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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040NR-EZ, PAGE 1 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Date
Form
1040NR-EZ
Action
Date
Signature
O.K. to print
Revised proofs
requested
OMB No. 1545-0074
U.S. Income Tax Return for Certain
Nonresident Aliens With No Dependents
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Department of the Treasury
Internal Revenue Service
Your first name and initial
Last name
2006
Identifying number (see page 4)
Please print or type.
Present home address (number, street, and apt. no., or rural route). If a P.O. box, see page 4.
City, town or post office, state, and ZIP code. If a foreign address, see page 4.
Country ©
Of what country were you a citizen or national during 2006? ©
Give address outside the United States to which you want any
refund check mailed. If same as above, write “Same.”
Attach Form(s) W-2 here.
Also attach Form(s) 1099-R if tax was withheld.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
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17
18
19
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22
Give address in the country where you are a permanent resident.
If same as above, write “Same.”
Filing status (see page 4). Check only one box.
Single nonresident alien
Married nonresident alien
Wages, salaries, tips, etc. Attach Form(s) W-2 (see page 4)
Taxable refunds, credits, or offsets of state and local income taxes (see page 5)
Scholarship and fellowship grants. Attach explanation (see page 5)
Total wages and scholarships exempt by a treaty from page 2, Item J 6
Add lines 3, 4, and 5
8
Scholarship and fellowship grants excluded (see page 6)
9
Student loan interest deduction (see page 6)
Adjusted gross income. Subtract the sum of line 8 and line 9 from line 7
Itemized deductions (see page 6)
Subtract line 11 from line 10
Exemption deduction (see page 6)
Taxable income. Subtract line 13 from line 12
Tax. Find your tax in the Tax Table on pages 12–20
Social security and Medicare tax on tip income not reported to employer. Attach Form 4137
©
Add lines 15 and 16. This is your total tax
18
Federal income tax withheld (from Form W-2, 1042-S, and 1099-R)
2006 estimated tax payments and amount applied from 2005 return 19
20
Credit for amount paid with Form 1040-C
21
Credit for federal telephone excise tax paid. Attach Form 8913 if required.
©
Add lines 18 through 21. These are your total payments
Refund
23 If line 22 is more than line 17, subtract line 17 from line 22. This is the amount you overpaid
24a Amount of line 23 you want refunded to you.
©
If Form 8888 is attached, check here
c Type:
Checking
Savings
b Routing number
Direct
deposit? See
page 7 and fill
in 24b, 24c,
and 24d.
d Account number
25 Amount of line 23 you want applied to your 2007 estimated tax
Amount
You Owe
26 Amount you owe. Subtract line 22 from line 17. For details on how to pay, see page 8
27 Estimated tax penalty (see page 8). Also include on line 26
27
Third
Party
Designee
Do you want to allow another person to discuss this return with the IRS (see page 9)?
Designee’s
©
name
Phone
©
no.
(
©
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4
5
7
10
11
12
13
14
15
16
17
22
23
24a
25
)
©
26
Yes. Complete the following.
No
Personal identification
©
number (PIN)
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 accurately list all amounts and sources of U.S. source income I received during the tax year. 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
Your signature
Preparer’s
signature
©
Firm’s name (or
yours if self-employed),
address, and ZIP code
Date
Date
©
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 11 of instructions.
Your occupation in the United States
Check if
self-employed
Preparer’s SSN or PTIN
EIN
Phone no.
Cat. No. 21534N
(
Form
)
1040NR-EZ
(2006)
2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040NR-EZ, PAGE 2 of 2
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: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 1040NR-EZ (2006)
Page
2
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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C Give the purpose of your visit to the United States
F
No
Yes
No
Yes
No
Yes
No
Yes
No
1040NR-EZ
(2006)
©
D Type of entry visa ©
and current nonimmigrant status and date of change
E Date you entered the United States (see page 9)
Yes
©
©
Did you give up your permanent residence as an immigrant in the United States this year?
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. ©
H Give number of days (including vacation and nonworkdays) you were present in the United States during
2004
, 2005
, and 2006
.
I
Did you file a U.S. income tax return for any year before 2006?
If “Yes,” give the latest year and form number ©
J
If you are claiming the benefits of a U.S. income tax treaty with a foreign country, give the following
information. See page 9 for additional information.
● Country ©
● Type and amount of income exempt from tax and the applicable tax treaty article. Enter treaty-exempt
income for 2006 below and on line 6; not on line 3 or 5.
For 2006 ©
For 2005
©
● Were you subject to tax in that country on any of the income that you claim is entitled to the treaty
benefits?
K During 2006, did you apply for, or take any 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 ©
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Page 1 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Section references are to the
Internal Revenue Code unless
otherwise noted.
Can I Use Form
1040NR-EZ?
You can use Form 1040NR-EZ instead
of Form 1040NR if all 11 of the
following apply.
1. You do not claim any
dependents.
2. You cannot be claimed as a
dependent on another person’s U.S.
tax return (such as your parent’s
return).
3. Your only U.S. source income
was from wages, salaries, tips, taxable
refunds of state and local income taxes,
and scholarship or fellowship grants.
Note. If you had taxable interest or
dividend income, you cannot use this
form.
4. Your taxable income (line 14 of
Form 1040NR-EZ) is less than
$100,000.
5. The only adjustments to income
you can claim are the exclusion for
scholarship and fellowship grants or the
student loan interest deduction.
6. You do not claim any tax credits.
7. If you were married, you do not
claim an exemption for your spouse.
8. The only itemized deduction you
can claim is for state and local income
taxes.
Note. Residents of India who were
students or business apprentices may
be able to take the standard deduction
instead of the itemized deduction for
state and local income taxes. See the
instructions for line 11 on page 6.
9. This is not an “expatriation
return.” See the Instructions for Form
1040NR for more information.
10. The only taxes you owe are:
a. The tax from the Tax Table on
pages 12 through 20.
b. The social security and Medicare
tax on tip income not reported to your
employer.
11. You do not claim a credit for
excess social security and tier 1 RRTA
tax withheld.
General Instructions
What’s New for 2005
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 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.
You must use Form 1040NR to claim
any of these benefits.
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.
Residents of Japan. Beginning in
2005, single filing status (box 1) is
generally not available to residents of
Japan who were married, have a child,
and did not live with their spouse. This
is because the new U.S.-Japan income
tax treaty, which became effective on
January 1, 2005, does not allow this
filing status. 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 single filing status
on your 2005 Form 1040NR-EZ.
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
Cat. No. 21718P
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.
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-government-related 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,
U.S. Tax Guide for Aliens, will be the
most important, but the following
publications may also help.
Pub. 552 Recordkeeping for Individuals
Pub. 597 Information on the United
States-Canada Income Tax
Treaty
Pub. 901 U.S. Tax Treaties
Pub. 910 Guide to Free Tax Services
(includes a list of all
publications)
These free publications and the
forms and schedules you will need are
available on request from the Internal
Revenue Service. You may download
them from the IRS website at
www.irs.gov. Also see Taxpayer
Assistance on page 10 for other ways
to get them (as well as information on
Page 2 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-2006
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receiving IRS assistance in completing
the forms).
Resident Alien or
Nonresident Alien
If you are not a citizen of the United
States, specific rules apply to determine
if you are a resident alien or a
nonresident alien for tax purposes.
Generally, you are considered a
resident alien if you meet either the
green card test or the substantial
presence test for 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. 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. Generally, do not count the
following as days of presence in the
United States for the substantial
presence test.
• Days you commute to work in the
United States from a residence in
Canada or Mexico if you regularly
commute from Canada or Mexico.
• Days you are in the United States for
less than 24 hours when you are in
transit between two places outside the
United States.
• Days you are in the United States as
a crew member of a foreign vessel.
• Days you intend, but are unable, to
leave the United States because of a
medical condition that arose while you
were in the United States.
• Days you are an exempt individual
(defined 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-EZ (or
Form 1040NR) if you were a
nonresident alien engaged in a trade or
business in the United States during
2005. You must file even if —
• None of your income came from a
trade or business conducted in the
United States,
• You have no income from U.S.
sources, or
• Your income is exempt from U.S. tax.
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
-2-
1040NR-EZ (or Form 1040NR) only if
you have income (such as wages,
salaries, tips, etc. or scholarship and
fellowship grants) that is subject to tax
under section 871.
When To File
If you were an employee and received
wages subject to U.S. income tax
withholding, file Form 1040NR-EZ by
April 17, 2006.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR-EZ by
June 15, 2006.
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-EZ-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-EZ 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. The list includes 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.
Instructions for Form 1040NR-EZ
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• Your spouse was a U.S. citizen or
resident alien on the last day of the tax
year.
• You file a joint return for the year of
the election using Form 1040, 1040A,
or 1040EZ.
To make this election, you must
attach the statement described in
Pub. 519 to your return. Do not use
Form 1040NR-EZ.
Your worldwide income for the whole
year must be included and will be taxed
under U.S. tax laws. You must agree to
keep the records, books, and other
information needed to figure the tax. If
you made the election in an earlier
year, you can file a joint return or
separate return for 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 above), 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-EZ as the statement;
Instructions for Form 1040NR-EZ
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-EZ. Enter “Dual-Status
Return” across the top and attach a
statement showing your income for the
part of the year you were a U.S.
resident. You 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 (see
page 4).
Income Subject to Tax for
Dual-Status Year
As a dual-status taxpayer not filing a
joint return, you are taxed on income
from all sources for the part of the year
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 that is considered to be
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 Election To Be
Taxed as a Resident Alien starting on
page 2) 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 on this
page, you must use the Married filing
separately column in the Tax Table to
-3-
figure your tax on income that is
considered to be effectively connected
with a U.S. trade or business. If
married, you cannot use the Single Tax
Table column.
Deduction for exemptions. As a
dual-status taxpayer, you usually will be
entitled to your own personal
exemption. Subject to the general rules
for qualification, you are allowed
exemptions for your spouse in figuring
taxable income for the part of the year
you were a resident alien. The amount
you can claim for these exemptions is
limited to your taxable income
(determined without regard to
exemptions) for the part of the year you
were a resident alien. You cannot use
exemptions (other than your own) to
reduce taxable income to below zero
for that period.
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 Election To Be
Taxed as a Resident Alien starting on
page 2) 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 Tax Year
When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year
you were a resident and the part of the
year you were a nonresident.
All income for the period of
residence and all income that is
considered to be effectively connected
with a trade or business in the United
States for the period of nonresidence,
after allowable deductions, is combined
and taxed at the same rates that apply
to U.S. citizens and residents.
Credit for taxes paid. You are allowed
a credit against your U.S. income tax
liability for certain taxes you paid, 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 scholarship
income from U.S. sources.
When filing Form 1040, show the
total tax withheld on line 64. Enter
amounts from the attached statement
(Form 1040NR-EZ, line 18) to the
right of line 64 and identify and
include in the amount on line 64.
When filing Form 1040NR-EZ, show
the total tax withheld on line 18.
Enter the amount from the attached
statement (Form 1040, line 64) to the
right of line 18 and identify and
include in the amount on line 18.
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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.
Line Instructions for
Form 1040NR-EZ
Identifying Number and
Address
Identifying number. 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 an SSN and are
not eligible to get one, you must get 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.
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.
An incorrect or missing identifying
number may increase your tax or
reduce your refund.
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.
Filing Status
Lines 1 and 2. The amount of your tax
depends on your filing status. Before
you decide which box to check, read
the following explanation.
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 below under Married persons
who live apart, 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,
Mexico, the Republic of Korea (South
Korea), 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 Japan electing to
have the old U.S.-Japan income tax
treaty apply in its entirety for 2005,
check the box on line 1. You must also
enter “Japan-Article 30” in the entry
space for Item J, Country, on page 2.
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 six 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 (on
Form 1040NR) or the child’s other
parent claims him or her as a
dependent under the rules for children
of divorced or separated parents. See
Form 8332, Release 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.
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.
-4-
Rounding Off to Whole
Dollars
You may round off cents to whole
dollars on your return. If you do round
to whole dollars, you must round all
amounts. To round, drop amounts
under 50 cents and increase amounts
from 50 to 99 cents to the next dollar.
For example, $1.39 becomes $1 and
$2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter
on a line, include cents when adding
the amounts and round off only the
total.
Taxable Income
Line 3 — Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
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 3 amounts exempted
under a tax treaty. Instead, include
these amounts on line 6 and complete
item J on page 2 of Form 1040NR-EZ.
Also include on line 3:
• Wages received as a household
employee for which you did not receive
a Form W-2 because your employer
paid you less than $1,400 in 2005.
Also, enter “HSH” and the amount not
reported on a Form W-2 on the dotted
line next to line 3.
• Tip income you did not report to your
employer. Also include allocated tips
shown on your Form(s) W-2 unless you
can prove that you received less.
Allocated tips should be shown in 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 16 on page 7.
• Disability pensions shown on
Form 1099-R if you have not reached
the minimum retirement age set by your
employer.
Note. You must use Form 1040NR to
report disability pensions received after
you reach your employer’s minimum
retirement age and other payments
shown on Form 1099-R.
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 3. If you lose your Form W-2 or
it is incorrect, ask your employer for a
new one.
!
Instructions for Form 1040NR-EZ
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Dependent care benefits. If you
received benefits for 2005 under your
employer’s dependent care plan, you
must use Form 1040NR. The benefits
should be shown in your Form(s) W-2,
box 10.
Adoption benefits. If you received
employer-provided adoption benefits for
2005, you must use Form 1040NR. The
benefits should be shown in your
Form(s) W-2, box 12, with code T.
Tax-exempt interest. Certain types
of interest income from investments in
state and municipal bonds and similar
instruments are not taxed by the United
States. If you received such tax-exempt
interest income, enter “TEI” and the
amount of your tax-exempt interest on
the dotted line next to line 3. Include
any exempt-interest dividends from a
mutual fund or other regulated
investment company. But do not
include interest earned on your IRA or
Coverdell education savings account,
or interest from a U.S. bank, savings
and loan association, credit union, or
similar institution (or from certain
deposits with U.S. insurance
companies) that is exempt from tax
under a tax treaty or under
section 871(i) because the interest is
not effectively connected with a U.S.
trade or business. Do not add any
tax-exempt interest to your line 3 total.
Line 4 — Taxable refunds, credits, or
offsets of state and local income
taxes. If you received a refund, credit,
or offset of state or local income taxes
in 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 5 — Scholarship and fellowship
grants. If you received a scholarship or
fellowship, part or all of it may be
taxable.
If you were a degree candidate, the
amounts you used for expenses other
than tuition and course-related
expenses (fees, books, supplies, and
equipment) are generally taxable. For
example, amounts used for room,
board, and travel are generally taxable.
If you were not a degree candidate,
the full amount of the scholarship or
fellowship is generally taxable. Also,
amounts received in the form of a
scholarship or fellowship that are
payment for teaching, research, or
other services are generally taxable as
wages even if the services were
required to get the grant.
If the grant was reported on
Form(s) 1042-S, you must generally
include the amount shown in Form(s)
1042-S, box 2, on line 5. However, if
Instructions for Form 1040NR-EZ
any or all of that amount is exempt by
treaty, do not include the treaty-exempt
amount on line 5. Instead, include the
treaty-exempt amount on line 6 and
complete item J on page 2 of
Form 1040NR-EZ.
Attach any Form(s) 1042-S you
received from the college or institution.
If you did not receive a Form 1042-S,
attach a statement from the college or
institution (on their letterhead) showing
the details of the grant.
For more information about
scholarships and fellowships in general,
see Pub. 970.
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-EZ:
• Enter on line 5 the $9,000 shown in
box 2 of Form 1042-S.
• Enter $0 on line 8. Because
section 117 amounts (tuition, fees,
books, supplies, and equipment) were
not included in box 2 of your
Form 1042-S (and are not included on
line 5 of Form 1040NR-EZ), you cannot
exclude any of the section 117 amounts
on line 8.
• Include on line 18 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-EZ. See the instructions
for item J, on page 9 for details.
When completing Form 1040NR-EZ:
• Enter $0 on line 5. The $9,000
reported to you in box 2 of
Form 1042-S is reported on line 6 (not
line 5).
• Enter $9,000 on line 6.
• Enter $0 on line 8. Because none of
the $9,000 reported to you in box 2 of
Form 1042-S is included in your
income, you cannot exclude it on line 8.
• Include on line 18 any withholding
shown in box 7 of Form 1042-S.
Student Loan Interest Deduction Worksheet — Line 9
(keep for your records)
Before you begin:
• See the instructions for line 9 on page 6.
1. Enter the total interest you paid in 2005 on qualified student
loans (defined on page 6). Do not enter more than $2,500 . . . .
2. Enter the amount from Form 1040NR-EZ, line 7 2.
3. Enter the amount from Form 1040NR-EZ, line 8 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . 4.
5. Is line 4 more than $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-EZ, line 9 . . . . . . . .
-5-
1.
6.
7.
8.
.
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• Provide all the required information in
item J on page 2.
Line 6. Use line 6 to report your total
effectively connected income that is
exempt from tax by a tax treaty. Do not
include this exempt income on line 7.
Also, you must complete item J on
page 2 of Form 1040NR-EZ.
Line 8 — Scholarship and fellowship
grants excluded. If you received a
scholarship or fellowship grant and
were a degree candidate, enter
amounts used for tuition and
course-related expenses (fees, books,
supplies, and equipment), but only to
the extent the amounts are included on
line 5. See the examples in the
instructions for line 5 starting on page
5.
Line 9 — Student loan interest
deduction. You may take this
deduction only if all of the following
apply.
1. You paid interest in 2005 on a
qualified student loan (see below).
2. Your filing status is single.
3. Your modified adjusted gross
income (AGI) is less than $65,000. Use
lines 2 through 4 of the worksheet on
page 5 to figure your modified AGI.
Use the worksheet on page 5 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 (defined later on this page).
However, a loan is not a qualified
student loan if (a) any of the proceeds
were used for other purposes, or (b) the
loan was from either a related person
or a person who borrowed the
proceeds under a qualified employer
plan or a contract purchased under
such a plan. To find out who is a
related person, see Pub. 970.
Qualified higher education expenses
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.
An eligible student is a person who:
• Was enrolled in a degree, certificate,
or other program (including a program
of study abroad that was approved for
credit by the institution at which the
student was enrolled) leading to a
recognized educational credential at an
eligible educational institution, and
• Carried at least half the normal
full-time workload for the course of
study he or she was pursuing.
Line 11 — Itemized deductions. Enter
the total state and local income taxes
you paid or that were withheld from
your salary in 2005. But use the
worksheet on this page to figure the
amount to enter on line 11 if your
adjusted gross income from line 10 is
more than $145,950 if you checked
filing status box 1, or more than
$72,975 if you checked filing status box
2. 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-EZ, line 4, on page 5.
Note. Residents of India who were
students or business apprentices may
be able to take the standard deduction
instead of their itemized deductions.
See Pub. 519 for details.
Line 13 — Exemption deduction.
Generally, you can take an exemption
of $3,200 for yourself. But use the
worksheet on page 7 to figure the
amount, if any, to enter on line 13 if
your adjusted gross income from line
10 is more than $145,950 if you
checked filing status box 1, or more
than $109,475 if you checked filing
status box 2.
Note. Residents of Canada, Mexico,
the Republic of Korea (South Korea),
and Japan (and you elect to have the
old U.S.-Japan income tax treaty apply
in its entirety for 2005), and U.S.
nationals may be able to claim
exemptions for their dependents and, if
married, their spouse. Residents of
India who were students or business
apprentices may also be able to take
exemptions for their spouse and
dependents. However, Form 1040NR
must be used to claim the additional
exemptions.
Itemized Deductions Worksheet—Form 1040NR-EZ, Line 11
(keep for your records)
1. Enter the amount of state and local income taxes you paid or that were withheld from your salary in 2005 . . .
2. Multiply line 1 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter: $145,950 ($72,975 if you checked filing status box 2) . . . . . . . . . . . . . . . . . . .
4.
1.
5. Is the amount on line 4 less than the amount on line 3? . . . . . . . . . . . . . . . . . . . . . .
No.
Stop. Your deduction is not limited. Enter the amount from line 1 above on
Form 1040NR-EZ, line 11.
Yes. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Multiply line 5 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Enter the smaller of line 2 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Total itemized deductions. Subtract line 7 from line 1. Enter the result here and on Form 1040NR-EZ, line 11.
Then, on the dotted line to the left of the line 12 entry space, enter “IDW” . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
-6-
Instructions for Form 1040NR-EZ
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Line 16 — 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-EZ, line 3.
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.
!
Payments
Line 18 — Federal income tax
withheld. Add the amounts shown as
federal income tax withheld on your
Form(s) W-2, 1042-S, and 1099-R.
Enter the total on line 18. The
amount(s) withheld should be shown in
your Form(s) W-2, box 2, Form(s)
1042-S, box 7, and Form 1099-R,
box 4.
Line 19 — 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.
Name change. If you changed your
name because of marriage, divorce,
etc., and you made estimated tax
payments using your former name,
attach a statement to the front of
Form 1040NR-EZ. On the statement,
list all of the payments you made in
2005 and show the name(s) and
identifying number(s) under which you
made them.
Line 20 — Credit for amount paid with
Form 1040-C. Enter any amount you
paid with Form 1040-C for 2005.
Line 21 — Total payments. Add
lines 18 through 20. Enter the total on
line 21.
Amount paid with request for
extension of time to file. If you filed
Form 4868 to get an automatic
extension of time to file
Form 1040NR-EZ, include in the total
on line 21 the 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 21
the convenience fee you were charged.
On the dotted line next to line 21, enter
“Form 4868” and show the amount
paid.
Refund
Line 22 — Amount overpaid. If line 22
is under $1, we will send a refund only
on written request.
If the amount you overpaid is
TIP large, you may 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 2006 on page 10.
Refund offset. If you owe past-due
federal tax, state income tax, child
support, spousal support, or certain
federal nontax debts, such as student
loans, all or part of the overpayment on
line 22 may be used (offset) to pay the
past-due amount. Offsets for federal
taxes are made by the IRS. All other
offsets are made by the Treasury
Department’s Financial Management
Service (FMS). For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from FMS. To find out if you may
have an offset or if you have any
questions about it, contact the
agency(ies) you owe the debt to.
Lines 23b through 23d — Direct
deposit of refund. Complete
lines 23b through 23d if you want us to
directly deposit the amount shown on
line 23a into your checking or savings
account at a U.S. bank or other
financial institution (such as a mutual
Exemption Deduction Worksheet—Line 13
1. Is the amount on Form 1040NR-EZ, line 10, more than the amount shown on line 4 below for your filing status?
Enter $3,200 on Form 1040NR-EZ, line 13.
No.
STOP
Yes.
Go to line 3.
2. Exemption amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . .
4. Enter the amount shown below for the filing status box you checked on
page 1 of Form 1040NR-EZ.
• Box 1 — $145,950 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• Box 2 — $109,475
}
2.
$3,200
3.
4.
5. Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if
you checked filing status box 2),
deduction.
STOP
You cannot take an exemption
5.
6. Divide line 5 by $2,500 ($1,250 if you checked filing status box 2). 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. Exemption deduction. Subtract line 8 from line 2. Enter the result here and on
Form 1040NR-EZ, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Instructions for Form 1040NR-EZ
-7-
.
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Instructions for Form 1040NR-EZ
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Sample Check—Lines 23b Through 23d
1234
RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000
䊲
PL
E
15-0000/0000
SA
ANYPLACE BANK
Anyplace, LA 70000
$
M
PAY TO THE
ORDER OF
Routing
number
Account
number
(line 23b)
(line 23d)
|:250250025|:202020
.
"’86" 1234
Do not include
the check number
䊲
For
DOLLARS
Note: The routing and account numbers may be in different places on your check.
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
23b and 23d.
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 23b. 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, on
this page, 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 23b.
Line 23d. The account number can be
up to 17 characters (both numbers and
letters). Include hyphens but omit
spaces and special symbols. Enter the
number from left to right and leave any
unused boxes blank. The account
number of the sample check, on this
page, is 20202086. Do not include the
check number.
Line 24 — Applied to 2006 estimated
tax. Enter on line 24 the amount, if
any, of the overpayment on line 22 you
want applied to your 2006 estimated
tax. This election cannot be changed
later.
Amount You Owe
Line 25 — Amount you owe.
Pay your taxes in full to save
TIP interest and penalties. You do
not have to pay if line 25 is
under $1.
Include any estimated tax penalty
from line 26 in the amount you enter on
line 25.
You can pay by check, money order,
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-EZ” and your name, address,
daytime phone number, and SSN or
ITIN on your payment.
To help us process your payment,
enter the amount on the right side of
the check like this: $ XXX.XX. Do not
use dashes or lines (for example, do
not enter
“$ XXX – ” or
xx
“$ XXX100”).
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
-8-
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-EZ in the upper left
corner the confirmation number you
were given at the end of the transaction
and the amount you were 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 2006 on page 10.
What if you cannot pay? If you
cannot pay the full amount shown on
line 25 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 26 — Estimated tax penalty. You
may owe this penalty if:
• Line 25 is at least $1,000 and it is
more than 10% of the tax shown on
your return, or
• You did not pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
The “tax shown on your return” is the
amount on line 17 minus any tax shown
on Form 4137.
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
Instructions for Form 1040NR-EZ
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2. Line 21 of 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.
Figuring the penalty. If the
Exception above does not apply and
you choose to figure the penalty
yourself, see Form 2210 to find out if
you owe the penalty. If you do, you can
use the form to figure the amount.
Enter the penalty on Form
1040NR-EZ, line 26. Add the penalty to
any tax due and enter the total on line
25. If you are due a refund, subtract the
penalty from the overpayment you
show on line 22. Do not file Form 2210
with your return unless Form 2210
indicates that you must do so. Instead,
keep it for your records.
Because Form 2210 is
TIP complicated, you can leave line
26 blank and the IRS will figure
the penalty and send you a bill. We will
not charge you interest on the penalty if
you pay by the date specified on the
bill. If your income varied during the
year, the annualized income installment
method may reduce the amount of your
penalty. But you must file Form 2210
because the IRS cannot figure your
penalty under this method. See the
Instructions for Form 2210 for other
situations in which you may be able to
lower your penalty by filing Form 2210.
Third Party Designee
If you want to allow 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
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
Instructions for Form 1040NR-EZ
• 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 2). If you wish to revoke the
authorization before it ends, see Pub.
947.
Other Information
(Page 2)
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.
Item J
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
-9-
States and the treaty country to
properly complete item J. 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-EZ, you must provide all
of the information requested in item J.
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 J,
country.
!
Reminders
Sign and Date Your Return
Form 1040NR-EZ 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.
Page 10 of 20
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Address Change
If you move after filing your return,
always notify the IRS in writing of your
new address. To do this, use Form
8822.
Income Tax Withholding and
Estimated Tax Payments 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-EZ will
show a tax refund or a tax balance due
the IRS of less than $1,000. If your total
estimated 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.
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.
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.
Amended Return
File Form 1040X to change a return
you already filed. Also, use
Form 1040X if you filed
Form 1040NR-EZ and you should have
filed 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.
Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe.
Because figuring these amounts can be
complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040NR-EZ, page 1. Do not
include interest or penalties (other than
the estimated tax penalty) in the
amount you owe on line 25.
Interest. We will charge you interest
on taxes not paid by their due date,
even if an extension of time to file is
granted. We 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
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.
-10-
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.
Gift To Reduce Debt Held By
the Public
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 Amount You Owe beginning on
page 8 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. But you
must file Form 1040NR to do so.
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/TTD 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 4) 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/
localcontacts or look in the phone book
under “United States Government,
Internal Revenue Service.”
Instructions for Form 1040NR-EZ
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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
the 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
collect the right amount of tax. Section
6109 requires paid return preparers to
provide their identifying number.
enforcement and intelligence agencies
to combat terrorism.
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.
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 2.
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, to federal
and state agencies to enforce federal
nontax criminal laws, or to federal law
Please 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.
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-EZ by Preparation Method
Self-Prepared Without Tax Software
Hours
10.6
Costs
$4
Instructions for Form 1040NR-EZ
Self-Prepared With Tax Software
Prepared by Paid Professional
Hours
Costs
Hours
Costs
15.4
$31
11.7
$113
-11-
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2005 Tax Table
At
Example. Mr. Brown is single. His taxable income on line 14 of Form
least
1040NR-EZ is $23,250. First, he finds the $23,250–23,300 income
line. Next, he finds the “Single” column and reads down the column.
The amount shown where the income line and filing status column
23,200
meet is $3,126. This is the tax amount he must enter on line 15 of
䊳 23,250
Form 1040NR-EZ.
But
less
than
Single
Married
filing
separately
Your tax is—
23,250
23,300
23,300 23,350
23,350 23,400
3,119
3,126
3,134
3,141
3,119
3,126
3,134
3,141
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
At
least
Single
At
least
Single
At
least
Single
At
least
Single
But
less
than
Married
filing
separately
But
less
than
Your tax is—
0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
1,000
Married
filing
separately
But
less
than
Your tax is—
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
151
154
156
159
161
164
166
169
171
174
176
179
151
154
156
159
161
164
166
169
171
174
176
179
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
181
184
186
189
181
184
186
189
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
191
194
196
199
191
194
196
199
2,025
2,050
2,075
2,100
201
204
206
209
201
204
206
209
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
211
214
216
219
211
214
216
219
2,200
2,225
2,250
2,275
2,225
2,250
2,275
2,300
221
224
226
229
221
224
226
229
2,300
2,325
2,350
2,375
2,325
2,350
2,375
2,400
231
234
236
239
231
234
236
239
2,400
2,425
2,450
2,475
2,425
2,450
2,475
2,500
241
244
246
249
241
244
246
249
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
2,725
2,750
2,775
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
2,725
2,750
2,775
2,800
251
254
256
259
261
264
266
269
271
274
276
279
251
254
256
259
261
264
266
269
271
274
276
279
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
131
134
136
139
141
144
146
149
131
134
136
139
141
144
146
149
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
281
284
286
289
291
294
296
299
281
284
286
289
291
294
296
299
But
less
than
Your tax is—
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
2,000
2,000
2,025
2,050
2,075
Married
filing
separately
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
4,050
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
6,000
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
703
708
713
718
723
728
734
741
749
756
764
771
779
786
794
801
809
816
824
831
703
708
713
718
723
728
734
741
749
756
764
771
779
786
794
801
809
816
824
831
839
846
854
861
869
876
884
891
899
906
914
921
929
936
944
951
959
966
974
981
839
846
854
861
869
876
884
891
899
906
914
921
929
936
944
951
959
966
974
981
7,000
5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
Your tax is—
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
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
Married
filing
separately
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
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
9,000
Continued on next page
-12-
Instructions for Form 1040NR-EZ
Page 13 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ,
line 14, is—
At
least
But
less
than
If Form
1040NR-EZ,
line 14, is—
And you are—
Single
Married
filing
separately
At
least
But
less
than
Your tax is—
9,000
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
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
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
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
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
Married
filing
separately
At
least
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
1,139
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
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
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
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
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
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
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
And you are—
Single
Married
filing
separately
15,000
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
1,439
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
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
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
1,889
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
1,889
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
1,739
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
But
less
than
Single
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
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
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
Married
filing
separately
Your tax is—
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
2,339
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
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
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
2,489
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
2,639
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
2,639
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
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
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
17,000
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
At
least
And you are—
18,000
16,000
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
If Form
1040NR-EZ,
line 14, is—
Your tax is—
14,000
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
But
less
than
Your tax is—
13,000
11,000
11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
Single
If Form
1040NR-EZ,
line 14, is—
12,000
10,000
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
And you are—
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
20,000
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
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
Continued on next page
Instructions for Form 1040NR-EZ
-13-
Page 14 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
At
least
Single
At
least
Single
At
least
Single
At
least
But
less
than
Married
filing
separately
But
less
than
Your tax is—
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
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
2,789
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
22,000
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
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
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
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
3,239
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
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
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
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
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
3,089
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
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
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
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
3,689
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
3,689
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
3,389
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
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
3,839
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
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
3,539
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
Single
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
Married
filing
separately
Your tax is—
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
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
4,171
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
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
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
4,671
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
31,000
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
But
less
than
30,000
27,000
26,000
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
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
Married
filing
separately
Your tax is—
25,000
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
But
less
than
Your tax is—
24,000
21,000
21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
Married
filing
separately
And you are—
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
32,000
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
3,989
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
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
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000
Continued on next page
-14-
Instructions for Form 1040NR-EZ
Page 15 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
At
least
Single
At
least
Single
At
least
Single
At
least
Single
But
less
than
Married
filing
separately
But
less
than
Your tax is—
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
4,921
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
4,921
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
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
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
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000
35,000
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
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
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
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
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
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
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
5,921
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
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
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
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
40,050
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
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
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
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
Married
filing
separately
Your tax is—
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
6,421
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
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
6,671
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
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
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
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
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
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
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
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
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
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
43,000
41,000
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
But
less
than
42,000
40,000
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
Married
filing
separately
Your tax is—
37,000
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
But
less
than
Your tax is—
36,000
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
Married
filing
separately
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000
44,000
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
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
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
Continued on next page
Instructions for Form 1040NR-EZ
-15-
Page 16 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
At
least
Single
At
least
Single
At
least
Single
At
least
Single
But
less
than
Married
filing
separately
But
less
than
Your tax is—
45,000
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000
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
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
46,050
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
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
47,000
47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
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
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
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
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
8,671
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
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
8,421
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
10,671
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
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
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
53,000
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
Married
filing
separately
54,000
52,000
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
But
less
than
Your tax is—
51,000
50,000
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
Married
filing
separately
Your tax is—
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
But
less
than
Your tax is—
48,000
46,000
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
Married
filing
separately
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
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
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
Continued on next page
-16-
Instructions for Form 1040NR-EZ
Page 17 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
At
least
Single
At
least
Single
At
least
Single
At
least
Single
Married
filing
separately
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
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
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
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
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
But
less
than
Married
filing
separately
But
less
than
Your tax is—
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
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
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
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
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
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
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
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
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
63,000
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
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
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
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
61,000
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
But
less
than
66,000
64,000
62,000
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
Married
filing
separately
Your tax is—
60,000
58,000
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
But
less
than
Your tax is—
57,000
57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
Married
filing
separately
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000
68,000
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
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
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
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000
Continued on next page
Instructions for Form 1040NR-EZ
-17-
Page 18 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
At
least
Single
At
least
Single
At
least
Single
At
least
Single
But
less
than
Married
filing
separately
But
less
than
Your tax is—
69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000
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
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
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
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
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
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
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
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
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
75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
14,954
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
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
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
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
76,050
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
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
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
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
Married
filing
separately
Your tax is—
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
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
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
15,794
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
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
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
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
16,354
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
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
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
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
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
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
79,000
77,000
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
But
less
than
78,000
76,000
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
Married
filing
separately
Your tax is—
73,000
71,000
But
less
than
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
Married
filing
separately
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000
80,000
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
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
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
Continued on next page
-18-
Instructions for Form 1040NR-EZ
Page 19 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
If Form
1040NR-EZ,
line 14, is—
And you are—
At
least
Single
At
least
Single
At
least
Single
At
least
Single
But
less
than
Married
filing
separately
But
less
than
Your tax is—
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
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
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
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
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
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
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
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
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
83,000
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
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
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
85,050
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
87,000
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
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
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
But
less
than
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
18,314
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
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
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
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
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
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
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
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
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
Your tax is—
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
19,714
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
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
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
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
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
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
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
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
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
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
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000
92,000
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000
Married
filing
separately
90,000
88,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000
Married
filing
separately
Your tax is—
85,000
82,000
But
less
than
Your tax is—
84,000
81,000
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
Married
filing
separately
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000
Continued on next page
Instructions for Form 1040NR-EZ
-19-
Page 20 of 20
Instructions for Form 1040NR-EZ
16:36 - 5-JAN-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-EZ,
line 14, is—
At
least
But
less
than
And you are—
Single
Married
filing
separately
If Form
1040NR-EZ,
line 14, is—
At
least
But
less
than
Your tax is—
93,000
93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000
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
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
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000
Married
filing
separately
At
least
But
less
than
Your tax is—
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
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000
And you are—
Single
Married
filing
separately
Your tax is—
99,000
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
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
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
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
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
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
97,000
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
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
95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
Single
If Form
1040NR-EZ,
line 14, is—
96,000
94,000
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
And you are—
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
98,000
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
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
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
-20-
$100,000
or over—
use
Form 1040NR
Instructions for Form 1040NR-EZ
1
TLS, have you
transmitted all R
text files for this
cycle update?
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 926, PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216 mm (8 1⁄2 ") 279 mm (11")
PERFORATE: ON FOLD
Date
Department of the Treasury
Internal Revenue Service
䊳
Signature
Revised proofs
requested
Return by a U.S. Transferor of Property
to a Foreign Corporation
Form
(Rev. December 2005)
Part I
Date
O.K. to print
PRINTS: HEAD TO HEAD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
926
Action
OMB No. 1545-0026
Attachment
Sequence No.
Attach to your income tax return.
128
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
If the transferor was a corporation, complete questions 1a, 1b, and 1c.
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by
5 or fewer domestic corporations?
b Did the transferor remain in existence after the transfer?
1
Yes
Yes
No
No
Yes
No
If not, list the controlling shareholder(s) and their identifying number(s):
Controlling shareholder
Identifying number
c If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation?
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
2
EIN of parent corporation
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
list the name and EIN of the transferor’s partnership:
Name of partnership
Part II
EIN of partnership
Transferee Foreign Corporation Information (see instructions)
3
Name of transferee (foreign corporation)
5
Address (including country)
6
Country of incorporation or organization
7
Foreign law characterization (see instructions)
8
Is the transferee foreign corporation a controlled foreign corporation?
For Paperwork Reduction Act Notice, see page 4.
4 Identifying number, if any
Cat. No. 16982D
Yes
Form
926
No
(Rev. 12-2005)
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 926, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") 279 mm (11")
PERFORATE: ON FOLD
PRINTS: HEAD TO HEAD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 926 (Rev. 12-2005)
Part III
9
Page
2
Information Regarding Transfer of Property (see instructions)
Date of transfer
10 Type of nonrecognition transaction (see instructions)
11
Description of property transferred:
12
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Yes
No
13
Was the transferor required to recognize income under Temporary Regulations sections 1.367(a)-4T
through 1.367(a)-6T (e.g., for tainted property, depreciation recapture, branch loss recapture, etc.)?
Yes
No
Yes
No
14a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction?
b If yes, describe the nature of the rights to the intangible property that was transferred in the transfer:
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 926, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") 279 mm (11")
PERFORATE: ON FOLD
PRINTS: HEAD TO HEAD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 926 (Rev. 12-2005)
General Instructions
Purpose of Form
Use Form 926 to report certain transfers of tangible or
intangible property to a foreign corporation required by
section 6038B.
Who Must File
Generally, a U.S. citizen or resident, a domestic
corporation, or a domestic estate or trust must file Form
926 to report transfers of property described in section
6038B(a)(1)(A) to a foreign corporation.
Special Rules
● Transfers by a partnership. If the transferor is a
partnership (domestic or foreign), the domestic partners
of the partnership, not the partnership itself, are required
to comply with section 6038B and file Form 926. Each
domestic partner is treated as a transferor of its
proportionate share of the property.
● Transfers by a husband and wife. A husband and wife
may file Form 926 jointly, but only if they file a joint
income tax return.
● Transfers of cash. A U.S. person that transfers cash to
a foreign corporation must report the transfer on Form
926 if (a) immediately after the transfer the person holds
directly or indirectly at least 10% of the total voting power
or the total value of the foreign corporation or (b) the
amount of cash transferred by the person to the foreign
corporation during the 12-month period ending on the
date of the transfer exceeds $100,000. See Regulations
section 1.6038B-1(b)(3).
Exceptions to Filing
1. For exchanges described in section 354, a U.S.
person does not have to file Form 926 if:
a. The U.S. person exchanges stock of a foreign
corporation in a reorganization described in section
368(a)(1)(E) or
b. The U.S. person exchanges stock of a domestic or
foreign corporation for stock of a foreign corporation
under an asset reorganization described in section
368(a)(1)(C), (D), or (F), that is not treated as an indirect
stock transfer under section 367(a).
2. Generally, a domestic corporation that distributes
stock or securities of a domestic corporation under
section 355 is not required to file Form 926. However, this
exception does not apply if the distribution is of stock or
securities of a foreign controlled corporation to a
distributee shareholder who is not a U.S. citizen or
resident or a domestic corporation.
3. A U.S. person that transfers stock or securities under
section 367(a) does not have to file Form 926 if either a
or b below applies.
a. The U.S. transferor owned less than 5% of both the
total voting power and the total value of the transferee
foreign corporation immediately after the transfer and
either:
● The U.S. transferor qualified for nonrecognition
treatment with respect to the transfer, or
● The U.S. transferor is a tax-exempt entity and the
income was not unrelated business income, or
Page
3
● The transfer was taxable to the U.S. transferor and
such person properly reported the income on its timely
filed return, or
● The transfer is considered to be to a foreign corporation
solely by reason of Regulations section 1.83-6(d)(1) and
the fair market value of the property transferred did not
exceed $100,000.
b. The U.S. transferor owned 5% or more of the total
voting power or the total value of the transferee foreign
corporation immediately after the transfer and either:
● The transferor (or one or more successors) properly
entered into a gain recognition agreement, or
● The U.S. transferor is a tax-exempt entity and the
income was not unrelated business income, or
● The transfer was taxable to the U.S. transferor and
such person properly reported the income on its timely
filed return, or
● The transfer is considered to be to a foreign corporation
solely by reason of Regulations section 1.83-6(d)(1) and
the fair market value of the property transferred did not
exceed $100,000.
When and How To File
Form 926 (and the additional information required under
Regulations section 1.6038B-1(c) and Temporary
Regulations sections 1.6038B-1T(c)(1) through (5) and
1.6038B-1T(d)) must be filed with the U.S. transferor’s
income tax return for the tax year that includes the date
of the transfer.
Other Forms That May Be Required
Persons filing this form may be required to file
Form TD F 90-22.1, Report of Foreign Bank and Financial
Accounts.
A U.S. transferor that is required to enter into a gain
recognition agreement under section 367 to qualify for
nonrecognition treatment must file Form 8838, Consent
To Extend the Time To Assess Tax Under Section
367—Gain Recognition Agreement, or a similar statement,
to extend the statute of limitations with respect to the
gain realized but not recognized on the transfer.
Penalties for Failure To File
If a taxpayer fails to comply with section 6038B, the
penalty equals 10% of the fair market value of the
property at the time of the transfer. The penalty will not
apply if the failure to comply is due to reasonable cause
and not to willful neglect. The penalty is limited to
$100,000 unless the failure to comply was due to
intentional disregard. Moreover, the period of limitations
for assessment of tax upon the transfer of that property is
extended to the date that is 3 years after the date on
which the information required to be reported is provided.
Specific Instructions
Part I—U.S. Transferor Information
Identifying Number
The identifying number of an individual is his or her social
security number (SSN). The identifying number of all
others is their employer identification number (EIN).
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 926, PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") 279 mm (11")
PERFORATE: ON FOLD
PRINTS: HEAD TO HEAD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 926 (Rev. 12-2005)
Lines 1 and 2
Line 1a. If you answered “Yes” to question 1a and the
asset is a tangible asset, section 367(a)(5) may require
basis adjustments. If you answered “No” to question 1a
and the asset is a tangible asset, the transfer is taxable
under sections 367(a)(1) and (a)(5). If the asset transferred
is an intangible asset, see section 367(d) and its
regulations.
Line 1b. If the transferor went out of existence pursuant
to the transfer (e.g., as in a reorganization described in
section 368(a)(1)(C)), list the controlling shareholders.
Line 1c. If the transferor was a member of an affiliated
group filing a consolidated tax return (see sections 1501
through 1504), but was not the parent corporation, list the
name and EIN of the parent corporation and file Form 926
with the parent corporation’s consolidated return.
Line 2. If the actual transferor was a partnership, the
domestic partners of the partnership, not the partnership
itself, are deemed to be the transferors. See Temporary
Regulations section 1.367(a)-1T(c)(3). List the name and
identification number of the partnership.
Part II—Transferee Foreign Corporation
Information
Line 7. List the entity classification (e.g., partnership,
corporation, etc.) of the transferee foreign corporation
under the laws of the country of incorporation or
organization.
Line 8. See section 957(a) to determine whether the
corporation is a controlled foreign corporation immediately
after the transfer.
Part III—Information Regarding Transfer of
Property
Line 10. List the type of nonrecognition transaction that
gave rise to the reporting obligation (e.g., section 332,
351, 354, 356, or 361).
Line 11. Give a brief description of the property
transferred and attach to Form 926 the information
required under Regulations sections 1.6038B-1(c) and
Temporary Regulations sections 1.6038B-1T(c)(1) through
1.6038B-1T(c)(5) and 1.6038B-1T(d).
Line 12. If this transfer resulted from a change in the
classification of the transferee to that of a foreign
corporation (a deemed transfer resulting from a
classification change on Form 8832, Entity Classification
Page
4
Election, or a termination of a section 1504(d) election), check
the “Yes” box. If the transfer was an actual transfer of property
to a foreign corporation, check the “No” box.
Line 13. See Temporary Regulations sections 1.367(a)-4T
through 1.367-6T for instances in which a transferor must
recognize income on the transfer of tangible property that
qualifies for nonrecognition treatment (see section
367(a)(3) and Temporary Regulations section 1.367(a)-2T).
Additional information is required to be attached to this
form. See Temporary Regulations sections
1.6038B-1T(c)(4)(iii) and (vii), and 1.6038B-1T(c)(5).
Line 14a. If you checked the “Yes” box, additional
information is required to be attached to this form. See
Temporary Regulations section 1.6038B-1T(d).
Line 14b. See Temporary Regulations section
1.6038B-1T(d).
Paperwork Reduction Act Notice. 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 it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.
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.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is included in
the estimates shown in the instructions for their individual
income tax return. The estimated burden for all other
taxpayers who file this form is shown below.
5 hr., 30 min.
Recordkeeping
4 hr., 10 min.
Learning about the law or the form
Preparing and sending
4 hr., 26 min.
the form to the IRS
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. See the
instructions for the tax return with which this form is filed.
10
TLS, have you
transmitted all R
text files for this
cycle update?
Date
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 970, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20.
FLAT SIZE: 203mm (8") 279mm (11")
PERFORATE: (NONE)
970
(Rev. December 2005)
Department of the Treasury
Internal Revenue Service
Date
Revised proofs
requested
OMB No. 1545-0042
Application To Use LIFO Inventory Method
䊳
Attachment
Sequence No.
Attach to your tax return.
Name of filer (name of parent corporation if a consolidated group) (see instructions)
Signature
O.K. to print
PRINTS: HEAD TO HEAD
INK: BLACK
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form
Action
122
Filer’s identification number (see instructions)
Name of applicant(s) (if different from filer) and identification number(s)
Part I
Statement of Election under Section 472
Yes No
䊳
1
The applicant elects to use the LIFO inventory method for the tax year ending (enter month, day, year)
for the following goods (enter here):
See instructions and attach a statement if necessary.
2
In an attached statement, identify and describe the inventory method(s) used by the applicant in the prior tax year
for the goods covered by this election.
3a Is the applicant already using the LIFO inventory method for any other goods?
b If “Yes” to line 3a, attach a statement identifying and describing the goods and the LIFO methods used.
4a Has the applicant ever used the LIFO inventory method for the goods covered by this election?
b If “Yes” to line 4a, attach a statement listing the tax years for which the LIFO inventory method was used and
explaining why the LIFO inventory method was discontinued.
5
The applicant will not use the LIFO inventory method to account for the following goods (enter here):
䊳
Attach a statement if necessary.
Part II
LIFO Inventory Requirements
Yes No
6a Did the applicant value the closing inventories of goods covered by this election at cost for the tax year immediately
preceding the tax year specified on line 1?
b If “No” to line 6a, did the applicant value the beginning inventories of goods covered by this election at cost for
the tax year specified on line 1 as required by section 472(d)?
If “No” to line 6b, attach an explanation.
c If “Yes” to line 6b, will the applicant account for the adjustment required by section 472(d) over a 3-year period?
If “No” to line 6c, attach an explanation.
7a When determining the beginning inventories of goods covered by this election, did the applicant treat those goods
as being acquired for a unit cost that is equal to the total cost of those goods divided by the total number of units
on hand?
b If “No” to line 7a, attach an explanation.
8a Did the applicant (or any member of the same group of financially related corporations as defined in section 472(g))
issue credit statements or reports to shareholders, partners, other proprietors, or beneficiaries covering the tax
year specified on line 1?
b If “Yes” to line 8a, attach a statement describing the recipient(s), the date(s) of issuance, and the inventory method(s)
used to determine income, profit, or loss in those statements.
9a Will the applicant determine beginning and ending inventories at cost regardless of market value?
b If “No” to line 9a, attach an explanation.
10a As a condition of adopting the LIFO inventory method, Regulations section 1.472-4 requires a taxpayer to agree
to make any adjustments incident to the change to, the change from, or the use of, the LIFO inventory method
that, upon the examination of the taxpayer’s income tax return, the IRS determines are necessary to clearly reflect
income. Does the applicant agree to this condition?
b If “No” to line 10a, the applicant is not eligible to use the LIFO inventory method and does not need to file Form 970.
Part III
11
Specific Goods (Unit) Method
Under Regulations section 1.472-1, the types of goods in the opening inventory must be compared with similar types of
goods in the closing inventories. Attach a list of the types or categories of goods that will be compared, describe the
goods that will be included in each type or category, and identify the unit of measure (pounds, barrels, feet, etc.) used for
each type or category.
For Paperwork Reduction Act Notice, see the instructions.
Cat. No. 17057T
Form
970
(Rev. 12-2005)
10
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 970, PAGE 2 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8") 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 970 (Rev. 12-2005)
Part III
12
2
Specific Goods (Unit) Method (Continued)
Check the box corresponding to the method that the applicant will use to determine the cost of the goods in the closing
inventories in excess of the cost of the goods in the opening inventories (see instructions):
Actual cost of goods most recently purchased or produced
Average cost of goods purchased or produced during the tax year
Actual cost of goods purchased or produced in the order of acquisition
Other (attach explanation)
Part IV
13
Page
Dollar-Value Method
Attach a statement describing the applicant’s method of defining “items.”
Yes
No
14a Did the applicant acquire any of the goods covered by this election at below-market prices?
b If “Yes” to line 14a, attach a statement explaining whether the applicant did, or will, account for the goods purchased at
below-market prices and similar goods produced or acquired at market prices as separate items. If the applicant did, or will,
account for both types of goods as the same item, explain and justify.
15
Attach a statement describing the method of pooling the applicant will use for the goods covered by this election. If the
applicant will use more than one dollar-value pool, list and describe the contents of each dollar-value pool (see instructions).
16
Identify or describe the method the applicant will use to compute the LIFO value of each dollar-value pool containing goods
covered by this election (for example, double-extension method, link-chain method, or index method).
17
If the applicant’s method is neither the double-extension method nor the Inventory Price Index Computation method, attach
a statement describing the method in detail and justifying the applicant’s use of the selected method (see instructions).
Check the box corresponding to the method the applicant will use to determine the current-year cost of goods in the closing
inventories and to value the LIFO increments of the dollar-value pool(s) (see instructions).
Actual cost of goods most recently purchased or produced
Average cost of goods purchased or produced during the tax year
Actual cost of goods purchased or produced in the order of acquisition
Other (attach explanation)
Part V
Inventory Price Index Computation (IPIC) Method
18
Check the box corresponding to the method the applicant will use to compute the LIFO value of each dollar-value pool
containing goods covered by this election (see instructions).
Double-extension IPIC method
Link-chain IPIC method
19
Check the box corresponding to the table from which the applicant will select Bureau of Labor Statistics (BLS) price indexes
(see instructions).
Table 3 of the Consumer Price Index (CPI) Detailed Report
Table 6 of the Producer Price Index (PPI) Detailed Report
Other table of the PPI Detailed Report
If the applicant will use “Other table of the PPI Detailed Report,” attach a statement explaining why the other table is more
appropriate than Table 6.
20
Will the applicant use the 10 percent method (see instructions)?
21
If the applicant elects to use a representative month for selecting BLS price indexes from the applicable Detailed Report, enter
the representative month elected for each dollar-value pool.
See instructions and attach a statement if necessary.
Part VI
22
23
Yes
No
Other Information
Attach a statement describing the applicant’s method of determining the cost of inventory items (for example, standard cost
method, actual invoice cost, joint product cost method, or retail inventory method).
Did the applicant receive IRS consent to change the method of valuing inventories for the tax year specified
Yes
No
on line 1 (see instructions)?
Form
970
(Rev. 12-2005)
10
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 970, PAGE 3 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8") 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 970 (Rev. 12-2005)
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Purpose of Form
Form 970 is filed with your income tax return to elect to use
the last-in, first-out (LIFO) inventory method described in
section 472. If you prefer, you can file an election statement
that gives the same information requested on Form 970.
How To Use Form 970
You must complete Parts I, II, and VI. In addition, complete
Parts III, IV, and V, as applicable.
When To File
File Form 970 (or a similar statement) with your tax return for
the first tax year you intend to use the LIFO method.
If you filed your return for the tax year in which you wish to
use the LIFO inventory method described in section 472
without making the election, you can make the election by
filing an amended return within 12 months of the date you
filed your original return. Attach Form 970 (or similar
statement) to the amended return and write “Filed pursuant
to section 301.9100-2” at the top of Form 970. File the
amended return at the same address the original return was
filed.
Change From LIFO Method
Once you adopt the LIFO method, it is irrevocable unless the
IRS allows you to change to another method. To request
approval to change from the LIFO inventory method, you can
use the automatic change request procedures or the
advance consent request procedures. For details about these
two procedures under which an applicant can request a
change in accounting method, see Purpose of Form under
General Instructions in the Instructions for Form 3115,
Application for Change in Accounting Method. For more
information, also see change number 56 in the List of
Automatic Accounting Method Changes in the Instructions
for Form 3115.
LIFO Recapture Amount
A C corporation must include in gross income a LIFO
recapture amount (defined below) if it:
1. Used the LIFO method for its last tax year before the
first tax year for which an election to be taxed as an S
corporation becomes effective, or
2. Transferred LIFO inventory assets to an S corporation in
a nonrecognition transaction in which those assets constitute
transferred basis property. The LIFO recapture amount is the
amount by which the C corporation’s inventory amount of the
inventory assets using the first-in, first-out (FIFO) method
exceeds the inventory amount of such assets under the LIFO
method at the close of the C corporation’s last tax year as a
C corporation (or for the year of the transfer, if 2, above,
applies).
For additional information on LIFO recapture, see
Regulations section 1.1363-2 and Rev. Proc. 94-61, 1994-2
C.B. 775. Also see the Instructions for Forms 1120 and
1120-A and the Instructions for Form 1120S.
Specific Instructions
Name and Identification Number
Enter the name of the filer on the first line of page 1 of Form
970. In general, the filer of the Form 970 is the applicant.
However, if Form 970 is filed on behalf of the applicant, enter
the filer’s name and identification number on the first line of
Page
3
Form 970 and enter the applicant’s name and identification
number on the second line. An individual’s identifying
number is his or her social security number. For all others, it
is the entity’s employer identification number.
Part I—Statement of Election under
Section 472
Line 1. Enter the tax year the LIFO inventory method will first
be used and list the inventory items for which you will use
this method. Include only inventory items that are not already
covered under a previous LIFO election. Attach a detailed
analysis of all of your inventories as of the beginning and end
of the first tax year the LIFO method will be used and the
beginning inventory of the preceding tax year. Also, include
the ending inventory reported on your tax return for the
preceding tax year. See Regulations sections 1.472-2 and
1.472-3 for more details on preparing this analysis.
Part III—Specific Goods (Unit) Method
Line 12. See Regulations section 1.472-2 for more
information.
Part IV—Dollar-Value Method
Line 15. Provide sufficient information to justify the pooling
method you are using. Retailers, wholesalers, jobbers, and
distributors are required to pool their goods by major lines,
types, or classes, as authorized under Regulations section
1.472-8(c). Manufacturers or processors can use the natural
business unit pooling method, as authorized by Regulations
section 1.472-8(b)(1), or can establish multiple pools of
similar items in lieu of natural business unit pools, under
Regulations section 1.472-8(b)(3)(i). Multiple pools include
raw materials content pools authorized by Regulations
section 1.472-8(b)(3)(ii).
Eligible small businesses can establish pools under the
simplified dollar-value LIFO method (discussed below).
Manufacturers or processors using the inventory price
index computation (IPIC) method can establish pools based
on the 2-digit commodity codes in Table 6 of the Producer
Price Index (PPI) Detailed Report. A retailer using the IPIC
method can establish pools based on either the general
expenditure categories in Table 3 of the Consumer Price
Index (CPI) Detailed Report or on the 2-digit commodity
codes in Table 6 of the PPI Detailed Report. A wholesaler,
jobber, or distributor using the IPIC method can establish
pools based on the 2-digit commodity codes in Table 6 of
the PPI Detailed Report. The PPI and CPI Detailed Reports
are published monthly by the U.S. Bureau of Labor Statistics
(BLS). Under the IPIC method, you can also combine pools
under special 5% rules. See Regulations sections
1.472-8(b)(4) and 1.472-8(c)(2) for more information.
Describe any other method of pooling used.
Simplified dollar-value LIFO method. If your average
annual gross receipts for the 3 preceding tax years did not
exceed $5 million, you can elect to use the simplified
dollar-value LIFO method. If the taxpayer is a member of a
controlled group, the gross receipts of the group are used to
determine if the taxpayer qualifies. This method requires that
the taxpayer maintain a separate inventory pool for items in
each major category in the applicable Government price
index, and that the taxpayer make adjustments to each
separate pool based on changes from the preceding tax year
in the component of such index for the major category. A
qualified taxpayer does not need IRS consent to elect these
provisions. The election is in effect for the first year the
election is made and for each succeeding year the taxpayer
qualifies as an eligible small business. The election can be
revoked only with IRS consent.
10
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 970, PAGE 4 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8") 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 970 (Rev. 12-2005)
Page
The simplified dollar-value method requires that general
categories of inventory pools be established. The general
categories are based on categories of inventory items
contained in the PPI Detailed Report or the CPI Detailed
Report. See section 474 and Regulations section 1.472-8 for
more details.
Line 16. Generally, you can only use the double-extension
method or the inventory price index computation method.
See Regulations sections 1.472-8(e)(2) and 1.472-8(e)(3) for a
description of these methods. However, if you use the
link-chain, index, or “other” method, attach a detailed
statement explaining how the method is justified under
Regulations section 1.472-8(e)(1). In addition, if you use a
link-chain method, your statement should explain why the
nature of the pool makes the double-extension or index
method impractical or unsuitable.
New Vehicle Alternative LIFO Inventory Method.
Automobile dealers engaged in the trade or business of retail
sales of new automobiles or new light-duty trucks can adopt
or use the New Vehicle Alternative LIFO Inventory Method
under Rev. Proc. 97-36, 1997-2 C.B. 450. A new automobile
dealer who previously elected this method under Rev. Proc.
92-79, 1992-2 C.B. 457 is not required to change its method
of accounting to comply with Rev. Proc. 97-36. For more
information, see Rev. Proc. 97-36. For information on
accounting method changes to this method, see section
10.03 of the Appendix in Rev. Proc. 2002-9.
Used Vehicle Alternative LIFO Inventory Method.
Automobile dealers engaged in the trade or business of retail
sales of used automobiles or used light-duty trucks can
adopt or use the Used Vehicle Alternative LIFO Inventory
Method under Rev. Proc. 2001-23, 2001-10 I.R.B. 784. You
can find Rev. Proc. 2001-23 on page 784 of Internal Revenue
Bulletin 2001-10 at www.irs.gov/pub/irs-irbs/irb01-10.pdf. For
information on accounting method changes to this method,
see section 10.04 of the Appendix in Rev. Proc. 2002-9 and
change number 59 in the List of Automatic Accounting
Method Changes in the Instructions for Form 3115.
Line 17. See Regulations section 1.472-8(e)(2) for more
information.
Part V—Inventory Price Index Computation
(IPIC) Method
Line 18. See Regulations section 1.472-8(e)(3)(iii)(E) for a
description of the double-extension and link-chain IPIC
methods, including examples. The use of either of these IPIC
methods is a method of accounting. For information on
accounting method changes to or within an IPIC method, see
change numbers 61 and 62 in the List of Automatic
Accounting Method Changes in the Instructions for Form
3115.
4
Line 19. Manufacturers, processors, wholesalers, jobbers,
and distributors must select BLS price indexes from Table 6
of the PPI Detailed Report, unless the taxpayer can
demonstrate that selecting BLS price indexes from another
table of the PPI Detailed Report is more appropriate.
Retailers can select BLS price indexes from either Table 3 of
the CPI Detailed Report or from Table 6 (or another more
appropriate table) of the PPI Detailed Report.
Line 20. See Regulations section 1.472-8(e)(3)(iii)(C)(2) for a
description of the 10 percent method.
Line 21. See Regulations section 1.472-8(e)(3)(iii)(B)(3) before
completing line 21.
Part VI—Other Information
Line 23. If you filed Form 3115, Application for Change in
Accounting Method, and received IRS consent to change
your method of valuing inventories for the tax year specified
on line 1, do not attach a copy of the approval letter (consent
agreement). Retain a copy of the letter for your records.
Paperwork Reduction Act Notice. 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 it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
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.
The time needed to complete and file this form and related
schedules will vary depending on individual circumstances.
The estimated burden for individual taxpayers filing this form
is approved under OMB control number 1545-0074 and is
included in the estimates shown in the instructions for their
individual income tax return. The estimated burden for all
other taxpayers who file this form is shown below.
Recordkeeping
8 hr., 36 min.
Learning about the law or the form
1 hr., 47 min.
Preparing and sending the form to the IRS
2 hr., 0 min.
If you have comments concerning the accuracy of these
time estimates or suggestions for making this form and
related schedules simpler, we would be happy to hear from
you. See the instructions for the tax return with which this
form is filed.
Printed on Recycled Paper
2
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transmitted all R
text files for this
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Date
Form
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 972, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Action
Date
O.K. to print
Revised proofs
requested
Consent of Shareholder To Include
Specific Amount in Gross Income
972
(Rev. February 2006)
Signature
OMB No. 1545-0043
(Under Section 565 of the Internal Revenue Code)
(Send this form to the corporation claiming the deduction for consent dividends.
See instructions.)
Identifying number (see instructions)
Department of the Treasury
Internal Revenue Service
Name of shareholder
Number, street, and room or suite no. (If a P.O. box, see instructions.)
City, state, and ZIP code
1
The shareholder named above agrees to include $
and ending
beginning
(Month, day, year)
in gross income on its tax return for the tax year
. This amount is treated as a taxable dividend
(Month, day, year)
to the shareholder on the stock of the
(Name of corporation)
(Number, street, and room or suite no.) (City, state, and ZIP code) (If a P.O. box, see instructions.)
Note. If the amount to be included in gross income (on line 1, above) is different than the total shown on line 4, Schedule A, attach
a statement to Form 972 explaining the reason and authority for the discrepancy.
Schedule A
2
Statement of Shares in Each Class of Stock Owned by the Shareholder on the Last Day of
the Corporation’s Tax Year
Enter the last day of the corporation’s tax year
䊳
(Month, day, year)
Consent is given to include a specific amount in gross income based on the shares of stock owned on the last day of the
corporation’s tax year as shown below.
Class of stock
Number of shares
Amount of consent
distribution allocable to
each class of stock owned
Certificate numbers
3
4
$
䊳
Total consent distribution
$
Signature
Under penalties of perjury, I declare that I have examined this consent, including accompanying schedules and statements, and to the best of
my knowledge and belief, it is true, correct, and complete.
Consenting shareholder
Title
䊳
䊳
For Paperwork Reduction Act Notice, see back of form.
Date
Cat. No. 17058E
䊳
Form
972
(Rev. 2-2006)
2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 972, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 972 (Rev. 2-2006)
General Instructions
Purpose of form. Form 972 is used
by a shareholder who agrees to
report a consent dividend as taxable
income in the form of a dividend on
the shareholder’s own tax return
even though the shareholder
receives no actual cash distribution
of the consented amounts. A
dividend is a consent dividend only
if it would have been included in the
shareholder’s gross income if it was
actually paid. If the shareholder
agrees to treat the dividend as
taxable, the corporation may be able
to claim a consent dividend
deduction on its income tax return.
Also, the shareholder increases its
basis in the stock of that corporation
in the amount of the consent
dividend for which the shareholder is
taxed.
Who may file. A shareholder who
agrees to treat the consent dividend
as a taxable dividend must complete
and send Form 972 to the
corporation that will claim the
consent dividend as a deduction.
When and where to file. Send the
completed Form 972 to the
corporation by the due date of the
corporation’s tax return for the tax
year the corporation will claim the
consent dividends as a deduction.
The corporation must attach
Form 973, Corporation Claim for
Deduction for Consent Dividends,
and a copy of each completed
Form 972 to its income tax return.
Note. The shareholder must report
the consent dividend as a taxable
dividend in the same tax year the
corporation will claim the
consentdividend deduction. For
example, the corporation has a fiscal
tax year that begins on July 1, 2005,
and ends on June 30, 2006. In
November 2005, a calendar year
Page
shareholder agrees to a consent
dividend and sends a completed
Form 972 to the corporation. The
corporation claims the consent
dividend deduction on its tax return
for the fiscal year ending on June
30, 2006. The shareholder reports
the consent dividend as a taxable
dividend on its tax return filed for
the calendar year ending on
December 31, 2006.
Identifying number. Individuals
enter their social security number.
All others enter their employer
identification number.
Address. Include the room, suite, or
other unit number after the street
address. If the Post Office does not
deliver mail to the street address
and the shareholder has a P.O. box,
show the box number instead of the
street address.
Signature. Form 972 must be
signed by the shareholder. If the
shareholder is a partnership, one of
the partners must sign. If the
shareholder is an estate or trust, the
fiduciary or officer representing the
estate or trust must sign. For a
corporate shareholder, the president,
vice president, treasurer, assistant
treasurer, chief accounting officer, or
other authorized officer (such as tax
officer) must sign the consent.
The shareholder’s attorney or
agent may sign this consent if he or
she is specifically authorized by a
power of attorney which, if not
previously filed, must accompany
Form 972.
Paperwork Reduction Act
Notice
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
2
information. We need it to ensure
that you are complying with these
laws and to allow us to figure and
collect the right amount of tax.
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.
The time needed to complete and
file this form will vary depending on
individual circumstances. The
estimated burden for individual
taxpayers filing this form is approved
under OMB control number
1545-0074 and is included in the
estimates shown in the instructions
for their individual income tax return.
The estimated burden for all other
taxpayers who file this form is:
Recordkeeping
3hrs., 35 min.
Learning about the
6 min.
law or the form
Preparing the form
9 min.
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 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 the tax form to this
office. Instead, see When and where
to file on this page.
3
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Date
Form
982
(Rev. January 2006)
Department of the Treasury
Internal Revenue Service
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 982, PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS; HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄2 ") X 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Action
Revised proofs
requested
Reduction of Tax Attributes Due to Discharge of
Indebtedness (and Section 1082 Basis Adjustment)
䊳
1
a
b
c
d
e
2
3
Signature
O.K. to print
OMB No. 1545-0046
Attachment
Sequence No.
Attach this form to your income tax return.
Name shown on return
Part I
Date
General Information (see instructions)
Amount excluded is due to (check applicable box(es)):
Discharge of indebtedness in a title 11 case
Discharge of indebtedness to the extent insolvent (not in a title 11 case)
Discharge of qualified farm indebtedness
Discharge of qualified real property business indebtedness
Discharge of certain indebtedness of a qualified individual by reason of Hurricane Katrina
2
Total amount of discharged indebtedness excluded from gross income
Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to
customers in the ordinary course of a trade or business, as if it were depreciable property?
Part II
Yes
No
Reduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in basis under section
1017. See Regulations sections 1.1017-1 and 1.1017-1T for basis reduction ordering rules, and, if applicable, required partnership
consent statements. (For additional information, see the instructions for Part II.)
Enter amount excluded from gross income:
4 For a discharge of qualified real property business indebtedness, applied to reduce the basis of
depreciable real property
5 That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of
depreciable property
6 Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried
over to the tax year of the discharge
7
8
Applied to reduce any general business credit carryover to or from the tax year of the discharge
Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after
the tax year of the discharge
9 Applied to reduce any net capital loss for the tax year of the discharge including any capital loss
carryovers to the tax year of the discharge
10 Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line
5. DO NOT use in the case of discharge of qualified farm indebtedness
11 For a discharge of qualified farm indebtedness, applied to reduce the basis of:
a Depreciable property used or held for use in a trade or business, or for the production of income, if
not reduced on line 5
4
5
6
7
8
9
10
11a
b Land used or held for use in a trade or business of farming
11b
c Other property used or held for use in a trade or business, or for the production of income
11c
12
Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge
12
13
Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge
13
Part III
94
Identifying number
Consent of Corporation to Adjustment of Basis of its Property Under Section 1082(a)(2)
Under section 1081(b), the corporation named above has excluded $
from its gross income
for the tax year beginning
, and ending
.
Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed
under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws
of
.
(State of incorporation)
Note. You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.
For Paperwork Reduction Act Notice, see page 3 of this form.
Cat. No. 17066E
Form
982
(Rev. 1-2006)
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 982, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS; HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄2 ") X 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Page
Form 982 (Rev. 1-2006)
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Purpose of Form
Generally, the amount by which you benefit from the
discharge of indebtedness is included in your gross income.
However, under certain circumstances described in section
108, you may exclude the amount of discharged indebtedness
from your gross income. Taxpayers who exclude discharge of
indebtedness income from gross income generally, must
reduce certain tax attributes either dollar for dollar or 33 cents
per dollar (see below).
Use Part I of Form 982 to indicate why any amount received
from the discharge of indebtedness should be excluded from
gross income.
Use Part II to report your reduction of tax attributes. The
reduction must be made in the following order unless you
check the box on line 1d for qualified real property business
indebtedness or make the election on line 5 to reduce basis of
depreciable property first.
● Any net operating loss (NOL) for the tax year of the
discharge (and any NOL carryover to that year) (dollar for
dollar);
● Any general business credit carryover to or from the tax
year of the discharge (33 cents per dollar);
● Any minimum tax credit as of the beginning of the tax year
immediately after the tax year of the discharge (33 cents per
dollar);
● Any net capital loss for the tax year of the discharge (and
any capital loss carryover to that tax year) (dollar for dollar);
● Basis of property (dollar for dollar);
● Any passive activity loss (dollar for dollar) and credit (33
cents per dollar) carryovers from the tax year of the discharge;
and
● Any foreign tax credit carryover to or from the tax year of
the discharge (33 cents per dollar).
Use Part III to exclude from gross income under section
1081(b) any amounts of income attributable to the transfer of
property described in that section.
Definitions
A title 11 case is a case under title 11 of the United States
Code (relating to bankruptcy), but only if you are under the
jurisdiction of the court in the case and the discharge of
indebtedness is granted by the court or is under a plan
approved by the court.
The term discharge of indebtedness conveys forgiveness of,
or release from, an obligation to repay.
You are insolvent to the extent your liabilities exceed the fair
market value (FMV) of your assets immediately before the
discharge.
For details, get Pub. 908, Bankruptcy Tax Guide.
When to File
File Form 982 with your timely filed federal income tax return
(including extensions) in a year a discharge of indebtedness is
excluded from your income under section 108(a).
The election to reduce the basis of depreciable property
under section 108(b)(5) and the election made on line 1d of
Part I regarding the discharge of qualified real property
business indebtedness may be revoked only with the consent
of the IRS.
If you timely filed your tax return without making the
election, you can still make the election by filing an amended
return within 6 months of the due date of the return (excluding
2
extensions). Write “Filed pursuant to section 301.9100-2” on
the amended return and file it at the same place you filed the
original return.
Specific Instructions
Part I
Lines 1a through 1c and 1e. If you check any of these boxes,
you may elect, by completing line 5, to apply all or a part of
the debt discharge amount to first reduce the basis of
depreciable property (including property you elected on line 3
to treat as depreciable property). Any balance of the debt
discharge amount will then be applied to reduce the tax
attributes in the order listed on lines 6 through 13. For lines 1a,
1b, and 1e only, if after reducing the tax attributes there
remains a balance of the debt discharge, the excess is
permanently excluded from your gross income. You must
attach a statement describing the transactions that resulted in
the reduction in basis and identifying the property for which
you reduced the basis. If you do not make the election on line
5, complete lines 6 through 13 to reduce your attributes. See
section 1017(b)(2) and (c) for limitations of reductions in basis
on line 10.
The exclusion relating to insolvency does not apply to a
discharge that occurs in a title 11 case. Also, the exclusions
relating to qualified farm indebtedness and qualified real
property business indebtedness do not apply to a discharge
that occurs in a title 11 case or to the extent the taxpayer is
insolvent.
Line 1c. Qualified farm indebtedness is the amount of
indebtedness incurred directly in connection with the trade or
business of farming. In addition, 50% or more of your
aggregate gross receipts for the 3 tax years preceding the tax
year in which the discharge of such indebtedness occurs must
be from the trade or business of farming. For more
information, see sections 108(g) and 1017(b)(4).
The discharge must have been made by a qualified person.
Generally, a qualified person is an individual, organization,
etc., who is actively and regularly engaged in the business of
lending money. This person cannot be related to you, be the
person from whom you acquired the property, or be a person
who receives a fee with respect to your investment in the
property. Also, a qualified person includes any federal, state,
or local government or agency or instrumentality thereof.
If you checked line 1c and did not make the election on line
5, the debt discharge amount will be applied to reduce the tax
attributes in the order listed on lines 6 through 9. Any
remaining amount will be applied to reduce the tax attributes
in the order listed on lines 11a through 13.
You cannot exclude more than the total of your: (a) tax
attributes (determined under section 108(g)(3)(B)); and (b)
basis of property used or held for use in a trade or business or
for the production of income. Any excess is included in
income.
Line 1e. Gross income of a qualified individual does not
include any amount which would otherwise be includible in
gross income because of a discharge (in whole or in part) of
nonbusiness debt, by an applicable entity.This provision only
applies to discharges made after August 24, 2005, and before
January 1, 2007. However, any amount that you excluded
from gross income must reduce certain tax attributes as
explained under Purpose of Form.
A qualified individual, for purposes of this relief, is a natural
person whose principal place of abode on August 25, 2005,
was located: (1) in the core disaster area or (2) in the Hurricane
Katrina disaster area (but outside the core disaster area) and
that person suffered an economic loss by reason of Hurricane
Katrina. See Publication 4492, Information for Taxpayers
Affected by Hurricanes Katrina, Rita, and Wilma, for details
about the Hurricane Katrina disaster area.
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 982, PAGE 3 of 4 (PAGE 4 IS BLANK)
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") x 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Page
Form 982 (Rev. 1-2006)
A nonbusiness debt is any indebtedness other than
indebtedness incurred in connection with a trade or business.
This allowed relief does not apply to any indebtedness
secured by real property located outside the Hurricane Katrina
disaster area.
An applicable entity means any executive, judicial, or
legislative agency as defined in 31 USC 3701(a)(4), and an
applicable financial entity.
An applicable financial entity means:
1. Any financial institution described in section 581 or 591(a)
and any credit union.
2. The Federal Deposit Insurance Corporation, the Resolution
Trust Corporation, the National Credit Union
Administration, and any other Federal executive agency
(as defined in section 6050M), and any successor or
subunit of these organizations.
3. Any other corporation which is a direct or indirect
subsidiary of an entity referred to in item 1, above, but
only if, by virtue of being affiliated with that entity, the
other corporation is subject to supervision and
examination by a Federal or State agency (which regulates
entities referred to in item 1, above).
4. Any organization for which a significant portion of their
trade or business is lending money.
This exclusion does not apply to discharges that occur in a
title 11 case, discharges due to insolvency, discharges of
qualified farm indebtedness, or discharges of qualified real
property business indebtedness.
Note. An entity that is required to file Form 1099-C,
Cancellation of Debt, is an applicable entity.
Line 1d. If you check this box, the discharge of qualified
real property business indebtedness is applied to reduce the
basis of depreciable real property on line 4.
Qualified real property business indebtedness is
indebtedness (other than qualified farm indebtedness) that:
(a) is incurred or assumed in connection with real property
used in a trade or business; (b) is secured by that real
property; and (c) with respect to which you have made an
election under this provision. This provision does not apply to
a corporation (other than an S corporation).
Indebtedness incurred or assumed after 1992 is not
qualified real property business indebtedness unless it is
either: (a) debt incurred to refinance qualified real property
business indebtedness incurred or assumed before 1993 (but
only to the extent the amount of such debt does not exceed
the amount of debt being refinanced) or (b) qualified
acquisition indebtedness.
Qualified acquisition indebtedness is (a) debt incurred or
assumed to acquire, construct, reconstruct, or substantially
improve real property that is secured by such debt; and (b)
debt resulting from the refinancing of qualified acquisition
indebtedness, to the extent the amount of such debt does
not exceed the amount of debt being refinanced.
You cannot exclude more than the excess of the
outstanding principal amount of the debt (immediately before
the discharge) over the net FMV (as of that time) of the
property securing the debt, reduced by the outstanding
principal amount of other qualified real property business
indebtedness secured by that property (as of that time). The
amount excluded is further limited to the aggregate adjusted
basis (as of the first day of the next tax year, or if earlier, the
date of disposition) of depreciable real property (determined
after any reductions under sections 108(b) and (g)) you held
immediately before the discharge (other than property
acquired in contemplation of the discharge). Any excess is
included in income.
Line 2. Enter the total amount excluded from your gross
income due to discharge of indebtness under section 108. If
you checked line 1a, 1b, 1c, and/or 1e, this amount will not
3
necessarily equal the total reductions on lines 5 through 13
because the debt discharge amount may exceed the total tax
attributes.
See section 382(l)(5) for a special rule regarding a
reduction of a corporation’s tax attributes after certain
ownership changes.
Line 3. You may elect under section 1017(b)(3)(E) to treat all
real property held primarily for sale to customers in the
ordinary course of a trade or business as if it were
depreciable property. This election does not apply to the
discharge of qualified real property business indebtedness.
To make the election, check the “Yes” box.
Part II
Line 7. If you have a general business credit carryover to or
from the tax year of the discharge, you must reduce that
carryover by 33 cents for each dollar excluded from gross
income. See Form 3800, General Business Credit, for more
details on the general business credit, including rules for
figuring any carryforward or carryback.
Line 10. In the case of a title 11 case or insolvency (except
when an election under section 108(b)(5) is made), the
reduction in basis is limited to the aggregate of the basis of
your property immediately after the discharge over the
aggregate of your liabilities immediately after the discharge.
Part III
Adjustment to basis. Unless it specifically states otherwise,
the corporation, by filing this form, agrees to apply the
general rule for adjusting the basis of property (as described
in Regulations section 1.1082-3(b)).
If the corporation desires to have the basis of its property
adjusted in a manner different from the general rule, it must
attach a request for variation from the general rule. The
request must show the precise method used and the
allocation of amounts.
Consent to the request for variation from the general rule
will be effective only if it is incorporated in a closing
agreement entered into by the corporation and the
Commissioner of Internal Revenue under the rules of section
7121. If no agreement is entered into, then the general rule will
apply in determining the basis of the corporation’s property.
Paperwork Reduction Act Notice. 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 it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
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.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is included in the
estimates shown in the instructions for their individual
income tax return. The estimated burden for all other
taxpayers who file this form is shown as follows:
Recordkeeping, 5 hr., 58 min.; Learning about the law or
the form, 2 hr., 17 min.; Preparing and sending the form
to the IRS, 2 hr., 28 min.
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. See the instructions for
the tax return with which this form is filed.
Printed on recycled paper
| File Type | application/pdf |
| File Title | 2005 Form 1040 |
| Subject | U.S. Individual Income Tax Return |
| Author | SE:W:CAR:MP |
| File Modified | 2006-12-28 |
| File Created | 2006-12-28 |