteer work related to Hurricane
Katrina.
• Special rules for time and support
tests for people who were temporarily
relocated because of Hurricanes
Katrina, Rita, and Wilma.
• Special rules for withdrawals and
loans from IRAs and other qualified
retirement plans.
For more details on these and other
tax benefits related to Hurricanes
Katrina, Rita, and Wilma, see Pub.
4492, Information for Taxpayers
Affected by Hurricanes Katrina, Rita,
and Wilma.
Domestic production activities
deduction. You may be able to deduct
up to 3% of your qualified production
activities income from certain business
activities. See the instructions for line
33 on page 16.
Certain deductions reordered. The
lines in the Adjusted Gross Income
section have been reordered to simplify
the computation of modified adjusted
gross income (AGI) limits.
IRA deduction expanded. You may
be able to deduct up to $4,000 ($4,500
if age 50 or older at the end of 2005). If
you were covered by a retirement plan,
you may be able to take an IRA
deduction if your 2005 modified AGI is
less than $60,000 ($80,000 if qualifying
widow(er)).
Residents of Japan. Beginning in
2005, nonresident aliens who are
residents of Japan generally cannot
claim the following benefits. This is
because the new U.S.-Japan income
tax treaty, which became effective on
January 1, 2005, does not allow them.
• Exemptions for spouse and
dependents.
• Qualifying widow(er) filing status.
• Single filing status for people who are
married, have a child, and do not live
with their spouse.
However, if you elect to have the old
U.S.-Japan income tax treaty apply in
its entirety for 2005, you may be able to
claim these benefits on your 2005 Form
1040NR.
Certain dividends from a mutual
fund. Interest-related dividends you
receive from a mutual fund are
excluded from income if the dividends
Cat. No. 11368V

are not effectively connected with your
U.S. trade or business. The exclusion
also applies to short-term capital gain
dividends from a mutual fund if you are
present in the United States for less
than 183 days during the tax year.
U.S. source dividends paid by
certain foreign corporations. U.S.
source dividends paid by certain foreign
corporations are excluded from income
if they are not effectively connected
with the nonresident alien’s U.S. trade
or business. See Second exception
under Dividends in Pub. 519, chapter 2
for a definition of foreign corporation
and how to figure the amount of
excludable dividends.
Standard mileage rates. The 2005
rate for business use of your vehicle is
401/2 cents a mile (481/2 cents a mile
after August 31, 2005). The 2005 rate
for use of your vehicle to move is 15
cents a mile (22 cents a mile after
August 31, 2005).
Elective salary deferrals. The
maximum amount you can defer under
all plans is generally limited to $14,000
($10,000 if you only have SIMPLE
plans; $17,000 for section 403(b) plans
if you qualify for the 15-year rule). The
catch-up contribution limit is increased
to $4,000 ($2,000 for SIMPLE plans).

What’s New for 2006
New exception from the filing
requirement for nonresident alien
individuals. Generally, the
requirement to file a return has been
eliminated for nonresident aliens who
earn wages effectively connected with a
U.S. trade or business that are less
than the amount of one personal
exemption ($3,300 for 2006). For more
information, see Notice 2005-77,
2005-46 I.R.B. 951. You can find Notice
2005-77 on page 951 of Internal
Revenue Bulletin 2005-46 at
www.irs.gov/pub/irs-irbs/irb05-46.pdf.
Personal exemption and itemized
deduction phaseouts reduced. The
phaseouts of the personal exemptions
and itemized deductions will be
reduced by 1/3.
Residential energy credit — New.
You may be able to take a residential

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energy credit for expenses paid in 2006
to have qualified energy saving items
installed in your main home.
Alternative motor vehicles. You may
be able to take a credit if you place an
energy efficient motor vehicle or
alternative fuel vehicle refueling
property in service in 2006. You can no
longer take a deduction for clean-fuel
vehicles or refueling property.
IRA deduction expanded. If you were
covered by a retirement plan, you may
be able to take an IRA deduction if your
2006 modified AGI is less than $85,000
if qualifying widow(er). If you are age
50 or over, the amount of your catch-up
contribution will increase to $1,000.
Standard mileage rates. The 2006
rate for business use of your vehicle is
441/2 cents a mile. The 2006 rate for
use of your vehicle to move is 18 cents
a mile. The 2006 rate for charitable use
of your vehicle to provide relief related
to Hurricane Katrina is 32 cents a mile.
The 2006 rate of 14 cents a mile for
other charitable use is unchanged.
Certain credits no longer allowed
against alternative minimum tax
(AMT). The credit for child and
dependent care expenses, mortgage
interest credit, and carryforwards of the
District of Columbia first-time
homebuyer credit are no longer allowed
against AMT and a new tax liability limit
applies. For most people, this limit is
your regular tax minus any tentative
minimum tax.
AMT exemption amount decreased.
The AMT exemption amount will
decrease to $33,750 ($45,000 if a
qualifying widow(er); $22,500 if married
filing separately).
Educator expense deduction
expires. The deduction for educator
expenses from AGI will expire.
District of Columbia first-time
homebuyer credit expires. This credit
will not apply to homes purchased after
December 31, 2005.

Items to Note
Form 1040NR-EZ. You may be able to
use Form 1040NR-EZ if your only
income from U.S. sources is wages,
salaries, tips, taxable refunds of state
and local income taxes, and
scholarship or fellowship grants. For
more details, see Form 1040NR-EZ
and its instructions.
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 after June 3,
2004, you will continue to be treated for
federal tax purposes as a citizen or
long-term resident of the United States
until you (a) give notice of your
expatriating act or termination of
residency (with the requisite intent to

relinquish citizenship or terminate such
status) to the Department of State or
the Department of Homeland Security,
and (b) provide an initial expatriation
statement (Form 8854) to the IRS.
Additionally, if you are subject to the
expatriation tax rules of section 877(a),
you are required to file an annual
expatriation information statement
(Form 8854) with the IRS for 10 taxable
years after the date of your
expatriation. For more details, see
Special Rules for Former U.S. Citizens
and Former U.S. Long-term Residents
that begins on page 6 and Pub. 519,
U.S. Tax Guide for Aliens.
Other reporting requirements. If you
meet the closer connection to a foreign
country exception to the substantial
presence test, you must file
Form 8840. If you exclude days of
presence in the United States for
purposes of the substantial presence
test, you must file Form 8843. This rule
does not apply to foreign-governmentrelated individuals who exclude days of
presence in the United States. Certain
dual-resident taxpayers who claim tax
treaty benefits must file Form 8833. A
dual-resident taxpayer is one who is a
resident of both the United States and
another country under each country’s
tax laws.

Additional Information
If you need more information, our free
publications may help you. Pub. 519
will be the most important, but the
following publications may also help.
Pub. 525 Taxable and Nontaxable
Income
Pub. 529 Miscellaneous Deductions
Pub. 552 Recordkeeping for Individuals
Pub. 597 Information on the United
States-Canada Income Tax
Treaty
Pub. 901 U.S. Tax Treaties
Pub. 910 Guide to Free Tax Services
(includes a list of all
publications)

These free publications and the
forms and schedules you will need are
available from the Internal Revenue
Service. You can download them from
the IRS website at www.irs.gov. Also
see Taxpayer Assistance that begins
on page 29 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

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resident alien if you meet either the
green card test or the substantial
presence test for 2005. (These tests
are explained below.) 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 2005. See
First-Year Choice in Pub. 519 for
details.
You are generally considered a
nonresident alien for the year if you are
not a U.S. resident under either of
these tests. However, even if you are a
U.S. resident under one of these tests,
you may still be considered a
nonresident alien if you qualify as a
resident of a treaty country within the
meaning of the tax treaty between the
United States and that country. You
can download the complete text of most
U.S. tax treaties at www.irs.gov.
Technical explanations for many of
those treaties are also available at that
site.
For more details on resident and
nonresident status, the tests for
residence, and the exceptions to them,
see Pub. 519.

Green Card Test
You are a resident for tax purposes if
you were a lawful permanent resident
(immigrant) of the United States at any
time during 2005.

Substantial Presence Test
You are considered a U.S. resident if
you meet the substantial presence test
for 2005. You meet this test if you were
physically present in the United States
for at least:
1. 31 days during 2005, and
2. 183 days during the period 2005,
2004, and 2003, counting all the days
of physical presence in 2005, but only
1/3 the number of days of presence in
2004 and only 1/6 the number of days in
2003.
Generally, you are treated as
present in the United States on any day
that you are physically present in the
country at any time during the day.
However, there are exceptions to this
rule. In general, do not count the
following as days of presence in the
United States for the substantial
presence test.
• Days you commute to work in the
United States from a residence in
Canada or Mexico if you regularly
commute from Canada or Mexico.
• Days you are in the United States for
less than 24 hours when you are in
transit between two places outside of
the United States.
• Days you are in the United States as
a crew member of a foreign vessel.
• Days you intend, but are unable, to
leave the United States because of a
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medical condition that arose while you
were in the United States.
• Days you are an exempt individual
(defined below).
Exempt individual. For these
purposes, an exempt individual is
generally an individual who is a:
• Foreign-government-related
individual,
• Teacher or trainee,
• Student, or
• Professional athlete who is
temporarily in the United States to
compete in a charitable sports event.
Note. Alien individuals with “Q” visas
are treated as either students, teachers,
or trainees and, as such, are exempt
individuals for purposes of the
substantial presence test if they
otherwise qualify. “Q” visas are issued
to aliens participating in certain
international cultural exchange
programs.
See Pub. 519 for more details
regarding days of presence in the
United States for the substantial
presence test.

Closer Connection to Foreign
Country
Even though you would otherwise 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 2005,
• Establish that during 2005 you had a
tax home in a foreign country, and
• Establish that during 2005 you had a
closer connection to one foreign
country in which you had a tax home
than to the United States unless you
had a closer connection to two foreign
countries.
See Pub. 519 for more information.

Who Must File
File Form 1040NR if any of the
following four conditions applies to you.
1. You were a nonresident alien
engaged in a trade or business in the
United States during 2005. You must
file even if:
a. None of your income came 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.
However, if you have no gross
income for 2005, do not complete the
schedules for Form 1040NR. Instead,
attach a list of the kinds of exclusions
you claim and the amount of each.
Exception. If 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, you must file Form 1040NR
Instructions for Form 1040NR

(or Form 1040NR-EZ) only if you have
income that is subject to tax under
section 871 (that is, the income items
listed on lines 8 through 21 on page 1
of Form 1040NR and on lines 75a
through 84 on page 4 of
Form 1040NR).
2. You were a nonresident alien not
engaged in a trade or business in the
United States during 2005 and:
a. You received income from U.S.
sources that is reportable on lines 75a
through 84, and
b. Not all of the U.S. tax that you
owe was withheld from that income.
3. You represent a deceased
person who would have had to file
Form 1040NR.
4. You represent an estate or trust
that has to file Form 1040NR.
Exception for children under age 14.
If your child was under age 14 at the
end of 2005, had income only from
interest and dividends that are
effectively connected with a U.S. trade
or business, and that income totaled
less than $8,000, you may be able to
elect to report your child’s income on
your return. But you must use Form
8814 to do so. If you make this election,
your child does not have to file a return.
For details, see Form 8814.
A child born on January 1,
1992, is considered to be age
CAUTION 14 at the end of 2005. Do not
use Form 8814 for such a child.
Filing a deceased person’s return.
The personal representative must file
the return for a deceased person who
was required to file a return for 2005. A
personal representative can be an
executor, administrator, or anyone who
is in charge of the deceased person’s
property.
Filing for an estate or trust. If you are
filing Form 1040NR for a nonresident
alien estate or trust, change the form to
reflect the provisions of Subchapter J,
Chapter 1, of the Internal Revenue
Code. You may find it helpful to refer to
Form 1041 and its instructions.
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 after June 3,
2004, you are required to (a) file Form
8854, and (b) notify the Department of
State or the Department of Homeland
Security (see the Instructions to Form
8854).
If you fail to do so, you are still
treated as a citizen or resident of the
United States, and you must report
your worldwide taxable income on Form
1040, 1040A, or 1040EZ, and figure
your tax as shown in the instructions for
those forms. You can only file Form
1040NR and figure your tax as a
nonresident alien for the portion of the

!

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year after you have satisfied both of the
requirements above. For more details,
see Special Rules for Former U.S.
Citizens and Former U.S. Long-term
Residents that begins on page 6 and
Pub. 519.

Simplified Procedure for
Claiming Certain Refunds
You can use this procedure only if you
meet all of the following conditions for
the tax year.
• You were a nonresident alien.
• You were not engaged in a trade or
business in the United States at any
time.
• You had no income that was
effectively connected with the conduct
of a U.S. trade or business.
• Your U.S. income tax liability was
fully satisfied through withholding of tax
at source.
• You are filing Form 1040NR solely to
claim a refund of U.S. tax withheld at
source.
Example. John is a nonresident
alien individual. The only U.S. source
income he received during the year was
dividend income from U.S. stocks. The
dividend income was reported to him on
Form(s) 1042-S. On one of the dividend
payments, the withholding agent
incorrectly withheld at a rate of 30%
(instead of 15%). John is eligible to use
the simplified procedure.
If you meet all of the conditions listed
earlier for the tax year, complete Form
1040NR as follows.
Page 1. Enter your name, identifying
number (defined on page 8), country of
citizenship, and all address information
requested at the top of page 1. Leave
the rest of page 1 blank.
Page 4, lines 75a through 84. Enter
the amounts of gross income you
received from dividends, interest,
royalties, pensions, annuities, and other
income. If any income you received
was subject to backup withholding or
withholding at source, you must include
all gross income of that type that you
received. The amount of each type of
income should be shown in the column
under the appropriate U.S. tax rate, if
any, that applies to that type of income
in your particular circumstances.
If you are entitled to a reduced rate
of, or exemption from, withholding on
the income pursuant to a tax treaty, the
applicable rate of U.S. tax is the same
as the treaty rate. Use column (e) if the
applicable tax rate is 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.

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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 84 and show the
amount in column (e).
Line 85. Enter the total amount of
U.S. tax withheld at source (and not
refunded by the payer or withholding
agent) for the income you included on
lines 75a through 84.
Lines 86 through 88. Complete
these lines as instructed on the form.
Page 5. You must answer all questions
that apply. For item M, you must
identify the income tax treaty and treaty
article(s) under which you are applying
for a refund of tax. Also, enter the type
of income (for example, dividends,
royalties) and amount in the appropriate
space. You must provide the
information required for each type of
income for which a treaty claim is
made.
Note. If you are claiming a reduced
rate of, or exemption from, tax based
on a tax treaty, you must generally be a
resident of the particular treaty country
within the meaning of the treaty and
you cannot have a permanent
establishment or fixed base in the
United States.
Page 2, lines 53 and 58. Enter your
total income tax liability.
Lines 66 and 69. Enter the total
amount of U.S. tax withheld (from
line 85).
Lines 70 and 71a. Enter the
difference between line 58 and line 69.
This is your total refund.
Signature. You must sign and date
your tax return. See Reminders on
page 28.
Documentation. You must attach
acceptable proof of the withholding for
which you are claiming a refund. If you
are claiming a refund of backup
withholding tax based on your status as
a nonresident alien, you must attach a
copy of the Form 1099 that shows the
income and the amount of backup
withholding. If you are claiming a refund
of U.S. tax withheld at source, you must
attach a copy of the Form 1042-S that
shows the income and the amount of
U.S. tax withheld.

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

When To File
Individuals. If you were an employee
and received wages subject to U.S.
income tax withholding, file Form
1040NR by the 15th day of the 4th
month after your tax year ends. A
return for the 2005 calendar year is due
by April 17, 2006.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR by the
15th day of the 6th month after your tax
year ends. A return for the 2005
calendar year is due by June 15, 2006.
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.

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Note. If the regular 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,
you should file Form 4868. You must
file Form 4868 by the regular due date
of the return.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, and your return is due
June 15, 2006, enter
“1040NR-No Withholding” in the left
margin of Form 4868.
Note. Form 4868 does not extend the
time to pay your income tax. The tax is
due by the regular due date of the
return.

Where To File
File Form 1040NR with the Internal
Revenue Service Center, Philadelphia,
PA 19255, U.S.A.

Private Delivery Services
You can use certain private delivery
services designated by the IRS to meet
the “timely mailing as timely filing/
paying” rule for tax returns and
payments. These private delivery
services include only the following.
• DHL Express (DHL): DHL Same Day
Service, DHL Next Day 10:30 am, DHL
Next Day 12:00 pm, DHL Next Day
3:00 pm, and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx
Priority Overnight, FedEx Standard
Overnight, FedEx 2Day, FedEx
International Priority, and FedEx
International First.
• United Parcel Service (UPS): UPS
Next Day Air, UPS Next Day Air Saver,
UPS 2nd Day Air, UPS 2nd Day Air
A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
The private delivery service can tell
you how to get written proof of the
mailing date.
Private delivery services cannot
deliver items to P.O. boxes. You
CAUTION must use the U.S. Postal
Service to mail any item to an IRS P.O.
box address.

!

Election To Be Taxed as
a Resident Alien
You can elect to be taxed as a U.S.
resident for the whole year if all of the
following apply.
• You were married.
• Your spouse was a U.S. citizen or
resident alien on the last day of the tax
year.
• You file a joint return for the year of
the election using Form 1040, 1040A,
or 1040EZ.
To make this election, you must
attach the statement described in
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Pub. 519 to your return. Do not use
Form 1040NR.
Your worldwide income for the whole
year must be included and will be taxed
under U.S. tax laws. You must agree to
keep the records, books, and other
information needed to figure the tax. If
you made the election in an earlier
year, you can file a joint return or
separate return for 2005. If you file a
separate return, use Form 1040 or
Form 1040A. Your worldwide income
for the whole year must be included
whether you file a joint or separate
return.
Nonresident aliens who make
this election may forfeit the right
CAUTION to claim benefits otherwise
available under a U.S. tax treaty. For
more details, see the specific treaty.

!

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

Dual-Status Tax Year
A dual-status year is one in which you
change status between nonresident
and resident alien. Different U.S.
income tax rules apply to each status.
Most dual-status years are the years
of arrival or departure. Before you
arrive in the United States, you are a
nonresident alien. After you arrive, you
may or may not be a resident,
depending on the circumstances.
If you become a U.S. resident, you
stay a resident until you leave the
United States. You may become a
nonresident alien when you leave, if,
after leaving (or after your last day of
lawful permanent residency if you met
the green card test) and for the
remainder of the calendar year of your
departure, you have a closer
connection to a foreign country than to
the United States, and, during the next
calendar year, you are not a U.S.
resident under either the green card
test or the substantial presence test.
See Pub. 519.

What and Where to File for a
Dual-Status Year
If you were a U.S. resident on the last
day of the tax year, file Form 1040.
Enter “Dual-Status Return” across the
top and attach a statement showing
your income for the part of the year you
were a nonresident. You can use Form
1040NR as the statement; enter
“Dual-Status Statement” across the top.
File your return and statement with the
Internal Revenue Service Center,
Philadelphia, PA 19255, U.S.A.
If you were a nonresident on the last
day of the tax year, file Form 1040NR.
Instructions for Form 1040NR

Enter “Dual-Status Return” across the
top and attach a statement showing
your income for the part of the year you
were a U.S. resident. You may use
Form 1040 as the statement; enter
“Dual-Status Statement” across the top.
File your return and statement with the
Internal Revenue Service Center,
Philadelphia, PA 19255, U.S.A.
Statements. Any statement you file
with your return must show your name,
address, and identifying number
(defined on page 8).
Former U.S. long-term residents are
required to file Form 8854 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
the instructions that begin on page 6.

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

Restrictions for Dual-Status
Taxpayers
Standard deduction. You cannot take
the standard deduction.
Head of household. You cannot use
the Head of household Tax Table
column or Section D of the Tax
Computation Worksheet.
Joint return. You cannot file a joint
return unless you elect to be taxed as a
resident alien (see the instructions that
begin on page 4) in lieu of these
dual-status taxpayer rules.
Tax rates. If you were married and a
nonresident of the United States for all
or part of the tax year and you do not
make the election to be taxed as a
resident alien as discussed earlier, you
must use the Married filing separately
column in the Tax Table or Section C of
the Tax Computation Worksheet to

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figure your tax on income effectively
connected with a U.S. trade or
business. If married, you cannot use
the Single Tax Table column or Section
A of the Tax Computation Worksheet.
Deduction for exemptions. As a
dual-status taxpayer, you usually will be
entitled to your own personal
exemption. Subject to the general rules
for qualification, you are allowed
exemptions for your spouse and
dependents in figuring taxable income
for the part of the year you were a
resident alien. The amount you can
claim for these exemptions is limited to
your taxable income (determined
without regard to exemptions) for the
part of the year you were a resident
alien. You cannot use exemptions
(other than your own) to reduce taxable
income to below zero for that period.
Special rules apply for exemptions
for the part of the tax year a dual-status
taxpayer is a nonresident alien if the
taxpayer is a resident of Canada,
Mexico, the Republic of Korea (South
Korea), or Japan (and you elect to have
the old U.S.-Japan income tax treaty
apply in its entirety for 2005); a U.S.
national; or a student or business
apprentice from India. See Pub. 519.
Tax credits. You cannot take the
earned income credit, the credit for the
elderly or disabled, or an education
credit unless you elect to be taxed as a
resident alien (see the instructions that
begin on page 4) in lieu of these
dual-status taxpayer rules. For
information on other credits, see
chapter 6 of Pub. 519.

How To Figure Tax for
Dual-Status Year
When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year
you were a resident and the part of the
year you were a nonresident.
All income for the period of
residence and all income that is
effectively connected with a trade or
business in the United States for the
period of nonresidence, after allowable
deductions, is combined and taxed at
the same rates that apply to U.S.
citizens and residents. 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.
If you were a resident alien on the
last day of the tax year and you are
filing Form 1040, include the tax on the
noneffectively connected income in the
total on Form 1040, line 63. To the left
of line 63 enter “Tax from Form
1040NR” and the amount.

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If you are filing Form 1040NR, enter
the tax from the Tax Table, Tax
Computation Worksheet, Qualified
Dividends and Capital Gain Tax
Worksheet, Schedule D Tax
Worksheet, Schedule J (Form 1040), or
Form 8615 on line 41 and the tax on
the noneffectively connected income on
line 53.
Credit for taxes paid. You are allowed
a credit against your U.S. income tax
liability for certain taxes you paid, are
considered to have paid, or that were
withheld from your income. These
include:
1. Tax withheld from wages earned in
the United States and taxes withheld
at the source from various items of
income from U.S. sources other than
wages. This includes U.S. tax
withheld on dispositions of U.S. real
property interests.
When filing Form 1040, show the
total tax withheld on line 64. Enter
amounts from the attached statement
(Form 1040NR, lines 59, 66, 67a,
67b, 68a, and 68b) to the right of
line 64 and identify and include in the
amount on line 64.
When filing Form 1040NR, show the
total tax withheld on lines 59, 66,
67a, 67b, 68a, and 68b. Enter the
amount from the attached statement
(Form 1040, line 64) to the right of
line 59 and identify and include in the
amount on line 59.
2. Estimated tax paid with Form
1040-ES or Form 1040-ES (NR).
3. Tax paid with Form 1040-C at the
time of departure from the United
States. When filing Form 1040,
include the tax paid with Form
1040-C with the total payments on
line 71. Identify the payment in the
area to the left of the entry.

How To Report Income
on Form 1040NR
Community Income
If either you or your spouse (or both
you and your spouse) were nonresident
aliens at any time during the tax year
and you had community income during
the year, treat the community income
according to the applicable community
property laws except as follows.
• Earned income of a spouse, other
than trade or business income or
partnership distributive share income.
The spouse whose services produced
the income must report it on his or her
separate return.
• Trade or business income, other than
partnership distributive share income.

Treat this income as received by the
spouse carrying on the trade or
business and report it on that spouse’s
return.
• Partnership distributive share income
(or loss). Treat this income (or loss) as
received by the spouse who is the
partner and report it on that spouse’s
return.
• Income derived from the separate
property of one spouse that is not
earned income, trade or business
income, or partnership distributive
share income. The spouse with the
separate property must report this
income on his or her separate return.
See Pub. 555 for more details.

Kinds of Income
You must divide your income for the tax
year into the following three categories.
1. Income effectively connected with
a U.S. trade or business. This income
is taxed at the same rates that apply to
U.S. citizens and residents. Report this
income on page 1 of Form 1040NR.
Pub. 519 describes this income in
greater detail.
2. U.S. income not effectively
connected with a U.S. trade or
business. This income is taxed at 30%
unless a treaty between your country
and the United States has set a lower
rate that applies to you. Report this
income on page 4 of Form 1040NR.
Pub. 519 describes this income more
fully.
Note. Use line 56 to report the 4% tax
on U.S. source gross transportation
income.
3. Income exempt from U.S. tax.
Complete items L and/or M on page 5
of Form 1040NR and, if applicable,
line 22 on page 1.

Dispositions of U.S. Real
Property Interests
Gain or loss on the disposition of a U.S.
real property interest (see Pub. 519 for
definition) is taxed as if the gain or loss
were effectively connected with the
conduct of a U.S. trade or business.
See section 897 and its regulations.
Report gains and losses on the
disposition of U.S. real property
interests on Schedule D (Form 1040)
and Form 1040NR, line 14. Also, net
gains may be subject to the alternative
minimum tax. See the instructions for
line 42.

Income You May 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

-6-

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 and royalties from mines, oil or
gas wells, or other natural resources.
The election does not apply to
dispositions of U.S. real property
interests discussed earlier.
To make the election, attach a
statement to your return for the year of
the election. Include in your statement:
1. That you are making the election.
2. A complete list of all of your real
property, or any interest in real
property, located in the United States
(including location). Give the legal
identification of U.S. timber, coal, or
iron ore in which you have an interest.
3. The extent of your ownership in
the real property.
4. A description of any substantial
improvements to the property.
5. Your income from the property.
6. The dates you owned the
property.
7. Whether the election is under
section 871(d) or a tax treaty.
8. Details of any previous elections
and revocations of the real property
election.

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

Special Rules for Former
U.S. Citizens and Former
U.S. Long-Term
Residents
Expatriation Tax
The expatriation tax provisions provide
an alternative tax regime for certain
nonresident aliens who lost U.S.
citizenship or terminated U.S. long-term
resident status. In 2004 the expatriation
rules changed. If you expatriated on or
Instructions for Form 1040NR

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before June 3, 2004, one set of rules
applies. If you expatriated after June 3,
2004, another set of rules applies. See
the rules on this page that apply to you.
Former U.S. long-term resident
defined. You are a former U.S.
long-term resident if you were a lawful
permanent resident of the United States
in at least 8 of the last 15 consecutive
tax years ending with the year your
residency ends. In determining if you
meet the 8-year requirement, do not
count any year that you were treated as
a resident of another country under a
tax treaty and you did not waive treaty
benefits.

Expatriation Before June 4,
2004
The alternative tax regime will apply to
you for the 10 succeeding tax years
following your action if one of the
principal purposes of your action was to
avoid U.S. taxes. You are considered to
have tax avoidance as a principal
purpose if:
1. Your average annual net income
tax for the last 5 tax years ending
before the date of your action to
relinquish your citizenship or terminate
your residency was more than
$100,000, or
2. Your net worth on the date of
your action was $500,000 or more.
The amounts above are adjusted for
inflation if your expatriation action is
after 1996 (see the chart on this page).
Although there are exceptions to
these rules, you will qualify for an
exception only if you are eligible to
submit a ruling request to the IRS that
your renunciation of U.S. citizenship or
termination of U.S. residency did not
have as one of its principal purposes
the avoidance of U.S. tax and you
submit such a ruling request in a
complete and good faith manner. For
more details about these exceptions,
see Notice 97-19, 1997-1 C.B. 394; and
Notice 98-34, 1998-2 C.B. 29. You can
find
Notice 97-19 on page 40 of Internal
Revenue Bulletin 1997-10 at
www.irs.gov/pub/irs-irbs/irb97-10.pdf.
You can find Notice 98-34 on page 30
of Internal Revenue Bulletin 1998-27 at
www.irs.gov/pub/irs-irbs/irb98-27.pdf.
Annual information statement If the
alternative tax regime under the
expatriation tax provisions apply to you,
check the “Yes” box in item P on Form
1040NR, page 5. You must also attach
an annual information statement to
Form 1040NR that lists by category (for
example, dividends, interest, etc.) all
items of U.S. and foreign source gross
income (whether or not taxable in the
United States). The statement must
identify the source of such income
Instructions for Form 1040NR

(determined under section 877 as
modified by Section V of Notice 97-19)
and those items of income subject to
tax under section 877. You must attach
the statement to Form 1040NR,
whether or not you owe any U.S. tax.

Expatriation After June 3,
2004
The alternative tax regime will apply to
you for the 10 succeeding tax years
following your action if any one of the
following apply.
1. Your average annual net income
tax for the last 5 tax years ending
before the date of your action to
relinquish your citizenship or terminate
your residency was more than
$124,000 for 2004, and $127,000 for
2005 (as adjusted annually for
inflation).
2. Your net worth on the date of
your action was $2,000,000 or more.
3. You fail to certify under penalties
of perjury that all of your U.S. federal
tax obligations for the last 5 tax years
ending before the date of your action
have been met.
Exception for dual citizens and
certain minors. Dual citizens and
certain minors are not subject to the
expatriation tax even if they meet (1) or
(2) above. However, they must provide
the certification required in (3) above.
For the definitions of “dual citizens” and
“certain minors,” see Pub. 519.
Exception if in the United States for
more than 30 days. Generally, the
alternative tax regime does not apply to
any tax year during the 10-year period
if you are physically present in the
United States for more than 30 days
during the calendar year ending in that
year. You must file Form 1040, 1040A,
or 1040EZ, and figure your tax as
prescribed in the instructions for those

forms. For details, see Tax
consequences of presence in the
United States under Expatriation After
June 3, 2004, in Pub. 519.
Annual information statement. If the
alternative tax regime under the
expatriation tax provisions applies to
you, check the “Yes” box in item P on
Form 1040NR, page 5, and attach a
completed Form 8854 (Parts I and III of
Schedules A and B) to your tax return.
You must attach the form for each of
the 10 tax years beginning with the
year that includes your date of
expatriation, whether or not you owe
U.S. tax. For more details regarding the
filing of Form 8854, see the Instructions
for Form 8854.
Penalty. If you fail to file a required
Form 8854 for any tax year or fail to
include all information required to be
shown on the form, you may have to
pay a penalty in the amount of $10,000
for each required Form 8854. You will
not have to pay the penalty if you can
show that the failure to file the
completed form was due to reasonable
cause.

How To Figure Your
Alternative Tax Under the
Expatriation Provisions
Note. The following discussion applies
to you whether you expatriated before
June 4, 2004, or after June 3, 2004.
If the alternative tax regime applies
to you, you are subject to tax on U.S.
source gross income and gains on
either (a) a net basis at the graduated
rates applicable to individuals (with
allowable deductions), or (b) a gross
basis at a rate of 30% (or lower treaty
rate) under the rules of section 871(a).
See page 27 for more details on the tax
imposed under section 871(a).

Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004
IF you expatriated
during . . .

THEN, the rules outlined on this page apply
if . . .
Your 5-year
Your net
average annual
worth
net income tax
OR
equaled or
was more
exceeded ...
than ...

1997
1998
1999
2000
2001
2002
2003
2004 (before
June 4)*

$106,000
109,000
110,000
112,000
116,000
120,000
122,000

$528,000
543,000
552,000
562,000
580,000
599,000
608,000

124,000

622,000

*If you expatriated after June 3, 2004, see Expatriation After June 3, 2004 on this page.

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If you have items of U.S. source
income that are subject to tax under
section 871(a), you will be taxed at a
rate of 30% (or lower treaty rate) on
your gross income only if this tax
exceeds the tax at the regular
graduated rates on your net income. If
the 30% (or lower treaty rate) tax on
your gross income exceeds the
graduated tax on your net income,
report those items on the appropriate
lines on page 4 of Form 1040NR. If the
graduated tax on your net income
exceeds the 30% (or lower treaty rate)
tax on your gross income, report your
income on the appropriate lines on
page 1 of Form 1040NR and attach a
statement describing the items and
amounts of income that are subject to
tax by reason of section 877.
If you have other items of U.S.
source income that are not subject to
tax under section 871(a), you will be
taxed on a net basis at the regular
graduated rates applicable to
individuals. Report this income on the
appropriate lines on page 1 of
Form 1040NR.
For purposes of figuring the tax due
under section 877, the following items
of income are treated as U.S. source.
1. Gains on the sale or exchange of
personal property located in the United
States.
2. Gains on the sale or exchange of
stock issued by a domestic corporation
or debt obligations of the United States,
U.S. persons, a state or political
subdivision thereof, and the District of
Columbia.
3. Income or gain derived from
stock in a foreign corporation if you
owned, either directly or indirectly
(through the rules of sections 958(a)
and 958(b)) more than 50% of the vote
or value of the stock of the corporation
on the date of your renunciation of
citizenship or termination of residency
or at any time during the 2 years
preceding such date. Such income or
gain is considered U.S. source only to
the extent of your share of the earnings
and profits earned or accumulated prior
to the date of renunciation of U.S.
citizenship or termination of residency.
Any exchange of property is treated
as a sale of the property at its fair
market value on the date of the
exchange and any gain is treated as
U.S. source gross income in the tax
year of the exchange unless you enter
into a gain recognition agreement under
Notice 97-19.
You may not claim that a tax treaty
in effect on August 21, 1996, prevents
the imposition of tax by reason of
section 877.

Line Instructions for
Form 1040NR
Name, Address, and
Identifying Number
Name. If you are filing Form 1040NR
for an estate or trust, enter the name of
the estate or trust, and your name, title,
and address. Also, give the name and
address of any U.S. grantors and
beneficiaries.
P.O. box. Enter your box number only
if your post office does not deliver mail
to your home.
Foreign address. Enter the
information in the following order: City,
province or state, and country. Follow
the country’s practice for entering the
postal code. Do not abbreviate the
country name.
Identifying number. If you are an
individual, you are generally required to
enter your social security number
(SSN). To apply for this number, get
Form SS-5, Application for a Social
Security Card, from your local Social
Security Administration (SSA) office or
call the SSA at 1-800-772-1213. You
can also download Form SS-5 from the
SSA’s website at
www.socialsecurity.gov/online/
ss-5.html. You must visit an SSA office
in person and submit your Form SS-5
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 will also need to show your Form
DS-2019. Generally, you will receive
your card about 2 weeks after the SSA
has all of the necessary information.
If you do not have and are not
eligible to get an SSN, you must apply
for an individual taxpayer identification
number (ITIN). For details on how to do
so, see Form W-7 and its instructions. It
usually takes about 4 – 6 weeks to get
an ITIN.
If you already have an ITIN, enter it
wherever your 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.
Note. An ITIN is for tax use only. It
does not entitle you to social security
benefits or change your employment or
immigration status under U.S. law.
If you are filing Form 1040NR for an
estate or trust, enter the employer
identification number of the estate or
trust.

-8-

An incorrect or missing identifying
number may increase your tax or
reduce your refund.

Filing Status
The amount of your tax depends on
your filing status. Before you decide
which box to check, read the following
explanations.
Were you single or married? If you
were married on December 31,
consider yourself married for the whole
year. If you were single, divorced, or
legally separated under a decree of
divorce or separate maintenance on
December 31, consider yourself single
for the whole year. If you meet the tests
described under Married persons who
live apart below, you may consider
yourself single for the whole year.
If your spouse died in 2005, consider
yourself married to that spouse for the
whole year, unless you remarried
before the end of 2005.
Married persons who live apart.
Some married persons who have a
child and who do not live with their
spouse may file as single. If you meet
all five of the following tests and you
are a married resident of Canada or
Mexico, or you are a married U.S.
national, check the box on line 1. If you
meet the tests below and you are a
married resident of the Republic of
Korea (South Korea), check the box on
line 2. If you meet the tests below and
you are a married resident of Japan
electing to have the old U.S.-Japan
income tax treaty apply in its entirety for
2005, check the box on line 2. You
must also enter “Japan-Article 30” in
the entry space for item M, Country, on
page 5.
1. You file a return separate from
your spouse.
2. You paid more than half of the
cost to keep up your home in 2005.
3. You lived apart from your spouse
during the last 6 months of 2005.
4. Your home was the main home of
your child, stepchild, or foster child for
more than half of 2005. Temporary
absences, such as for school, vacation,
or medical care, count as time lived in
the home.
5. You are able to claim a
dependency exemption for the child or
the child’s other parent claims him or
her as a dependent under the rules for
children of divorced or separated
parents. See Form 8332, Release of
Claim to Exemption for Child of
Divorced or Separated Parents.
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.
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Foster child. A foster child is any
child placed with you by an authorized
placement agency, or by judgment,
decree, or other order of any court of
competent jurisdiction.
Line 4 — Married residents of Japan.
If you were a resident of Japan, you
can check the box on line 4 only if you
are electing to have the old U.S.-Japan
income tax treaty apply in its entirety for
2005. You must also enter
“Japan-Article 30” in the entry space for
item M, Country, on page 5.
Line 6 — Qualifying widow(er) with
dependent child. You may check the
box on line 6 if all seven of the following
apply.
1. You were a resident of Canada,
Mexico, or the Republic of Korea
(South Korea), or were a U.S. national.
You were a resident of Japan and you
are electing to have the old U.S.-Japan
income tax treaty apply in its entirety for
2005. You must also enter
“Japan-Article 30” in the entry space for
item M, Country, on page 5.
2. Your spouse died in 2003 or
2004 and you did not remarry in 2005.
3. You have a child or stepchild, for
whom you can claim a dependency
exemption. This does not include a
foster child.
4. This child lived in your home for
all of 2005. Temporary absences, such
as for school, vacation, or medical care,
count as time lived in the home.
5. You paid over half of the cost of
keeping up your home.
6. You were a resident alien or U.S.
citizen the year your spouse died. This
refers to your actual status, not the
election that some nonresident aliens
can make to be taxed as U.S.
residents.
7. You were entitled to file a joint
return with your spouse the year he or
she died, even if you did not actually do
so.

you in the United States at some time
during 2005. Finally, your spouse must
have an SSN or an ITIN. If your spouse
is not eligible to obtain an SSN, he or
she must apply for an ITIN. See
Identifying number on page 8 for
additional information.
Married residents of Japan. If you
were a resident of Japan, you can claim
the exemption for your spouse only if
you meet the tests above and you are
electing to have the old U.S-Japan
income tax treaty apply in its entirety for
2005. You must also enter
“Japan-Article 30” in the entry space for
item M, Country, on page 5.
Line 7c — Dependents. Only U.S.
nationals and residents of Canada,
Mexico, the Republic of Korea (South
Korea), and Japan (if you elect to have
the old U.S.-Japan income tax treaty
apply in its entirety for 2005) can claim
exemptions for their dependents. If you
were a U.S. national (American
Samoan or a Northern Mariana Islander
who chose to be a U.S. national) or a
resident of Canada or Mexico, you can
claim exemptions for your children and
other dependents on the same terms
as U.S. citizens. See Pub. 501 for more
details. If you were a resident of the
Republic of Korea (South Korea), or
Japan (and you elect to have the old
U.S.-Japan income tax treaty apply in
its entirety for 2005), you can claim an
exemption for any of your children who
lived with you in the United States at
some time during 2005. Be sure to
complete item I on page 5 of the form.
Residents of Japan must also enter
“Japan-Article 30” in the entry space for
item M, Country, on page 5.
You can take an exemption for each
of your dependents. If you have more
than four dependents, attach a
statement to your return with the
required information.
Beginning in 2005, you will use
new rules to determine whether
CAUTION you can claim an exemption for
a dependent. See Exemptions for
Dependents in Pub. 501 for details.
Children who did not live with you
due to divorce or separation. If you
checked filing status box 1 or 3 and are
claiming as a dependent a child who
did not live with you under the rules for
children of divorced or separated
parents, attach Form 8332 or similar
statement to your return. See Form
8332 for details.
Other dependent children.
Include the total number of children
who did not live with you for reasons
other than divorce or separation on the
line labeled “Dependents on 7c not
entered above.”
Line 7c, column (2). You must enter
each dependent’s identifying number

!

Exemptions
Exemptions for estates and trusts are
described in the instructions for line 39
on page 17.
Note. Residents of India who were
students or business apprentices may
be able to claim exemptions for their
spouse and dependents. See Pub. 519
for details.
Line 7b — Spouse. If you checked
filing status box 3 or 4, you can take an
exemption for your spouse only if your
spouse had no gross income for U.S.
tax purposes and cannot be claimed as
a dependent on another U.S.
taxpayer’s return. (You can do this
even if your spouse died in 2005.) In
addition, if you checked filing status box
4, your spouse must have lived with
Instructions for Form 1040NR

-9-

(SSN, ITIN, or adoption taxpayer
identification number (ATIN)). If you do
not enter the correct identifying number,
at the time we process your return we
may disallow the exemption claimed for
the dependent and reduce or disallow
any other tax benefits (such as the child
tax credit) based on the dependent.
For details on how your

TIP dependent can get an
identifying number, see
Identifying number on page 8.
If your dependent child was born
and died in 2005 and you do not have
an identifying number for the child, you
may attach a copy of the child’s birth
certificate instead and enter “Died” in
column (2).
Adoption taxpayer identification
numbers (ATINs). If you have a
dependent who was placed with you by
an authorized placement agency and
you do not know his or her SSN, you
must get an ATIN for the dependent
from the IRS. An authorized placement
agency includes any person authorized
by state law to place children for legal
adoption. See Form W-7A for details.
Line 7c, column (4). Check the box
in this column if your dependent is a
qualifying child for the child tax credit
(defined below). If you have at least
one qualifying child, you may be able to
take the child tax credit on line 47 and
the additional child tax credit on line 62.
Qualifying child for child tax
credit. A qualifying child for purposes
of the child tax credit is a child who:
• Was under age 17 at the end of
2005.
• Is your son, daughter, stepchild,
foster child, brother, sister, stepbrother,
stepsister, or a descendant of any of
them (for example, your grandchild,
niece, or nephew).
• Is a U.S. citizen, a U.S. national, or a
resident alien.
• Did not provide over half of his or her
own support for 2005.
• Lived with you more than half of
2005. Temporary absences, such as for
school, vacation, or medical care, count
as time lived in the home.
An adopted child is always treated
as your own child. An adopted child
includes a child lawfully placed with you
for legal adoption.

Rounding Off to Whole
Dollars
You may round off cents to whole
dollars on your return and schedules. If
you do round to whole dollars, you
must round all amounts. To round, drop
amounts under 50 cents and increase
amounts from 50 to 99 cents to the next

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dollar. For example, $1.39 becomes $1
and $2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter
on a line, include cents when adding
the amounts and round off only the
total.

Income Effectively
Connected With U.S.
Trade or Business
Pub. 519 explains how income is
classified and what income you should
report here. The instructions for this
section assume you have decided that
the income involved is effectively
connected with a U.S. trade or
business in which you were engaged.
But your decision may not be easy.
Interest, for example, may be effectively
connected with a U.S. trade or
business, it may not be, or it may be
tax-exempt. The tax status of income
also depends on its source. Under
some circumstances, items of income
from foreign sources are treated as
effectively connected with a U.S. trade
or business. Other items are reportable
as effectively connected or not
effectively connected with a U.S. trade
or business, depending on how you
elect to treat them.
Line 8 — Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
For most people, the amount to enter
on this line should be shown in their
Form(s) W-2, box 1. However, do not
include on line 8 amounts exempted
under a tax treaty. Instead, include
these amounts on line 22 and complete
item M on page 5 of Form 1040NR.
Also include on line 8:
• Wages received as a household
employee for which you did not receive
a Form W-2 because your employer
paid you less than $1,400 in 2005.
Also, enter “HSH” and the amount not
reported on a Form W-2 on the dotted
line next to line 8.
• Tip income you did not report to your
employer. Also include allocated tips
shown on your Form(s) W-2 unless you
can prove that you received less.
Allocated tips should be shown in your
Form(s) W-2, box 8. They are not
included as income in box 1. See
Pub. 531 for more details.
You may owe social security
and Medicare tax on unreported
CAUTION or allocated tips. See the
instructions for line 54 on page 20.
• Dependent care benefits, which
should be shown in your Form(s) W-2,
box 10. But first complete Form 2441 to
see if you may exclude part or all of the
benefits.

!

• Employer-provided adoption benefits,

which should be shown in
your Form(s) W-2, box 12, with code T.
You may also be able to exclude
amounts if you adopted a child with
special needs and the adoption
became final in 2005. See the
Instructions for Form 8839 to find out if
you may exclude part or all of the
benefits.
• Excess salary deferrals. The amount
deferred should be shown in your Form
W-2, box 12, and the “Retirement plan”
box in box 13 should be checked. If the
total amount you deferred for 2005
under all plans was more than $14,000
(excluding catch-up contributions as
explained below), include the excess on
line 8. This limit is (a) $10,000 if you
only have SIMPLE plans, or (b)
$17,000 for section 403(b) plans, if you
qualify for the 15-year rule in Pub. 571.
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 2005, your employer may have
allowed an additional deferral of up to
$4,000 ($2,000 for SIMPLE plans). This
additional deferral amount is not subject
to the overall limit on elective deferrals.

!

CAUTION

You may not deduct the amount
deferred. It is not included as
income in your Form W-2,

box 1.
• Disability pensions shown on
Form 1099-R if you have not reached
the minimum retirement age set by your
employer. Disability pensions received
after you reach that age and other
payments shown on Form 1099-R
(other than payments from an IRA*) are
reported on lines 17a and 17b.
Payments from an IRA are reported on
lines 16a and 16b.
• Corrective distributions from a
retirement plan shown on Form 1099-R
of (a) excess salary deferrals plus
earnings and (b) 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.
Missing or incorrect Form W-2.
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2006. If you do not receive
it by early February, ask your employer
for it. Even if you do not get a Form
W-2, you must still report your earnings
on line 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

-10-

income from assets effectively
connected with a U.S. trade or
business.
If you received interest not
effectively connected with a U.S. trade
or business, report it on Form 1040NR,
page 4, unless it is tax exempt under a
treaty and the withholding agent did not
withhold tax on the payment. See Pub.
901 for a quick reference guide to the
provisions of U.S. tax treaties. In
addition, 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 2005 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 2005 income. For
details, see Pub. 550.
Line 9b — Tax-exempt interest.
Certain types of interest income from
investments in state and municipal
bonds and similar instruments are not
taxed by the United States. If you
received such tax-exempt interest
income, report the amount on line 9b.
Include any exempt-interest dividends
from a mutual fund or other regulated
investment company. Do not include
interest earned on your IRA 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.
Line 10a — Ordinary dividends. Enter
your total ordinary dividends from
assets effectively connected with a U.S.
trade or business. Each payer should
send you a Form 1099-DIV.
Capital gain distributions. If you
received any capital gain distributions,
see the instructions for line 14 on page
12.
Nondividend distributions. Some
distributions are a return of your cost
(or other basis). They will not be taxed
until you recover your cost (or other
basis). You must reduce your cost (or
other basis) by these distributions. After
you get back all of your cost (or other
basis), you must report these
distributions as capital gains on
Schedule D (Form 1040). For details,
see Pub. 550.
Instructions for Form 1040NR

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Dividends on insurance policies

TIP are a partial return of the
premiums you paid. Do not
report them as dividends. Include them
in income 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 eligible for
a lower tax rate than other ordinary
income. Generally, these dividends are
shown in your Form(s) 1099-DIV, box
1b. See Pub. 550 for the definition of
qualified dividends if you received
dividends not reported on Form
1099-DIV.
Exception. Some dividends may be
reported as qualified dividends in Form
1099-DIV, box 1b, but are not qualified
dividends. These include:
• Dividends you received as a
nominee. See chapter 1 in Pub. 550.
• Dividends you received on any share
of stock that you held for less than 61
days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a
dividend on which the purchaser of a
stock is not entitled to receive the next
dividend payment. When counting the
number of days you held the stock,
include the day you disposed of the
stock but not the day you acquired it.
See the examples below. However, you
cannot count certain days during which
your risk of loss was diminished. See
Pub. 550 for more details.
• Dividends attributable to periods
totaling more than 366 days that you
received on any share of preferred
stock held for less than 91 days during
the 181-day period that began 90 days
before the ex-dividend date. When
counting the number of days you held
the stock, you cannot count certain
days during which your risk of loss was
diminished. See Pub. 550 for more
details. Preferred dividends attributable
to periods totaling less than 367 days
are subject to the 61-day holding period
rule above.
• Dividends on any share of stock to
the extent that you are under an
obligation (including a short sale) to
make related payments with respect to
positions in substantially similar or
related property.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments are not
qualified dividends.
Example 1. You bought 5,000
shares of XYZ Corp. common stock on
June 30, 2005. XYZ Corp. paid a cash
dividend of 10 cents per share. The
ex-dividend date was July 8, 2005.
Your Form 1099-DIV from XYZ Corp.
shows $500 in box 1a (ordinary
Instructions for Form 1040NR

dividends) and in box 1b (qualified
dividends). However, you sold the
5,000 shares on August 3, 2005. You
held your shares of XYZ Corp. for only
34 days of the 121-day period (from
July 1, 2005, through August 3, 2005).
The 121 day period began on May 9,
2005 (60 days before the ex-dividend
date), and ended on September 6,
2005. You have no qualified dividends
from XYZ Corp. because you held the
XYZ stock for less than 61 days.
Example 2. Assume the same facts
as in Example 1 except that you bought
the stock on July 7, 2005 (the day
before the ex-dividend date), and you
sold the stock on September 8, 2005.
You held the stock for 63 days (from
July 8, 2005, through September 8,
2005). The $500 of qualified dividends
shown in Form 1099-DIV, box 1b, are
all qualified dividends because you held
the stock for 61 days of the 121-day
period (from July 8, 2005, through
September 6, 2005).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on June 30, 2005. ABC Mutual
Fund paid a cash dividend of 10 cents
a share. The ex-dividend date was July
8, 2005. The ABC Mutual Fund advises
you that the portion of the dividend
eligible to be treated as qualified
dividends equals 2 cents per share.
Your Form 1099-DIV from ABC Mutual
Fund shows total ordinary dividends of
$1,000 and qualified dividends of $200.
However, you sold the 10,000 shares
on August 3, 2005. You have no
qualified dividends from ABC Mutual
Fund because you held the ABC
Mutual Fund stock for less than 61
days.
Be sure you use the Qualified

TIP Dividends and Capital Gain Tax
Worksheet or the Schedule D
Tax Worksheet, whichever applies, to
figure your tax. Your tax may be less.
See the instructions for line 41
beginning on page 17 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 2005, you may receive a Form
1099-G. If you chose to apply part or all
of the refund to your 2005 estimated
state or local income tax, the amount
applied is treated as received in 2005.
For details on how to figure the
amount you must report as income, see
Recoveries in Pub. 525.
Line 12 — Scholarship and fellowship
grants. If you received a scholarship or
fellowship, part or all of it may be
taxable.
If you were a degree candidate, the
amounts you used for expenses other
than tuition and course-related

-11-

expenses (fees, books, supplies, and
equipment) are generally taxable. For
example, amounts used for room,
board, and travel are generally taxable.
If you were not a degree candidate,
the full amount of the scholarship or
fellowship is generally taxable. Also,
amounts received in the form of a
scholarship or fellowship that are
payment for teaching, research, or
other services are generally taxable as
wages even if the services were
required to get the grant.
If the grant was reported on
Form(s) 1042-S, you must generally
include the amount shown in Form(s)
1042-S, box 2, 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 M on page 5 of Form
1040NR.
Attach any Form(s) 1042-S you
received from the college or institution.
If you did not receive a Form 1042-S,
attach a statement from the college or
institution (on their letterhead) showing
the details of the grant.
For more information about
scholarships and fellowships in general,
see Pub. 970.
Example 1. You are a citizen of a
country that has not negotiated a tax
treaty with the United States. You are a
candidate for a degree at ABC
University (located in the United
States). You are receiving a full
scholarship from ABC University. The
total amounts you received from ABC
University during 2005 are as follows:
Tuition and fees $25,000
Books, supplies,
and equipment
1,000
Room and
board
9,000
$35,000
The Form 1042-S you received from
ABC University for 2005 shows $9,000
in box 2 and $1,260 (14% of $9,000) in
box 7.
Note. Box 2 shows only $9,000
because withholding agents (such as
ABC University) are not required to
report section 117 amounts (tuition,
fees, books, supplies, and equipment)
on Form 1042-S.
When completing Form 1040NR:
• Enter on line 12 the $9,000 shown in
box 2 of Form 1042-S.
• Enter $0 on line 30. Because
section 117 amounts (tuition, fees,
books, supplies, and equipment) were
not included in box 2 of your Form
1042-S (and are not included on line 12
of Form 1040NR), you cannot exclude

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any of the section 117 amounts on line
30.
• Include on line 59 the $1,260 shown
in box 7 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 negotiated
a tax treaty with the United States and
you were a resident of that country
immediately before leaving for the
United States to attend ABC University.
Also, assume that, under the terms of
the tax treaty, all of your scholarship
income is exempt from tax because
ABC University is a nonprofit
educational organization.
Note. Many tax treaties do not permit
an exemption from tax on scholarship
or fellowship grant income unless the
income is from sources outside the
United States. If you are a resident of a
treaty country, you must know the
terms of the tax treaty between the
United States and the treaty country to
claim treaty benefits on Form 1040NR.
See the instructions for item M on page
28 for details.
When completing Form 1040NR:
• 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 30. 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 30.
• Include on line 59 any withholding
shown in box 7 of Form 1042-S.
• Provide all the required information in
item M on page 5.
Line 13 — Business income or (loss).
If you operated a business or practiced
your profession as a sole proprietor,
report your effectively connected
income and expenses on Schedule C
or Schedule C-EZ (Form 1040).
Include any income you received as
a dealer in stocks, securities, and
commodities through your U.S. office. If
you dealt in these items through an
independent agent, such as a U.S.
broker, custodian, or commissioned
agent, your income may not be
considered effectively connected with a
U.S. business.
Line 14 — Capital gain or (loss). If
you had effectively connected capital
gains or losses, including any
effectively connected capital gain
distributions, or a capital loss carryover
from 2004, you must complete and
attach Schedule D (Form 1040). But
see the Exception below. Enter the
effectively connected gain or (loss) from
Schedule D (Form 1040) on line 14.
Gains and losses from disposing of
U.S. real property interests are reported

on Schedule D (Form 1040) and
included on line 14 of Form 1040NR.
See Dispositions of U.S. Real Property
Interests on page 6.
Exception. You do not have to file
Schedule D (Form 1040) if both of the
following apply.
• The only amounts you have to report
on Schedule D (Form 1040) are
effectively connected capital gain
distributions from Form(s) 1099-DIV,
box 2a, or substitute statements.
• None of the Forms 1099-DIV or
substitute statements have an amount
in box 2b (unrecaptured section 1250
gain), box 2c (section 1202 gain), or
box 2d (collectibles (28%) gain).
If both of the above apply, enter your
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. Attach
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, be sure you use
the Qualified Dividends and
Capital Gain Tax Worksheet on page
18 to figure your tax. Your tax may be
less if you use this worksheet.
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 amount of
any distribution from your individual
retirement arrangement (IRA). 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 below, leave line 16a blank
and enter the total distribution on
line 16b.
Special rules may apply if

TIP you received a distribution from
your individual retirement
arrangement (IRA) and your main home
was in the Hurricane Katrina, Rita, or
Wilma disaster area. Special rules may
also apply if you received a distribution
to buy or construct a main home in the
Hurricane Katrina, Rita, or Wilma
disaster area, but that home was not
bought or constructed because of
Hurricane Katrina, Rita, or Wilma. See
the Form 8915 and its instructions for
details.

-12-

Exception 1. Enter the total
distribution on line 16a if you rolled over
part or all of the distribution from one:
• IRA to another IRA of the same type
(for example, from one traditional IRA
to another traditional IRA), or
• SEP or SIMPLE IRA to a traditional
IRA.
Also, put “Rollover” next to line 16b.
If the total distribution was rolled over in
a qualified rollover, enter zero on line
16b. If the total distribution was not
rolled over in a qualified rollover, enter
the part not rolled over on line 16b
unless Exception 2 applies to the part
not rolled over. Generally, a qualified
rollover must be made within 60 days
after the day you received the
distribution. For more details on
rollovers, see Pub. 590.
If you rolled over the distribution (a)
in 2006, or (b) from an IRA into a
qualified plan (other than an IRA),
attach a statement explaining what you
did.
Exception 2. If any of the following
apply, enter the total distribution on
line 16a and use Form 8606 and its
instructions to figure the amount to
enter on line 16b.
• 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
2005 or an earlier year. If you made
nondeductible contributions to these
IRAs for 2005, also see Pub. 590.
• You received a distribution from a
Roth IRA. But if either 1 or 2 below
applies, enter -0- on line 16b; you do
not have to see Form 8606 or its
instructions.
1. Distribution code T is shown in
Form 1099-R, box 7, and you made a
contribution (including a conversion) to
a Roth IRA for 2000 or an earlier year.
2. Distribution code Q is shown in
Form 1099-R, box 7.
• You converted part or all of a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2005.
• You had a 2004 or 2005 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.
• You made excess contributions to
your IRA for an earlier year and had
them returned to you in 2005.
• You recharacterized part or all of a
contribution to a Roth IRA as a
traditional IRA contribution, or vice
versa.
Note. If you received more than one
distribution, figure the taxable amount
of each distribution and enter the total
of the taxable amounts on line 16b.
Enter the total amount of those
distributions on line 16a.
Instructions for Form 1040NR

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Instructions for Form 1040NR

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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.
Note. If you had more than one partially taxable pension or annuity, figure the taxable
part of each separately. Enter the total of the taxable parts on Form 1040NR, line 17b.
Enter the total pension or annuity payments received in 2005 on Form 1040NR,
line 17a.
1. Enter the total pension or annuity payments received in 2005. Also,
enter this amount on Form 1040NR, line 17a . . . . . . . . . . . . . . . . .
2. Enter your cost in the plan at the annuity starting
date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
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 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, enter this amount on Form 1040NR, line
17b. If your Form 1099-R shows a larger amount, use the amount
on this line instead of the amount from Form 1099-R . . . . . . . . . . .

1.

55 or under
56 – 60
61 – 65
66 – 70
71 or older

8.

If you received a Form 1099-R
9.

360
310
260
210
160

Table 2 for Line 3 Above
IF the combined
ages at annuity
starting date (see
page 14) were . . .

THEN enter on line 3 . . .

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

You may have to pay an
additional tax if (a) you received
CAUTION
an early distribution from your
IRA and the total was not rolled over, or
(b) you were born before July 1, 1934,
and received less than the minimum
required distribution from your
traditional, SEP, and SIMPLE IRAs.

!

Instructions for Form 1040NR

410
360
310
260
210

See the instructions for line 55 on page
20 for details.
Lines 17a and 17b — Pensions and
annuities. Use lines 17a and 17b to
report effectively connected pension
and annuity payments you received.
You should receive a Form 1099-R
showing the amount of your pension

-13-

you reach the minimum retirement age
set by your employer.
• Corrective distributions of excess
salary deferrals or excess contributions
to retirement plans.

TIP that shows federal income tax

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

300
260
240
170
120

a profit-sharing or retirement
plan and your main home was in the
Hurricane Katrina, Rita, or Wilma
disaster area. Special rules may also
apply if you received a distribution to
buy or construct a main home in the
Hurricane Katrina, Rita, or Wilma
disaster area, but that home was not
bought or constructed because of
Hurricane Katrina, Rita, or Wilma. See
Form 8915 and its instructions for
details.

• Disability pensions received before

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

Special rules may apply if

TIP you received a distribution from

Do not include the following
payments on lines 17a and 17b.
Instead, report them on line 8.

Table 1 for Line 3 Above
IF the age at
annuity starting
date (see page 14)
was . . .

and annuity payments. For details on
rollovers and lump-sum distributions,
see page 14. But if this income is not
effectively connected with your U.S.
trade or business, report it on line 81.

withheld, attach it to Form
1040NR.
Some annuities are tax-exempt. See
chapter 3 of Pub. 519.
Note. If you perform services in the
United States, your income is generally
effectively connected with the conduct
of a U.S. trade or business. (See
section 864 for details and exceptions.)
When you receive a pension in a later
year as a result of effectively connected
services, the pension may also be
considered effectively connected with
the conduct of a U.S. trade or business.
Fully taxable pensions and
annuities. If your pension or annuity is
fully taxable, enter it on line 17b; do not
make an entry on line 17a. Your
payments are fully taxable if (a) you did
not contribute to the cost (defined on
page 14) of your pension or annuity, or
(b) you got your entire cost back tax
free before 2005.
If you received a Form RRB-1099-R,
see Pub. 575 for information on how to
report your benefits.
Partially taxable pensions and
annuities. Enter the total pension or
annuity payments you received in 2005
on line 17a. If your Form 1099-R does
not show the taxable amount, you must
use the General Rule explained in
Pub. 939 to figure the taxable part to
enter on line 17b. But if your annuity
starting date (defined on page 14) was
after July 1, 1986, see Simplified
method below to find out if you must

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use that method to figure the taxable
part.
You can ask the IRS to figure the
taxable part for you for a $95 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you may report that amount on
line 17b. But you may be able to report
a lower taxable amount by using the
General Rule or the Simplified Method.
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.
Simplified method. You must use
the Simplified Method if (a) your annuity
starting date (defined above) 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 Pub. 575 for the
definition of guaranteed payments.
If you must use the Simplified
Method, complete the worksheet on
page 13 to figure the taxable part of
your pension or annuity. For more
details on the Simplified Method, see
Pub. 575.
Age (or combined ages) at annuity
starting date. If you are the retiree,
use your age on the annuity starting
date. If you are the survivor of a retiree,
use the retiree’s age on his or her
annuity starting date. But if your annuity
starting date was after 1997 and the
payments are for your life and that of
your beneficiary, use your combined
ages on the annuity starting date.
If you are the beneficiary of an
employee who died, see Pub. 575. If
there is more than one beneficiary, see
Pub. 575 to figure each beneficiary’s
taxable amount.
Cost. Your cost is generally your
net investment in the plan as of the
annuity starting date. It does not
include pre-tax contributions. Your net
investment should be shown in Form
1099-R, box 9b, for the first year you
received payments from the plan.
Rollovers. Generally, a qualified
rollover is a tax-free distribution of cash
or other assets from one retirement
plan that is contributed to another plan
within 60 days of receiving the
distribution. 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 total
distribution before income tax or other
deductions were withheld. This amount
should be shown in Form 1099-R, box
1. From the total on line 17a, subtract
any contributions (usually shown in box
5) that were taxable to you when made.
From that result, subtract the amount of
the qualified rollover. Enter the
remaining amount, even if zero, on line
17b. Also enter “Rollover” next to line
17b.

Pub. 525. The following are examples
of income to report on line 21.
Taxable distributions from a
Coverdell education savings account
(ESA) or a qualified tuition program
(QTP). Distributions from these
accounts may be taxable if (a) they are
more than the qualified higher
education expenses of the designated
beneficiary in 2005, and (b) they were
not included in a qualified rollover. See
Pub. 970.

Special rules apply to partial
rollovers of property. For more details
on rollovers, including distributions
under qualified domestic relations
orders, see Pub. 575.
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 may owe an additional tax if you
received an early distribution from a
qualified retirement plan and the total
amount was not rolled over in a
qualified rollover. For details, see the
instructions for line 55 on page 20.

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 an
HSA or an Archer MSA may be taxable
if (a) they are more than the
unreimbursed qualified medical
expenses of the account beneficiary or
account holder in 2005, and (b) they
were not included in a qualified rollover.
See Pub. 969.

Enter the total distribution on
line 17a and the taxable part on
line 17b.
You may be able to pay less tax

TIP on the distribution if you were
born before January 2, 1936, or
you are the beneficiary of a deceased
employee who was born before
January 2, 1936. For details, see Form
4972.
Line 20 — Unemployment
compensation. You should receive a
Form 1099-G showing the total
unemployment compensation paid to
you in 2005.
If you received an overpayment of
unemployment compensation in 2005
and you repaid any of it in 2005,
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
2005, you repaid unemployment
compensation that you included in
gross income in an earlier year, you
may deduct the amount repaid on
Schedule A (Form 1040NR), line 11.
But if you repaid more than $3,000, see
Repayments in Pub. 525 for details on
how to report the repayment.
Line 21 — Other income. Use this line
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,
show the required information on an
attached statement. For more details,
see Miscellaneous Income in

-14-

!

You may have to pay an
additional tax if you received a
CAUTION taxable distribution from an HSA
or Archer MSA. See the Instructions for
Form 8889 for HSAs and the
Instructions for Form 8853 for Archer
MSAs.
Report other income on page 4 of
Form 1040NR if not effectively
connected with a U.S. trade or
business.
Line 22. Use line 22 to report your total
effectively connected income that is
exempt from tax by a tax treaty. Do not
include this exempt income on line 23.
Also, you must complete item M on
page 5 of Form 1040NR.

!

Adjusted Gross Income
Line 24 — Educator expenses. If you
were an eligible educator in 2005, you
can deduct up to $250 of qualified
expenses you paid in 2005. An eligible
educator is a kindergarten through
grade 12 teacher, instructor, counselor,
principal, or aide in a school for at least
900 hours during a school year.
Qualified expenses include ordinary
and necessary expenses paid in
connection with books, supplies,
equipment (including computer
equipment, software, and services),
and other materials used in the
classroom. An ordinary expense is one
that is common and accepted in your
educational field. A necessary expense
is one that is helpful and appropriate for
your profession as an educator. An
expense does not have to be required
to be considered necessary.
Instructions for Form 1040NR

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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 state tuition
program earnings.
• Nontaxable earnings from Coverdell
education savings accounts.
• Any reimbursements you received for
these expenses that were not reported
to you in Form W-2, box 1.
Line 25 — Health Savings Account
Deduction. If contributions (other than
employer contributions) were made to
your health savings account for 2005,
you may be able to take this deduction.
See Form 8889.
Line 26 — Moving expenses.
Employees and self-employed persons
(including partners) can deduct certain
moving expenses. The move must be in
connection with employment that
generates effectively connected
income.
If you moved in connection with your
job or business or started a new job,
you may be able to take this deduction.
But your new workplace must be at
least 50 miles farther from your old
home than your old home was from
your old workplace. If you had no
former workplace, your new workplace
must be at least 50 miles from your old
home. The deduction is generally
limited to moves to or within the United
States or its possessions. If you meet
these requirements, see Pub. 521. Use
Form 3903 to figure the amount to
enter on this line.
Line 27 — 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 or, if you were a minister,
Pub. 517.
Line 28 — Self-employed health
insurance deduction. If you were
self-employed and had a net profit for
the year, you may be able to deduct the
amount you paid for health insurance
for yourself, your spouse, and your
dependents. The insurance plan must
be established under your business.
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 2005, amounts paid
for health insurance coverage for that
month cannot be used to figure the
deduction. For 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
Instructions for Form 1040NR

coverage for September through
December to figure your deduction. For
more details, see Pub. 535.

the extent the amounts are included on
line 12. See the examples in the
instructions for line 12 on pages 11 and
12.

Note. If, during 2005, you were an
eligible trade adjustment assistance
(TAA) recipient, alternative TAA
recipient, or Pension Benefit Guaranty
Corporation (PBGC) pension recipient,
you must complete Form 8885 before
completing the worksheet below. When
figuring the amount to enter on line 1 of
the worksheet below, do not include
any health coverage tax credit advance
payments shown in Form 1099-H, box
1. Also, subtract the amount shown on
Form 8885, line 4, (reduced by any
advance payments shown on line 6 of
that form) from the total insurance
premiums you paid.

Line 31 — IRA deduction.

If you qualify to take the deduction,
use the worksheet below to figure the
amount you can deduct.
Exception. Use Pub. 535 instead of
the worksheet below to find out how to
figure your deduction if either of the
following applies.
• You had more than one source of
income from self-employment.
• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.
Line 29 — 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 30 — 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

If you made any nondeductible

TIP contributions to a traditional
individual retirement
arrangement (IRA) for 2005, you must
report them on Form 8606.
If you made contributions to a
traditional IRA for 2005, you may be
able to take an IRA deduction. But you
must have had earned income to do so.
A statement should be sent to you by
May 31, 2006, that shows all
contributions to your traditional IRA for
2005.
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 Form
W-2, box 13, 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 Pub. 590 to figure the
amount, if any, of your IRA deduction.

Self-Employed Health Insurance Deduction Worksheet — Line 28
(keep for your records)
Before you begin:
• If, during 2005, you were an eligible trade adjustment assistance (TAA) recipient,
alternative TAA recipient, or Pension Benefit Guaranty Corporation (PBGC) pension
recipient, see the Note above.
• Be sure you have read the Exception above to see if you can use this worksheet
instead of Pub. 535 to figure your deduction.
1. Enter the total amount paid in 2005 for health insurance coverage
established under your business for 2005 for you, your spouse,
and your dependents. But do not include amounts for any month
you were eligible to participate in an employer-sponsored health
plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your net profit and any other earned income* from the
business under which the insurance plan is established, minus any
deduction you claim on Form 1040NR, line 27 . . . . . . . . . . . . . . . 2.
3. Self-employed health insurance deduction. Enter the smaller of
line 1 or line 2 here and on Form 1040NR, line 28 . . . . . . . . . . . . 3.
*Earned income includes net earnings and gains from the sale, transfer, or licensing of
property you created. It does not include capital gain income.

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Special rule for married
individuals. If you checked filing
status box 3, 4, or 5 and you were not
covered by a retirement plan but your
spouse was, you are considered
covered by a plan unless you lived
apart from your spouse for all of 2005.
See Pub. 590 for more details.
Line 32 — Student loan interest
deduction. You can take this
deduction only if all of the following
apply.
• You paid interest in 2005 on a
qualified student loan (see below).
• You checked filing status box 1, 2, or
6.
• Your modified adjusted gross income
(AGI) is less than $65,000. Use lines 2
through 4 of the worksheet below to
figure your modified AGI.
• You are not claimed as a dependent
on someone else’s (such as your
parent’s) 2005 tax return.
Use the worksheet below to figure
your student loan interest deduction.
Qualified student loan. This is any
loan you took out to pay the qualified
higher education expenses for:
• Yourself and your spouse.
• Any person who was your dependent
when the loan was taken out.
• Any person you could have claimed
as a dependent on your return when
the loan was taken out if that person
had no gross income or had not filed a
joint return.
• Any person you could have claimed
as a dependent on your return for the
prior year when the loan was taken out

except that you could be claimed as a
dependent on someone else’s return.
The person for whom the expenses
were paid must have been an eligible
student (see below). However, a loan is
not a qualified student loan if (a) any of
the proceeds were used for other
purposes, or (b) the loan was from
either a related person or a person who
borrowed the proceeds under a
qualified employer plan or a contract
purchased under such a plan. To find
out who is a related person, see Pub.
970.
Qualified higher education expenses
generally include tuition, fees, room and
board, and related expenses such as
books and supplies. The expenses
must be for education in a degree,
certificate, or similar program at an
eligible educational institution. An
eligible educational institution includes
most colleges, universities, and certain
vocational schools. You must reduce
the expenses by the following benefits.
• Employer-provided educational
assistance benefits that are not
included in Form(s) W-2, box 1.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• Nontaxable qualified tuition program
earnings.
• Nontaxable earnings from Coverdell
education savings accounts.
• Any scholarship, educational
assistance allowance, or other payment
(but not gifts, inheritances, etc.)
excluded from income.
For more details on these expenses,
see Pub. 970.

Student Loan Interest Deduction Worksheet — Line 32
(keep for your records)

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or other program (including a program
of study abroad that was approved for
credit by the institution at which the
student was enrolled) leading to a
recognized educational credential at an
eligible educational institution, and
• Carried at least half the normal
full-time workload for the course of
study he or she was pursuing.
Line 33 — Domestic production
activities deduction. You may be able
to deduct up to 3% of your qualified
production activities income from the
following activities.
1. Construction performed in the
United States.
2. Engineering or architectural
services performed in the United States
for construction projects in the United
States.
3. Any lease, rental, license, sale,
exchange, or other disposition of:
a. Tangible personal property,
computer software, and sound
recordings that you manufactured,
produced, grew, or extracted in whole
or in significant part within the United
States,
b. Any qualified film you produced,
c. Electricity, natural gas, or potable
water you produced in the United
States.
The deduction does not apply to
income derived from:
• The sale of food and beverages you
prepare at a retail establishment;
• Property you leased, licensed, or
rented for use by any related person; or
• The transmission or distribution of
electricity, natural gas, or potable water.
For details, see Form 8903 and its
instructions.

Before you begin:
• Figure any amount to be entered on the dotted line next to line 34 (see the
instructions for line 34 beginning on this page).
• See the instructions for line 32 above.
1. Enter the total interest you paid in 2005 on qualified student loans
(see above). Do not enter more than $2,500 . . . . . . . . . . . . . . . . .
2. Enter the amount from Form 1040NR, line 23 . . . . . . 2.
3. Enter the total of the amounts from Form 1040NR,
lines 24 through 31, plus any amount you entered on
the dotted line next to line 34 . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . 4.
5. Is line 4 more than $50,000?
❏ No. Skip lines 5 and 6, enter -0- on line 7, and go
to line 8.
❏ Yes. Subtract $50,000 from line 4 . . . . . . . . . . . . 5.
6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to at
least three places). If the result is 1.000 or more, enter 1.000 . . . . .
7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Student loan interest deduction. Subtract line 7 from line 1. Enter
the result here and on Form 1040NR, line 32. Do not include this
amount in figuring any other deduction on your return (such as on
Schedule A (Form 1040NR), Schedule C (Form 1040), Schedule E
(Form 1040), etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

An eligible student is a person who:

• Was enrolled in a degree, certificate,

Line 34. Include in the total on line 34
any of the following adjustments that
are related to your effectively
connected income. To find out if you
can take the deduction, see the form or
publication indicated. On the dotted line
next to line 34, enter the amount of
your deduction and identify it as
indicated.

1.

• Archer MSA deduction (see Form

6.
7.

8.

.

8853). Identify as “MSA.”
• Deduction for clean-fuel vehicles
(see Pub. 535). Identify as
“Clean-Fuel.”
• Performing-arts-related expenses
(see Form 2106 or 2106-EZ). Identify
as “QPA.”
• Reforestation amortization and
expenses (see Pub. 535). Identify as
“RFST.”
• Repayment of supplemental
unemployment benefits under the
Trade Act of 1974 (see Pub. 525).
Identify as “Sub-Pay TRA.”
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• 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 settled or decided after October
22, 2004, involving certain unlawful
discrimination claims, but only to the
extent of effectively connected gross
income from such actions (see Pub.
525). Identify as “UDC.”
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 17 of Schedule A on page 2 of the
form.
Note. Residents of India who were
students or business apprentices may
be able to take the standard deduction
instead of their itemized deductions.
See Pub. 519 for details.
Line 39 — Deduction for exemptions.
You can claim exemptions only to the
extent of your income that is effectively
connected with a U.S. trade or
business.
Taxpayers housing individuals
displaced by Hurricane Katrina. You
may be able to claim an additional
exemption amount of $500 per person
(up to $2,000) if you provided housing
to a person who was displaced from his
or her main home because of Hurricane
Katrina and all of the following apply.
• The person displaced lived in your
main home for at least 60 consecutive
days in 2005.
• You did not receive rent or other
amount from any source for providing
the housing.
• The main home of the person
displaced was, on August 28, 2005, in
the Hurricane Katrina disaster area.
• The person displaced was not your
spouse or dependent.
For details, see Form 8914.
Individuals. If you are a
nonresident alien individual, multiply
$3,200 by the total number of
exemptions entered on line 7d. If you
were a resident of the Republic of
Korea (South Korea), or Japan (and
you elect to have the old U.S.-Japan
income tax treaty apply in its entirety for
2005), you must figure the exemptions
Instructions for Form 1040NR

for your spouse and children according
to the proportion your U.S. income
bears to your total income. You must
also complete item I on page 5 of the
form. (For details, see Pub. 519.) If you
were a resident of Japan, you must
also enter “Japan-Article 30” in the
entry space for item M, Country, on
page 5. But use the worksheet below to
figure the amount, if any, to enter on
line 39 if your adjusted gross income
from line 36 is more than $145,950 if
you checked filing status box 1 or 2;
$109,475 if you checked filing status
box 3, 4, or 5; $218,950 if you checked
filing status box 6.
Estates. If you are filing for an
estate, 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 $3,200
on line 39. But if the qualified disability
trust’s modified AGI (determined under
section 67(e) without regard to section
642(b)) is more than $145,950, use the

worksheet below to figure the amount
to enter on line 39. If you are filing for
any other trust, enter $100 on line 39.
Line 41 — Tax. Use one of the
following methods to figure your tax.
Also, include in the total on line 41 any
tax from Forms 8814 and 4972. Be
sure to check the appropriate box(es).
Tax Table or Tax Computation
Worksheet. If you are filing for an
estate or trust, use the Tax Rate
Schedules on page 44.
Individuals. If your taxable income
(line 40) is less than $100,000, you
must use the Tax Table, which starts
on page 31, to figure your tax. Be sure
you use the correct column. If you
checked filing status box 3, 4, or 5, you
must use the Married filing separately
column. If your taxable income is
$100,000 or more, use the Tax
Computation Worksheet on page 43.
Exception. Do not use the Tax Table,
Tax Computation Worksheet, or Tax
Rate Schedules to figure your tax if
either of the following applies.

Deduction for Exemptions Worksheet — Line 39
See the instructions for line 39 on this page.
(keep for your records)
Caution: If you are filing for a qualified disability trust (on this page), use this
worksheet only if the trust’s modified AGI* is more than $145,950. Also, skip line 1,
enter $3,200 on line 2, enter the trust’s modified AGI on line 3, and enter $145,950 on
line 4.
1. Is the amount on Form 1040NR, line 36, more than the amount shown on line 4
below for your filing status?
❏ No. Stop. Multiply $3,200 by the total number of exemptions claimed on Form
1040NR, line 7d, and enter the result on line 39.
❏ Yes. Go to line 2.
2. Multiply $3,200 by the total number of exemptions claimed on
Form 1040NR, line 7d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the amount from Form 1040NR, line 36 . . . 3.
4. Enter the amount shown below for the filing
status box you checked on page 1 of Form
1040NR:
• Box 1 or 2, enter $145,950
• Box 3, 4, or 5, enter $109,475
• Box 6, enter $218,950 . . . . . . . . . . . . . . . . . . 4.
5. Subtract line 4 from line 3. If the result is more
than $122,500 ($61,250 if you checked filing
status box 3, 4, or 5), stop here. You cannot
take a deduction for exemptions. . . . . . . . . . . . . 5.
6. Divide line 5 by $2,500 ($1,250 if you checked
filing status box 3, 4, or 5). If the result is not a
whole number, increase it to the next higher
whole number (for example, increase 0.0004
to 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . 7.
.
8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Deduction for exemptions. Subtract line 8 from line 2. Enter the
result here and on Form 1040NR, line 39 . . . . . . . . . . . . . . . . . . 9.
*Figure the trust’s modified AGI by applying section 67(e) without regard to section
642(b).

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• You are required to figure your tax

using Form 8615, the Qualified
Dividends and Capital Gain Tax
Worksheet below, or the Schedule D
Tax Worksheet.
• You use Schedule J (Form 1040) (for
farming or fishing income) to figure your
tax.
Form 8615. You must generally use
Form 8615 to figure the tax for any
child who was under age 14 at the end
of 2005, and who had more than
$1,600 of investment income, such as
taxable interest, ordinary dividends, or
capital gains (including capital gain
distributions), that is effectively
connected with a U.S. trade or
business. But if neither of the child’s
parents was alive on December 31,
2005, do not use Form 8615 to figure
the child’s tax.
Also, a child born on January 1,
1992, is considered to be age 14 at the
end of 2005. Do not use Form 8615 for
such a child.

Schedule D Tax Worksheet. If you
have to file Schedule D (Form 1040)
and Schedule D, line 18 or line 19, is
more than zero, use the Schedule D
Tax Worksheet on page D-9 of the
Instructions for Schedule D to figure
your tax.
Qualified Dividends and Capital Gain
Tax Worksheet. If you do not have to
use the Schedule D Tax Worksheet
(see above) and any of the following
apply, use the worksheet below to
figure your tax.
• You reported qualified dividends on
Form 1040NR, line 10b.
• You do not have to file Schedule D
(Form 1040) and you reported capital
gain distributions on Form 1040NR, line
14.
• You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
Schedule J (Form 1040). If you had
income from farming or fishing, your tax
may be less if you choose to figure it
using income averaging on Schedule J.

Line 42 — 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 on page 19 or
you are claiming a net operating loss
deduction, a general business credit, or
the foreign tax credit, you must
complete Form 6251. Otherwise, to see
if you should complete Form 6251, add
the amount on line 38 of Form 1040NR
to the amounts on lines 3 and 15 of
Schedule A (Form 1040NR). If the total
is more than the dollar amount shown
below that applies to you, fill in Form
6251.

Qualified Dividends and Capital Gain Tax Worksheet — Line 41
(keep for your records)
Before you begin:

• See the instructions for line 41 beginning on page 17 to see if you can use this worksheet to figure your tax.
• If you do not have to file Schedule D (Form 1040) and you received capital gain distributions, be sure you checked the box on line
14 of Form 1040NR.
1. Enter the amount from Form 1040NR, line 40 . . . . . . . . . . . . . . . .
1.
2. Enter the amount from Form 1040NR, line 10b . . . . . . . . . . . . . . .
2.
3. Are you filing Schedule D (Form 1040)? . . . . . . . . . . . . . . . . . . . .
❏ Yes. Enter the smaller of line 15 or 16 of Schedule D, but do not
enter less than -0-.
3.
❏ No. Enter the amount from Form 1040NR, line 14.
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . .
5.
6. Enter the smaller of:
• The amount on line 1 or
• $29,700 if you checked filing status box 1, 2, 3, 4, or 5; or
$59,400 if you checked filing status box 6 . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . 6.
7. Is the amount on line 5 equal to or more than the amount on
line 6?
❏ Yes. Skip lines 7 through 9; go to line 10 and check the “No” box.
❏ No. Enter the amount from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Multiply line 8 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Are the amounts on lines 4 and 8 the same?
❏ Yes. Skip lines 10 through 13; go to line 14.
❏ No. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Subtract line 11 from line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Multiply line 12 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Figure the tax on the amount on line 5. Use the Tax Table or Tax Computation Worksheet, whichever
applies* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Add lines 9,13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet, whichever
applies*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040NR, line 41

}

}

. . . . . 9.

. . . . . 13.
. . . . . 14.
. . . . . 15.
. . . . . 16.
. . . . . 17.

*Estates and trusts must use the Tax Rate Schedules.

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Instructions for Form 1040NR

Page 19 of 45

Instructions for Form 1040NR

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Who Must Use Pub. 972
1. Is the amount on Form 1040NR, line 36, more than the amount shown below for
your filing status?
• Filing status 1, 2, or 6 — $75,000
• Filing status 3, 4, or 5 — $55,000
❏ No. Go to line 2.
❏ Yes. Stop. You must use Pub. 972 to figure your credit.
2. Are you claiming any of the following credits?
• Adoption credit, Form 8839 (see the instructions for Form 1040NR, line 48, on
page 20)
• Mortgage interest credit, Form 8396 (see the instructions for Form 1040NR, line
49, on page 20)
• District of Columbia first-time homebuyer credit, Form 8859
❏ No. Use the worksheet on page 20 to figure your child tax credit.
❏ Yes. You must use Pub. 972 to figure your child tax credit. You will also need
the form(s) listed above for any credit(s) you are claiming.

• $40,250 if you checked filing status

box 1 or 2.
• $29,000 if you checked filing status
box 3, 4, or 5.
• $58,000 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
the Instructions for Form 6251.
Adjustments and Preferences:
• Accelerated depreciation.
• Stock by exercising an incentive
stock option and you did not dispose of
the stock in the same year.
• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation,
research, experimental, or mining
costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities or passive activities.
• Income from long-term contracts not
figured using the percentage-ofcompletion method.
• Alternative minimum tax adjustments
from an estate, trust, electing large
partnership, or cooperative.
• Section 1202 exclusion.
• Qualified electric vehicle credit.
• Nonconventional source fuel credit.
• Credit for prior year minimum tax.
Form 6251 should be filled in for
a child who was under age 14 at
CAUTION the end of 2005 if the child’s
adjusted gross income from Form
1040NR, line 36, exceeds the child’s
earned income by more than $5,850.

!

Credits
Line 44 — Foreign tax credit. If you
paid income tax to a foreign country,
Instructions for Form 1040NR

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 on page 6), and
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 six of the following apply.
1. Form 1040NR is being filed for a
nonresident alien individual and not an
estate or trust.
2. All of your gross foreign source
income is from the passive category
(which includes most interest and
dividend income).
3. 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.
4. If you have dividend income from
shares of stock, you held those shares
for at least 16 days.
5. The total of your foreign taxes is
not more than $300.
6. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund, 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 44 the smaller of your total
foreign taxes or the amount on Form
1040NR, line 41. If you do not meet all
six requirements, see Form 1116 to find
out if you can take the credit.
Line 45 — Credit for child and
dependent care expenses. You may
be able to take this credit if you paid

-19-

someone to care for your qualifying
child under age 13 or your dependent
or spouse who could not care for
himself or herself. For details, see the
Instructions for Form 2441.
Line 46 — Retirement savings
contributions credit. You may be able
to take this credit if you made (a)
contributions to a traditional or Roth
IRA, (b) elective deferrals to a 401(k),
403(b), governmental 457, SEP, or
SIMPLE plan, (c) voluntary employee
contributions to a qualified retirement
plan (including the federal Thrift
Savings Plan), or (d) contributions to a
501(c)(18)(D) plan.
However, you cannot take the credit
if either of the following applies.
• The amount on Form 1040NR, line
36, is more than $25,000.
• The person(s) who made the
qualified contribution or elective deferral
(a) was born after January 1, 1988, (b)
is claimed as a dependent on someone
else’s 2005 tax return, or (c) was a
student (defined below).
You were a student if during any 5
months of 2005 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 technical, trade,
and mechanical schools. It does not
include an on-the-job training course,
correspondence school, or Internet
school.
For more details, see Form 8880.
Line 47 — Child tax credit. This credit
is for people who have a qualifying
child as defined starting below. It is in
addition to the credit for child and
dependent care expenses on Form
1040NR, line 45.
Three steps to take the child tax
credit.
1. Make sure you have a qualifying
child for the child tax credit (defined
starting below).
2. Make sure for each qualifying
child you either checked the box on
Form 1040NR, line 7c, column (4), or
completed Form 8901 (if the child is not
your dependent).
3. Answer the questions in the Who
Must Use Pub. 972 chart above to see
if you can use the Child Tax Credit
Worksheet on page 20 or if you must
use Pub. 972.
Qualifying child for child tax
credit. A qualifying child for purposes
of the child tax credit is a child who:
• Was under age 17 at the end of
2005.
• Is your son, daughter, stepchild,
foster child, brother, sister, stepbrother,
stepsister, or a descendant of any of

Page 20 of 45

Instructions for Form 1040NR

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them (for example, your grandchild,
niece, or nephew).
• Is a U.S. citizen, a U.S. national, or a
resident alien.
• Did not provide over half his or her
own support for 2005.
• Lived with you for more than half of
2005. Temporary absences, such as for
school, vacation, or medical care, count
as time lived in the home.
An adopted child is always treated
as your own child. An adopted child
includes a child lawfully placed with you
for legal adoption.
Line 48 — Adoption credit. You may
be able to take this credit if either of the
following applies.
• You paid expenses to adopt a child.
• You adopted a child with special
needs and the adoption became final in
2005.
See the Instructions for Form 8839
for details.
Line 49. Include the following credits
on line 49 and check the appropriate
box(es). To find out if you can take the
credit, see the form indicated.
• Mortgage interest credit. If a state or
local government gave you a mortgage
credit certificate, see Form 8396.
• District of Columbia first-time
homebuyer credit, see Form 8859.
Line 50 — Other credits. Include the
following credits on line 50 and check
the appropriate box(es). If box c is
checked, also enter the form number, if
applicable. To find out if you can take
the credit, see the form or publication
indicated.
• Credit for prior year minimum tax. If
you paid alternative minimum tax in a
prior year, see Form 8801.
• Qualified electric vehicle credit. If you
placed a new electric vehicle in service
in 2005, see Form 8834.
• General business credit. This credit
consists of a number of credits that
usually apply only to individuals who
are partners, self-employed, or who
have rental property. See Form 3800 or
Pub. 334.
• Empowerment zone and renewal
community employment credit. See
Form 8844.
• Credit for alcohol used as fuel. See
Form 6478.
• Renewable electricity, refined coal,
and Indian coal production credit for
electricity and refined coal produced at
facilities placed in service after October
22, 2004, and Indian coal produced at
facilities placed in service after August
8, 2005. See Form 8835, Section B.
• New York Liberty Zone business
employee credit. If you have a
carryforward credit from Form 8884,
see Form 8835, Section B.
• Nonconventional source fuel credit. If
you sold fuel produced from a
nonconventional source or you were an

owner of royalty interests and you
received effectively connected income
from the sale of fuel produced from a
nonconventional source, you may be
able to take this credit. See Form 8907.

Other Taxes
Line 54 — Social security and
Medicare tax on tip income not
reported to employer. If you are
subject to social security and Medicare
tax, you received tips of $20 or more in
any month, and you did not report the
full amount to your employer, you must
pay the social security and Medicare or
railroad retirement (RRTA) tax on the
unreported tips. You must also pay this
tax if your Form(s) W-2 show allocated
tips that you are including in your
income on Form 1040NR, line 8.
To figure the social security and
Medicare tax, use Form 4137. To pay
the RRTA tax, contact your employer.
Your employer will figure and collect the
tax.
You may be charged a penalty
equal to 50% of the social
CAUTION security and Medicare tax due
on tips you received but did not report
to your employer.
Line 55 — Additional tax on IRAs,
other qualified retirement plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if

!

you owe this tax and if you must file
Form 5329.
1. You received any early
distributions from (a) an IRA or other
qualified retirement plan, (b) an annuity,
or (c) a modified endowment contract
entered into after June 20, 1988, and
the total distribution was not rolled over
in a qualified rollover contribution.
2. Excess contributions were made
to your IRAs, Coverdell education
savings accounts (ESAs), Archer
MSAs, or health savings accounts.
3. You received taxable distributions
from Coverdell ESAs or qualified tuition
programs.
4. You were born before July 1,
1934, and did not take the minimum
required distribution from your IRA or
other qualified retirement plan.
You may not owe this tax if

TIP the distribution was made or
repaid because of Hurricane
Katrina, Rita, or Wilma. See Form 8915
and its instructions for details.
Exception. If only item 1 applies to
you and distribution code 1 is correctly
shown in your Form 1099-R, box 7, you
do not have to file Form 5329. Instead,
multiply the taxable amount of the
distribution by 10% (.10) and enter the
result on line 55. The taxable amount of
the distribution is the part of the
distribution you reported on Form
1040NR, line 16b or line 17b, or on

Child Tax Credit Worksheet — Line 47
(keep for your records)

!

CAUTION

• To be a qualifying child for the child tax credit, the child must be under
age 17 at the end of 2005 and meet the other requirements listed in the
instructions for line 47 beginning on page 19.
• Do not use this worksheet if you answered “Yes” to question 1 or 2 in
Who Must Use Pub. 972 on page 19. Instead, use Pub. 972.

1. Number of qualifying children:
X $1,000.
Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040NR, line 43 . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040NR, lines
44 through 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Are the amounts on lines 2 and 3 the same?
Yes. STOP. You cannot take this credit because there is no tax to
reduce. However, you may be able to take the additional child tax
credit. See the TIP below.
No. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Is the amount on line 1 more than the amount on line 4?
Yes. Enter the amount from line 4. Also, you may be able to take
the additional child tax credit. See the TIP below.
No. Enter the amount from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 5.
This is your child tax credit. Enter this amount on Form 1040NR,
line 47.
TIP: You may be able to take the additional child tax credit on Form 1040NR,
line 62, if you answered “Yes” on line 4 or 5 above.
• First, complete your Form 1040NR through line 61.
• Then, use Form 8812 to figure any additional child tax credit.

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Instructions for Form 1040NR

Page 21 of 45

Instructions for Form 1040NR

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Form 4972. Also, enter “No” in the
margin to the right of line 55 to indicate
that you do not have to file Form 5329.
But if distribution code 1 is incorrectly
shown in Form 1099-R, box 7, or you
qualify for an exception for qualified
higher education expenses or qualified
first-time homebuyer distributions, you
must file Form 5329.
Line 56 — 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 sections 887 and 863 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
for one of these reasons, you must
attach a statement to Form 1040NR
identifying your country of residence
and the treaty, note, or 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 57 — Household employment
taxes. If any of the following apply, see
Schedule H (Form 1040) and its
instructions to find out if you owe these
taxes.
1. You paid any one household
employee (defined below) cash wages
of $1,400 or more in 2005. Cash wages
include wages paid by check, money
order, etc.
2. You withheld federal income tax
during 2005 at the request of any
household employee.
Instructions for Form 1040NR

3. You paid total cash wages of
$1,000 or more in any calendar quarter
of 2004 or 2005 to household
employees.
For purposes of item 1, do not

TIP count amounts paid to an
employee who was under age
18 at any time in 2005 and was a
student.
Household employee. Any person
who does household work is a
household employee if you can control
what will be done and how it will be
done. Household work includes work
done in or around your home by
babysitters, nannies, health aides,
maids, yard workers, and similar
domestic workers
Line 58 — Total tax. Include in the total
on line 58 any of the following taxes. To
find out if you owe the tax, see the form
or publication indicated. On the dotted
line next to line 58, enter the amount of
the tax and identify it as indicated.
Additional taxes on the following.
• Health savings account distributions
(see Form 8889). Identify as “HSA.”
• Archer MSA distributions (see Form
8853). Identify as “MSA.”
• Medicare Advantage MSA
distributions (see Form 8853). Identify
as “Med MSA.”
Recapture of the following credits.
• Investment credit (see Form 4255).
Identify as “ICR.”
• Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
• Qualified electric vehicle credit (see
Pub. 535). Identify as “QEVCR.”
• Indian employment credit (see Form
8845). Identify as “IECR.”
• New markets credit (see Form 8874).
Identify as “NMCR.”
• Credit for employer-provided
childcare facilities and services (see
Form 8882). Identify as “ECCFR.”
Recapture of federal mortgage
subsidy. If you sold your home in 2005
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.”
Section 72(m)(5) Excess Benefits
Tax (see Pub. 560). Identify as
“Sec. 72(m)(5).”
Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in your Form W-2,
box 12, with codes A and B or M and N.
Identify as “UT.”
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
your Form W-2, box 12, with code K. If
you received a Form 1099-MISC, the

-21-

tax is 20% of the EPP shown in box 13.
Identify as “EPP.”
Tax on accumulation distribution
of trusts. Enter the amount from Form
4970 and identify as “ADT.”
Excise tax on insider stock
compensation from an expatriated
corporation. You may owe a 15%
excise tax on the value of nonstatutory
stock options and certain other
stock-based compensation held by you
or a member of your family from an
expatriated corporation or its expanded
affiliated group in which you were an
officer, director, or more-than-10%
owner. See Internal Revenue Code
section 4985. Identify as “ISC.”
Additional tax on income you
received from a nonqualified
deferred compensation plan that
fails to meet certain requirements.
This income should be shown in Form
W-2, box 12, with code Z, or in Form
1099-MISC, box 15b. See Internal
Revenue Code section 409A(a)(1)(B) to
figure the tax on this income. Identify as
“NQDC.”
Interest on the tax due on
installment income from the sale of
certain residential lots and
timeshares. Identify as “453(l)(3)” or
“453A(c),” whichever applies.

Payments
Line 59 — Federal income tax
withheld. Enter all federal income tax
withheld on your effectively connected
income from Forms W-2 and 1099-R.
The amount withheld should be shown
in Form W-2, box 2, and in Form
1099-R, box 4. If line 59 includes
amounts withheld as shown on
Form 1099-R, attach the Form 1099-R
to the front of your return. Also, include
in the total for line 59 any tax withheld
on scholarship or fellowship grants from
Form 1042-S, box 7.
If you received a 2005 Form 1099
showing federal income tax withheld on
dividends, interest income, or other
income you received, include the
amount withheld in the total on line 59.
This should be shown in Form 1099,
box 4.
Do not include on line 59
amounts withheld on income not
CAUTION effectively connected with a
U.S. trade or business. Those amounts
should be reported in column (a) on
page 4. They are then carried over to
page 2, line 66.
Line 60 — 2005 estimated tax
payments. Enter any estimated federal
income tax payments you made using
Form 1040-ES (NR) for 2005. Include
any overpayment from your 2004 return
that you applied to your 2005 estimated
tax.

!

Page 22 of 45

Instructions for Form 1040NR

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Sample Check—Lines 71b Through 71d

1234

RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000

䊲

PL

E

15-0000/0000

SA

ANYPLACE BANK
Anyplace, LA 70000

$

M

PAY TO THE
ORDER OF

Routing
Number

Account
Number

(line 71b)

(line 71d)

DOLLARS

Do not include
the check number

For

䊲

.
"’86" 1234

|:250250025|:202020

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

Name Change. If you changed your
name because of marriage, divorce,
etc., and you made estimated tax
payments using your former name,
attach a statement to the front of
Form 1040NR. On the statement, list all
of the payments you made in 2005 and
show the name(s) and identifying
number(s) under which you made them.
Line 61 — Excess social security and
tier 1 RRTA tax withheld. If you had
more than one employer for 2005 and
total wages of more than $90,000, 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 $5,580. But if any one employer
withheld more than $5,580, you cannot
claim the excess on your return. The
employer should adjust the tax for you.
If the employer does not adjust the
overcollection, you can file a claim for
refund using Form 843.
You cannot claim a refund for
excess tier 2 RRTA tax on Form
1040NR. Instead, use Form 843.
For more details, see Pub. 505.
Line 62 — Additional child tax credit.
This credit is for certain people who
have at least one qualifying child as
defined in the instructions for line 47
starting on page 19. The additional
child tax credit may give you a refund
even if you do not owe any tax.
To take the credit:
1. Be sure you figured the amount,
if any, of your child tax credit. See the
instructions for line 47 starting on page
19.
2. Read the TIP at the end of your
Child Tax Credit Worksheet on page
20. Use Form 8812 to see if you can
take the additional child tax credit, but
only if you meet the conditions given in
that TIP.
Line 63 — Amount paid with
Form 4868 (request for extension). If
you filed Form 4868 to get an automatic
extension of time to file Form 1040NR,

enter any amount you paid with that
form or by electronic funds withdrawal
or credit card. If you paid by credit card,
do not include on line 63 the
convenience fee you were charged.
Line 64 — Other payments. Check the
box(es) on line 64 to report any credit
from Form 2439, 4136, or 8885.
Line 65 — Credit for amount paid with
Form 1040-C. Enter any amount you
paid with Form 1040-C for 2005.
Line 66 — U.S. tax withheld at source.
Enter on line 66 the amount you show
on page 4, line 85. Be sure to attach a
copy of all Form(s) 1042-S,
SSA-1042S, RRB-1042S, or similar
form(s).
Lines 67a and 67b — U.S. tax
withheld at source by partnerships
under section 1446. Enter on line 67a
any tax withheld by a partnership
shown on Form(s) 8805. Enter on
line 67b any tax withheld by a
partnership shown on Form(s) 1042-S.
Be sure to attach a copy of all Form(s)
8805 and 1042-S.
Lines 68a and 68b — U.S. tax
withheld on dispositions of U.S. real
property interests. Enter on line 68a
any tax withheld on dispositions of U.S.
real property interests from
Form(s) 8288-A. Enter on line 68b any
tax withheld on dispositions of U.S. real
property interests from
Form(s) 1042-S. Be sure to attach a
copy of all Form(s) 8288-A and 1042-S.

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

TIP large, you may be able to
decrease the amount of income
tax withheld from your pay by filing a
new Form W-4. See Income Tax
Withholding and Estimated Tax
Payments for Individuals for 2006 on
page 29.

-22-

Refund offset. If you owe past-due
federal tax, state income tax, child
support, spousal support, or certain
federal nontax debts, such as student
loans, all or part of the overpayment on
line 70 may be used (offset) to pay the
past-due amount. Offsets for federal
taxes are made by the IRS. All other
offsets are made by the Treasury
Department’s Financial Management
Service (FMS). For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from FMS. To find out if you may
have an offset or if you have any
questions about it, contact the
agency(ies) to which you owe the debt.
Lines 71b through 71d — Direct
deposit of refund. Complete lines 71b
through 71d if you want us to directly
deposit the amount shown on line 71a
into your checking or savings account
at a U.S. bank or other financial
institution (such as a mutual fund,
brokerage firm, or credit union) in the
United States instead of sending you a
check.
Note. If you do not want your refund
directly deposited into your account,
draw a line through the boxes on lines
71b and 71d.
Why Use Direct Deposit?
• You get your refund fast.
• Payment is more secure — there is
no check to get lost.
• More convenient. No trip to the bank
to deposit your check.
• Saves tax dollars. A refund by direct
deposit costs less than a check.
You can check with your

TIP financial institution to make sure
your direct deposit will be
accepted and to get the correct routing
and account numbers. The IRS is not
responsible for a lost refund if you enter
the wrong account information.
Line 71b. The routing number must
be nine digits. The first two digits must
be 01 through 12 or 21 through 32.
Otherwise, the direct deposit will be
rejected and a check sent instead. The
routing number of the sample check
above is 250250025.
Your check may state that it is
payable through a financial institution
different from the one at which you
have your checking account. If so, do
not use the routing number on that
check. Instead, contact your financial
institution for the correct routing number
to enter on line 71b.
Line 71d. The account number can
be up to 17 characters (both numbers
and letters). Include hyphens but omit
spaces and special symbols. Enter the
number from left to right and leave any
unused boxes blank. The account
number of the sample check on page
Instructions for Form 1040NR

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22 is 20202086. Do not include the
check number.
Line 72 — Applied to 2006 estimated
tax. Enter on line 72 the amount, if
any, of the overpayment on line 70 you
want applied to your 2006 estimated
tax. This election cannot be changed
later.

Amount You Owe
Line 73 — Amount you owe.
Pay your taxes in full to save

TIP interest and penalties. You do
not have to pay if line 73 is
under $1.
Include any estimated tax penalty
from line 74 in the amount you enter on
line 73.
You can pay by check, money order,
or credit card. Do not include any
estimated tax payment for 2006 in your
check, money order, or amount you
charge. Instead, make the estimated
tax payment separately.
To pay by check or money order.
Make your check or money order
payable to the “United States
Treasury” for the full amount due. Do
not send cash. Do not attach the
payment to your return. Write “2005
Form 1040NR” and your name,
address, daytime phone number, and
SSN or ITIN on your payment.
To help 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
XX
enter “XXX – ” or “XXX 100”).
To pay by credit card. You can use
your American Express Card,
Discover Card, MasterCard card, or
Visa card. To pay by credit card, call
toll free or visit the website of either
service provider listed on this page and
follow the instructions. You will be
asked to provide your social security
number (SSN). If you do not have and
are not eligible to get an SSN, use your
IRS-issued individual taxpayer
identification number (ITIN) instead.
A convenience fee will be charged
by the service provider based on the
amount you are paying. Fees may vary
between the providers. You will be told
what the fee is during the transaction
and you will have the option to either
continue or cancel the transaction. You
can also find out what the fee will be by
calling the provider’s toll-free
automated customer service number or
visiting the provider’s website shown
below.
If you pay by credit card before filing
your return, please enter on page 1 of
Form 1040NR in the upper left corner
the confirmation number you were
given at the end of the transaction and
Instructions for Form 1040NR

the amount you charged (not including
the convenience fee).
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
You may need to (a) increase

TIP the amount of income tax
withheld from your pay by filing
a new Form W-4, or (b) make estimated
tax payments for 2006. See Income
Tax Withholding and Estimated Tax
Payments for Individuals for 2006 on
page 29.
What if you cannot pay? If you
cannot pay the full amount shown on
line 73 when you file, you can ask to
make monthly installment payments for
the full or a partial amount. You may
have up to 60 months to pay. However,
you will be charged interest and may be
charged a late payment penalty on the
tax not paid by the date due, even if
your request to pay in installments is
granted. You must also pay a fee. To
limit the interest and penalty charges,
pay as much of the tax as possible
when you file. But before requesting an
installment agreement, you should
consider other less costly alternatives,
such as a bank loan or credit card
payment.
To ask for an installment agreement,
use Form 9465. You should receive a
response to your request for
installments within 30 days. But if you
file your return after March 31, it may
take us longer to reply.
Line 74 — Estimated tax penalty. You
may owe this penalty if:
• Line 73 is at least $1,000 and it is
more than 10% of the tax shown on
your return, or
• You did not pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on line 58
minus the total of any amounts shown
on line 62 and Forms 8828, 4137,
4136, 5329 (Parts III through VIII only),
and 8885. Also subtract from line 58
any tax on an excess parachute
payment and any excise tax on insider
stock compensation of an expatriated
corporation. When figuring the amount
on line 58, include the amount on line
57 only if line 59 is more than zero or
you would owe the penalty even if you
did not include those taxes. But if you
entered an amount on Schedule H
(Form 1040), line 7, include the total of

-23-

that amount plus the amount on Form
1040NR, line 57.
Exception. You will not owe the
penalty if your 2004 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
2004 return and you were a U.S. citizen
or resident for all of 2004, or
2. The total of lines 59, 60, 61, and
65 through 68b on your 2005 return is
at least as much as the tax shown on
your 2004 return. Your estimated tax
payments for 2005 must have been
made on time and for the required
amount.
If your 2004 adjusted gross
income was over $150,000
CAUTION (over $75,000 if you checked
filing status box 3, 4, or 5 for 2005),
item (2) applies only if the total of lines
59, 60, 61, and 65 through 68b on your
2005 tax return is at least 110% of the
tax shown on your 2004 return. This
rule does not apply to farmers and
fishermen.
Figuring the penalty. If the Exception
above does not apply and you choose
to figure the penalty yourself, see Form
2210 (or Form 2210-F for farmers and
fishermen) to find out if you owe the
penalty. If you do, you can use the form
to figure the amount.
Enter the penalty on Form 1040NR,
line 74. Add the penalty to any tax due
and enter the total on line 73. If you are
due a refund, subtract the penalty from
the overpayment you show on line 70.
Do not file Form 2210 with your return
unless Form 2210 indicates that you
must do so. Instead, keep it for your
records.

!

Because Form 2210 is

TIP complicated, you can leave line
74 blank and the IRS will figure
the penalty and send you a bill. We will
not charge you interest on the penalty if
you pay by the date specified on the
bill. If your income varied during the
year, the annualized income installment
method may reduce the amount of your
penalty. But you must file Form 2210
because the IRS cannot figure your
penalty under this method. See the
Instructions for Form 2210 for other
situations in which you may be able to
lower your penalty by filing Form 2210.

Third Party Designee
If you want to allow a friend, family
member, or any other person you
choose to discuss your 2005 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 numbers the designee chooses as
his or her personal identification

Page 24 of 45

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number (PIN). But if you want to allow
the paid preparer who signed your
return to discuss it with the IRS, just
enter “Preparer” in the space for the
designee’s name. You do not have to
provide the other information
requested.
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
• 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 automatically
end no later than the due date (without
regard to extensions) for filing your
2006 tax return (see When To File on
page 4). If you wish to revoke the
authorization before it ends, see Pub.
947.

Signature
See Reminders beginning on page 28
after you complete pages 3, 4, and 5 of
the form.

Instructions for
Schedule A, Itemized
Deductions
State and Local Income
Taxes
Lines 1 Through 3
You can deduct state and local income
taxes you paid or that were withheld
from your salary during 2005 on income
connected with a U.S. trade or
business. If, during 2005, you received
any refunds of, or credits for, income
tax paid in earlier years, do not subtract
them from the amount you deduct here.
Instead, see the instructions for
Form 1040NR, line 11, on page 11.

Gifts to U.S. Charities
Lines 4a Through 7
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.
To verify an organization’s charitable
status, you can:
• Check with the organization to which
you made the donation. The
organization should be able to provide
you with verification of its charitable
status.
• See Pub. 78 for a list of most
qualified organizations. You can access
Pub. 78 at www.irs.gov under Charities
and Non-Profits.
• If in the United States, call our Tax
Exempt/Government Entities Customer
Account Services at 1-877-829-5500.
Contributions you can deduct.
Contributions can be in cash (keep
canceled checks, receipts, or other
reliable written records showing the
name of the organization and the date
and amount given), 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 may take 14 cents a mile or the
actual cost of gas and oil. But, if the
volunteer work was to provide relief
related to Hurricane Katrina after
August 24, 2005, this amount is
increased to 29 cents a mile (34 cents
a mile after August 31, 2005). 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 only
deduct 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. 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 below.
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

-24-

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.
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.
You must get the statement by

TIP 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
apply.
1. Your cash contributions or
contributions of ordinary income
property are more than 30% of the
amount on Form 1040NR, line 36.
2. Your gifts of capital gain property
are more than 20% of the amount on
Form 1040NR, line 36.
3. You gave gifts of property that
increased in value or gave gifts of the
use of property.
The limit described in item (1)

TIP above does not apply to certain
cash contributions paid after
August 27, 2005, if you elect to treat
those contributions as qualified
contributions. See the instructions for
line 4b on this page for details.
Contributions you cannot deduct.
• Any contribution you made in
January, 2005, for the relief of victims
in areas affected by the December 26,
2004, Indian Ocean tsunami that you
elected to deduct on your 2004 return.
• Travel expenses (including meals
and lodging) while away from home,
unless there was no significant element
of personal pleasure, recreation, or
vacation in the travel.
• Political contributions.
• Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or
similar groups.
• Cost of raffle, bingo, or lottery tickets.
• Cost of tuition. But you may be able
to deduct this expense on line 9. See
page 26.
Instructions for Form 1040NR

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• Value of your time or services.
• Value of blood given to a blood bank.
• The transfer of a future interest in

tangible personal property (generally,
until the entire interest has been
transferred).
• Gifts to individuals and groups that
are run for personal profit.
• Gifts to foreign organizations. But
you may be able to deduct gifts to
certain U.S. organizations that transfer
funds to foreign charities and certain
Canadian, Israeli, and Mexican
charities. See Pub. 526 for details.
• Gifts to organizations engaged in
certain political activities that are of
direct financial interest to your trade or
business. See section 170(f)(9).
• Gifts to groups whose purpose is to
lobby for changes in the laws.
• Gifts to civic leagues, social and
sports clubs, labor unions, and
chambers of commerce.
• Value of benefits received in
connection with a contribution to a
charitable organization. See Pub. 526
for exceptions.

Line 4a
Enter the total contributions you made
in cash or by check (including
out-of-pocket expenses).

Line 4b
In general, you can elect to treat gifts
by cash or check as qualified
contributions if the gifts were paid after
August 27, 2005, to a qualified
charitable organization (other than
certain private foundations described in
section 509(a)(3)). Qualified
contributions are not subject to the
overall limitation on itemized deductions
or the 50% adjusted gross income
limitation.
Qualified contributions do not include
contributions to organizations for which
cash gifts are subject to a limit based
on 30% of your adjusted gross income
(such as contributions to veterans’
organizations, fraternal societies,
nonprofit cemeteries, and certain
private nonoperating foundations). Also,
qualified contributions do not include
any contributions to a segregated fund
or account for which you (or any person
appointed or designated by you) have,
or reasonably expect to have, advisory
privileges with respect to distributions
or investments based on your
contribution.
Certain limits may apply if your
qualified contributions are more than
the amount on Form 1040NR, line 36,
minus all other allowable contributions.
For details, see Pub. 526.

Line 5
Enter your contributions of property. If
you gave used items, such as clothing
or furniture, deduct their fair market
Instructions for Form 1040NR

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.

vandalism, fire, storm, or similar
causes, and car, boat, and other
accidents. 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.

If the amount of your deduction is
more than $500, you must complete
and attach Form 8283. For this
purpose, the “amount of your
deduction” means your deduction
before applying any income limits that
could result in a carryover of
contributions. If you deduct more than
$500 for a contribution of a motor
vehicle, boat, or airplane, you must also
attach a statement from the charitable
organization to your return. If your total
deduction is over $5,000, you may also
have to get appraisals of the values of
the donated property. See Form 8283
and its instructions for details.

You may deduct nonbusiness
casualty or theft losses only to the
extent that:
1. The amount of each separate
casualty or theft loss is more than
$100, and
2. The total amount of all losses
during the year (reduced by the $100
limit discussed in (1) above) is more
than 10% of the amount shown on
Form 1040NR, line 36.

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:
• 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
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 gave
CAUTION 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 6
Enter any carryover of contributions
that you could not deduct in an earlier
year because they exceeded your
adjusted gross income limit. See
Pub. 526 for details.

Casualty and Theft Losses
Line 8
Complete and attach Form 4684 to
figure the amount of your loss to enter
on line 8.
You may be able to deduct part or all
of each loss caused by theft,

-25-

The limits in items (1) and (2)

TIP above do not apply to casualty
and theft losses that occurred in
the Hurricane Katrina, Rita, or Wilma
disaster area, if the loss was caused by
Hurricane Katrina, Rita, or Wilma. See
Form 4684 and its instructions for
details.
Special rules apply if you had both
gains and losses from nonbusiness
casualties or thefts. See Form 4684
and its instructions for details.
Use Schedule A, line 11, to deduct
the costs of proving that you had a
property loss. Examples of these costs
are appraisal fees and photographs
used to establish the amount of your
loss.
For information on federal disaster
area losses, see Pub. 547. For
information on tax benefits related to
Hurricanes Katrina, Rita, and Wilma,
see Pub. 4492.

Job Expenses and Most
Other Miscellaneous
Deductions
Note. Miscellaneous deductions are
allowed only if and to the extent they
are directly related to your effectively
connected income. You may deduct
only the part of these expenses that
exceeds 2% of the amount on Form
1040NR, line 36.
Pub. 529 discusses the types of
expenses that may and may not be
deducted.

Examples of Expenses You
Cannot Deduct
• Political contributions.
• Personal legal expenses.
• Lost or misplaced cash or property.
• Expenses for meals during regular or
extra work hours.
• The cost of entertaining friends.
• Commuting expenses. See Pub. 529
for the definition of commuting.

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Itemized Deductions Worksheet — Line 17
(keep for your records)
1. Add the amounts on Schedule A, lines 3, 7, 8, 15, and 16 . .
1.
2. Enter the total of the amount on Schedule A, lines 4b and 8,
plus any casualty or theft losses included on line 16 . . . . . .
2.
Caution: Be sure your casualty or theft losses are clearly
identified on the dotted lines next to line 16.
3. Is the amount on line 2 less than the amount on line 1?
❏ No. Stop. Your deduction is not limited. Enter the amount
from line 1 above on Schedule A, line 17.
❏ Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . .
3.
4. Multiply line 3 above by 80% (.80) . . . 4.
5. Enter the amount from Form 1040NR,
line 36 . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter: $145,950 ($72,975 if you
checked filing status box 3, 4, or 5) . . 6.
7. Is the amount on line 6 less than the
amount on line 5?
❏ No. Stop. Your deduction is not
limited. Enter the amount from line
1 above on Schedule A, line 17.
❏ Yes. Subtract line 6 from line 5 . . . 7.
8. Multiply line 7 above by 3% (.03) . . . . 8.
9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . .
9.
10. Total itemized deductions. Subtract line 9 from line 1.
Enter the result here and on Schedule A, line 17 . . . . . . . . 10.

• Travel expenses for employment

away from home if that period of
employment exceeds 1 year.
• Travel as a form of education.
• Expenses of attending a seminar,
convention, or similar meeting unless it
is related to your employment.
• Club dues. See Pub. 529 for
exceptions.
• Expenses of adopting a child. But
you may be able to take a credit for
adoption expenses. See Form 8839 for
details.
• Fines and penalties.
• Expenses of producing tax-exempt
income.

Line 9
Enter the total ordinary and necessary
job expenses you paid for which you
were not reimbursed. (Amounts your
employer included in box 1 of your
Form W-2 are not considered
reimbursements.)
An ordinary expense is one that is
common and accepted in your field of
trade, business, or profession. A
necessary expense is one that is
helpful and appropriate for your
business. An expense does not have to
be required to be considered
necessary.
But you must fill in and attach
Form 2106 if either 1 or 2 below
applies.
1. You claim any travel,
transportation, meal, or entertainment
expenses for your job.

2. Your employer paid you for any
of your job expenses reportable on
line 9.
If you used your own vehicle

TIP and item 2 does not apply, you
may be able to file
Form 2106-EZ instead.
If you do not have to file Form 2106
or 2106-EZ, list the type and amount of
each expense on the dotted lines next
to line 9. If you need more space,
attach a statement showing the type
and amount of each expense. Enter
one total on line 9.

!

CAUTION

Do not include on line 9 any
educator expenses you
deducted on Form 1040NR,

line 24.
Examples of other expenses to
include on line 9 are:
• Safety equipment, small tools, and
supplies you needed for your job.
• Uniforms required by your employer
that are not suitable for ordinary wear.
• Protective clothing required in your
work, such as hard hats, safety shoes,
and glasses.
• Physical examinations required by
your employer.
• Dues to professional organizations
and chambers of commerce.
• Subscriptions to professional
journals.
• Fees to employment agencies and
other costs to look for a new job in your
present occupation, even if you do not
get a new job.

-26-

• Certain business use of part of your
home. For details, including limits that
apply, see Pub. 587.
• Certain educational expenses. For
details, see Pub. 970.

Line 10
Enter the fees you paid for preparation
of your tax return.

Line 11
Enter the total amount you paid to
produce or collect taxable income and
manage or protect property held for
earning income. But do not include any
personal expenses. List the type and
amount of each expense on the dotted
lines next to line 11. If you need more
space, attach a statement showing the
type and amount of each expense.
Enter one total on line 11.
Examples of expenses to include on
line 11 are:
• Certain legal and accounting fees.
• Clerical help and office rent.
• Custodial (for example, trust account)
fees.
• Your share of the investment
expenses of a regulated investment
company.
• Certain losses on nonfederally
insured deposits in an insolvent or
bankrupt financial institution. For
details, including limits that apply, see
Pub. 529.
• Casualty and theft losses of property
used in performing services as an
employee from Form 4684, lines 35 and
41b, or Form 4797, line 18a.
• Deduction for repayment of amounts
under a claim of right if $3,000 or less.

Other Miscellaneous
Deductions
Line 16
List the type and amount of each
expense on the dotted lines next to
line 16. Enter one total on line 16.
Examples of these expenses are:
• Casualty and theft losses of
income-producing property from
Form 4684, lines 35 and 41b, or Form
4797, line 18a.
• Loss from other activities from
Schedule K-1 (Form 1065-B), box 2.
• Deduction for repayment of amounts
under a claim of right if over $3,000.
See Pub. 525 for details.
• Impairment-related work expenses of
a disabled person.
• Certain unrecovered investment in a
pension.
For more details, see Pub. 529.

Total Itemized Deductions
Line 17
Use the worksheet on page 26 to figure
the amount to enter on line 17 if the
amount on Form 1040NR, line 36, is
Instructions for Form 1040NR

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over $145,950 ($72,975 if you checked
filing status box 3, 4, or 5).

Tax on Income Not
Effectively Connected
With a U.S. Trade or
Business (Page 4)
The following items are generally taxed
at 30% if they are not effectively
connected with your U.S. trade or
business. The rate may be lower if your
country of residence and the United
States have a treaty setting lower rates.
Table 1 in Pub. 901 summarizes which
countries have such treaties and what
the rates are.
The 30% tax applies only to amounts
included in gross income. For example,
the tax applies only to the part of a
periodic annuity or pension payment
that is subject to tax; it does not apply
to the part that is a return of your cost.
The following list gives only a
general idea of the type of income to
include on page 4. (For more
information, see Pub. 519.) Include the
following only to the extent the amount
received is not effectively connected
with the conduct of a trade or business
in the United States.
1. Income that is fixed or periodic,
such as interest (other than original
issue discount), dividends, rents,
salaries, wages, premiums, annuities,
other compensation, or alimony
received. Other items of income, such
as royalties, also may be subject to the
30% tax.
Exceptions. The following items of
interest and dividend 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.
• Portfolio interest on obligations
issued after July 18, 1984.
• 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.
• U.S. source dividends paid by
certain foreign corporations.
For more information, see Pub. 519.
2. Gains, other than capital gains,
from the sale or exchange of patents,
copyrights, and other intangible
property.
3. Original issue discount (OID). If
you sold or exchanged the obligation,
include in income the OID that accrued
while you held the obligation minus the
amount previously included in income.
Instructions for Form 1040NR

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 2005.
Include these gains only if you were in
the United States at least 183 days
during 2005. They are not subject to
U.S. tax if you were in the United
States less than 183 days during the
tax year. In determining your net gain,
do not use the capital loss carryover.
Losses from sales or exchanges of
capital assets in excess of similar gains
are not allowed.
If you had a gain or loss on
disposing of a U.S. real property
interest, see Dispositions of U.S. Real
Property Interests on page 6.
5. Prizes, awards, and certain
gambling winnings. Proceeds from
lotteries, raffles, etc., are gambling
winnings (see section 871(j) for
exceptions). You must report the full
amount of your winnings. You cannot
offset losses against winnings and
report the difference.
Note. Residents of Canada may claim
gambling losses, but only to the extent
of gambling winnings. They should
report both their total gambling
winnings and their total gambling losses
on the dotted line on line 84 (or attach a
separate schedule if more space is
needed). If they have net gambling
winnings (after offsetting their total
gambling losses against their total
gambling winnings), they should include
this net amount on line 84, column (d).
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
2005 and the amount of any benefits
you repaid in 2005. 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 82 of

-27-

Form 1040NR. Enter any federal tax
withheld in column (a) of line 82. Attach
a copy of each Form SSA-1042S and
RRB-1042S to Form 1040NR.
Withholding of tax at the source. Tax
must be withheld at the source on
certain income from U.S. sources paid
to nonresident aliens. The withholding
is generally at the 30% rate. There are
exceptions to the general rule, and tax
treaties with various countries may
provide a lower rate or exempt certain
income from withholding. The tax must
be withheld by the person who pays
fixed or determinable annual or periodic
income to nonresident aliens. The
income subject to this withholding
should be reported on page 4 of
Form 1040NR. For details, see
Pub. 519, Pub. 515, and section 1441
and its regulations.

Other Information
(Page 5)
Item D
Enter the type of U.S. visa (for
example, F, J, M, etc.) you used to
enter the United States. Also enter your
current nonimmigrant status. For
example, enter your current
nonimmigrant status shown on your
current U.S. Citizenship and
Immigration Services (USCIS) Form
I-94, Arrival-Departure Record. If your
status has changed while in the United
States, enter the date of change. If your
status has not changed, enter “N/A.”

Item E
You are generally required to enter
your date of entry into the United States
that pertains to your current
nonimmigrant status (for example, the
date of arrival shown on your most
recent USCIS Form I-94).
Exception. If you are claiming a tax
treaty benefit that is determined by
reference to more than one date of
arrival, enter the earlier date of arrival.
For example, you are currently claiming
treaty benefits (as a teacher) under
article 20 of the tax treaty between the
United States and the Republic of
Korea (South Korea). You previously
claimed treaty benefits (as a student)
under article 21 of that treaty. Under
article 21, paragraph 4, of that treaty,
the combination of consecutive
exemptions under articles 20 and 21
may not extend beyond 5 tax years
from the date you entered the United
States as a student. If article 21,
paragraph 4, of that treaty applies,
enter in item E the date you entered the
United States as a student.

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Item M
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 the treaty country to
properly complete item M. You may
download the complete text of most
U.S. tax treaties at www.irs.gov.
Technical explanations for many of
those treaties are also available at that
site. Also, see Pub. 901 for a quick
reference guide to the provisions of
U.S. tax treaties.
If you are claiming treaty benefits on
Form 1040NR, you must provide all of
the information requested in item M.
If you are claiming tax treaty
benefits and you failed to submit
CAUTION adequate documentation to a
withholding agent, you must attach all
information that would have otherwise
been required on the withholding
document (for example, all information
required on Form W-8BEN or
Form 8233).
Residents of Japan If you were a
resident of Japan and you are electing
to have the old U.S.-Japan income tax
treaty apply in its entirety for 2005,
enter “Japan-Article 30” in item M,
Country.
Treaty-based return position
disclosure. If you take the position
that a treaty of the United States
overrides or modifies any provision of
the Internal Revenue Code and that
position reduces (or potentially
reduces) your tax, you must report
certain information on Form 8833 and
attach it to Form 1040NR.
You can be charged a $1,000
penalty for each failure to report the
required information. For more details,
see Form 8833 and Regulations
section 301.6114-1.
Exceptions. You do not have to file
Form 8833 for any of the following
situations.
1. You claim a reduced rate of
withholding tax under a treaty 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 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 a reduction or
modification of taxation of income under
an International Social Security

!

Agreement or a Diplomatic or Consular
Agreement.
4. You are a partner in a partnership
or a beneficiary of an estate or trust
and the partnership, estate, or trust
reports the required information on its
return.
5. The payments or items of income
that are otherwise required to be
disclosed total no more than $10,000.

Item P
If you expatriated, see Special Rules
for Former U.S. Citizens and Former
U.S. Long-Term Residents beginning
on page 6 for details on how to answer
the question in item P and for
information that must be included in the
annual information statement, if
required. If you are a former U.S.
long-term resident filing a dual-status
return for your last year of U.S.
residency, you must also attach Form
8854. See Dual-Status Taxpayers on
page 5.

Income Tax Withholding and
Estimated Tax Payments for
Individuals for 2006
If the amount you owe or the amount
you overpaid is large, you may be able
to file a new Form W-4 with your
employer to change the amount of
income tax withheld from your 2006
pay. For details on how to complete
Form W-4, see the Instructions for
Form 8233.
In general, you do not have to make
estimated tax payments if you expect
that your 2006 Form 1040NR will show
a tax refund or a tax balance due the
IRS of less than $1,000. If your total
estimated tax (including any household
employment taxes or alternative
minimum tax) for 2006 is $1,000 or
more, see Form 1040-ES(NR). It has a
worksheet you can use to see if you
have to make estimated tax payments.
However, if you expect to be a resident
of Puerto Rico during all of 2006 and
you must pay estimated tax, use
Form 1040-ES.

Gift To Reduce Debt Held By
the Public

Reminders
Sign and Date Your Return
Form 1040NR is not considered a valid
return unless you sign it. You can have
an agent in the United States prepare
and sign your return if you could not do
so for one of the following reasons:
• You were ill.
• You were not in the United States at
any time during the 60 days before the
return was due.
• For other reasons that you explained
in writing to the Internal Revenue
Service Center, Philadelphia, PA
19255, U.S.A., and that the IRS
approved.
A return prepared by an agent must
be accompanied by a power of
attorney. Form 2848 may be used for
this purpose.
Be sure to date your return and
show your occupation in the United
States in the space provided. If you
have someone prepare your return, you
are still responsible for the correctness
of the return.
Child’s return. If your child cannot
sign the return, you can sign the child’s
name in the space provided. Then, add
“By (your signature), parent for minor
child.”
Paid preparer must sign your return.
Generally, anyone you pay to prepare
your return must sign it in the space
provided. The preparer must give you a
copy of the return for your records.
Someone who prepares your return but
does not charge you should not sign
your return.

-28-

If you wish to make such a gift, make a
check payable to “Bureau of the Public
Debt.” You can send it to: Bureau of the
Public Debt, Department G, P.O. Box
2188, Parkersburg, WV 26106-2188. Or
you can enclose the check with your
income tax return when you file. Do not
add your gift to any tax you may owe.
See page 23 for details on how to pay
any tax you owe.
You may be able to deduct this

TIP gift on your 2006 tax return as a
charitable contribution.

Address Change
If you move after filing your return,
always notify the IRS of your new
address. To do this, use Form 8822.

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, 1099, and 1042-S) until the
statute of limitations runs out for that
return. Usually, this is 3 years from the
date the return was due or filed, or 2
years from the date the tax was paid,
whichever is later. You should keep
some records longer. For example,
keep property records (including those
on your home) as long as they are
needed to figure the basis of the
original or replacement property. For
more details, see Pub. 552.

Amended Return
File Form 1040X to change a return
you already filed. Also, use
Form 1040X if you filed Form 1040NR
Instructions for Form 1040NR

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and you should have filed a Form 1040,
1040A, or 1040EZ, or vice versa.
Generally, Form 1040X must be filed
within 3 years after the date the original
return was filed, or within 2 years after
the date the tax was paid, whichever is
later. But you may have more time to
file Form 1040X if you are physically or
mentally unable to manage your
financial affairs. See Pub. 556 for
details.

Requesting a Copy of Your Tax
Return
If you need a copy of your tax return,
use Form 4506. There is a $39 fee for
each return requested. If your main
home, principal place of business, or
tax records are located in a
Presidentially declared disaster area,
this fee will be waived. If you want a
free transcript of your tax return or
account, use Form 4506-T or call us at
1-800-829-1040.

Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts can be
complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040NR, page 2. Do not include
interest or penalties (other than the
estimated tax penalty) in the amount
you owe on line 73.
Interest. We will charge you interest
on taxes not paid by their due date,
even if an extension of time to file is
granted. We will also charge you
interest on penalties imposed for failure
to file, negligence, fraud, substantial
valuation misstatements, substantial
understatements of tax, and reportable
transaction understatements. Interest is
charged on the penalty from the due
date of the return (including
extensions).
Penalty for late filing. If you do not
file your return by the due date
(including extensions), the penalty is
usually 5% of the amount due for each
month or part of a month your return is
late, unless you have a reasonable
explanation. If you do, attach it to your
return. The penalty can be as much as
25% (more in some cases) of the tax
due. If your return is more than 60 days
late, the minimum penalty will be $100
or the amount of any tax you owe,
whichever is smaller.
Penalty for late payment of tax. If
you pay your taxes late, the penalty is
usually 1/2 of 1% of the unpaid amount
for each month or part of a month the
tax is not paid. The penalty can be as
Instructions for Form 1040NR

much as 25% of the unpaid amount. It
applies to any unpaid tax on the return.
This penalty is in addition to interest
charges on late payments.
Penalty for frivolous return. In
addition to any other penalties, the law
imposes a penalty of $500 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.
Other penalties. Other penalties can
be imposed for negligence, substantial
understatement of tax, reportable
transaction understatements, and fraud.
Criminal penalties may be imposed for
willful failure to file, tax evasion, or
making a false statement. See Pub.
519 for details on some of these
penalties.

Taxpayer Assistance
IRS assistance is available to help you
prepare your return. But you should
know that you are responsible for the
accuracy of your return. If we do make
an error, you are still responsible for the
payment of the correct tax.
In the United States, you may call
1-800-829-1040. For TTY/TDD help,
call 1-800-829-4059. If overseas, you
may call 215-516-2000
(English-speaking only). This number is
not toll free. The hours of operation are
from 6:00 a.m. to 11:00 p.m. Eastern
time. These hours are subject to
change.
If you wish to write instead of call,
please address your letter to: Internal
Revenue Service, International Section,
P.O. Box 920, Bensalem, PA
19020-8518. Make sure you include
your identifying number (defined on
page 8) when you write.
Assistance in answering tax
questions and filling out tax returns is
also available in person from IRS
offices in London and Paris. The offices
generally are located in the U.S.
embassies or consulates.
The IRS conducts an overseas
taxpayer assistance program during the
filing season (January to mid-June). To
find out if IRS personnel will be in your
area, contact the consular office at the
nearest U.S. embassy.
Solving problems. You can get
face-to-face help solving tax problems
every business day in IRS Taxpayer
Assistance Centers. An employee can
explain IRS letters, request adjustments
to your account, or help you set up a
payment plan. Call your local Taxpayer
Assistance Center for an appointment.
To find the number, go to www.irs.gov/

-29-

localcontacts or look in a U.S. phone
book under “United States Government,
Internal Revenue Service.”
How can you get IRS tax forms and
publications?
• You can download them from the IRS
website at www.irs.gov.
• In the United States, you can call
1-800-TAX-FORM (1-800-829-3676).
• You can send your order to the
National Distribution Center, P.O. Box
8903, Bloomington, IL 61702-8903,
U.S.A.
• You can pick them up in person from
our U.S. embassies and consulates
abroad (but only during the tax return
filing period).

Help With Unresolved Tax
Issues
If you have attempted to deal with an
IRS problem unsuccessfully, you
should contact your Taxpayer
Advocate.
The Taxpayer Advocate
independently represents your interests
and concerns within the IRS by
protecting your rights and resolving
problems that have not been fixed
through normal channels.
While Taxpayer Advocates cannot
change the tax law or make a technical
tax decision, they can clear up
problems that resulted from previous
contacts and ensure that your case is
given a complete and impartial review.
To contact your Taxpayer Advocate:
• If you are in the United States, call
their toll-free number: 1-877-777-4778.
TTY/TDD help is available by calling
1-800-829-4059.
• If overseas, call 01-787-622-8940
(English-speaking only) or
01-787-622-8930 (Spanish-speaking
only). These numbers are not toll free.
• You can write to the Taxpayer
Advocate at the IRS office that last
contacted you (or contact one of the
overseas IRS offices listed on this
page).
• Visit the website at www.irs.gov/
advocate.
For more information about the
Taxpayer Advocate, see Pub. 1546.
Disclosure, Privacy Act, and
Paperwork Reduction Act Notice.
The IRS Restructuring and Reform Act
of 1998 requires that we tell you the
conditions under which return
information may be disclosed to any
party outside the Internal Revenue
Service. We ask for the information on
this form to carry out the Internal
Revenue laws of the United States.
You are required to give us the
information. We need the information to
ensure that you are complying with
these laws and to allow us to figure and

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collect the right amount of tax. Section
6109 requires paid return preparers to
provide their identifying number.
This notice applies to all papers you
file with us, including this tax return. It
also applies to any questions we need
to ask you so we can 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 you write 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 the tax laws, both
civil and criminal, and to cities, states,
the District of Columbia, U.S.
commonwealths or possessions, and
certain foreign governments 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 that we cannot get in any
other way in order 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 the Comptroller
General to review 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, or to
federal and state agencies to enforce
federal nontax criminal laws, or to
federal law enforcement and
intelligence agencies to combat
terrorism.
Keep this notice with your records. It
may help you if we ask you for other
information. If you have any questions
about the rules for filing and giving
information, call or visit any Internal
Revenue Service office.
We welcome comments on forms.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can email us at
*taxforms@irs.gov. Please put “Forms
Comment” on the subject line. Or you
can write to the Internal Revenue
Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP,
1111 Constitution Ave. NW, IR-6406,
Washington, DC 20224. Do not send
your return to this address. Instead, see
Where To File on page 4.

Estimates of taxpayer burden. The
new estimates of taxpayer burden
shown below were developed by the
IRS to better measure and understand
the burden taxpayers experience when
preparing their taxes. These estimates
of average preparation times and
out-of-pocket expenses are based on a
new survey of taxpayers and a more
accurate method of estimating taxpayer
burden. They focus on taxpayer
characteristics and activities, rather
than forms, and replace the burden
estimates shown in prior year tax form
instructions. The information collected
to figure the new estimates includes
type of taxpayer, preparation method,
filing method, and taxpayer activities.
The new estimates shown here are
grouped by principal combinations of
forms submitted and are not available
separately for each form.
These changes create a one-time
shift in estimates of burden levels.
Comparisons should not be made
between these and earlier published
estimates.
If you have comments concerning
the time and expense estimates below,
you can contact us at the address
shown under We welcome comments
on forms.
These estimates were the latest
available when the forms went to print.
The most current information can be
found on the IRS website at
www.irs.gov.

Taxpayer Burden for Taxpayers Who Filed Form 1040NR by Preparation Method
Self-Prepared Without Tax Software

Self-Prepared With Tax Software

Prepared by Paid Professional

Hours

Costs

Hours

Costs

Hours

Costs

20.0

$17

27.5

$45

15.1

$213

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Instructions for Form 1040NR

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2005 Tax Table

At
least

But
less
than

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

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

See the instructions for line 41 that begin on page 17 to see if you
can use the Tax Table below to figure your tax.

Single

If Form
1040NR,
line 40, is—

If Form
1040NR,
line 40, is—

And you are—

At
least

But
less
than

Single

Qualifying
widow(er)

Married
filing
separately

0
5

5
15

15
25
50
75

25
50
75
100

100
125
150
175

125
150
175
200

0
1
2
4
6
9
11
14
16
19

0
1
2
4
6
9
11
14
16
19

0
1
2
4
6
9
11
14
16
19

200
225
250
275

225
250
275
300

300
325
350
375

325
350
375
400

400
425
450
475

425
450
475
500

500
525
550
575

525
550
575
600

600
625
650
675

625
650
675
700

700
725
750
775

725
750
775
800

800
825
850
875

825
850
875
900

900
925
950
975

925
950
975
1,000

21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

And you are—

At
least

But
less
than

Single

1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575

1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600

131
134
136
139

1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975

1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000

Your tax is—

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

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

101
104
106
109

101
104
106
109

101
104
106
109

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

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

111
114
116
119

111
114
116
119

111
114
116
119

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

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

121
124
126
129

121
124
126
129

121
124
126
129

Instructions for Form 1040NR

䊳

Qualifying
widow(er)

Married
filing
separately

Your tax is—
131
131
134
134
136
136
139
139

141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189

141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189

141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189

191
194
196
199

191
194
196
199

191
194
196
199

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675

2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700

-31-

If Form
1040NR,
line 40, is—
At
least

But
less
than

2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975

2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000

Married
filing
separately

Your tax is—
3,054
3,419
3,061
3,426
3,069
3,434
3,076
3,441

CAUTION

Example. Mr. Green is filing as a qualifying widower. His taxable income on line 40
of Form 1040NR is $25,300. First, he finds the $25,300–25,350 income line. Next,
he finds the column for qualifying widower and reads down the column. The
amount shown where the income line and filing status column meet is $3,069. This
is the tax amount he must enter on line 41 of his Form 1040NR.

Qualifying
widow(er)

3,419
3,426
3,434
3,441

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

Your tax is—
271
271
274
274
276
276
279
279
281
281
284
284
286
286
289
289
291
291
294
294
296
296
299
299

271
274
276
279
281
284
286
289
291
294
296
299

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950

3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000

4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950

4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000

(Continued on page 32)

Page 32 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

If Form
1040NR,
line 40, is—

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

At
least

But
less
than

Your tax is—

5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000

6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

9,000 9,050
9,050 9,100
9,100 9,150
9,150 9,200
9,200 9,250
9,250 9,300
9,300 9,350
9,350 9,400
9,400 9,450
9,450 9,500
9,500 9,550
9,550 9,600
9,600 9,650
9,650 9,700
9,700 9,750
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000

7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000

Married At
filing
least
separately

8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

703
708
713
718
723
728
734
741
749
756
764
771
779
786
794
801
809
816
824
831

10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950

10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000

Qualifying
widow(er)

Married
filing
separately

Your tax is—

839
846
854
861
869
876
884
891
899
906
914
921
929
936
944
951
959
966
974
981

803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898

839
846
854
861
869
876
884
891
899
906
914
921
929
936
944
951
959
966
974
981

11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950

989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131

903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998

989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131

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

11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000

1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431

1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198

1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431

1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581

1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298

1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581

1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731

1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398

1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731

12,000

10,000
703
708
713
718
723
728
734
741
749
756
764
771
779
786
794
801
809
816
824
831

Single

But
less
than

11,000

9,000

7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950

Qualifying
widow(er)

8,000

6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950

Single

And you are—

Your tax is—

5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950

If Form
1040NR,
line 40, is—

And you are—

12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000

13,000
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281

1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098

1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281

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

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

(Continued on page 33)

-32-

Instructions for Form 1040NR

Page 33 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

If Form
1040NR,
line 40, is—
At
least

But
less
than

Your tax is—

14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000

15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000

1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881

1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,464
1,471
1,479
1,486
1,494
1,501
1,509
1,516

1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881

16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000

Married At
filing
least
separately

1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031

1,524
1,531
1,539
1,546
1,554
1,561
1,569
1,576
1,584
1,591
1,599
1,606
1,614
1,621
1,629
1,636
1,644
1,651
1,659
1,666

1,674
1,681
1,689
1,696
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816

Single

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

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

1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031

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

18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000

2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181

19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950

19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000

Qualifying
widow(er)

Married
filing
separately

Your tax is—

2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331

1,824
1,831
1,839
1,846
1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966

2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331

20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950

20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000

2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781

2,274
2,281
2,289
2,296
2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416

2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781

2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931

2,424
2,431
2,439
2,446
2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566

2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931

2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081

2,574
2,581
2,589
2,596
2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716

2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081

21,000
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481

1,974
1,981
1,989
1,996
2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116

2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481

19,000
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181

But
less
than

And you are—

20,000

18,000

16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950

Qualifying
widow(er)

17,000

15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950

Single

If Form
1040NR,
line 40, is—

Your tax is—

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

And you are—

21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950

21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000

22,000
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631

2,124
2,131
2,139
2,146
2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266

2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631

22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950

22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000

(Continued on page 34)

Instructions for Form 1040NR

-33-

Page 34 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

If Form
1040NR,
line 40, is—

And you are—
Single

Qualifying
widow(er)

Married At
filing
least
separately

But
less
than

Your tax is—

23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000

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

3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231

2,724
2,731
2,739
2,746
2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866

3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231

25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000

Married At
filing
least
separately

3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381

2,874
2,881
2,889
2,896
2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016

3,024
3,031
3,039
3,046
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166

Single

But
less
than

26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950

26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000

3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381

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

27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000

3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531

28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950

28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000

Qualifying
widow(er)

Married
filing
separately

29,000
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681

3,174
3,181
3,189
3,196
3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316

3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681

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

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

3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,096
4,109
4,121
4,134
4,146
4,159

3,624
3,631
3,639
3,646
3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766

3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,096
4,109
4,121
4,134
4,146
4,159

4,171
4,184
4,196
4,209
4,221
4,234
4,246
4,259
4,271
4,284
4,296
4,309
4,321
4,334
4,346
4,359
4,371
4,384
4,396
4,409

3,774
3,781
3,789
3,796
3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916

4,171
4,184
4,196
4,209
4,221
4,234
4,246
4,259
4,271
4,284
4,296
4,309
4,321
4,334
4,346
4,359
4,371
4,384
4,396
4,409

4,421
4,434
4,446
4,459
4,471
4,484
4,496
4,509
4,521
4,534
4,546
4,559
4,571
4,584
4,596
4,609
4,621
4,634
4,646
4,659

3,924
3,931
3,939
3,946
3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066

4,421
4,434
4,446
4,459
4,471
4,484
4,496
4,509
4,521
4,534
4,546
4,559
4,571
4,584
4,596
4,609
4,621
4,634
4,646
4,659

30,000
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831

3,324
3,331
3,339
3,346
3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466

3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831

28,000
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531

And you are—

Your tax is—

27,000

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

Qualifying
widow(er)

26,000

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

Single

If Form
1040NR,
line 40, is—

Your tax is—

23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950

And you are—

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

30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000

31,000
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981

3,474
3,481
3,489
3,496
3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616

3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981

31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950

31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000

(Continued on page 35)

-34-

Instructions for Form 1040NR

Page 35 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

If Form
1040NR,
line 40, is—
At
least

But
less
than

Your tax is—

32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000

33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000

4,671
4,684
4,696
4,709
4,721
4,734
4,746
4,759
4,771
4,784
4,796
4,809
4,821
4,834
4,846
4,859
4,871
4,884
4,896
4,909

4,074
4,081
4,089
4,096
4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216

4,671
4,684
4,696
4,709
4,721
4,734
4,746
4,759
4,771
4,784
4,796
4,809
4,821
4,834
4,846
4,859
4,871
4,884
4,896
4,909

34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000

Married
filing
separately

4,921
4,934
4,946
4,959
4,971
4,984
4,996
5,009
5,021
5,034
5,046
5,059
5,071
5,084
5,096
5,109
5,121
5,134
5,146
5,159

4,224
4,231
4,239
4,246
4,254
4,261
4,269
4,276
4,284
4,291
4,299
4,306
4,314
4,321
4,329
4,336
4,344
4,351
4,359
4,366

4,374
4,381
4,389
4,396
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,471
4,479
4,486
4,494
4,501
4,509
4,516

But
less
than

Single

35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950

35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000

4,921
4,934
4,946
4,959
4,971
4,984
4,996
5,009
5,021
5,034
5,046
5,059
5,071
5,084
5,096
5,109
5,121
5,134
5,146
5,159

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

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

5,171
5,184
5,196
5,209
5,221
5,234
5,246
5,259
5,271
5,284
5,296
5,309
5,321
5,334
5,346
5,359
5,371
5,384
5,396
5,409

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

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

Qualifying
widow(er)

Married
filing
separately

38,000
5,421
5,434
5,446
5,459
5,471
5,484
5,496
5,509
5,521
5,534
5,546
5,559
5,571
5,584
5,596
5,609
5,621
5,634
5,646
5,659

4,524
4,531
4,539
4,546
4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
4,621
4,629
4,636
4,644
4,651
4,659
4,666

5,421
5,434
5,446
5,459
5,471
5,484
5,496
5,509
5,521
5,534
5,546
5,559
5,571
5,584
5,596
5,609
5,621
5,634
5,646
5,659

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

38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000

6,171
6,184
6,196
6,209
6,221
6,234
6,246
6,259
6,271
6,284
6,296
6,309
6,321
6,334
6,346
6,359
6,371
6,384
6,396
6,409

4,974
4,981
4,989
4,996
5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,071
5,079
5,086
5,094
5,101
5,109
5,116

6,171
6,184
6,196
6,209
6,221
6,234
6,246
6,259
6,271
6,284
6,296
6,309
6,321
6,334
6,346
6,359
6,371
6,384
6,396
6,409

6,421
6,434
6,446
6,459
6,471
6,484
6,496
6,509
6,521
6,534
6,546
6,559
6,571
6,584
6,596
6,609
6,621
6,634
6,646
6,659

5,124
5,131
5,139
5,146
5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
5,221
5,229
5,236
5,244
5,251
5,259
5,266

6,421
6,434
6,446
6,459
6,471
6,484
6,496
6,509
6,521
6,534
6,546
6,559
6,571
6,584
6,596
6,609
6,621
6,634
6,646
6,659

6,671
6,684
6,696
6,709
6,721
6,734
6,746
6,759
6,771
6,784
6,796
6,809
6,821
6,834
6,846
6,859
6,871
6,884
6,896
6,909

5,274
5,281
5,289
5,296
5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
5,371
5,379
5,386
5,394
5,401
5,409
5,416

6,671
6,684
6,696
6,709
6,721
6,734
6,746
6,759
6,771
6,784
6,796
6,809
6,821
6,834
6,846
6,859
6,871
6,884
6,896
6,909

39,000
5,671
5,684
5,696
5,709
5,721
5,734
5,746
5,759
5,771
5,784
5,796
5,809
5,821
5,834
5,846
5,859
5,871
5,884
5,896
5,909

4,674
4,681
4,689
4,696
4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
4,771
4,779
4,786
4,794
4,801
4,809
4,816

5,671
5,684
5,696
5,709
5,721
5,734
5,746
5,759
5,771
5,784
5,796
5,809
5,821
5,834
5,846
5,859
5,871
5,884
5,896
5,909

37,000
5,171
5,184
5,196
5,209
5,221
5,234
5,246
5,259
5,271
5,284
5,296
5,309
5,321
5,334
5,346
5,359
5,371
5,384
5,396
5,409

At
least

And you are—

Your tax is—

36,000

34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950

Qualifying
widow(er)

35,000

33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950

Single

If Form
1040NR,
line 40, is—

Your tax is—

32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950

And you are—

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

39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000

40,000
5,921
5,934
5,946
5,959
5,971
5,984
5,996
6,009
6,021
6,034
6,046
6,059
6,071
6,084
6,096
6,109
6,121
6,134
6,146
6,159

4,824
4,831
4,839
4,846
4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
4,921
4,929
4,936
4,944
4,951
4,959
4,966

5,921
5,934
5,946
5,959
5,971
5,984
5,996
6,009
6,021
6,034
6,046
6,059
6,071
6,084
6,096
6,109
6,121
6,134
6,146
6,159

40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950

40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000

(Continued on page 36)

Instructions for Form 1040NR

-35-

Page 36 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

If Form
1040NR,
line 40, is—

And you are—
Single

Qualifying
widow(er)

Married At
filing
least
separately

But
less
than

Your tax is—

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

42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000

6,921
6,934
6,946
6,959
6,971
6,984
6,996
7,009
7,021
7,034
7,046
7,059
7,071
7,084
7,096
7,109
7,121
7,134
7,146
7,159

5,424
5,431
5,439
5,446
5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
5,521
5,529
5,536
5,544
5,551
5,559
5,566

6,921
6,934
6,946
6,959
6,971
6,984
6,996
7,009
7,021
7,034
7,046
7,059
7,071
7,084
7,096
7,109
7,121
7,134
7,146
7,159

43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000

Married
filing
separately

7,171
7,184
7,196
7,209
7,221
7,234
7,246
7,259
7,271
7,284
7,296
7,309
7,321
7,334
7,346
7,359
7,371
7,384
7,396
7,409

5,574
5,581
5,589
5,596
5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
5,671
5,679
5,686
5,694
5,701
5,709
5,716

5,724
5,731
5,739
5,746
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
5,821
5,829
5,836
5,844
5,851
5,859
5,866

Single

But
less
than

44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950

44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000

7,171
7,184
7,196
7,209
7,221
7,234
7,246
7,259
7,271
7,284
7,296
7,309
7,321
7,334
7,346
7,359
7,371
7,384
7,396
7,409

45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950

45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000

7,421
7,434
7,446
7,459
7,471
7,484
7,496
7,509
7,521
7,534
7,546
7,559
7,571
7,584
7,596
7,609
7,621
7,634
7,646
7,659

46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950

46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000

Qualifying
widow(er)

Married
filing
separately

47,000
7,671
7,684
7,696
7,709
7,721
7,734
7,746
7,759
7,771
7,784
7,796
7,809
7,821
7,834
7,846
7,859
7,871
7,884
7,896
7,909

5,874
5,881
5,889
5,896
5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
5,971
5,979
5,986
5,994
6,001
6,009
6,016

7,671
7,684
7,696
7,709
7,721
7,734
7,746
7,759
7,771
7,784
7,796
7,809
7,821
7,834
7,846
7,859
7,871
7,884
7,896
7,909

47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950

47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000

8,421
8,434
8,446
8,459
8,471
8,484
8,496
8,509
8,521
8,534
8,546
8,559
8,571
8,584
8,596
8,609
8,621
8,634
8,646
8,659

6,324
6,331
6,339
6,346
6,354
6,361
6,369
6,376
6,384
6,391
6,399
6,406
6,414
6,421
6,429
6,436
6,444
6,451
6,459
6,466

8,421
8,434
8,446
8,459
8,471
8,484
8,496
8,509
8,521
8,534
8,546
8,559
8,571
8,584
8,596
8,609
8,621
8,634
8,646
8,659

8,671
8,684
8,696
8,709
8,721
8,734
8,746
8,759
8,771
8,784
8,796
8,809
8,821
8,834
8,846
8,859
8,871
8,884
8,896
8,909

6,474
6,481
6,489
6,496
6,504
6,511
6,519
6,526
6,534
6,541
6,549
6,556
6,564
6,571
6,579
6,586
6,594
6,601
6,609
6,616

8,671
8,684
8,696
8,709
8,721
8,734
8,746
8,759
8,771
8,784
8,796
8,809
8,821
8,834
8,846
8,859
8,871
8,884
8,896
8,909

8,921
8,934
8,946
8,959
8,971
8,984
8,996
9,009
9,021
9,034
9,046
9,059
9,071
9,084
9,096
9,109
9,121
9,134
9,146
9,159

6,624
6,631
6,639
6,646
6,654
6,661
6,669
6,676
6,684
6,691
6,699
6,706
6,714
6,721
6,729
6,736
6,744
6,751
6,759
6,766

8,921
8,934
8,946
8,959
8,971
8,984
8,996
9,009
9,021
9,034
9,046
9,059
9,071
9,084
9,096
9,109
9,121
9,134
9,146
9,159

48,000
7,921
7,934
7,946
7,959
7,971
7,984
7,996
8,009
8,021
8,034
8,046
8,059
8,071
8,084
8,096
8,109
8,121
8,134
8,146
8,159

6,024
6,031
6,039
6,046
6,054
6,061
6,069
6,076
6,084
6,091
6,099
6,106
6,114
6,121
6,129
6,136
6,144
6,151
6,159
6,166

7,921
7,934
7,946
7,959
7,971
7,984
7,996
8,009
8,021
8,034
8,046
8,059
8,071
8,084
8,096
8,109
8,121
8,134
8,146
8,159

46,000
7,421
7,434
7,446
7,459
7,471
7,484
7,496
7,509
7,521
7,534
7,546
7,559
7,571
7,584
7,596
7,609
7,621
7,634
7,646
7,659

At
least

And you are—

Your tax is—

45,000

43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950

Qualifying
widow(er)

44,000

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

Single

Your tax is—

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

If Form
1040NR,
line 40, is—

And you are—

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

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

49,000
8,171
8,184
8,196
8,209
8,221
8,234
8,246
8,259
8,271
8,284
8,296
8,309
8,321
8,334
8,346
8,359
8,371
8,384
8,396
8,409

6,174
6,181
6,189
6,196
6,204
6,211
6,219
6,226
6,234
6,241
6,249
6,256
6,264
6,271
6,279
6,286
6,294
6,301
6,309
6,316

8,171
8,184
8,196
8,209
8,221
8,234
8,246
8,259
8,271
8,284
8,296
8,309
8,321
8,334
8,346
8,359
8,371
8,384
8,396
8,409

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

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

(Continued on page 37)

-36-

Instructions for Form 1040NR

Page 37 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

If Form
1040NR,
line 40, is—

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

At
least

But
less
than

Your tax is—

50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000

51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000

9,171
9,184
9,196
9,209
9,221
9,234
9,246
9,259
9,271
9,284
9,296
9,309
9,321
9,334
9,346
9,359
9,371
9,384
9,396
9,409

6,774
6,781
6,789
6,796
6,804
6,811
6,819
6,826
6,834
6,841
6,849
6,856
6,864
6,871
6,879
6,886
6,894
6,901
6,909
6,916

9,171
9,184
9,196
9,209
9,221
9,234
9,246
9,259
9,271
9,284
9,296
9,309
9,321
9,334
9,346
9,359
9,371
9,384
9,396
9,409

52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000

Married
filing
separately

9,421
9,434
9,446
9,459
9,471
9,484
9,496
9,509
9,521
9,534
9,546
9,559
9,571
9,584
9,596
9,609
9,621
9,634
9,646
9,659

6,924
6,931
6,939
6,946
6,954
6,961
6,969
6,976
6,984
6,991
6,999
7,006
7,014
7,021
7,029
7,036
7,044
7,051
7,059
7,066

7,074
7,081
7,089
7,096
7,104
7,111
7,119
7,126
7,134
7,141
7,149
7,156
7,164
7,171
7,179
7,186
7,194
7,201
7,209
7,216

But
less
than

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

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

9,421
9,434
9,446
9,459
9,471
9,484
9,496
9,509
9,521
9,534
9,546
9,559
9,571
9,584
9,596
9,609
9,621
9,634
9,646
9,659

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

54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000

9,671
9,684
9,696
9,709
9,721
9,734
9,746
9,759
9,771
9,784
9,796
9,809
9,821
9,834
9,846
9,859
9,871
9,884
9,896
9,909

55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950

55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000

Single

Qualifying
widow(er)

Married
filing
separately

56,000
9,921
9,934
9,946
9,959
9,971
9,984
9,996
10,009
10,021
10,034
10,046
10,059
10,071
10,084
10,096
10,109
10,121
10,134
10,146
10,159

7,224
7,231
7,239
7,246
7,254
7,261
7,269
7,276
7,284
7,291
7,299
7,306
7,314
7,321
7,329
7,336
7,344
7,351
7,359
7,366

9,921
9,934
9,946
9,959
9,971
9,984
9,996
10,009
10,021
10,034
10,046
10,059
10,071
10,084
10,096
10,109
10,121
10,134
10,146
10,159

56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950

56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000

10,671
10,684
10,696
10,709
10,721
10,734
10,746
10,759
10,771
10,784
10,796
10,809
10,821
10,834
10,846
10,859
10,871
10,884
10,896
10,909

7,674
7,681
7,689
7,696
7,704
7,711
7,719
7,726
7,734
7,741
7,749
7,756
7,764
7,771
7,779
7,786
7,794
7,801
7,809
7,816

10,671
10,684
10,696
10,709
10,721
10,734
10,746
10,759
10,771
10,784
10,796
10,809
10,821
10,834
10,846
10,859
10,871
10,884
10,896
10,909

10,921
10,934
10,946
10,959
10,971
10,984
10,996
11,009
11,021
11,034
11,046
11,059
11,071
11,084
11,096
11,109
11,121
11,134
11,146
11,159

7,824
7,831
7,839
7,846
7,854
7,861
7,869
7,876
7,884
7,891
7,899
7,906
7,914
7,921
7,929
7,936
7,944
7,951
7,959
7,966

10,921
10,934
10,946
10,959
10,971
10,984
10,996
11,009
11,021
11,034
11,046
11,059
11,071
11,084
11,096
11,109
11,121
11,134
11,146
11,159

11,171
11,184
11,196
11,209
11,221
11,234
11,246
11,259
11,271
11,284
11,296
11,309
11,321
11,334
11,346
11,359
11,371
11,384
11,396
11,409

7,974
7,981
7,989
7,996
8,004
8,011
8,019
8,026
8,034
8,041
8,049
8,056
8,064
8,071
8,079
8,086
8,094
8,101
8,109
8,116

11,171
11,184
11,196
11,209
11,221
11,234
11,246
11,259
11,271
11,284
11,296
11,309
11,321
11,334
11,346
11,359
11,371
11,384
11,396
11,409

57,000
10,171
10,184
10,196
10,209
10,221
10,234
10,246
10,259
10,271
10,284
10,296
10,309
10,321
10,334
10,346
10,359
10,371
10,384
10,396
10,409

7,374
7,381
7,389
7,396
7,404
7,411
7,419
7,426
7,434
7,441
7,449
7,456
7,464
7,471
7,479
7,486
7,494
7,501
7,509
7,516

10,171
10,184
10,196
10,209
10,221
10,234
10,246
10,259
10,271
10,284
10,296
10,309
10,321
10,334
10,346
10,359
10,371
10,384
10,396
10,409

55,000
9,671
9,684
9,696
9,709
9,721
9,734
9,746
9,759
9,771
9,784
9,796
9,809
9,821
9,834
9,846
9,859
9,871
9,884
9,896
9,909

At
least

And you are—

Your tax is—

54,000

52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950

Qualifying
widow(er)

53,000

51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950

Single

If Form
1040NR,
line 40, is—

Your tax is—

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

And you are—

57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950

57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000

58,000
10,421
10,434
10,446
10,459
10,471
10,484
10,496
10,509
10,521
10,534
10,546
10,559
10,571
10,584
10,596
10,609
10,621
10,634
10,646
10,659

7,524
7,531
7,539
7,546
7,554
7,561
7,569
7,576
7,584
7,591
7,599
7,606
7,614
7,621
7,629
7,636
7,644
7,651
7,659
7,666

10,421
10,434
10,446
10,459
10,471
10,484
10,496
10,509
10,521
10,534
10,546
10,559
10,571
10,584
10,596
10,609
10,621
10,634
10,646
10,659

58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950

58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000

(Continued on page 38)

Instructions for Form 1040NR

-37-

Page 38 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

If Form
1040NR,
line 40, is—

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

At
least

But
less
than

Your tax is—

59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000

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

11,421
11,434
11,446
11,459
11,471
11,484
11,496
11,509
11,521
11,534
11,546
11,559
11,571
11,584
11,596
11,609
11,621
11,634
11,646
11,659

8,124
8,131
8,139
8,146
8,154
8,161
8,169
8,176
8,186
8,199
8,211
8,224
8,236
8,249
8,261
8,274
8,286
8,299
8,311
8,324

11,421
11,434
11,446
11,459
11,471
11,484
11,496
11,509
11,521
11,534
11,546
11,559
11,571
11,584
11,596
11,609
11,621
11,634
11,646
11,659

61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000

Married
filing
separately

11,671
11,684
11,696
11,709
11,721
11,734
11,746
11,759
11,771
11,784
11,796
11,809
11,821
11,834
11,846
11,859
11,871
11,884
11,896
11,909

8,336
8,349
8,361
8,374
8,386
8,399
8,411
8,424
8,436
8,449
8,461
8,474
8,486
8,499
8,511
8,524
8,536
8,549
8,561
8,574

8,586
8,599
8,611
8,624
8,636
8,649
8,661
8,674
8,686
8,699
8,711
8,724
8,736
8,749
8,761
8,774
8,786
8,799
8,811
8,824

Single

But
less
than

62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950

62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000

11,673
11,687
11,701
11,715
11,729
11,743
11,757
11,771
11,785
11,799
11,813
11,827
11,841
11,855
11,869
11,883
11,897
11,911
11,925
11,939

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

63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000

11,953
11,967
11,981
11,995
12,009
12,023
12,037
12,051
12,065
12,079
12,093
12,107
12,121
12,135
12,149
12,163
12,177
12,191
12,205
12,219

64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950

64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000

Qualifying
widow(er)

Married
filing
separately

65,000
12,171
12,184
12,196
12,209
12,221
12,234
12,246
12,259
12,271
12,284
12,296
12,309
12,321
12,334
12,346
12,359
12,371
12,384
12,396
12,409

8,836
8,849
8,861
8,874
8,886
8,899
8,911
8,924
8,936
8,949
8,961
8,974
8,986
8,999
9,011
9,024
9,036
9,049
9,061
9,074

12,233
12,247
12,261
12,275
12,289
12,303
12,317
12,331
12,345
12,359
12,373
12,387
12,401
12,415
12,429
12,443
12,457
12,471
12,485
12,499

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

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

12,921
12,934
12,946
12,959
12,971
12,984
12,996
13,009
13,021
13,034
13,046
13,059
13,071
13,084
13,096
13,109
13,121
13,134
13,146
13,159

9,586
9,599
9,611
9,624
9,636
9,649
9,661
9,674
9,686
9,699
9,711
9,724
9,736
9,749
9,761
9,774
9,786
9,799
9,811
9,824

13,073
13,087
13,101
13,115
13,129
13,143
13,157
13,171
13,185
13,199
13,213
13,227
13,241
13,255
13,269
13,283
13,297
13,311
13,325
13,339

13,171
13,184
13,196
13,209
13,221
13,234
13,246
13,259
13,271
13,284
13,296
13,309
13,321
13,334
13,346
13,359
13,371
13,384
13,396
13,409

9,836
9,849
9,861
9,874
9,886
9,899
9,911
9,924
9,936
9,949
9,961
9,974
9,986
9,999
10,011
10,024
10,036
10,049
10,061
10,074

13,353
13,367
13,381
13,395
13,409
13,423
13,437
13,451
13,465
13,479
13,493
13,507
13,521
13,535
13,549
13,563
13,577
13,591
13,605
13,619

13,421
13,434
13,446
13,459
13,471
13,484
13,496
13,509
13,521
13,534
13,546
13,559
13,571
13,584
13,596
13,609
13,621
13,634
13,646
13,659

10,086
10,099
10,111
10,124
10,136
10,149
10,161
10,174
10,186
10,199
10,211
10,224
10,236
10,249
10,261
10,274
10,286
10,299
10,311
10,324

13,633
13,647
13,661
13,675
13,689
13,703
13,717
13,731
13,745
13,759
13,773
13,787
13,801
13,815
13,829
13,843
13,857
13,871
13,885
13,899

66,000
12,421
12,434
12,446
12,459
12,471
12,484
12,496
12,509
12,521
12,534
12,546
12,559
12,571
12,584
12,596
12,609
12,621
12,634
12,646
12,659

9,086
9,099
9,111
9,124
9,136
9,149
9,161
9,174
9,186
9,199
9,211
9,224
9,236
9,249
9,261
9,274
9,286
9,299
9,311
9,324

12,513
12,527
12,541
12,555
12,569
12,583
12,597
12,611
12,625
12,639
12,653
12,667
12,681
12,695
12,709
12,723
12,737
12,751
12,765
12,779

64,000
11,921
11,934
11,946
11,959
11,971
11,984
11,996
12,009
12,021
12,034
12,046
12,059
12,071
12,084
12,096
12,109
12,121
12,134
12,146
12,159

At
least

And you are—

Your tax is—

63,000

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

Qualifying
widow(er)

62,000

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

Single

If Form
1040NR,
line 40, is—

Your tax is—

59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950

And you are—

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

66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000

67,000
12,671
12,684
12,696
12,709
12,721
12,734
12,746
12,759
12,771
12,784
12,796
12,809
12,821
12,834
12,846
12,859
12,871
12,884
12,896
12,909

9,336
9,349
9,361
9,374
9,386
9,399
9,411
9,424
9,436
9,449
9,461
9,474
9,486
9,499
9,511
9,524
9,536
9,549
9,561
9,574

12,793
12,807
12,821
12,835
12,849
12,863
12,877
12,891
12,905
12,919
12,933
12,947
12,961
12,975
12,989
13,003
13,017
13,031
13,045
13,059

67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950

67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000

(Continued on page 39)

-38-

Instructions for Form 1040NR

Page 39 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

If Form
1040NR,
line 40, is—

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

At
least

But
less
than

Your tax is—

68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000

69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000

13,671
13,684
13,696
13,709
13,721
13,734
13,746
13,759
13,771
13,784
13,796
13,809
13,821
13,834
13,846
13,859
13,871
13,884
13,896
13,909

10,336
10,349
10,361
10,374
10,386
10,399
10,411
10,424
10,436
10,449
10,461
10,474
10,486
10,499
10,511
10,524
10,536
10,549
10,561
10,574

13,913
13,927
13,941
13,955
13,969
13,983
13,997
14,011
14,025
14,039
14,053
14,067
14,081
14,095
14,109
14,123
14,137
14,151
14,165
14,179

70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000

Married
filing
separately

13,921
13,934
13,946
13,959
13,971
13,984
13,996
14,009
14,021
14,034
14,046
14,059
14,071
14,084
14,096
14,109
14,121
14,134
14,146
14,159

10,586
10,599
10,611
10,624
10,636
10,649
10,661
10,674
10,686
10,699
10,711
10,724
10,736
10,749
10,761
10,774
10,786
10,799
10,811
10,824

10,836
10,849
10,861
10,874
10,886
10,899
10,911
10,924
10,936
10,949
10,961
10,974
10,986
10,999
11,011
11,024
11,036
11,049
11,061
11,074

But
less
than

71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950

71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000

14,193
14,207
14,221
14,235
14,249
14,263
14,277
14,291
14,305
14,319
14,333
14,347
14,361
14,375
14,389
14,403
14,417
14,431
14,445
14,459

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

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

14,473
14,487
14,501
14,515
14,529
14,543
14,557
14,571
14,585
14,599
14,613
14,627
14,641
14,655
14,669
14,683
14,697
14,711
14,725
14,739

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

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

Single

Qualifying
widow(er)

Married
filing
separately

74,000
14,421
14,434
14,446
14,459
14,471
14,484
14,496
14,509
14,521
14,534
14,546
14,559
14,571
14,584
14,596
14,609
14,621
14,634
14,646
14,660

11,086
11,099
11,111
11,124
11,136
11,149
11,161
11,174
11,186
11,199
11,211
11,224
11,236
11,249
11,261
11,274
11,286
11,299
11,311
11,324

14,753
14,767
14,781
14,795
14,809
14,823
14,837
14,851
14,865
14,879
14,893
14,907
14,921
14,935
14,949
14,963
14,977
14,991
15,005
15,019

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

74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000

15,234
15,248
15,262
15,276
15,290
15,304
15,318
15,332
15,346
15,360
15,374
15,388
15,402
15,416
15,430
15,444
15,458
15,472
15,486
15,500

11,836
11,849
11,861
11,874
11,886
11,899
11,911
11,924
11,936
11,949
11,961
11,974
11,986
11,999
12,011
12,024
12,036
12,049
12,061
12,074

15,593
15,607
15,621
15,635
15,649
15,663
15,677
15,691
15,705
15,719
15,733
15,747
15,761
15,775
15,789
15,803
15,817
15,831
15,845
15,859

15,514
15,528
15,542
15,556
15,570
15,584
15,598
15,612
15,626
15,640
15,654
15,668
15,682
15,696
15,710
15,724
15,738
15,752
15,766
15,780

12,086
12,099
12,111
12,124
12,136
12,149
12,161
12,174
12,186
12,199
12,211
12,224
12,236
12,249
12,261
12,274
12,286
12,299
12,311
12,324

15,873
15,887
15,901
15,915
15,929
15,943
15,957
15,971
15,985
15,999
16,013
16,027
16,041
16,055
16,069
16,083
16,097
16,111
16,125
16,139

15,794
15,808
15,822
15,836
15,850
15,864
15,878
15,892
15,906
15,920
15,934
15,948
15,962
15,976
15,990
16,004
16,018
16,032
16,046
16,060

12,336
12,349
12,361
12,374
12,386
12,399
12,411
12,424
12,436
12,449
12,461
12,474
12,486
12,499
12,511
12,524
12,536
12,549
12,561
12,574

16,153
16,167
16,181
16,195
16,209
16,223
16,237
16,251
16,265
16,279
16,293
16,307
16,321
16,335
16,349
16,363
16,377
16,391
16,405
16,419

75,000
14,674
14,688
14,702
14,716
14,730
14,744
14,758
14,772
14,786
14,800
14,814
14,828
14,842
14,856
14,870
14,884
14,898
14,912
14,926
14,940

11,336
11,349
11,361
11,374
11,386
11,399
11,411
11,424
11,436
11,449
11,461
11,474
11,486
11,499
11,511
11,524
11,536
11,549
11,561
11,574

15,033
15,047
15,061
15,075
15,089
15,103
15,117
15,131
15,145
15,159
15,173
15,187
15,201
15,215
15,229
15,243
15,257
15,271
15,285
15,299

73,000
14,171
14,184
14,196
14,209
14,221
14,234
14,246
14,259
14,271
14,284
14,296
14,309
14,321
14,334
14,346
14,359
14,371
14,384
14,396
14,409

At
least

And you are—

Your tax is—

72,000

70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950

Qualifying
widow(er)

71,000

69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950

Single

If Form
1040NR,
line 40, is—

Your tax is—

68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950

And you are—

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

75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000

76,000
14,954
14,968
14,982
14,996
15,010
15,024
15,038
15,052
15,066
15,080
15,094
15,108
15,122
15,136
15,150
15,164
15,178
15,192
15,206
15,220

11,586
11,599
11,611
11,624
11,636
11,649
11,661
11,674
11,686
11,699
11,711
11,724
11,736
11,749
11,761
11,774
11,786
11,799
11,811
11,824

15,313
15,327
15,341
15,355
15,369
15,383
15,397
15,411
15,425
15,439
15,453
15,467
15,481
15,495
15,509
15,523
15,537
15,551
15,565
15,579

76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950

76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000

(Continued on page 40)

Instructions for Form 1040NR

-39-

Page 40 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

If Form
1040NR,
line 40, is—
At
least

But
less
than

Your tax is—

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

78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000

16,074
16,088
16,102
16,116
16,130
16,144
16,158
16,172
16,186
16,200
16,214
16,228
16,242
16,256
16,270
16,284
16,298
16,312
16,326
16,340

12,586
12,599
12,611
12,624
12,636
12,649
12,661
12,674
12,686
12,699
12,711
12,724
12,736
12,749
12,761
12,774
12,786
12,799
12,811
12,824

16,433
16,447
16,461
16,475
16,489
16,503
16,517
16,531
16,545
16,559
16,573
16,587
16,601
16,615
16,629
16,643
16,657
16,671
16,685
16,699

79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000

Married
filing
separately

16,354
16,368
16,382
16,396
16,410
16,424
16,438
16,452
16,466
16,480
16,494
16,508
16,522
16,536
16,550
16,564
16,578
16,592
16,606
16,620

12,836
12,849
12,861
12,874
12,886
12,899
12,911
12,924
12,936
12,949
12,961
12,974
12,986
12,999
13,011
13,024
13,036
13,049
13,061
13,074

13,086
13,099
13,111
13,124
13,136
13,149
13,161
13,174
13,186
13,199
13,211
13,224
13,236
13,249
13,261
13,274
13,286
13,299
13,311
13,324

Single

But
less
than

80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950

80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000

16,713
16,727
16,741
16,755
16,769
16,783
16,797
16,811
16,825
16,839
16,853
16,867
16,881
16,895
16,909
16,923
16,937
16,951
16,965
16,979

81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950

81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000

16,993
17,007
17,021
17,035
17,049
17,063
17,077
17,091
17,105
17,119
17,133
17,147
17,161
17,175
17,189
17,203
17,217
17,231
17,245
17,259

82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950

82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000

Qualifying
widow(er)

Married
filing
separately

83,000
16,914
16,928
16,942
16,956
16,970
16,984
16,998
17,012
17,026
17,040
17,054
17,068
17,082
17,096
17,110
17,124
17,138
17,152
17,166
17,180

13,336
13,349
13,361
13,374
13,386
13,399
13,411
13,424
13,436
13,449
13,461
13,474
13,486
13,499
13,511
13,524
13,536
13,549
13,561
13,574

17,273
17,287
17,301
17,315
17,329
17,343
17,357
17,371
17,385
17,399
17,413
17,427
17,441
17,455
17,469
17,483
17,497
17,511
17,525
17,539

83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950

83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000

17,754
17,768
17,782
17,796
17,810
17,824
17,838
17,852
17,866
17,880
17,894
17,908
17,922
17,936
17,950
17,964
17,978
17,992
18,006
18,020

14,086
14,099
14,111
14,124
14,136
14,149
14,161
14,174
14,186
14,199
14,211
14,224
14,236
14,249
14,261
14,274
14,286
14,299
14,311
14,324

18,113
18,127
18,141
18,155
18,169
18,183
18,197
18,211
18,225
18,239
18,253
18,267
18,281
18,295
18,309
18,323
18,337
18,351
18,365
18,379

18,034
18,048
18,062
18,076
18,090
18,104
18,118
18,132
18,146
18,160
18,174
18,188
18,202
18,216
18,230
18,244
18,258
18,272
18,286
18,300

14,336
14,349
14,361
14,374
14,386
14,399
14,411
14,424
14,436
14,449
14,461
14,474
14,486
14,499
14,511
14,524
14,536
14,549
14,561
14,574

18,393
18,407
18,421
18,435
18,449
18,463
18,477
18,491
18,505
18,519
18,533
18,547
18,561
18,575
18,589
18,603
18,617
18,631
18,645
18,659

18,314
18,328
18,342
18,356
18,370
18,384
18,398
18,412
18,426
18,440
18,454
18,468
18,482
18,496
18,510
18,524
18,538
18,552
18,566
18,580

14,586
14,599
14,611
14,624
14,636
14,649
14,661
14,674
14,686
14,699
14,711
14,724
14,736
14,749
14,761
14,774
14,786
14,799
14,811
14,824

18,673
18,687
18,701
18,715
18,729
18,743
18,757
18,771
18,785
18,799
18,813
18,827
18,841
18,855
18,869
18,883
18,897
18,911
18,925
18,939

84,000
17,194
17,208
17,222
17,236
17,250
17,264
17,278
17,292
17,306
17,320
17,334
17,348
17,362
17,376
17,390
17,404
17,418
17,432
17,446
17,460

13,586
13,599
13,611
13,624
13,636
13,649
13,661
13,674
13,686
13,699
13,711
13,724
13,736
13,749
13,761
13,774
13,786
13,799
13,811
13,824

17,553
17,567
17,581
17,595
17,609
17,623
17,637
17,651
17,665
17,679
17,693
17,707
17,721
17,735
17,749
17,763
17,777
17,791
17,805
17,819

82,000
16,634
16,648
16,662
16,676
16,690
16,704
16,718
16,732
16,746
16,760
16,774
16,788
16,802
16,816
16,830
16,844
16,858
16,872
16,886
16,900

At
least

And you are—

Your tax is—

81,000

79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950

Qualifying
widow(er)

80,000

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

Single

If Form
1040NR,
line 40, is—

Your tax is—

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

And you are—

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

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

85,000
17,474
17,488
17,502
17,516
17,530
17,544
17,558
17,572
17,586
17,600
17,614
17,628
17,642
17,656
17,670
17,684
17,698
17,712
17,726
17,740

13,836
13,849
13,861
13,874
13,886
13,899
13,911
13,924
13,936
13,949
13,961
13,974
13,986
13,999
14,011
14,024
14,036
14,049
14,061
14,074

17,833
17,847
17,861
17,875
17,889
17,903
17,917
17,931
17,945
17,959
17,973
17,987
18,001
18,015
18,029
18,043
18,057
18,071
18,085
18,099

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

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

(Continued on page 41)

-40-

Instructions for Form 1040NR

Page 42 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

If Form
1040NR,
line 40, is—
At
least

But
less
than

Your tax is—

95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000

96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000

Qualifying
widow(er)

Married
filing
separately

21,114
21,128
21,142
21,156
21,170
21,184
21,198
21,212
21,226
21,240
21,254
21,268
21,282
21,296
21,310
21,324
21,338
21,352
21,366
21,380

17,086
17,099
17,111
17,124
17,136
17,149
17,161
17,174
17,186
17,199
17,211
17,224
17,236
17,249
17,261
17,274
17,286
17,299
17,311
17,324

At
least

But
less
than

21,654
21,671
21,687
21,704
21,720
21,737
21,753
21,770
21,786
21,803
21,819
21,836
21,852
21,869
21,885
21,902
21,918
21,935
21,951
21,968

97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950

97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

Your tax is—

99,000

97,000
21,674
21,688
21,702
21,716
21,730
21,744
21,758
21,772
21,786
21,800
21,814
21,828
21,842
21,856
21,870
21,884
21,898
21,912
21,926
21,940

17,586
17,599
17,611
17,624
17,636
17,649
17,661
17,674
17,686
17,699
17,711
17,724
17,736
17,749
17,761
17,774
17,786
17,799
17,811
17,824

22,314
22,331
22,347
22,364
22,380
22,397
22,413
22,430
22,446
22,463
22,479
22,496
22,512
22,529
22,545
22,562
22,578
22,595
22,611
22,628

21,954
21,968
21,982
21,996
22,010
22,024
22,038
22,052
22,066
22,080
22,094
22,108
22,122
22,136
22,150
22,164
22,178
22,192
22,206
22,220

17,836
17,849
17,861
17,874
17,886
17,899
17,911
17,924
17,936
17,949
17,961
17,974
17,986
17,999
18,011
18,024
18,036
18,049
18,061
18,074

22,644
22,661
22,677
22,694
22,710
22,727
22,743
22,760
22,776
22,793
22,809
22,826
22,842
22,859
22,875
22,892
22,908
22,925
22,941
22,958

99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950

99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
100,000

22,234
22,248
22,262
22,276
22,290
22,304
22,318
22,332
22,346
22,360
22,374
22,388
22,402
22,416
22,430
22,444
22,458
22,472
22,486
22,500

18,086
18,099
18,111
18,124
18,136
18,149
18,161
18,174
18,186
18,199
18,211
18,224
18,236
18,249
18,261
18,274
18,286
18,299
18,311
18,324

22,974
22,991
23,007
23,024
23,040
23,057
23,073
23,090
23,106
23,123
23,139
23,156
23,172
23,189
23,205
23,222
23,238
23,255
23,271
23,288

98,000

96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950

Single

If Form
1040NR,
line 40, is—

Your tax is—

95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950

And you are—

21,394
21,408
21,422
21,436
21,450
21,464
21,478
21,492
21,506
21,520
21,534
21,548
21,562
21,576
21,590
21,604
21,618
21,632
21,646
21,660

17,336
17,349
17,361
17,374
17,386
17,399
17,411
17,424
17,436
17,449
17,461
17,474
17,486
17,499
17,511
17,524
17,536
17,549
17,561
17,574

21,984
22,001
22,017
22,034
22,050
22,067
22,083
22,100
22,116
22,133
22,149
22,166
22,182
22,199
22,215
22,232
22,248
22,265
22,281
22,298

98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950

98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000

-42-

$100,000 or
over — use
the Tax
Computation
Worksheet
on page 43

Instructions for Form 1040NR

Page 43 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Computation Worksheet—Line 41

!

See the instructions for line 41 beginning on page 17 to see if you must use the worksheet below to figure your tax.

CAUTION

Section A — Use if you checked filing status box 1 or 2 for Single. Complete the row below that applies to you.
Taxable income.
If line 40 is:

(a)
Enter the amount from
line 40

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 41

At least $100,000 but not over
$150,150
$

× 28% (.28)

$

$ 5,493.50

$

Over $150,150 but not over
$326,450

$

× 33% (.33)

$

$ 13,001.00

$

Over $326,450

$

× 35% (.35)

$

$ 19,530.00

$

Section B — Use if you checked filing status box 6 for qualifying widow(er). Complete the row below that applies to you.
Taxable income.
If line 40 is:

(a)
Enter the amount from
line 40

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 41

At least $100,000 but not over
$119,950
$

× 25% (.25)

$

$ 6,670.00

$

Over $119,950 but not over
$182,800

$

× 28% (.28)

$

$ 10,268.50

$

Over $182,800 but not over
$326,450

$

× 33% (.33)

$

$ 19,408.50

$

Over $326,450

$

× 35% (.35)

$

$ 25,937.50

$

Section C — Use if you checked filing status box 3, 4, or 5 for Married filing separately. Complete the row below that
applies to you.
Taxable income
If line 40 is:

(a)
Enter the amount from
line 40

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 41

At least $100,000 but not
over $163,225

$

× 33% (.33)

$

$ 9,704.25

$

Over $163,225

$

× 35% (.35)

$

$ 12,968.75

$

Instructions for Form 1040NR

-43-

Page 44 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Rate Schedules
Estates or Trusts. Use Schedule W below to compute your tax.
Individuals. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on page 43 to compute
your tax. The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income
but should not be used to figure your tax.
CAUTION

Schedule W

Schedule X

Estates or Trusts

Single Taxpayers—If you checked Filing Status
Box 1 or 2 on Form 1040NR

Use this schedule for a nonresident alien estate or
trust—
If the amount
on Form
1040NR, line
40, is:
Over—

Enter on
Form 1040NR,
line 41
But not
over—

If taxable
income is:
of the
amount
over—

Over—

The tax
is:
of the
amount
over—

But not
over—

$0

$7,300

10%

$0

$0

$2,000

15%

$0

7,300

29,700

$730.00 + 15%

7,300

2,000

4,700

$300 + 25%

2,000

29,700

71,950

4,090.00 + 25%

29,700

4,700

7,150

975.00 + 28%

4,700

71,950

150,150

14,652.50 + 28%

71,950

7,150

9,750

1,661.00 + 33%

7,150

150,150

326,450

36,548.50 + 33%

150,150

2,519.00 + 35%

9,750

326,450

94,727.50 + 35%

326,450

9,750

Schedule Y

Schedule Z

Married Filing Separate Returns—If you checked
Filing Status Box 3, 4, or 5 on Form 1040NR

Qualifying Widows and Widowers—If you
checked Filing Status Box 6 on Form 1040NR

If taxable
income is:

If taxable
income is:

Over—

The tax
is:
But not
over—

of the
amount
over—

Over—

The tax
is:
of the
amount
over—

But not
over—

$0

$7,300

10%

$0

$0

$14,600

10%

$0

7,300

29,700

$730.00 + 15%

7,300

14,600

59,400

$1,460.00 + 15%

14,600

29,700

59,975

4,090.00 + 25%

29,700

59,400

119,950

8,180.00 + 25%

59,400

59,975

91,400

11,658.75 + 28%

59,975

119,950

182,800

23,317.50 + 28%

119,950

91,400

163,225

20,457.75 + 33%

91,400

182,800

326,450

40,915.50 + 33%

182,800

44,160.00 + 35%

163,225

326,450

88,320.00 + 35%

326,450

163,225

-44-

Instructions for Form 1040NR

Page 41 of 45

Instructions for Form 1040NR

17:35 - 9-FEB-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2005 Tax Table—Continued
If Form
1040NR,
line 40, is—
At
least

But
less
than

And you are—
Single

Qualifying
widow(er)

Married
filing
separately

If Form
1040NR,
line 40, is—
At
least

But
less
than

Your tax is—

86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000

87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000

18,594
18,608
18,622
18,636
18,650
18,664
18,678
18,692
18,706
18,720
18,734
18,748
18,762
18,776
18,790
18,804
18,818
18,832
18,846
18,860

14,836
14,849
14,861
14,874
14,886
14,899
14,911
14,924
14,936
14,949
14,961
14,974
14,986
14,999
15,011
15,024
15,036
15,049
15,061
15,074

18,953
18,967
18,981
18,995
19,009
19,023
19,037
19,051
19,065
19,079
19,093
19,107
19,121
19,135
19,149
19,163
19,177
19,191
19,205
19,219

88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000

Married
filing
separately

18,874
18,888
18,902
18,916
18,930
18,944
18,958
18,972
18,986
19,000
19,014
19,028
19,042
19,056
19,070
19,084
19,098
19,112
19,126
19,140

15,086
15,099
15,111
15,124
15,136
15,149
15,161
15,174
15,186
15,199
15,211
15,224
15,236
15,249
15,261
15,274
15,286
15,299
15,311
15,324

15,336
15,349
15,361
15,374
15,386
15,399
15,411
15,424
15,436
15,449
15,461
15,474
15,486
15,499
15,511
15,524
15,536
15,549
15,561
15,574

But
less
than

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

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

19,233
19,247
19,261
19,275
19,289
19,303
19,317
19,331
19,345
19,359
19,373
19,387
19,401
19,415
19,429
19,443
19,457
19,471
19,485
19,499

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

90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000

19,513
19,527
19,541
19,555
19,569
19,583
19,597
19,611
19,625
19,639
19,653
19,667
19,681
19,695
19,709
19,723
19,737
19,751
19,765
19,779

91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950

91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000

Single

Qualifying
widow(er)

Married
filing
separately

92,000
19,434
19,448
19,462
19,476
19,490
19,504
19,518
19,532
19,546
19,560
19,574
19,588
19,602
19,616
19,630
19,644
19,658
19,672
19,686
19,700

15,586
15,599
15,611
15,624
15,636
15,649
15,661
15,674
15,686
15,699
15,711
15,724
15,736
15,749
15,761
15,774
15,786
15,799
15,811
15,824

19,793
19,807
19,821
19,835
19,849
19,863
19,877
19,891
19,905
19,919
19,933
19,947
19,961
19,975
19,989
20,003
20,017
20,031
20,045
20,059

92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950

92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000

20,274
20,288
20,302
20,316
20,330
20,344
20,358
20,372
20,386
20,400
20,414
20,428
20,442
20,456
20,470
20,484
20,498
20,512
20,526
20,540

16,336
16,349
16,361
16,374
16,386
16,399
16,411
16,424
16,436
16,449
16,461
16,474
16,486
16,499
16,511
16,524
16,536
16,549
16,561
16,574

20,664
20,681
20,697
20,714
20,730
20,747
20,763
20,780
20,796
20,813
20,829
20,846
20,862
20,879
20,895
20,912
20,928
20,945
20,961
20,978

20,554
20,568
20,582
20,596
20,610
20,624
20,638
20,652
20,666
20,680
20,694
20,708
20,722
20,736
20,750
20,764
20,778
20,792
20,806
20,820

16,586
16,599
16,611
16,624
16,636
16,649
16,661
16,674
16,686
16,699
16,711
16,724
16,736
16,749
16,761
16,774
16,786
16,799
16,811
16,824

20,994
21,011
21,027
21,044
21,060
21,077
21,093
21,110
21,126
21,143
21,159
21,176
21,192
21,209
21,225
21,242
21,258
21,275
21,291
21,308

20,834
20,848
20,862
20,876
20,890
20,904
20,918
20,932
20,946
20,960
20,974
20,988
21,002
21,016
21,030
21,044
21,058
21,072
21,086
21,100

16,836
16,849
16,861
16,874
16,886
16,899
16,911
16,924
16,936
16,949
16,961
16,974
16,986
16,999
17,011
17,024
17,036
17,049
17,061
17,074

21,324
21,341
21,357
21,374
21,390
21,407
21,423
21,440
21,456
21,473
21,489
21,506
21,522
21,539
21,555
21,572
21,588
21,605
21,621
21,638

93,000
19,714
19,728
19,742
19,756
19,770
19,784
19,798
19,812
19,826
19,840
19,854
19,868
19,882
19,896
19,910
19,924
19,938
19,952
19,966
19,980

15,836
15,849
15,861
15,874
15,886
15,899
15,911
15,924
15,936
15,949
15,961
15,974
15,986
15,999
16,011
16,024
16,036
16,049
16,061
16,074

20,073
20,087
20,101
20,115
20,129
20,143
20,157
20,171
20,185
20,199
20,213
20,227
20,241
20,255
20,269
20,283
20,297
20,311
20,325
20,339

91,000
19,154
19,168
19,182
19,196
19,210
19,224
19,238
19,252
19,266
19,280
19,294
19,308
19,322
19,336
19,350
19,364
19,378
19,392
19,406
19,420

At
least

And you are—

Your tax is—

90,000

88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950

Qualifying
widow(er)

89,000

87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950

Single

If Form
1040NR,
line 40, is—

Your tax is—

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

And you are—

93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950

93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000

94,000
19,994
20,008
20,022
20,036
20,050
20,064
20,078
20,092
20,106
20,120
20,134
20,148
20,162
20,176
20,190
20,204
20,218
20,232
20,246
20,260

16,086
16,099
16,111
16,124
16,136
16,149
16,161
16,174
16,186
16,199
16,211
16,224
16,236
16,249
16,261
16,274
16,286
16,299
16,311
16,324

20,353
20,367
20,381
20,395
20,409
20,423
20,437
20,451
20,466
20,483
20,499
20,516
20,532
20,549
20,565
20,582
20,598
20,615
20,631
20,648

94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950

94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000

(Continued on page 42)

Instructions for Form 1040NR

-41-