U.S. Individual Income Tax Return

2010

Department of the Treasury
Internal Revenue Service

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

General Instructions
What’s New for 2010
Due date of return. If you generally
must file Form 1040NR by April 15, the
due date for your 2010 Form 1040NR is
April 18, 2011. The due date is April 18,
instead of April 15, because of the
Emancipation Day holiday in the District
of Columbia — even if you do not live in
the District of Columbia. See When To
File on page 5.
Limits on personal exemptions and
overall itemized deductions ended.
For 2010, you will no longer lose part of
your deduction for personal exemptions
and itemized deductions, regardless of
the amount of your adjusted gross
income (AGI).
Self-employment tax. You must pay
self-employment tax on your
self-employment income if an
international social security agreement
in effect between your country of tax
residence and the United States
provides that you are covered under
the U.S. social security system. Enter
the tax on line 54. Deduct one-half of
your self-employment tax on line 27.
Attach Schedule SE (Form 1040). See
the Instructions for Schedule SE (Form
1040) for additional information. These
instructions and lines in the form were
added to clarify how nonresident aliens
should report and pay their
self-employment tax.
Dividend equivalent payments. All
dividend equivalent payments received
after September 13, 2010, are U.S.
source dividends.
Self-employed health insurance
deduction. Effective March 30, 2010,
if you were self-employed and paid for
health insurance, you may be able to
include in your deduction on line 29 any
premiums you paid to cover your child
who was under age 27 at the end of
2010, even if the child was not your
dependent. For 2010, the line 29
deduction is also allowed on Schedule
SE (Form 1040). See the instructions
for line 29 on page 17.
Adoption credit. The maximum
adoption credit has increased to

$13,170. The credit is now refundable
and is claimed on line 66. See Form
8839.
Alternative minimum tax (AMT)
exemption amount increased. The
AMT exemption amount has increased
to $47,450 ($72,450 if a qualifying
widow(er); $36,225 if married filing
separately).
Repayment of first-time homebuyer
credit. If you claimed the first-time
homebuyer credit for a home you
bought in 2008, you generally must
begin repaying it on your 2010 return.
In addition, you generally must repay
any credit you claimed for 2008 or 2009
if you sold your home in 2010 or the
home stopped being your main home in
2010. See the instructions for line 58 on
page 27.
Roth IRAs and designated Roth
accounts. Half of any income that
results from a rollover or conversion to
a Roth IRA from another retirement
plan in 2010 is included in income in
2011, and the other half in 2012, unless
you elect to include all of it in 2010. The
same rule applies to a rollover after
September 27, 2010, to a designated
Roth account in the same plan. See
Form 8606.
You now can make a qualified
rollover contribution to a Roth IRA
regardless of the amount of your
modified AGI.
Standard mileage rates. The 2010
rate for business use of your vehicle is
reduced to 50 cents a mile. The 2010
rate for use of your vehicle to move is
reduced to 161/2 cents a mile. The 2010
rate for use of your vehicle to do
volunteer work for certain charitable
organizations is still 14 cents a mile.
Personal casualty and theft loss limit
reduced. Each personal casualty or
theft loss is limited to the excess of the
loss over $100 (instead of the $500
limit that applied for 2009). See Form
4684.
Corrosive drywall losses. If you paid
for repairs to your personal residence
or household appliances because of
corrosive drywall that was installed
between 2001 and 2008, you may be
able to deduct those amounts paid on
line 8 of Schedule A of Form 1040NR.
See Form 4684 and its instructions for
details.
Cat. No. 11368V

Divorced or separated parents. A
custodial parent who has revoked his or
her previous release of a claim to a
child’s exemption must include a copy
of the revocation with his or her return.
See page 9.
Domestic production activities
income. The percentage rate for 2010
increases to 9%. However, the
deduction is reduced if you have
oil-related qualified production activities
income. See page 20.
Decedents who died in 2010. For
special rules that may apply to
decedents who died in 2010, including
rules for property acquired from a
decedent who died in 2010, see new
Pub. 4895.
Expired tax benefits. The following
tax benefits have expired and are not
available for 2010.
• The exclusion from income of up to
$2,400 in unemployment
compensation. All unemployment
compensation you received in 2010
generally is taxable.
• Government retiree credit.
• Alternative motor vehicle credit for
qualified hybrid motor vehicles bought
after 2009, except cars and light trucks
with a gross vehicle weight rating of
8,500 pounds or less.
• Extra $3,000 IRA deduction for
employees of bankrupt companies.
• Credit to holders of clean renewable
energy bonds issued after 2009.
• Decreased estimated tax payments
for certain small businesses.
Disclosure of information by paid
preparers. If you use a paid preparer
to file your return, the preparer is
allowed, in some cases, to disclose
certain information from your return,
such as your name and address, to
certain other parties, such as the
preparer’s professional liability
insurance company or the publisher of
a tax newsletter. For details, see
Revenue Rulings 2010-4 and 2010-5.
You can find Revenue Ruling 2010-4
on page 309 of Internal Revenue
Bulletin 2010-4 at www.irs.gov/irb/
2010-04_IRB/ar08.html. You can find
Revenue Ruling 2010-5 on page 312 of
Internal Revenue Bulletin 2010-4 at
www.irs.gov/irb/2010-04_IRB/ar09.html.

Items to Note
Form 1040NR-EZ. You may be able
to use Form 1040NR-EZ if your only
income from U.S. sources is wages,
salaries, tips, refunds of state and local
income taxes, and scholarship or
fellowship grants. For more details, see
Form 1040NR-EZ and its instructions.
Special rules for former U.S. citizens
and former U.S. long-term residents.
If you renounced your U.S. citizenship
or terminated your long-term resident
status, you may be subject to special
rules. Different rules apply based on
the date you renounced your citizenship
or terminated your long-term residency
in the United States. See Special Rules
for Former U.S. Citizens and Former
U.S. Long-Term Residents
(Expatriates) on page 7.
Social security or Medicare taxes
withheld in error. If you are a foreign
student on an F1, J1, M, or Q visa, and
social security or Medicare taxes were
withheld on your wages in error, you
may want to file Form 843, Claim for
Refund and Request for Abatement, to
request a refund of these taxes. For
more information, see Refund of Taxes
Withheld in Error in chapter 8 of Pub.
519, U.S. Tax Guide for Aliens.
Other reporting requirements. You
also may have to file other forms,
including the following:
• Form 8833, Treaty-Based Return
Position Disclosure Under Section 6114
or 7701(b).
• Form 8840, Closer Connection
Exception Statement for Aliens.
• Form 8843, Statement for Exempt
Individuals and Individuals With a
Medical Condition.
For more information, and to see if you
must file one of these forms, see
chapter 1 of Pub. 519.

Additional Information
If you need more information, our free
publications may help you. Pub. 519
will be the most important, but the
following publications also may help.
Pub. 501 Exemptions, Standard
Deduction, and Filing
Information
Pub. 525 Taxable and Nontaxable
Income
Pub. 529 Miscellaneous Deductions
Pub. 552 Recordkeeping for Individuals
Pub. 597 Information on the United
States — Canada Income Tax
Treaty
Pub. 901 U.S. Tax Treaties
Pub. 910 IRS Guide to Free Tax
Services (includes a list of all
publications)

These free publications and the
forms and schedules you will need are
available from the Internal Revenue

Service. You can download them at
IRS.gov. Also see Quick and Easy
Access to Tax Help and Tax Products
on page 43 for other ways to get them
(as well as information on receiving IRS
assistance in completing the forms).

Resident Alien or
Nonresident Alien
If you are not a citizen of the United
States, specific rules apply to determine
if you are a resident alien or a
nonresident alien for tax purposes.
Generally, you are considered a
resident alien if you meet either the
green card test or the substantial
presence test for 2010. (These tests
are explained on this page and on page
3.) 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 2010. See First-Year Choice in
chapter 1 of Pub. 519 for details.
Generally, you are considered a
nonresident alien for the year if you are
not a U.S. resident under either of
these tests. However, even if you are a
U.S. resident under one of these tests,
you still may be considered a
nonresident alien if you qualify as a
resident of a treaty country within the
meaning of an income tax treaty
between the United States and that
country. You can download the
complete text of most U.S. tax treaties
at IRS.gov. Enter “tax treaties” in the
search box at the top of the page.
Technical explanations for many of
those treaties are also available at that
site.
For more details on resident and
nonresident status, the tests for
residence, and the exceptions to them,
see Pub. 519.

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 2010 and you took no steps
to be treated as a resident of a foreign
country under an income tax treaty.
(However, see Dual-Status Taxpayers
on page 5.) In most cases you are a
lawful permanent resident if the U.S.
Citizenship and Immigration Services
(USCIS) (or its predecessor
organization, INS) has issued you an
alien registration card, also known as a
green card.
If you surrender your green card,
your status as a resident for tax
purposes will change as of the date you
surrender your green card if all of the
following are true.
1. You mail a letter stating your
intent to surrender your green card.
2. You send this letter by certified
mail, return receipt requested (or the
foreign equivalent).

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3. You have proof that the letter
was received by the USCIS.
Keep a copy of the letter and the
proof that the letter was received.
Until you have proof your letter
was received, you remain a
CAUTION
resident for tax purposes even if
the USCIS would not recognize the
validity of your green card because it is
more than ten years old or because you
have been absent from the United
States for a period of time.

!

For more details, including special
rules that apply if you give up your
green card after holding it in at least 8
of the prior 15 years, see Pub. 519.

Substantial Presence Test
You are considered a U.S. resident if
you meet the substantial presence test
for 2010. You meet this test if you were
physically present in the United States
for at least:
1. 31 days during 2010, and
2. 183 days during the period 2010,
2009, and 2008, using the following
chart.
(a)
Year

(b)
(c)
(d)
Days of Multiplier Testing
physical
days
presence
(multiply
(b) times
(c))

2010

1.000

2009

.333

2008

.167

Total testing days (add
column (d)) . . . . . . . . . . . . .

Generally, you are treated as
present in the United States on any day
that you are physically present in the
country at any time during the day.
However, there are exceptions to this
rule. In general, do not count the
following as days of presence in the
United States for the substantial
presence test.
• Days you commute to work in the
United States from a residence in
Canada or Mexico if you regularly
commute from Canada or Mexico.
• Days you are in the United States for
less than 24 hours when you are in
transit between two places outside the
United States.
• Days you are in the United States as
a crew member of a foreign vessel.
• Days you intend, but are unable, to
leave the United States because of a
medical condition that arose while you
were in the United States.
• Days you are an exempt individual
(defined on page 3).
Instructions for Form 1040NR (2010)

You may need to file Form 8843
to exclude days of presence in
CAUTION
the United States for the
substantial presence test. For more
information on the requirements, see
Form 8843 in chapter 1 of Pub. 519.
Exempt individual. For these
purposes, an exempt individual is
generally an individual who is a:
• Foreign government-related
individual;
• Teacher or trainee who is temporarily
present under a “J” or “Q” visa;
• Student who is temporarily present
under an “F,” “J,” “M,” or “Q” visa; or
• Professional athlete who is
temporarily in the United States to
compete in a charitable sports event.
Note. Alien individuals with “Q” visas
are treated as either students, teachers,
or trainees and, as such, are exempt
individuals for purposes of the
substantial presence test if they
otherwise qualify. “Q” visas are issued
to aliens participating in certain
international cultural exchange
programs.
See Pub. 519 for more details
regarding days of presence in the
United States for the substantial
presence test.

!

Closer Connection to Foreign
Country
Even though you otherwise would meet
the substantial presence test, you can
be treated as a nonresident alien if you:
• Were present in the United States for
fewer than 183 days during 2010,
• Establish that during 2010 you had a
tax home in a foreign country, and
• Establish that during 2010 you had a
closer connection to one foreign
country in which you had a tax home
than to the United States unless you
had a closer connection to two foreign
countries.
See Pub. 519 for more information.
Closer connection exception for
foreign students. If you are a foreign
student in the United States, and you
have met the substantial presence test,
you still may be able to claim you are a
nonresident alien. You must meet both
of the following requirements.
1. You establish that you do not
intend to reside permanently in the
United States. The facts and
circumstances of your situation are
considered to determine if you do not
intend to reside permanently in the
United States. The facts and
circumstances include the following.
a. Whether you have taken any
steps to change your U.S. immigration
status to lawful permanent resident.
b. During your stay in the United
States, whether you have maintained a
closer connection with a foreign country
than with the United States.
Instructions for Form 1040NR (2010)

2. You have substantially complied
with your visa requirements.
You must file a fully completed Form
8843 with the IRS to claim the closer
connection exception. See Form 8843
in chapter 1 of Pub. 519.
You cannot use the closer
connection exception to remain
CAUTION
a nonresident alien indefinitely.
You must have in mind an estimated
departure date from the United States
in the near future.

!

Who Must File
File Form 1040NR if any of the
following four conditions applies to you.
1. You were a nonresident alien
engaged in a trade or business in the
United States during 2010. You must
file even if:
a. You have no income from a trade
or business conducted in the United
States,
b. You have no U.S. source income,
or
c. Your income is exempt from U.S.
tax under a tax treaty or any section of
the Internal Revenue Code.
However, if you have no gross
income for 2010, do not complete the
schedules for Form 1040NR. Instead,
attach a list of the kinds of exclusions
you claim and the amount of each.
2. You were a nonresident alien not
engaged in a trade or business in the
United States during 2010 and:
a. You received income from U.S.
sources that is reportable on Schedule
NEC, lines 1 through 12, and
b. Not all of the U.S. tax that you
owe was withheld from that income.
3. You represent a deceased
person who would have had to file
Form 1040NR.
4. You represent an estate or trust
that has to file Form 1040NR.
Other situations when you must file.
You must file a return for 2010 if you
owe any special taxes, including any of
the following.
• Alternative minimum tax.
• Additional tax on a qualified plan,
including an individual retirement
arrangement (IRA), or other tax-favored
account. But if you are filing a return
only because you owe this tax, you can
file Form 5329 by itself.
• Household employment taxes. But if
you are filing a return only because you
owe this tax, you can file Schedule H
by itself.
• Social security and Medicare tax on
tips you did not report to your employer
or on wages you received from an
employer who did not withhold these
taxes.
• Recapture of first-time homebuyer
credit. See the instructions for line 58
on page 27.

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• Write-in taxes or recapture taxes,

including uncollected social security
and Medicare or RRTA tax on tips you
reported to your employer or on
group-term life insurance and additional
taxes on health savings accounts. See
the instructions for line 59 on page 27.
• You had net earnings from
self-employment of at least $400 and
you are a resident of a country with
whom the United States has an
international social security agreement.
See the instructions for line 54 on page
26.
Exceptions. You do not need to
file Form 1040NR if:
1. Your only U.S. trade or business
was the performance of personal
services; and
a. Your wages were less than
$3,650; and
b. You have no other need to file a
return to claim a refund of overwithheld
taxes, to satisfy additional withholding
at source, or to claim income exempt or
partly exempt by treaty; or
2. You were a nonresident alien
student, teacher, or trainee who was
temporarily present in the United States
under an “F,” “J,” “M,” or “Q” visa, and
you have no income that is subject to
tax under section 871 (that is, the
income items listed on page 1 of Form
1040NR, lines 8 through 21, and on
page 4, Schedule NEC, lines 1 through
12).
3. You were a partner in a U.S.
partnership that was not engaged in a
trade or business in the United States
during 2010 and your Schedule K-1
(Form 1065) includes only income from
U.S. sources that is reportable on
Schedule NEC, lines 1 through 12.
If the partnership withholds
taxes on this income in 2011
CAUTION
and the tax withheld and
reported on line 9 of Form 1042-S is
more or less than the tax due on the
income, you will need to file Form
1040NR for 2011 to pay the
underwithheld tax or claim a refund of
the overwithheld tax.

!

Even if you do not otherwise
have to file a return, you should
file one to get a refund of any
federal income tax withheld. You also
should file if you are engaged in a U.S.
trade or business and are eligible for
any of the following credits.
• Additional child tax credit.
• Credit for federal tax on fuels.
• Adoption credit.
• Refundable credit for prior year
minimum tax.
• Health coverage tax credit.
Exception for certain children under
age 19 or full-time students. If your
child was under age 19 at the end of
2010 or was a full-time student under
TIP

age 24 at the end of 2010, had income
only from interest and dividends that
are effectively connected with a U.S.
trade or business, and that income
totaled less than $9,500, you may be
able to elect to report your child’s
income on your return. To do so, use
Form 8814. If you make this election,
your child does not have to file a return.
For details, including the conditions for
children under age 24, see Form 8814.
A child born on January 1, 1987, is
considered to be age 24 at the end of
2010. Do not use Form 8814 for such a
child.
Filing a deceased person’s return.
The personal representative must file
the return for a deceased person who
was required to file a return for 2010. A
personal representative can be an
executor, administrator, or anyone who
is in charge of the deceased person’s
property.
Filing for an estate or trust. If you
are filing Form 1040NR for a
nonresident alien estate or trust,
change the form to reflect the
provisions of Subchapter J, Chapter 1,
of the Internal Revenue Code. You may
find it helpful to refer to Form 1041 and
its instructions.
If you are filing Form 1040NR
for a foreign trust, you may have
CAUTION
to file Form 3520-A, Annual
Information Return of Foreign Trust
With a U.S. Owner, on or before March
15, 2011. For more information, see the
Instructions for Form 3520-A.

!

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

Page 1. Enter your name, identifying
number (defined on page 8), and all
address information requested at the
top of page 1. If your income is not
exempt from tax by treaty, leave the
rest of page 1 blank. If your income is
exempt from tax by treaty, enter the
exempt income on line 22 and leave
the rest of page 1 blank.
Page 4 — Schedule NEC, lines 1a
through 12. Enter the amounts of
gross income you received from
dividends, interest, royalties, pensions,
annuities, and other income. If any
income you received was subject to
backup withholding or withholding at
source, you must include all gross
income of that type that you received.
The amount of each type of income
should be shown in the column under
the appropriate U.S. tax rate, if any,
that applies to that type of income in
your particular circumstances.
If you are entitled to a reduced rate
of, or exemption from, withholding on
the income pursuant to a tax treaty, the
appropriate rate of U.S. tax is the same
as the treaty rate. Use column (d) if the
appropriate tax rate is other than 30%,
15%, or 10%, including 0%.
Example. Mary is a nonresident
alien individual. The only U.S. source
income she received during the year
was as follows.
• 4 dividend payments.
• 12 interest payments.
All payments were reported to Mary
on Form(s) 1042-S. On one of the
dividend payments, the withholding
agent incorrectly withheld at a rate of
30% (instead of 15%). There were no
other withholding discrepancies. Mary
must report all four dividend payments.
She is not required to report any of the
interest payments.
Note. Payments of gross proceeds
from the sale of securities or regulated
futures contracts are generally exempt
from U.S. tax. If you received such
payments and they were subjected to
backup withholding, specify the type of
payment on line 12 and show the
amount in column (d).
Lines 13 through 15. Complete
these lines as instructed on the form.
Page 5 — Schedule OI. You must
answer all questions. For item L,
identify the country, tax treaty article(s)
under which you are applying for a
refund of tax, and the amount of
exempt income in the current year. Also
attach Form 8833 if required.
Note. If you are claiming a reduced
rate of, or exemption from, tax based
on a tax treaty, you generally must be a
resident of the particular treaty country
within the meaning of the treaty and
you cannot have a permanent
establishment or fixed base in the

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United States. See Pub. 901 for more
information on tax treaties.
Page 2 — lines 53 and 59. Enter on
line 53 the tax on income not effectively
connected with a U.S. trade or
business from page 4, Schedule NEC,
line 15. Enter your total income tax
liability on line 59.
Line 60a. Enter the total amount of
U.S. tax withheld from Form(s) 1099.
Line 60d. Enter the total amount of
U.S. tax withheld on income not
effectively connected with a U.S. trade
or business from Form(s) 1042-S.
Line 68. Add lines 60a through 67. This
is the total tax you have paid.
Lines 69 and 70a. Enter the difference
between line 59 and line 68. This is
your total refund.
You can have the refund deposited
into more than one account. See Lines
70a through 70e — Amount refunded to
you beginning on page 28 for more
details.
Line 70e. You may be able to have
your refund check mailed to an address
that is not shown on page 1. See Line
70e on page 29.
Signature. You must sign and date
your tax return. See Sign Your Return
on page 39.
Documentation. You must attach
acceptable proof of the withholding for
which you are claiming a refund. If you
are claiming a refund of backup
withholding tax based on your status as
a nonresident alien, you must attach a
copy of the Form 1099 that shows the
income and the amount of backup
withholding. If you are claiming a refund
of U.S. tax withheld at source, you must
attach a copy of the Form 1042-S that
shows the income and the amount of
U.S. tax withheld. Attach the forms to
the left margin of page 1.

Additional Information
Portfolio interest. If you are claiming
a refund of U.S. tax withheld from
portfolio interest, include a description
of the relevant debt obligation, including
the name of the issuer, CUSIP number
(if any), interest rate, and the date the
debt was issued.
Withholding on distributions. If you
are claiming an exemption from
withholding on a distribution from a U.S.
corporation with respect to its stock
because the corporation had insufficient
earnings and profits to support dividend
treatment, you must attach a statement
that identifies the distributing
corporation and provides the basis for
the claim.
If you are claiming an exemption
from withholding on a distribution from
Instructions for Form 1040NR (2010)

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

When To File
Individuals. If you were an employee
and received wages subject to U.S.
income tax withholding, file Form
1040NR by the 15th day of the 4th
month after your tax year ends. A
return for the 2010 calendar year is due
by April 18, 2011. (The due date is April
18, instead of April 15, because of the
Emancipation Day holiday in the District
of Columbia — even if you do not live in
the District of Columbia.) If you file
after this date, you may have to pay
interest and penalties. See page 42.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR by the
15th day of the 6th month after your tax
year ends. A return for the 2010
calendar year is due by June 15, 2011.
Estates and trusts. If you file for a
nonresident alien estate or trust that
has an office in the United States, file
the return by the 15th day of the 4th
month after the tax year ends. If you file
for a nonresident alien estate or trust
that does not have an office in the
United States, file the return by the 15th
day of the 6th month after the tax year
ends.
Note. If the due date for filing falls on
a Saturday, Sunday, or legal holiday,
file by the next business day.
Extension of time to file. If you
cannot file your return by the due date,
you should file Form 4868 to get an
automatic 6-month extension of time to
file. You must file Form 4868 by the
regular due date of the return.
An automatic 6-month extension
of time to file does not extend
CAUTION
the time to pay your tax. If you
do not pay your tax by the original due
date of your return, you will owe
interest on the unpaid tax and may owe
penalties. See Form 4868.

!

Instructions for Form 1040NR (2010)

Where To File
Individuals. Mail Form 1040NR to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 U.S.A.
Estates and trusts. Mail Form
1040NR to:
Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999-0048 U.S.A.

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

!

Election To Be Taxed as
a Resident Alien
You can elect to be taxed as a U.S.
resident for the whole year if all of the
following apply.
• You were married.
• Your spouse was a U.S. citizen or
resident alien on the last day of the tax
year.
• You file a joint return for the year of
the election using Form 1040, 1040A,
or 1040EZ.
To make this election, you must attach
the statement described in Pub. 519 to
your return. Do not use Form 1040NR.
Your worldwide income for the whole
year must be included and will be taxed
under U.S. tax laws. You must agree to
keep the records, books, and other
information needed to figure the tax. If
you made the election in an earlier
year, you can file a joint return or
separate return for 2010. 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.

-5-

If you make this election, you
may forfeit the right to claim
CAUTION
benefits otherwise available
under a U.S. tax treaty. For more
information about the benefits that
otherwise might be available, see the
specific treaty.

!

Dual-Status Taxpayers

Note. If you elect to be taxed as a
resident alien (discussed on this page),
the special instructions and restrictions
discussed here do not apply.

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

What and Where to File for a
Dual-Status Year
If you were a U.S. resident on the last
day of the tax year, file Form 1040.
Enter “Dual-Status Return” across the
top and attach a statement showing
your income for the part of the year you
were a nonresident. You can use Form
1040NR as the statement; enter
“Dual-Status Statement” across the top.
Do not sign Form 1040NR. Mail your
return and statement to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 U.S.A.
If you were a nonresident on the last
day of the tax year, file Form 1040NR.
Enter “Dual-Status Return” across the
top and attach a statement showing
your income for the part of the year you
were a U.S. resident. You can use
Form 1040 as the statement; enter
“Dual-Status Statement” across the top.
Do not sign Form 1040. Mail your
return and statement to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 U.S.A.
Statements. Any statement you file
with your return must show your name,
address, and identifying number
(defined on page 8).
Former U.S. long-term residents are
required to file Form 8854, Initial and
Annual Expatriation Statement, with
their dual-status return for the last year
of U.S. residency. To determine if you
are a former U.S. long-term resident,
see Expatriation Tax in chapter 4 of
Pub. 519.

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

Restrictions for Dual-Status
Taxpayers
Standard deduction. You cannot take
the standard deduction even for the
part of the year you were a resident
alien.
Head of household. You cannot use
the Head of household Tax Table
column or Section D of the Tax
Computation Worksheet.
Joint return. You cannot file a joint
return unless you elect to be taxed as a
resident alien (see Election To Be
Taxed as a Resident Alien on page 5)
instead of a dual-status taxpayer.
Tax rates. If you were married and a
nonresident of the United States for all
or part of the tax year and you do not
make the election to be taxed as a
resident alien as discussed on page 5,
you must use the Married filing
separately column in the Tax Table or
Section C of the Tax Computation
Worksheet to figure your tax on income
effectively connected with a U.S. trade
or business. If you were married, you

cannot use the Single Tax Table
column or Section A of the Tax
Computation Worksheet.
Deduction for exemptions. As a
dual-status taxpayer, you usually will be
entitled to your own personal
exemption. Subject to the general rules
for qualification, you are allowed
exemptions for your spouse and
dependents in figuring taxable income
for the part of the year you were a
resident alien. The amount you can
claim for these exemptions is limited to
your taxable income (determined
without regard to exemptions) for the
part of the year you were a resident
alien. You cannot use exemptions
(other than your own) to reduce taxable
income to below zero for that period.
Special rules apply for exemptions
for the part of the year a dual-status
taxpayer is a nonresident alien if the
taxpayer is a resident of Canada,
Mexico, or South Korea; a U.S.
national; or a student or business
apprentice from India.
See Pub. 519 for more information.
Tax credits. You cannot take the
earned income credit, the credit for the
elderly or disabled, or any education
credit unless you elect to be taxed as a
resident alien (see Election To Be
Taxed as a Resident Alien on page 5)
instead of a dual-status taxpayer.
See chapter 6 of Pub. 519 for
information on other credits.

How To Figure Tax for
Dual-Status Year
When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year
you were a resident and the part of the
year you were a nonresident.
All income for the period of
residence and all income that is
effectively connected with a trade or
business in the United States for the
period of nonresidence, after allowable
deductions, is combined and taxed at
the same rates that apply to U.S.
citizens and residents. For the period of
residence, allowable deductions include
all deductions on Schedule A of Form
1040, including medical expenses, real
property taxes, and certain interest.
See the Instructions for Schedule A
(Form 1040).
Income that is not effectively
connected with a trade or business in
the United States for the period of
nonresidence is subject to the flat 30%
rate or lower treaty rate. No deductions
are allowed against this income.
If you were a resident alien on the
last day of the tax year and you are
filing Form 1040, include the tax on the
noneffectively connected income in the
total on Form 1040, line 60. To the left

-6-

of line 60 enter “Tax from Form
1040NR” and the amount.
If you are filing Form 1040NR, enter
the tax from the Tax Table, Tax
Computation Worksheet, Qualified
Dividends and Capital Gain Tax
Worksheet, Schedule D Tax
Worksheet, Schedule J (Form 1040), or
Form 8615 on Form 1040NR, line 42,
and the tax on the noneffectively
connected income on line 53.
Credit for taxes paid. You are
allowed a credit against your U.S.
income tax liability for certain taxes you
paid or are considered to have paid or
that were withheld from your income.
These include:
1. Tax withheld from wages earned in
the United States and taxes withheld
at the source from various items of
income from U.S. sources other than
wages. This includes U.S. tax
withheld on dispositions of U.S. real
property interests.
When filing Form 1040, show the
total tax withheld on line 61. Enter
amounts from the attached statement
(Form 1040NR, line 60a through 60d)
in the column to the right of line 61
and identify and include them in the
amount on line 61.
When filing Form 1040NR, show the
total tax withheld on lines 60a
through 60d. Enter the amount from
the attached statement (Form 1040,
line 61) in the column to the right of
line 60a, and identify and include it in
the amount on line 60a.
2. Estimated tax paid with Form
1040-ES or Form 1040-ES (NR).
3. Tax paid with Form 1040-C at the
time of departure from the United
States. When filing Form 1040,
include the tax paid with Form
1040-C with the total payments on
line 72. Identify the payment in the
area to the left of the entry.

How To Report Income
on Form 1040NR
Community Income
If either you or your spouse (or both
you and your spouse) were nonresident
aliens at any time during the tax year
and you had community income during
the year, treat the community income
according to the applicable community
property laws except as follows.
• Earned income of a spouse, other
than trade or business income or
partnership distributive share income.
The spouse whose services produced
the income must report it on his or her
separate return.
Instructions for Form 1040NR (2010)

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

Kinds of Income
You must divide your income for the tax
year into the following three categories.
1. Income effectively connected with
a U.S. trade or business. This income
is taxed at the same rates that apply to
U.S. citizens and residents. Report this
income on page 1 of Form 1040NR.
Pub. 519 describes this income in
greater detail.
2. U.S. income not effectively
connected with a U.S. trade or
business. This income is taxed at 30%
unless a treaty between your country
and the United States has set a lower
rate that applies to you. Report this
income on Schedule NEC on page 4 of
Form 1040NR. Pub. 519 describes this
income in greater detail.
Note. Use line 57 to report the 4% tax
on U.S. source gross transportation
income.
3. Income exempt from U.S. tax. If
the income is exempt from tax by
treaty, complete item L of Schedule OI
on page 5 of Form 1040NR and line 22
on page 1.

Dispositions of U.S. Real
Property Interests
Gain or loss on the disposition of a U.S.
real property interest (see Pub. 519 for
definition) is taxed as if the gain or loss
were effectively connected with the
conduct of a U.S. trade or business.
Report gains and losses on the
disposition of U.S. real property
interests on Schedule D (Form 1040)
and Form 1040NR, line 14. Also, net
gains may be subject to the alternative
minimum tax. See the instructions for
line 43 on page 22. See Pub. 519,
chapter 4, Real Property Gain or Loss,
for more information.
Instructions for Form 1040NR (2010)

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

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

You can elect to treat some items of
income as effectively connected with a
U.S. trade or business. The election
applies to all income from real property
located in the United States and held
for the production of income and to all
income from any interest in such
property. This includes:
• Gains from the sale or exchange of
such property or an interest therein,
• Gains on the disposal of timber, coal,
or iron ore with a retained economic
interest,
• Rents from real estate, or
• Rents and royalties from mines, oil or
gas wells, or other natural resources.

The expatriation tax provisions apply to
certain U.S. citizens who have lost their
citizenship and long-term residents who
have ended their residency. You are a
former U.S. long-term resident if you
were a lawful permanent resident of the
United States (green-card holder) in at
least 8 of the last 15 tax years ending
with the year your residency ends.
Different expatriation tax rules apply
to individuals based on the date of
expatriation. The dates are:
• Before June 4, 2004;
• After June 3, 2004, and before June
17, 2008; and
• After June 16, 2008.
For more information on the
expatriation tax provisions, see
Expatriation Tax in chapter 4 of Pub.
519; the Instructions for Form 8854;
and Notice 2009-85 (for expatriation
after June 16, 2008), 2009-45 I.R.B.
598, available at www.irs.gov/irb/
2009-45_IRB/ar10.html.

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

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

-7-

Line Instructions for
Form 1040NR
Name and Address
Individuals. Enter your name, street
address, city or town, and country on
the appropriate lines. Include an
apartment number after the street
address, if applicable. Check the box
for “Individual.”
Estates and trusts. Enter the name
of the estate or trust and check the box
for “Estate or Trust.” You must include
different information for estates and
trusts that are engaged in a trade or
business in the United States.
Not engaged in a trade or
business. Attach a statement to Form
1040NR with your name, title, address,
and the names and addresses of any
U.S. grantors and beneficiaries.
Engaged in a trade or business in
the United States. Attach a statement
to Form 1040NR with your name, title,
address, and the names and addresses
of all beneficiaries.
P.O. box. Enter your box number only
if your post office does not deliver mail
to your home.
Foreign address. Enter the
information in the following order: City,
province or state, and country. Follow
the country’s practice for entering the
postal code. In some countries the
postal code may come before the city
or town name.

Country. Enter the full name of the
country in uppercase letters in English.
Address change. If you plan to move
after filing your return, use Form 8822,
Change of Address, to notify the IRS of
your new address.
Name change. If you changed your
name because of marriage, divorce,
etc., and your identifying number is a
social security number, be sure to
report the change to the Social Security
Administration (SSA) before filing your
return. This prevents delays in
processing your return and issuing
refunds. It also safeguards your future
social security benefits. See Social
security number (SSN) below for how to
contact the SSA.

Identifying Number
An incorrect or missing identifying
number can increase your tax, reduce
your refund, or delay your refund.
Social security number (SSN). If you
are an individual, in most cases you are
required to enter your SSN. If you do
not have an SSN but are eligible to get
one, you should apply for it. Get Form
SS-5, Application for a Social Security
Card, online at www.socialsecurity.gov,
from your local Social Security
Administration (SSA) office, or by
calling the SSA at 1-800-772-1213.
Fill in Form SS-5 and bring it to your
local SSA office in person, along with
original documentation showing your
age, identity, immigration status, and
authority to work in the United States. If
you are an F-1 or M-1 student, you also
must show your Form I-20. If you are a
J-1 exchange visitor, you also must
show your Form DS-2019.
It usually takes about 2 weeks to get
an SSN once the SSA has all the
evidence and information it needs.
Check that your SSN on your Forms
W-2 and 1099 agrees with your social
security card. If not, see page 40 for
more details.
IRS individual taxpayer identification
number (ITIN). If you do not have and
are not eligible to get an SSN, you must
enter your ITIN whenever an SSN is
requested on your tax return. If you are
required to include another person’s
SSN on your return and that person
does not have and cannot get an SSN,
enter that person’s ITIN.
For details on how to apply for an
ITIN, see Form W-7, Application for IRS
Individual Taxpayer Identification
Number, and its instructions. Get Form
W-7 online at IRS.gov. Click on
“Individuals,” then “Individual Taxpayer
Identification Number (ITIN).”
It takes 6 to 10 weeks to get an
ITIN.

Note. An ITIN is for tax use only. It
does not entitle you to social security
benefits or change your employment or
immigration status under U.S. law.
If, after reading these
instructions and our free
publications, you are not sure
how to complete the applications or
have additional questions, see Calling
the IRS on page 42.
Employer identification number
(EIN). If you are filing Form 1040NR
for an estate or trust, enter the EIN of
the estate or trust. If the entity does not
have an EIN, you must apply for one by
filing Form SS-4, Application for
Employer Identification Number. For
details on how to get an EIN, see Form
SS-4 and its instructions. Form SS-4 is
available at IRS.gov. Click on “Forms
and Publications.”

Filing Status
The amount of your tax depends on
your filing status. Before you decide
which box to check, read the following
explanations.
Were you single or married?
Single. You can check the box on
line 1 or line 2 if any of the following
was true on December 31, 2010.
• You were never married.
• You were legally separated under a
decree of divorce or separate
maintenance. But if, at the end of 2010,
your divorce was not final, you are
considered married and cannot check
the box on line 1 or line 2.
• You were widowed before January 1,
2010, and did not remarry before the
end of 2010. But if you have a
dependent child, you may be able to
use the qualifying widow(er) filing
status. See the instructions for line 6 on
page 9.
• You meet the tests described under
Married persons who live apart below.
Married. If you were married on
December 31, 2010, consider yourself
married for the whole year.
If your spouse died in 2010, consider
yourself married to that spouse for the
whole year, unless you remarried
before the end of 2010.
For federal tax purposes, a marriage
means only a legal union between a
man and a woman as husband and
wife.
U.S. national. A U.S. national is an
individual who, although not a U.S.
citizen, owes his or her allegiance to
the United States. U.S. nationals
include American Samoans and
Northern Mariana Islanders who chose
to become U.S. nationals instead of
U.S. citizens.
Married persons who live apart.
Some married persons who have a

-8-

child and who do not live with their
spouse can file as single. If you meet
all five of the following tests and you
are a married resident of Canada or
Mexico, or you are a married U.S.
national, check the box on line 1. If you
meet the tests below and you are a
married resident of South Korea, check
the box on line 2.
1. You file a separate return from
your spouse.
2. You paid over half the cost of
keeping up your home for 2010.
3. You lived apart from your spouse
for the last 6 months of 2010.
Temporary absences for special
circumstances, such as for business,
medical care, school, or military
service, count as time lived in the
home.
4. Your home was the main home of
your child, stepchild, or foster child for
more than half of 2010. Temporary
absences by you or the child for special
circumstances, such as school,
vacation, business, or medical care,
count as time the child lived in the
home. If the child was born or died in
2010, you still can file as single as long
as the home was that child’s main
home for the part of the year he or she
was alive in 2010.
5. You can claim a dependency
exemption for the child or the child’s
other parent claims him or her as a
dependent under the rules for children
of divorced or separated parents. See
Form 8332, Release/Revocation of
Release of Claim to Exemption for
Child by Custodial Parent.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment,
decree, or other order of any court of
competent jurisdiction.
Line 3 or 4 — Married resident. If you
checked box 3 or 4, you must enter
your spouse’s first and last name and
identifying number in the space
provided.
You cannot check box 3 or 4 if your
spouse does not have an SSN or an
ITIN. If your spouse is not eligible to
apply for an SSN, he or she must apply
for an ITIN.
If your spouse is a nonresident
alien, is not being claimed as an
CAUTION
exemption, and does not have
an identifying number (SSN or ITIN),
enter “NRA” in the space for Spouse’s
identifying number. Do not leave the
space blank. If you have applied for an
SSN or ITIN, enter “Applied for.”

!

Instructions for Form 1040NR (2010)

Line 6 — Qualifying widow(er) with
dependent child. You can check the
box on line 6 if all of the following apply.
1. You were a resident of Canada,
Mexico, or South Korea or were a U.S.
national.
2. Your spouse died in 2008 or
2009 and you did not remarry before
the end of 2010.
3. You have a child or stepchild
whom you claim as a dependent. This
does not include a foster child.
4. This child lived in your home for
all of 2010. Temporary absences by
you or the child for special
circumstances, such as school,
vacation, business, or medical care,
count as time lived in the home.
A child is considered to have lived
with you for all of 2010 if the child was
born or died in 2010 and your home
was the child’s main home for the entire
time he or she was alive.
5. You paid over half the cost of
keeping up your home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
6. You were a resident alien or U.S.
citizen the year your spouse died. This
refers to your actual status, not the
election that some nonresident aliens
can make to be taxed as U.S.
residents.
7. You could have filed a joint return
with your spouse the year he or she
died, even if you did not actually do so.

exemptions for your children and other
dependents on the same terms as U.S.
citizens. If you were a resident of South
Korea, you can claim an exemption for
any of your children who lived with you
in the United States at some time
during 2010.

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.

If the divorce decree or separation
agreement went into effect after 1984
and before 2009, the noncustodial
parent may be able to include certain
pages from the decree or agreement
instead of Form 8332. See Form 8332
for details.

Exemptions
Exemptions for estates and trusts are
described in the instructions for line 40
on page 22.
Note. Residents of India who were
students or business apprentices may
be able to claim exemptions for their
spouse and dependents.
See Pub. 519 for more details.
Line 7b — Spouse. If you checked
filing status box 3 or 4, you can take an
exemption for your spouse only if your
spouse had no gross income for U.S.
tax purposes and cannot be claimed as
a dependent on another U.S.
taxpayer’s return. (You can do this
even if your spouse died in 2010.) If
you checked filing status box 4, do not
check line 7b if your spouse did not live
with you in the United States at any
time during 2010.
Line 7c — Dependents. Only U.S.
nationals and residents of Canada,
Mexico, and South Korea can claim
exemptions for their dependents. If you
were a U.S. national or a resident of
Canada or Mexico, you can claim
Instructions for Form 1040NR (2010)

You can take an exemption for each
of your dependents. If you have more
than four dependents, include a
statement showing the required
information.
For additional information on the
definition of a qualifying child
CAUTION
and whether you can claim an
exemption for a dependent, see
Exemptions for Dependents in Pub.
501.
Children who did not live with you
due to divorce or separation. If you
checked filing status box 1 or 3 and are
claiming as a dependent a child who
did not live with you under the rules for
children of divorced or separated
parents, include with your return Form
8332 or a substantially similar
statement signed by the custodial
parent and whose only purpose is to
release a claim to an exemption for a
child. The form or statement must
release the custodial parent’s claim to
the child without any conditions. For
example, the release must not depend
on the noncustodial parent paying
support.

!

!

CAUTION

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

year.
Release of exemption revoked. A
custodial parent who has revoked his or
her previous release of a claim to
exemption for a child must include a
copy of the revocation with his or her
return. For details, see Form 8332.
Other dependent children.
Include the total number of children
who did not live with you for reasons
other than divorce or separation on the
line labeled “Dependents on 7c not
entered above.”
Line 7c, column (2). You must
enter each dependent’s identifying
number (SSN, ITIN, or adoption
taxpayer identification number (ATIN)).
Otherwise, at the time we process your
return we may disallow the exemption
claimed for the dependent and reduce
or disallow any other tax benefits (such
as the child tax credit) based on the
dependent.

-9-

For details on how your
dependent can get an
identifying number, see
Identifying Number on page 8.
TIP

If your dependent child was born
and died in 2010 and you do not have
an identifying number for the child,
enter “Died” in column (2) and attach a
copy of the child’s birth certificate,
death certificate, or hospital records.
The document must show the child was
born alive.
Adoption taxpayer identification
numbers (ATINs). If you have a
dependent who was placed with you for
legal adoption and you do not know his
or her SSN, you must get an ATIN for
the dependent from the IRS. See Form
W-7A, Application for Taxpayer
Identification Number for Pending U.S.
Adoptions, for details. If the dependent
is not a U.S. citizen or resident alien,
apply for an ITIN instead, using Form
W-7. See page 8.
Line 7c, column (4). Check the
box in this column if your dependent is
a qualifying child for the child tax credit
(defined below). If you have at least
one qualifying child, you may be able to
take the child tax credit on line 48 and
the additional child tax credit on line 62.
Qualifying child for child tax
credit. A qualifying child for purposes
of the child tax credit is a child who
meets the following requirements.
• The child was under age 17 at the
end of 2010 and younger than you or
any age and permanently or totally
disabled.
• The child is your son, daughter,
stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half
sister, or a descendant of any of them
(for example, your grandchild, niece, or
nephew).
• The child is not filing a joint return for
2010 (or is filing a joint return for 2010
only as a claim for refund of withheld
income tax or estimated tax paid).
• The child is a U.S. citizen, a U.S.
national, or a U.S. resident alien.
• The child did not provide over half of
his or her own support for 2010.
• The child lived with you for more than
half of 2010. Temporary absences by
you or the child for special
circumstances, such as school,
vacation, business, or medical care,
count as time the child lived with you. A
child is considered to have lived with
you for all of 2010 if the child was born
or died in 2010 and your home was the
child’s home for the entire time he or
she was alive.
• You can and do claim an exemption
for the child.
In addition, if a parent can claim the
child as a qualifying child, but no parent
does so claim the child, you cannot
claim the child as a qualifying child

unless your AGI is higher than the
highest AGI of any parent of the child.
An adopted child is always treated
as your own child. An adopted child
includes a child lawfully placed with you
for legal adoption.

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

Income Effectively
Connected With U.S.
Trade or Business
Pub. 519 explains how income is
classified and what income you should
report here. The instructions for this
section assume you have decided that
the income involved is effectively
connected with a U.S. trade or
business in which you were engaged.
But your decision may not be easy.
Interest, for example, may be effectively
connected with a U.S. trade or
business, it may not be, or it may be
tax-exempt. The tax status of income
also depends on its source. Under
some circumstances, items of income
from foreign sources are treated as
effectively connected with a U.S. trade
or business. Other items are reportable
as effectively connected or not
effectively connected with a U.S. trade
or business, depending on how you
elect to treat them.
Line 8 — Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
Only U.S. source income is included on
line 8 as effectively connected wages.
For most people, the amount to enter
on this line should be shown in box 1 of
their Form(s) W-2.
Do not include on line 8
amounts exempted under a tax
CAUTION
treaty. Instead, include these
amounts on line 22 and complete item
L of Schedule OI on page 5 of Form
1040NR.
Services performed partly within
and partly without the United States.
If you performed services as an
employee both inside and outside the
United States, you must allocate your

!

compensation between U.S. and
non-U.S. sources.
Compensation (other than certain
fringe benefits) generally is sourced on
a time basis. To figure your U.S. source
income, divide the number of days you
performed labor or personal services
within the United States by the total
number of days you performed labor or
personal services within and without the
United States. Multiply the result by
your total compensation (other than
certain fringe benefits).
Fringe benefits. Certain fringe
benefits (such as housing and
educational expenses) are sourced on
a geographic basis. The source of the
fringe benefit compensation generally is
your principal place of work. The
amount of the fringe benefit
compensation must be reasonable and
you must keep records that are
adequate to support the fringe benefit
compensation.
You may be able to use an
alternative method to determine
the source of your
compensation and/or fringe benefits if
the alternative method more properly
determines the source of the
compensation.
For 2010, if your total compensation
(including fringe benefits) is $250,000
or more and you allocate your
compensation using an alternative
method, check the “Yes ” boxes in item
K of Schedule OI on page 5. Also
attach to Form 1040NR a statement
that contains the following information.
1. The specific compensation or the
specific fringe benefit for which an
alternative method is used.
2. For each such item, the
alternative method used to allocate the
source of the compensation.
3. For each such item, a
computation showing how the
alternative allocation was computed.
4. A comparison of the dollar
amount of the compensation sourced
within and without the United States
under both the alternative method and
the time or geographical method for
determining the source.
TIP

You must keep documentation showing
why the alternative method more
properly determines the source of the
compensation.
Also include on line 8.
• Wages received as a household
employee for which you did not receive
a Form W-2 because your employer
paid you less than $1,700 in 2010.
Also, enter “HSH” and the amount not
reported on a Form W-2 on the dotted
line next to line 8.
• Tip income you did not report to your
employer. Also include allocated tips
shown on your Form(s) W-2 unless you

-10-

can prove that you received less.
Allocated tips should be shown in box 8
of your Form(s) W-2. They are not
included as income in box 1. See Pub.
531, Reporting Tip Income, for more
details.
You may owe social security
and Medicare tax on unreported
CAUTION
or allocated tips. See the
instructions for line 55 on page 26.

!

• Dependent care benefits, which

should be shown in box 10 of your
Form(s) W-2. But first complete Form
2441 to see if you can exclude part or
all of the benefits.
• Employer-provided adoption benefits,
which should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You also may be able to
exclude amounts if you adopted a child
with special needs and the adoption
became final in 2010.
• Excess salary deferrals. The amount
deferred should be shown in box 12 of
your Form W-2, and the “Retirement
plan” box in box 13 should be checked.
If the total amount you deferred for
2010 under all plans was more than
$16,500 (excluding catch-up
contributions as explained below),
include the excess on line 8. This limit
is (a) $11,500 if you only have SIMPLE
plans, or (b) $19,500 for section 403(b)
plans if you qualify for the 15-year rule
in Pub. 571. Although designated Roth
contributions are subject to this limit, do
not include the excess attributable to
such contributions on line 8. They
already are included as income in box 1
of your Form W-2.
A higher limit may apply to
participants in section 457(b) deferred
compensation plans for the 3 years
before retirement age. Contact your
plan administrator for more information.
If you were age 50 or older at the
end of 2010, your employer may have
allowed an additional deferral (catch-up
contributions) of up to $5,500 ($2,500
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
is not subject to the overall limit on
elective deferrals.

!

CAUTION

You cannot deduct the amount
deferred. It is not included as
income in box 1 of your Form

W-2.
• Disability pensions shown on Form
1042-S or Form 1099-R if you have not
reached the minimum retirement age
set by your employer. Disability
pensions received after you reach
minimum retirement age and other
payments shown on Form 1042-S or
Form 1099-R (other than payments
from an IRA*) are reported on lines 17a
Instructions for Form 1040NR (2010)

and 17b. Payments from an IRA are
reported on lines 16a and 16b.
• Corrective distributions from a
retirement plan shown on Form 1042-S
or Form 1099-R of excess salary
deferrals and excess contributions (plus
earnings). But do not include
distributions from an IRA* on line 8.
Instead, report distributions from an IRA
on lines 16a and 16b.
• Wages from Form 8919, line 6.
*This includes a Roth, SEP, or
SIMPLE IRA.
Missing or incorrect Form W-2.
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2011. If you do not receive
it by early February, ask your employer
for it. Even if you do not get a Form
W-2, you still must report your earnings
on line 8. If you lose your Form W-2 or
it is incorrect, ask your employer for a
new one.
Line 9a — Taxable interest. Report
on line 9a all of your taxable interest
income from assets effectively
connected with a U.S. trade or
business.
If you received interest not
effectively connected with a U.S. trade
or business, report it on Schedule NEC,
page 4, unless it is tax exempt under a
treaty and the withholding agent did not
withhold tax on the payment. If the
interest is tax exempt under a treaty,
include the tax exempt amount on line
22 and complete item L of Schedule OI
on page 5.
If the interest is tax exempt under a
treaty but the withholding agent
withheld tax, report the interest on
Schedule NEC, line 2. Use column d
and show 0% for the appropriate rate of
tax.
See Pub. 901 for a quick reference
guide to the provisions of U.S. tax
treaties.
Interest from a U.S. bank, savings
and loan association, credit union, or
similar institution, and from certain
deposits with U.S. insurance
companies, is tax exempt to a
nonresident alien if it is not effectively
connected with a U.S. trade or
business.
Interest credited in 2010 on deposits
that you could not withdraw because of
the bankruptcy or insolvency of the
financial institution may not have to be
included in your 2010 income.
See Pub. 550 for more details.
Line 9b — Tax-exempt interest.
Certain types of interest income from
investments in state and municipal
bonds and similar instruments are not
taxed by the United States. If you
received such tax-exempt interest
income, report the amount on line 9b.
Include any exempt-interest dividends
Instructions for Form 1040NR (2010)

from a mutual fund or other regulated
investment company. Do not include
interest earned on your IRA, health
savings account, Archer or Medicare
Advantage MSA, or Coverdell
education savings account. Also, do not
include interest from a U.S. bank,
savings and loan association, credit
union, or similar institution (or from
certain deposits with U.S. insurance
companies) that is exempt from tax
under a tax treaty or under section
871(i) because the interest is not
effectively connected with a U.S. trade
or business.
Line 10a — Ordinary dividends. Each
payer should send you a Form
1099-DIV. Enter your total ordinary
dividends from assets effectively
connected with a U.S. trade or
business on line 10a. This amount
should be shown in box 1a of Form(s)
1099-DIV.
Capital gain distributions. If you
received any capital gain distributions,
see the instructions for line 14 on page
12.
Nondividend distributions. Some
distributions are a return of your cost
(or other basis). They will not be taxed
until you recover your cost (or other
basis). You must reduce your cost (or
other basis) by these distributions. After
you get back all of your cost (or other
basis), you must report these
distributions as capital gains on
Schedule D (Form 1040).
See Pub. 550 for more details.

date. The ex-dividend date is the first
date following the declaration of a
dividend on which the purchaser of a
stock is not entitled to receive the next
dividend payment. When counting the
number of days you held the stock,
include the day you disposed of the
stock but not the day you acquired it.
See the examples on this page and
page 12. Also, when counting the
number of days you held the stock, you
cannot count certain days during which
your risk of loss was diminished. See
Pub. 550 for more details,
• Dividends attributable to periods
totaling more than 366 days that you
received on any share of preferred
stock held for less than 91 days during
the 181-day period that began 90 days
before the ex-dividend date. When
counting the number of days you held
the stock, you cannot count certain
days during which your risk of loss was
diminished. See Pub. 550 for more
details. Preferred dividends attributable
to periods totaling less than 367 days
are subject to the 61-day holding period
rule above.
• Dividends on any share of stock to
the extent that you are under an
obligation (including a short sale) to
make related payments with respect to
positions in substantially similar or
related property, and
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments are not
qualified dividends.

Dividends on insurance policies
are a partial return of the
premiums you paid. Do not
report them as dividends. Include them
in income on line 21 only if they exceed
the total of all net premiums you paid
for the contract.
Line 10b — Qualified dividends.
Enter your total qualified dividends on
line 10b. Qualified dividends also are
included in the ordinary dividend total
required to be shown on line 10a.
Qualified dividends are eligible for a
lower tax rate than other ordinary
income. Generally, these dividends are
shown in box 1b of your Form(s)
1099-DIV.
See Pub. 550 for the definition of
qualified dividends if you received
dividends not reported on Form
1099-DIV.
Exception. Some dividends may
be reported as qualified dividends in
box 1b of Form 1099-DIV but are not
qualified dividends. These dividends
include:
• Dividends you received as a
nominee. See chapter 1 in Pub. 550,
• Dividends you received on any share
of stock that you held for less than 61
days during the 121-day period that
began 60 days before the ex-dividend

Example 1. You bought 5,000
shares of XYZ Corp. common stock on
July 8, 2010. XYZ Corp. paid a cash
dividend of 10 cents per share. The
ex-dividend date was July 16, 2010.
Your Form 1099-DIV from XYZ Corp.
shows $500 in box 1a (ordinary
dividends) and in box 1b (qualified
dividends). However, you sold the
5,000 shares on August 11, 2010. You
held your shares of XYZ Corp. for only
34 days of the 121-day period (from
July 9, 2010, through August 11, 2010).
The 121-day period began on May 17,
2010 (60 days before the ex-dividend
date), and ended on September 14,
2010. You have no qualified dividends
from XYZ Corp. because you held the
XYZ stock for less than 61 days.

TIP

-11-

Example 2. Assume the same facts
as in Example 1 except that you bought
the stock on July 15, 2010 (the day
before the ex-dividend date), and you
sold the stock on September 16, 2010.
You held the stock for 63 days (from
July 16, 2010, through September 16,
2010). The $500 of qualified dividends
shown in box 1b of Form 1099-DIV are
all qualified dividends because you held
the stock for 61 days of the 121-day
period (from July 16, 2010, through
September 14, 2010).

Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2010. ABC Mutual
Fund paid a cash dividend of 10 cents
a share. The ex-dividend date was July
16, 2010. The ABC Mutual Fund
advises you that the portion of the
dividend eligible to be treated as
qualified dividends equals 2 cents per
share. Your Form 1099-DIV from ABC
Mutual Fund shows total ordinary
dividends of $1,000 and qualified
dividends of $200. However, you sold
the 10,000 shares on August 11, 2010.
You have no qualified dividends from
ABC Mutual Fund because you held
the ABC Mutual Fund stock for less
than 61 days.
Be sure you use the Qualified
Dividends and Capital Gain Tax
Worksheet or the Schedule D
Tax Worksheet, whichever applies, to
figure your tax. See the instructions for
line 42 on page 22 for details.
TIP

Line 11 — Taxable refunds, credits,
or offsets of state and local income
taxes. If you received a refund, credit,
or offset of state or local income taxes
in 2010, you may receive a Form
1099-G. If you chose to apply part or all
of the refund to your 2010 estimated
state or local income tax, the amount
applied is treated as received in 2010.
None of your refund is taxable if,
in the year you paid the tax, you
did not itemize deductions on
Schedule A. If you were a student or
business apprentice from India in 2009
and you claimed the standard
deduction on your 2009 tax return,
none of your refund is taxable. See
Students and business apprentices
from India in chapter 5 of Pub. 519. If
none of your refund is taxable, leave
line 11 blank.
TIP

For details on how to figure the
amount you must report as income, see
Recoveries in Pub. 525.
Line 12 — Scholarship and fellowship
grants. If you received a scholarship
or fellowship, part or all of it may be
taxable.
If you were a degree candidate, the
amounts you used for expenses other
than tuition and course-related
expenses (fees, books, supplies, and
equipment) are generally taxable. For
example, amounts used for room,
board, and travel are generally taxable.
If you were not a degree candidate,
the full amount of the scholarship or
fellowship is generally taxable. Also,
amounts received in the form of a
scholarship or fellowship that are
payment for teaching, research, or
other services are generally taxable as
wages even if the services were
required to get the grant.

If the grant was reported on Form(s)
1042-S, you generally must include the
amount shown in box 2 of Form(s)
1042-S on line 12. However, if any or
all of that amount is exempt by treaty,
do not include the treaty-exempt
amount on line 12. Instead, include the
treaty-exempt amount on line 22 and
complete item L of Schedule OI on
page 5 of Form 1040NR.
Attach any Form(s) 1042-S you
received from the college or institution.
If you did not receive a Form 1042-S,
attach a statement from the college or
institution (on their letterhead) showing
the details of the grant.
For more information about
scholarships and fellowships in general,
see Pub. 970.
Example 1. You are a citizen of a
country that does not have an income
tax treaty in force with the United
States. You are a candidate for a
degree at ABC University (located in
the United States). You are receiving a
full scholarship from ABC University.
The total amounts you received from
ABC University during 2010 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 2010 shows $9,000
in box 2 and $1,260 (14% of $9,000) in
box 9.
Note. Box 2 shows only $9,000
because withholding agents (such as
ABC University) are not required to
report section 117 amounts (tuition,
fees, books, supplies, and equipment)
on Form 1042-S.
When completing Form 1040NR:

• Enter on line 12 the $9,000 shown in

box 2 of Form 1042-S.
• Enter $0 on line 31. Because
section 117 amounts (tuition, fees,
books, supplies, and equipment) were
not included in box 2 of your Form
1042-S (and are not included on line 12
of Form 1040NR), you cannot exclude
any of the section 117 amounts on line
31.
• Include on line 60d the $1,260 shown
in box 9 of Form 1042-S.
Example 2. The facts are the same
as in Example 1 except that you are a
citizen of a country that has an income
tax treaty in force with the United
States that includes a provision that
exempts scholarship income and you
were a resident of that country
immediately before leaving for the
United States to attend ABC University.
Also, assume that, under the terms of

-12-

the tax treaty, all of your scholarship
income is exempt from tax because
ABC University is a nonprofit
educational organization.
Note. Many tax treaties do not permit
an exemption from tax on scholarship
or fellowship grant income unless the
income is from sources outside the
United States. If you are a resident of a
treaty country, you must know the
terms of the tax treaty between the
United States and the treaty country to
claim treaty benefits on Form 1040NR.
See the instructions for item L,
Schedule OI, beginning on page 37 for
details.
When completing Form 1040NR:

• Enter $0 on line 12. The $9,000

reported to you in box 2 of Form
1042-S is reported on line 22 (not line
12).
• Enter $9,000 on line 22.
• Enter $0 on line 31. Because none of
the $9,000 reported to you in box 2 of
Form 1042-S is included in your
income, you cannot exclude it on
line 31.
• Include on line 60d any withholding
shown in box 9 of Form 1042-S.
• Provide all the required information in
item L, Schedule OI, on page 5 of Form
1040NR.
Line 13 — Business income or (loss).
If you operated a business or practiced
your profession as a sole proprietor,
report your effectively connected
income and expenses on Schedule C
or Schedule C-EZ (Form 1040).
Include any income you received as
a dealer in stocks, securities, and
commodities through your U.S. office. If
you dealt in these items through an
independent agent, such as a U.S.
broker, custodian, or commissioned
agent, your income may not be
considered effectively connected with a
U.S. business.
Note. For more information on tax
provisions that apply to a small
business, see Pub. 334, Tax Guide for
Small Business (For Individuals Who
Use Schedule C or C-EZ).
Line 14 — Capital gain or (loss). If
you had effectively connected capital
gains or losses, including any
effectively connected capital gain
distributions or a capital loss carryover
from 2009, you must complete and
attach Schedule D (Form 1040). But
see the Exception on page 13. Enter
the effectively connected gain or (loss)
from Schedule D (Form 1040) on line
14.
Gains and losses from disposing of
U.S. real property interests are reported
on Schedule D (Form 1040) and
included on line 14 of Form 1040NR.
See Dispositions of U.S. Real Property
Interests on page 7.
Instructions for Form 1040NR (2010)

Exception. You do not have to file
Schedule D (Form 1040) if both of the
following apply.
• The only amounts you have to report
on Schedule D (Form 1040) are
effectively connected capital gain
distributions from box 2a of Form(s)
1099-DIV or substitute statements.
• None of the Form(s) 1099-DIV or
substitute statements have an amount
in box 2b (unrecaptured section 1250
gain), box 2c (section 1202 gain), or
box 2d (collectibles (28%) gain).
If both of the above apply, enter your
total effectively connected capital gain
distributions (from box 2a of Form(s)
1099-DIV) on line 14 and check the box
on that line. If you received capital gain
distributions as a nominee (that is, they
were paid to you but actually belong to
someone else), report on line 14 only
the amount that belongs to you. Include
a statement showing the full amount
you received and the amount you
received as a nominee.
See chapter 1 of Pub. 550 for filing
requirements for Forms 1099-DIV and
1096.
If you do not have to file
Schedule D (Form 1040), use
the Qualified Dividends and
Capital Gain Tax Worksheet on page
21 to figure your tax.
Line 15 — Other gains or (losses). If
you sold or exchanged assets used in a
U.S. trade or business, see the
Instructions for Form 4797.
Lines 16a and 16b — IRA
distributions. You should receive a
Form 1099-R showing the total amount
of any distribution from your individual
retirement arrangement (IRA) before
income tax or other deductions were
withheld. This amount should be shown
in box 1 of Form 1099-R. Unless
otherwise noted in the line 16a and 16b
instructions, an IRA includes a
traditional IRA, Roth IRA, simplified
employee pension (SEP) IRA, and a
savings incentive match plan for
employees (SIMPLE) IRA. Except as
provided in the following exceptions,
leave line 16a blank and enter the total
distribution (from Form 1099-R, box 1)
on line 16b.
Exception 1. Enter the total
distribution on line 16a if you rolled over
part or all of the distribution from one:
• IRA to another IRA of the same type
(for example, from one traditional IRA
to another traditional IRA),
• SEP or SIMPLE IRA to a traditional
IRA, or
• IRA to a qualified plan other than an
IRA.
Also, enter “Rollover” next to line
16b. If the total distribution was rolled
over in a qualified rollover, enter -0- on
line 16b. If the total distribution was not
rolled over in a qualified rollover, enter
TIP

Instructions for Form 1040NR (2010)

the part not rolled over on line 16b
unless Exception 2 applies to the part
not rolled over. Generally, a qualified
rollover must be made within 60 days
after the day you received the
distribution. For more details on
rollovers, see Pub. 590, Individual
Retirement Arrangements (IRAs).
If you rolled over the distribution into
a qualified plan other than an IRA or
you made the rollover in 2011, include
a statement explaining what you did.
Exception 2. If any of the following
apply, enter the total distribution on line
16a and see Form 8606 and its
instructions to figure the amount to
enter on line 16b.
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to
any of your traditional or SEP IRAs for
2010 or an earlier year. If you made
nondeductible contributions to these
IRAs for 2010, also see Pub. 590.
2. You received a distribution from a
Roth IRA. But if either (a) or (b) below
applies, enter -0- on line 16b; you do
not have to see Form 8606 or its
instructions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made a
contribution (including a conversion) to
a Roth IRA for 2005 or an earlier year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
3. You converted part or all of a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2010.
4. You had a 2009 or 2010 IRA
contribution returned to you, with the
related earnings or less any loss, by the
due date (including extensions) of your
tax return for that year.
5. You made excess contributions
to your IRA for an earlier year and had
them returned to you in 2010.
6. You recharacterized part or all of
a contribution to a Roth IRA as a
traditional IRA contribution, or vice
versa.
Exception 3. If the distribution is a
qualified charitable distribution (QCD),
enter the total distribution on line 16a. If
the total amount distributed is a QCD,
enter -0- on line 16b. If only part of the
distribution is a QCD, enter the part that
is not a QCD on line 16b unless
Exception 2 applies to that part. Enter
“QCD” next to line 16b.
A QCD is a distribution made directly
by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive
tax-deductible contributions (with
certain exceptions). You must have
been at least age 701/2 when the
distribution was made. Your total QCDs
for the year cannot be more than
$100,000. The amount of the QCD is
limited to the amount that would

-13-

otherwise be included in your income. If
your IRA includes nondeductible
contributions, the distribution is first
considered to be paid out of otherwise
taxable income. See Pub. 590 for
details.
You cannot claim a charitable
contribution deduction for any
CAUTION
QCD not included in your
income.

!

If a QCD is made in January
2011, you can elect to treat it as
made in 2010. See Pub. 590.
Exception 4. If the distribution is a
qualified health savings account (HSA)
funding distribution (HFD), enter the
total distribution on line 16a. If the total
amount distributed is an HFD and you
elect to exclude it from income, enter
-0- on line 16b. If only part of the
distribution is an HFD and you elect to
exclude that part from income, enter
the part that is not an HFD on line 16b
unless Exception 2 applies to that part.
Enter “HFD” next to line 16b.
An HFD is a distribution made
directly by the trustee of your IRA
(other than an ongoing SEP or SIMPLE
IRA) to your HSA. If eligible, you
generally can elect to exclude an HFD
from your income once in your lifetime.
You cannot exclude more than the limit
on HSA contributions or more than the
amount that otherwise would be
included in your income. If your IRA
includes nondeductible contributions,
the HFD is first considered to be paid
out of otherwise taxable income.
See Pub. 969 for more details.
TIP

The amount of an HFD reduces
the amount you can contribute
CAUTION
to your HSA for the year. If you
fail to maintain eligibility for an HSA for
the 12 months following the month of
the HFD, you may have to report the
HFD as income and pay an additional
tax. See Form 8889, Part III.
See Pub. 590 for details.
More than one exception applies.
If more than one exception applies,
include a statement showing the
amount of each exception, instead of
making an entry next to line 16b. For
example: “Line 16b – $1,000 Rollover
and $500 HFD.”
More than one distribution. If you
received more than one distribution,
figure the taxable amount of each
distribution and enter the total of the
taxable amounts on line 16b. Enter the
total amount of those distributions on
line 16a.

!

You may have to pay an
additional tax if: (a) you received
CAUTION
an early distribution from your
IRA and the total was not rolled over, or
(b) you were born before July 1, 1939,
and received less than the minimum

!

required distribution from your
traditional, SEP, and SIMPLE IRAs.
See the instructions for line 56 on page
26 for details.
Lines 17a and 17b — Pensions and
annuities. Use line 17a to report
certain pension distributions. Use line
17b to report the taxable portion of
those pension distributions.
You should receive a Form 1042-S
or 1099-R showing the total amount of
your pension and annuity payments
before income tax or other deductions

were withheld. This amount should be
shown in box 1 of Form 1099-R or in
box 2 of Form 1042-S. Pension and
annuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. For details on rollovers
and lump-sum distributions, see page
15.
Report the part of any distribution
that is effectively connected with the
conduct of a trade or business in the
United States on lines 17a and 17b. In
general, the gross amount of any

Simplified Method Worksheet — Lines 17a and 17b

distribution that is not effectively
connected income is subject to 30%
withholding (unless reduced or
eliminated by treaty). Report this
income on Schedule NEC, line 7.
Do not include the following
payments on lines 17a and 17b.
Instead, report them on line 8.
• Disability pensions received before
you reach the minimum retirement age
set by your employer.
• Corrective distributions (including any
earnings) of excess salary deferrals or

Keep for Your Records

Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death
benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on
Form 1040NR, line 17b. Enter the total pension or annuity payments received in 2010 on Form 1040NR, line 17a.
1.
2.

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

Enter the total pension or annuity payments received in 2010. Also, enter this amount on Form 1040NR, line 17a . . .
Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of
last year’s worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below.
3.
Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year’s worksheet . . . . . . . . . . . . . .
6.
Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form
1040NR, line 17b. If your Form 1042-S or Form 1099-R shows a larger amount, use the amount on this line instead of
the amount from Form 1042-S or Form 1099-R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Was your annuity starting date before 1987?
Yes.
No.

STOP

1.

8.
9.

Leave line 10 blank.

Add lines 6 and 8. This is the amount you have recovered tax free through 2010. You will
need this number when you fill out this worksheet next year. . . . . . . . . . . . . . . . . . . . . . . .

10.

Table 1 for Line 3 Above
IF the age at annuity starting
date (see page 15) was —

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

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

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

300
260
240
170
120

360
310
260
210
160

Table 2 for Line 3 Above
IF the combined ages at annuity
starting date (see page 15) were . . .

THEN enter on line 3 . . .

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

410
360
310
260
210

-14-

Instructions for Form 1040NR (2010)

excess contributions to retirement
plans. The plan must advise you of the
year(s) the distributions are includible in
income.
If you received a Form 1042-S
or 1099-R that shows federal
income tax withheld, attach it to
Form 1040NR.
Effectively connected pension
distributions. If you performed
services in the United States while you
were a nonresident alien, your income
generally is effectively connected with a
U.S. trade or business. (See section
864 for details and exceptions.) If you
worked in the United States after
December 31, 1986, the part of each
pension distribution that is attributable
to the services you performed after
1986 is income that is effectively
connected with a U.S. trade or
business.
Example. You worked in the United
States from January 1, 1980, through
December 31, 1989 (10 years). You
now receive monthly pension payments
from your former U.S. employer’s
pension plan. 70% of each payment is
attributable to services you performed
during 1980 through 1986 (7 years) and
30% of each payment is attributable to
services you performed during 1987
through 1989 (3 years). Include 30% of
each pension payment in the total
amount that you report on line 17a.
Include 70% of each payment in the
total amount that you report in the
appropriate column on Schedule NEC,
line 7.
In most cases, the effectively
connected pension distribution will be
fully taxable in the United States, so
you must enter it on line 17b. However,
in some situations, you can report a
lower amount on line 17b. The most
common situations are where:
• All or a portion of your pension
payment is exempt from U.S. tax,
• A portion of your pension payment is
attributable to after-tax contributions to
the pension plan, or
• The payment is rolled over to another
retirement plan.
See chapter 3 of Pub. 519; Pub.
575, Pension and Annuity Income; or
Pub. 939, General Rule for Pensions
and Annuities, for more information.
Fully taxable pensions and
annuities. Your payments are fully
taxable if (a) you did not contribute to
the cost (defined on this page) of your
pension or annuity, or (b) you got your
entire cost back tax free before 2010. If
your pension or annuity is fully taxable,
enter the total pension or annuity
payments on line 17b; do not make an
entry on line 17a.
If you received a Form RRB-1099-R,
see Pub. 575 to find out how to report
your benefits.
TIP

Instructions for Form 1040NR (2010)

Partially taxable pensions and
annuities. Enter the total pension or
annuity payments on line 17a. If your
Form 1042-S or Form 1099-R does not
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 17b. But if your annuity starting
date (defined below) was after July 1,
1986, see Simplified method below to
find out if you must use that method to
figure the taxable part.
You can ask the IRS to figure the
taxable part for you for a $1,000 fee.
For details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 17b. But you may be able to report
a lower taxable amount by using the
General Rule or the Simplified Method.
If you received Form 1042-S, you must
figure the taxable part by using the
General Rule or the Simplified Method.
Simplified method. You must use
the Simplified Method if (a) your annuity
starting date (defined below) was after
July 1, 1986, and you used this method
last year to figure the taxable part, or
(b) your annuity starting date was after
November 18, 1996, and both of the
following apply.
• The payments are from a qualified
employee plan, a qualified employee
annuity, or a tax-sheltered annuity.
• On your annuity starting date, either
you were under age 75 or the number
of years of guaranteed payments was
fewer than five. See Pub. 575 for the
definition of guaranteed payments.
If you must use the Simplified Method,
complete the worksheet on page 14 to
figure the taxable part of your pension
or annuity.
See Pub. 575 for more details on
the Simplified Method.
Annuity starting date. Your
annuity starting date is the later of the
first day of the first period for which you
received a payment or the date the
plan’s obligations became fixed.
Age (or combined ages) at annuity
starting date. If you are the retiree,
use your age on the annuity starting
date. If you are the survivor of a retiree,
use the retiree’s age on his or her
annuity starting date. But if your annuity
starting date was after 1997 and the
payments are for your life and that of
your beneficiary, use your combined
ages on the annuity starting date.
If you are the beneficiary of an
employee who died, see Pub. 575. If
there is more than one beneficiary, see
Pub. 575 to figure each beneficiary’s
taxable amount.
Cost. Your cost is generally your
net investment in the plan as of the
annuity starting date. It does not
include pre-tax contributions. Your net
investment should be shown in box 9b

-15-

of Form 1099-R for the first year you
received payments from the plan. You
must figure your net investment if you
received Form 1042-S.
Rollovers. Generally, a qualified
rollover is a tax-free distribution of cash
or other assets from one retirement
plan that is contributed to another plan
within 60 days of receiving the
distribution. However, a qualified
rollover to a Roth IRA or a designated
Roth account generally is not a tax-free
distribution. Use lines 17a and 17b to
report a qualified rollover, including a
direct rollover, from one qualified
employer’s plan to another or to an IRA
or SEP.
Enter on line 17a the distribution
from box 1 of Form 1099-R or box 2 of
Form 1042-S. From this amount,
subtract any contributions (usually
shown in box 5 of Form 1099-R or
figured by you if you received Form
1042-S) that were taxable to you when
made. From that result, subtract the
amount of the qualified rollover. Enter
the remaining amount on line 17b. If the
remaining amount is zero and you have
no other distribution to report on line
17b, enter zero on line 17b. Also, enter
‘‘Rollover’’ next to line 17b.
See Pub. 575 for more details on
rollovers, including special rules that
apply to rollovers from designated Roth
accounts, partial rollovers of property,
and distributions under qualified
domestic relations orders.
Rollovers to a Roth IRA or a
designated Roth account ( other
than from a designated Roth
account). Enter on line 17a the
distribution from box 1 of Form 1099-R
or box 2 of Form 1042-S. See Form
8606 and its instructions to figure the
amount to enter on line 17b.
Lump-sum distributions. If you
received a lump-sum distribution from a
profit-sharing or retirement plan, your
Form 1099-R should have the “Total
distribution” box in box 2b checked.
You need to figure this on your own if
you received Form 1042-S. You may
owe an additional tax if you received an
early distribution from a qualified
retirement plan and the total amount
was not rolled over in a qualified
rollover. For details, see the instructions
for line 56 on page 26.
Enter the total distribution on line
17a and the taxable part on line 17b.
For details, see Pub. 575.
You may be able to pay less tax
on the distribution if you were
born before January 2, 1936, or
you are the beneficiary of a deceased
employee who was born before
January 2, 1936. For details, see Form
4972.
TIP

Line 18 — Rental real estate,
royalties, partnerships, trusts, etc.
Report income or loss from rental real
estate, royalties, partnerships, estates,
trusts, and residual interests in real
estate mortgage investment conduits
(REMICs) on line 18. Use Schedule E
(Form 1040) to figure the amount to
enter on line 18 and attach Schedule E
(Form 1040) to your return. For more
detailed instructions for completing
Schedule E, see the Instructions for
Schedule E (Form 1040).
If you are electing to treat
income from real property
located in the United States as
effectively connected with a U.S. trade
or business, see Income You Can Elect
To Treat as Effectively Connected With
a U.S. Trade or Business on page 7 for
more details on the election statement
you must attach. If you do not make the
election, report rental income on
Schedule NEC, line 6. See Income from
Real Property in chapter 4 of Pub. 519
for more details.
Line 19 — Farm income or (loss).
Report farm income and expenses on
line 19. Use Schedule F (Form 1040) to
figure the amount to enter on line 19
and attach Schedule F (Form 1040) to
your return. For more detailed
instructions for completing Schedule F,
see the Instructions for Schedule F
(Form 1040). Also see Pub. 225,
Farmer’s Tax Guide, for samples of
filled-in forms and schedules and a list
of important dates that apply to
farmers.
Line 20 — Unemployment
compensation. You should receive a
Form 1099-G showing in box 1 the total
unemployment compensation paid to
you in 2010. Report this amount on line
20. However, if you made contributions
to a governmental unemployment
compensation program and you are not
itemizing deductions, reduce the
amount you report on line 20 by those
contributions.
If you received an overpayment of
unemployment compensation in 2010
and you repaid any of it in 2010,
subtract the amount you repaid from
the total amount you received. Enter
the result on line 20. Also, enter
“Repaid” and the amount you repaid on
the dotted line next to line 20. If, in
2010, you repaid unemployment
compensation that you included in
gross income in an earlier year, you
can deduct the amount repaid on
Schedule A (Form 1040NR), line 11.
But if you repaid more than $3,000, see
Repayments in Pub. 525 for details on
how to report the repayment.
Line 21 — Other income. Use line 21
to report any other income effectively
connected with your U.S. business that
is not reported elsewhere on your
TIP

return or other schedules. List the type
and amount of income. If necessary,
include a statement showing the
required information. For more details,
see Miscellaneous Income in Pub. 525.
Examples of income to report on line 21
include the following.
Taxable distributions from a
Coverdell education savings account
(ESA) or a qualified tuition program
(QTP). Distributions from these
accounts may be taxable if (a) they are
more than the qualified higher
education expenses of the designated
beneficiary in 2010, and (b) they were
not included in a qualified rollover. See
Pub. 970.
Nontaxable distributions from these
accounts, including rollovers, do not
have to be reported on Form 1040NR.
You may have to pay an
additional tax if you received a
CAUTION
taxable distribution from a
Coverdell ESA or a QTP. See the
Instructions for Form 5329.
Taxable distributions from a
health savings account (HSA) or an
Archer MSA. Distributions from these
accounts may be taxable if (a) they are
more than the unreimbursed qualified
medical expenses of the account
beneficiary or account holder in 2010,
and (b) they were not included in a
qualified rollover. See Pub. 969.

!

You may have to pay an
additional tax if you received a
CAUTION
taxable distribution from an HSA
or an Archer MSA. See the Instructions
for Form 8889 for HSAs or the
Instructions for Form 8853 for Archer
MSAs.
Amounts deemed to be income
from an HSA because you did not
remain an eligible individual during
the testing period. See Form 8889,
Part III.
Alternative trade adjustment
assistance (ATAA) or reemployment
trade adjustment assistance (RTAA)
payments. These payments should
be shown in box 5 of Form 1099-G.
Recapture of a charitable
contribution deduction relating to
the contribution of a fractional
interest in tangible personal
property. See Fractional Interest in
Tangible Personal Property in Pub.
526, Charitable Contributions. Interest
and an additional 10% tax apply to the
amount of the recapture. See the
instructions for line 59 on page 27.
Recapture of a charitable
contribution deduction if the
charitable organization disposes of
the donated property within 3 years
of the contribution. See Recapture if
no exempt use in Pub. 526.
Canceled debts. These amounts
may be shown in box 2 of Form 1099-C

!

-16-

or Form 1042-S. However, part or all of
your income from the cancellation of
debt may be nontaxable. See Pub.
4681 or go to IRS.gov and enter
“canceled debt” or “foreclosure” in the
search box.
Income that is not effectively
connected. Report other income on
Schedule NEC if it is not effectively
connected with a U.S. trade or
business.
Line 22 — Treaty-exempt income.
Report on line 22 the total of all your
income that is exempt from tax by an
income tax treaty, including both
effectively connected income and not
effectively connected income. Do not
include this exempt income on line 23.
You must complete item L of Schedule
OI on page 5 of Form 1040NR to report
income that is exempt from U.S. tax.

Adjusted Gross Income
Line 24 — Educator expenses. If you
were an eligible educator in 2010, you
can deduct on line 24 up to $250 of
qualified expenses you paid in 2010.
You may be able to deduct expenses
that are more than the $250 limit on
Schedule A (Form 1040NR), line 9. An
eligible educator is a kindergarten
through grade 12 teacher, instructor,
counselor, principal, or aide who
worked in a school for at least 900
hours during a school year.
Qualified expenses include ordinary
and necessary expenses paid in
connection with books, supplies,
equipment (including computer
equipment, software, and services),
and other materials used in the
classroom. An ordinary expense is one
that is common and accepted in your
educational field. A necessary expense
is one that is helpful and appropriate for
your profession as an educator. An
expense does not have to be required
to be considered necessary.
Qualified expenses do not include
expenses for home schooling or for
nonathletic supplies for courses in
health or physical education.
You must reduce your qualified
expenses by the following amounts.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• Nontaxable qualified tuition program
earnings or distributions.
• Any nontaxable distribution of
Coverdell education savings account
earnings.
• Any reimbursements you received for
these expenses that were not reported
to you in box 1 of your Form W-2.
For more details, see Pub. 529.
Line 25 — Health savings account
(HSA) deduction. You may be able to
take this deduction if contributions
Instructions for Form 1040NR (2010)

(other than employer contributions,
rollovers, and qualified HSA funding
distributions from an IRA) were made to
your HSA for 2010. See Form 8889.
Line 26 — Moving expenses.
Employees and self-employed persons
(including partners) can deduct certain
moving expenses. The move must be in
connection with employment that
generates effectively connected
income.
If you moved in connection with your
job or business or started a new job,
you may be able to take this deduction.
But your new workplace must be at
least 50 miles farther from your old
home than your old home was from
your old workplace. If you had no
former workplace, your new workplace
must be at least 50 miles from your old
home. The deduction generally is
limited to moves to or within the United
States or its possessions. If you meet
these requirements, see Pub. 521. Use
Form 3903 to figure the amount to
enter on this line.

Self-Employed Health Insurance
Deduction Worksheet — Line 29

Before you begin:

u

u

Line 27 — One-half of
self-employment tax. If you were
self-employed and owe
self-employment tax, fill in Schedule SE
(Form 1040) to figure the amount of
your deduction. See the instructions for
Schedule SE (Form 1040) for more
information.
Line 28 — Self-employed SEP,
SIMPLE, and qualified plans. If you
were self-employed or a partner, you
may be able to take this deduction. See
Pub. 560, Retirement Plans for Small
Business; or, if you were a minister,
Pub. 517, Social Security and Other
Information for Members of the Clergy
and Religious Workers.
Line 29 — Self-employed health
insurance deduction. You may be
able to deduct the amount you paid for
health insurance for yourself, your
spouse, and your dependents. Effective
March 30, 2010, the insurance also can
cover your child (defined on this page)
who was under age 27 at the end of

Keep for Your Records

If, during 2010, you were an eligible trade adjustment
assistance (TAA) recipient, alternative TAA (ATAA)
recipient, reemployment trade adjustment assistance
(RTAA) recipient, or Pension Benefit Guaranty
Corporation (PBGC) pension recipient, see the Note on
this page.
Be sure you have read the Exception on this page to see
if you can use this worksheet instead of Pub. 535,
Business Expenses, to figure your deduction.

1. Enter the total amount paid in 2010 for health insurance coverage
established under your business for 2010 for you, your spouse,
and your dependents. Effective March 30, 2010, your insurance
can also cover your child who was under age 27 at the end of
2010, even if the child was not your dependent. But do not include
amounts for any month you were eligible to participate in an
employer-sponsored health plan (explained on this page) . . . . . .
2a. Enter your net profit* and any other earned income** from the
business under which the insurance plan is established (excluding
the self-employed health insurance deduction), minus any
deduction on Form 1040NR, line 28. Do not include Conservation
Reserve Program payments exempt from self-employment tax . . .
2b. If you pay self-employment tax, complete Schedule SE (Form
1040) as a worksheet for purposes of this line. When completing
Section A, line 3, or Section B, line 3, of the worksheet Schedule
SE, treat the amount from Form 1040NR, line 29, as zero. Enter
on this line the amount shown on that worksheet Schedule SE,
Section A, line 6, or Section B, line 13 . . . . . . . . . . . . . . . . . . . .
2c. Subtract line 2b from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Self-employed health insurance deduction. Enter the smaller
of line 1 or line 2c here and on Form 1040NR, line 29 . . . . . . . . .

1.

2a.

2b.
2c.
3.

*If you used either optional method to figure your net earnings from self-employment,
do not enter your net profit. Instead, enter the amount from Schedule SE (Form
1040), Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or
licensing of property you created. However, it does not include capital gain income.
Instructions for Form 1040NR (2010)

-17-

2010, even if the child was not your
dependent.
One of the following statements
must be true.
• You were self-employed and had a
net profit for the year.
• You used one of the optional
methods to figure your net earnings
from self-employment on Schedule SE
(Form 1040).
A child includes your son, daughter,
stepchild, adopted child, or foster child
(defined on page 8).
The insurance plan must be
established under your business. Your
personal services must have been a
material income-producing factor in the
business.
But if you were also eligible to
participate in any subsidized health
plan maintained by your or your
spouse’s employer for any month or
part of a month in 2010, amounts paid
for health insurance coverage for that
month cannot be used to figure the
deduction. In addition, effective March
30, 2010, if you were eligible for any
month or part of a month, to participate
in any subsidized health plan
maintained by the employer of either
your dependent or your child who was
under age 27 at the end of 2010, do not
use amounts paid for coverage for that
month to figure the deduction.
Example If you were eligible to
participate in a subsidized health plan
maintained by your spouse’s employer
from September 30 through December
31, you cannot use amounts paid for
health insurance coverage for
September through December to figure
your deduction.
Note. If, during 2010, you were an
eligible trade adjustment assistance
(TAA) recipient, alternative TAA (ATAA)
recipient, reemployment trade
adjustment assistance (RTAA)
recipient, or Pension Benefit Guaranty
Corporation (PBGC) pension recipient,
you must complete Form 8885 before
completing the worksheet on this page.
When figuring the amount to enter on
line 1 of the worksheet on this page, do
not include:
• Any amounts you included on Form
8885, line 4,
• Any qualified health insurance
premiums you paid to “U.S.
Treasury-HCTC,” or
• Any health coverage tax credit
advance payments shown in box 1 of
Form 1099-H.
If you qualify to take the deduction,
use the worksheet on this page to
figure the amount you can deduct.
Exception. Use Pub. 535 instead
of the worksheet on this page to figure
your deduction if either of the following
applies.

• You had more than one source of

income subject to self-employment tax.
• You are using amounts paid for
qualified long-term care insurance to
figure the deduction.

Line 30 — Penalty on early
withdrawal of savings. The Form
1099-INT or Form 1099-OID you
received will show the amount of any
penalty you were charged.

Line 31 — Scholarship and fellowship
grants excluded. If you received a
scholarship or fellowship grant and
were a degree candidate, enter
amounts used for tuition and
course-related expenses (fees, books,
supplies, and equipment), but only to

IRA Deduction Worksheet—Line 32

Keep for Your Records

If you were age 701/2 or older at the end of 2010, you cannot deduct any contributions made to your traditional IRA or treat
them as nondeductible contributions. Do not complete this worksheet for anyone age 701/2 or older at the end of 2010.

!

CAUTION

Before you begin:

u
u
u

1.

Be sure you have read the list on page 19. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 35 (see the instructions for
line 35 on page 21).
If you checked filing status box 3, 4, or 5, and you lived apart from your spouse for all of 2010, enter “D”
on the dotted line next to Form 1040NR, line 32. If you do not, you may get a math error notice from the
IRS.

Were you covered by a retirement plan (see page 20)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

Next. If you checked “No” on line 1, skip lines 2 through 6, enter the applicable amount
below on line 7, and go to line 8.
• $5,000, if under age 50 at the end of 2010.
• $6,000, if age 50 or older but under age 701/2 at the end of 2010.
Otherwise, go to line 2.
2.

Enter the amount shown below that applies to you.

• Single or you checked filing status box 3, 4, or 5 and you lived apart
from your spouse for all of 2010, enter $66,000

• Qualifying widow(er), enter $109,000
• You checked filing status box 3, 4, or 5 and you lived with your spouse at
any time in 2010, enter $10,000

3.

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

3.

4.

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

4.

}

5.

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

6.

Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Subtract line 5 from line 2. Follow the instruction below that applies to you.
Yes.
• If single, or you checked filing status box 3, 4, or 5, and the result is
$10,000 or more, enter the applicable amount below on line 7 and go to
line 8.
i. $5,000, if under age 50 at the end of 2010.
ii. $6,000, if age 50 or older but under age 701/2 at the end of 2010.
Otherwise, go to line 7.
• If qualifying widow(er), and the result is $20,000 or more, enter the

applicable amount below on line 7 and go to line 8.
i. $5,000, if under age 50 at the end of 2010.
ii. $6,000 if age 50 or older but under age 701/2 at the end of 2010.
Otherwise, go to line 7.

-18-

}

2.

5.

6.

Instructions for Form 1040NR (2010)

IRA Deduction Worksheet—Line 32 (continued)
7.

8.

Multiply line 6 by the percentage below that applies to you. If the result is not a
multiple of $10, increase it to the next multiple of $10 (for example, increase
$490.30 to $500). If the result is $200 or more, enter the result. But if it is less than
$200, enter $200.
• Single or you checked filing status box 3, 4, or 5, multiply by 50% (.50) (or by
60% (.60) if you are age 50 or older at the end of 2010)
• Qualifying widow(er), multiply by 25% (.25) (or by 30% (.30) if you are age 50 or
older at the end of 2010). But if you checked ‘‘No’’ on line 1, then multiply by 50%
(.50) (or by 60% (.60) if age 50 or older at the end of 2010)

}

7.

Enter the total of your wages, salaries, tips, etc.
Generally, this is the amount reported in box 1 of Form
W-2. See below for exceptions. . . . . . . . . . . . . . . . . . . .

8.

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

9.

10.

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

10.

11.

Enter traditional IRA contributions made, or that will made by April 18, 2011, for 2010
to your IRA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

12.

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

12.

9.

the extent the amounts are included on
line 12. See the examples in the
instructions for line 12 on page 12.
Line 32 — IRA deduction. If you
made contributions to a traditional
individual retirement arrangement (IRA)
for 2010, you may be able to take an
IRA deduction. But you must have had
earned income to do so. If you were
self-employed, earned income is
generally your net earnings from
self-employment if your personal
services were a material
income-producing factor. See Pub. 590
for more details.
A statement should be sent to you
by May 31, 2011, that shows all
contributions to your traditional IRA for
2010.
If you made any nondeductible
contributions to a traditional IRA
for 2010, you must report them
on Form 8606.
Use the worksheet on page 18 and
this page to figure the amount, if any, of
your IRA deduction. But read the
following list before you fill in the
worksheet.
1. If you were age 701/2 or older at
the end of 2010, you cannot deduct any
TIP

Instructions for Form 1040NR (2010)

contributions made to your traditional
IRA for 2010 or treat them as
nondeductible contributions.
2. You cannot deduct contributions
to a Roth IRA. But you may be able to
take the retirement savings
contributions credit (saver’s credit). See
the instructions for line 47 on page 23.
3. You cannot deduct elective
deferrals to a 401(k) plan, 403(b) plan,
section 457 plan, SIMPLE plan, or the
federal Thrift Savings Plan. These
amounts are not included as income in
box 1 of your Form W-2. But you may
be able to take the retirement savings
contributions credit. See the
instructions for line 47 on page 23.
4. If you made contributions to your
IRA in 2010 that you deducted for
2009, do not include them in the
worksheet.
5. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 7 of Form
1099-MISC, do not include that income
on line 8 of the worksheet. The income
should be shown in (a) box 11 of your
Form W-2, (b) box 12 of your Form W-2
with code Z, or (c) box 15b of Form

-19-

1099-MISC. If it is not, contact your
employer or the payer for the amount of
the income.
6. You cannot deduct contributions
to your spouse’s IRA.
7. Do not include qualified rollover
contributions in figuring your deduction.
Instead, see the instructions for lines
16a and 16b on page 13.
8. Do not include trustees’ fees that
were billed separately and paid by you
for your IRA. These fees can be
deducted only as an itemized deduction
on Schedule A.
9. If the total of your IRA deduction
on line 32 plus any nondeductible
contribution to your traditional IRAs
shown on Form 8606 is less than your
total traditional IRA contributions for
2010, see Pub. 590 for special rules.
By April 1 of the year after the
year in which you turn age 701/2,
you must start taking minimum
required distributions from your
traditional IRA. If you do not, you may
have to pay a 50% additional tax on the
amount that should have been
distributed. For details, including how to
figure the minimum required
distribution, see Pub. 590.
TIP

Were you covered by a retirement
plan? If you were covered by a
retirement plan (qualified pension,
profit-sharing (including 401(k)),
annuity, SEP, SIMPLE, etc.) at work or
through self-employment, your IRA
deduction may be reduced or
eliminated. But you still can make
contributions to an IRA even if you
cannot deduct them. In any case, the
income earned on your IRA
contributions is not taxed until it is paid
to you.
The “Retirement plan” box in box 13
of Form W-2 should be checked if you
were covered by a plan at work even if
you were not vested in the plan. You
also are covered by a plan if you were
self-employed and had a SEP,
SIMPLE, or qualified retirement plan.
If you were covered by a retirement
plan and you file Form 8815 or you
exclude employer-provided adoption
benefits, see Pub. 590 to figure the
amount, if any, of your IRA deduction.
Special rule for married
individuals. If you checked filing
status box 3, 4, or 5, and you were not
covered by a retirement plan but your
spouse was, you are considered
covered by a plan unless you lived
apart from your spouse for all of 2010.
See Pub. 590 for more details.
You may be able to take the
retirement savings contributions
credit. See the line 47
instructions on page 23.
TIP

Student Loan Interest Deduction
Worksheet — Line 33

Before you begin:

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Line 33 — Student loan interest
deduction. You can take this
deduction only if all of the following
apply.
• You paid interest in 2010 on a
qualified student loan (explained
below).
• You checked filing status box 1, 2, or
6.
• Your modified AGI is less than
$75,000. Use lines 2 through 4 of the
worksheet below to figure your modified
AGI.
• You are not claimed as a dependent
on someone else’s (such as your
parent’s) 2010 tax return.
Use the worksheet below to figure
your student loan interest deduction.
Qualified student loan. A qualified
student loan is any loan you took out to
pay the qualified higher education
expenses for any of the following
individuals.
1. Yourself or your spouse.
2. Any person who was your
dependent when the loan was taken
out.
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
a. The person filed a joint return,
b. The person had gross income
that was equal to or more than the
exemption amount for that year ($3,650
for 2010), or
c. You could be claimed as a
dependent on someone else’s return.

Keep for Your Records

Figure any write-in adjustments to be entered on the
dotted line next to line 35 (see the instructions for line 35
on page 21).
See the instructions for line 33 on this page.

1. Enter the total interest you paid in 2010 on qualified student loans
(see above). Do not enter more than $2,500 . . . . . . . . . . . . . . . . .
2. Enter the amount from Form 1040NR, line 23 . . . . . 2.
3. Enter the total of the amounts from Form 1040NR,
lines 24 through 32, plus any write-in adjustments
you entered on the dotted line next to line 35 . . . . . . 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . 4.
5. Is line 4 more than $60,000?
❏ No. Skip lines 5 and 6, enter -0- on line 7, and go
to line 8.
❏ Yes. Subtract $60,000 from line 4 . . . . . . . . . . . . 5.
6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to at
least three places). If the result is 1.000 or more, enter 1.000 . . . . .
7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Student loan interest deduction. Subtract line 7 from line 1. Enter
the result here and on Form 1040NR, line 33. Do not include this
amount in figuring any other deduction on your return (such as on
Schedule A (Form 1040NR), Schedule C (Form 1040), Schedule E
(Form 1040), etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

-20-

1.

6.
7.

8.

.

The person for whom the expenses
were paid must have been an eligible
student (see below). However, a loan is
not a qualified student loan if (a) any of
the proceeds were used for other
purposes, or (b) the loan was from
either a related person or a person who
borrowed the proceeds under a
qualified employer plan or a contract
purchased under such a plan. To find
out who is a related person, see Pub.
970.
Qualified higher education
expenses. 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 box 1 of Form(s) W-2.
• Excludable U.S. series EE and I
savings bond interest from Form 8815.
• Any nontaxable distribution of
qualified tuition program earnings.
• Any nontaxable distribution of
Coverdell education savings account
earnings.
• 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.
Eligible student. An eligible student
is a person who:
• Was enrolled in a degree, certificate,
or other program (including a program
of study abroad that was approved for
credit by the institution at which the
student was enrolled) leading to a
recognized educational credential at an
eligible educational institution, and
• Carried at least half the normal
full-time workload for the course of
study he or she was pursuing.
Line 34 — Domestic production
activities deduction. You may be
able to deduct up to 9% of your
qualified production activities income
from the following activities.
1. Construction of real property
performed in the United States.
2. Engineering or architectural
services performed in the United States
for construction of real property in the
United States.
3. Any lease, rental, license, sale,
exchange, or other disposition of:
a. Tangible personal property,
computer software, and sound
recordings that you manufactured,
produced, grew, or extracted in whole
Instructions for Form 1040NR (2010)

or in significant part in the United
States;
b. Any qualified film you produced;
or
c. Electricity, natural gas, or potable
water you produced in the United
States.
In certain cases, the references
above to the United States include
Puerto Rico.
Your deduction may be reduced if
you had oil-related qualified production
activities income.
The deduction does not apply to
income derived from:
• The sale of food and beverages you
prepared at a retail establishment;
• Property you leased, licensed, or
rented for use by any related person;
• The transmission or distribution of
electricity, natural gas, or potable water;
or
• The lease, rental, license, sale,
exchange, or other disposition of land.
For details, see Form 8903 and its
instructions.
Line 35. Include in the total on line 35
any of the following write-in

adjustments that are related to your
effectively-connected income. To find
out if you can take the deduction, see
the form or publication indicated. On
the dotted line next to line 35, enter the
amount of your deduction and identify it
as indicated.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”
• Performing-arts-related expenses
(see Form 2106 or 2106-EZ). Identify
as “QPA.”
• Reforestation amortization and
expenses (see Pub. 535). Identify as
“RFST.”
• Repayment of supplemental
unemployment benefits under the
Trade Act of 1974 (see Pub. 525).
Identify as “Sub-Pay TRA.”
• Contributions to section
501(c)(18)(D) pension plans (see Pub.
525). Identify as “501(c)(18)(D).”
• Contributions by certain chaplains to
section 403(b) plans (see Pub. 517).
Identify as “403(b).”
• Attorney fees and court costs for
actions involving certain unlawful
discrimination claims, but only to the
extent of effectively connected gross

Qualified Dividends and Capital Gain Tax Worksheet — Line 42

Before you begin:

u
u

income from such actions (see Pub.
525). Identify as “UDC.”
• Attorney fees and court costs you
paid in connection with an award from
the IRS for information you provided
that helped the IRS detect tax law
violations, up to the amount of the
award includible in your gross income.
Identify as “WBF.”
Line 36 — Adjusted gross income. If
line 36 is less than zero, you may have
a net operating loss that you can carry
to another tax year. See Form 1045
and its instructions for details.

Tax Computation on
Income Effectively
Connected With a U.S.
Trade or Business
Line 38 — Itemized deductions.
Enter the total itemized deductions from
line 17 of Schedule A on page 3 of the
form.
Note. Residents of India who were
students or business apprentices may
be able to take the standard deduction

Keep for Your Records

See the instructions for line 42 on page 22 to see if you can use this worksheet to figure your tax.
If you do not have to file Schedule D (Form 1040) and you received capital gain distributions, be sure
you checked the box on line 14 of Form 1040NR.

1. Enter the amount from Form 1040NR, line 41 . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the amount from Form 1040NR, line 10b . . . . . . . . . .
2.
3. Are you filing Schedule D (Form 1040)?
❏ Yes. Enter the smaller of line 15 or 16 of Schedule
D. If either line 15 or line 16 is blank or a loss,
3.
enter -0-.
❏ No. Enter the amount from Form 1040NR, line 14.
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter:
• $34,000 if you checked filing status box 1, 2, 3, 4, or 5
• $68,000 if you checked filing status box 6
6.
7. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . . . . . . . .
9.
10. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . .
10.
11. Enter the amount from line 9 . . . . . . . . . . . . . . . . . . .
11.
12. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . .
12.
13. Multiply line 12 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet* . . . . . . .
15. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet* . . . . . . .
17. Tax on all taxable income. Enter the smaller of line 15 or line 16. Also include this amount on
Form 1040NR, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

}

}

*Estates and trusts must use the Tax Rate Schedules.

Instructions for Form 1040NR (2010)

-21-

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

instead of their itemized deductions.
See Pub. 519 for details.
Line 40 — Deduction for exemptions.
You can claim exemptions only to the
extent of your income that is effectively
connected with a U.S. trade or
business.
Individuals. If you are a
nonresident alien individual, multiply
$3,650 by the total number of
exemptions entered on line 7d. If you
were a resident of South Korea, you
must figure the exemptions for your
spouse and children according to the
proportion your U.S. effectively
connected income bears to your total
income.
See Pub. 519 for more details.
Estates. If you are filing for an
estate, enter $600 on line 40.
Trusts. If you are filing for a trust
whose governing instrument requires it
to distribute all of its income currently,
enter $300 on line 40. If you are filing
for a qualified disability trust (defined in
section 642(b)(2)(C)(ii)), enter $3,650
on line 40. If you are filing for any other
trust, enter $100 on line 40.
Line 42 — Tax. Include in the total on
line 42 all of the following taxes that
apply.
• Tax on your taxable income. Figure
the tax using one of the methods
described on this page.
• Tax from Form 8814 (relating to the
election to report child’s interest or
dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the
appropriate box.
Tax Table or Tax Computation
Worksheet. If you are filing for an
estate or trust, use the Tax Rate
Schedules on page 59.
Individuals. If your taxable income
(line 41) is less than $100,000, you
must use the Tax Table that begins on
page 46 to figure your tax. Be sure you
use the correct column. If you checked
filing status box 3, 4, or 5, you must use
the Married filing separately column. If
your taxable income is $100,000 or
more, use the Tax Computation
Worksheet on page 58.
However, do not use the Tax Table,
Tax Computation Worksheet, or Tax
Rate Schedules to figure your tax if any
of the following applies.
Form 8615. You generally must use
Form 8615 to figure the tax for any
child who had more than $1,900 of
investment income, such as taxable
interest, ordinary dividends, or capital
gains (including capital gain
distributions), that is effectively
connected with a U.S. trade or
business, and who:
1. Was under age 18 at the end of
2010,

2. Was age 18 at the end of 2010
and did not have earned income that
was more than half of the child’s
support, or
3. Was a full-time student over age
18 and under age 24 at the end of 2010
and did not have earned income that
was more than half of the child’s
support.
But if the child files a joint return for
2010 or if neither of the child’s parents
was alive at the end of 2010, do not
use Form 8615 to figure the child’s tax.
A child born on January 1, 1993, is
considered to be age 18 at the end of
2010; a child born on January 1, 1992,
is considered to be age 19 at the end of
2010; a child born on January 1, 1987,
is considered to be age 24 at the end of
2010.
Schedule D Tax Worksheet. If you
have to file Schedule D (Form 1040)
and Schedule D, line 18 or line 19, is
more than zero, use the Schedule D
Tax Worksheet on page D-10 of the
Instructions for Schedule D to figure the
amount to enter on Form 1040NR, line
42.
Qualified Dividends and Capital Gain
Tax Worksheet. If you do not have to
use the Schedule D Tax Worksheet
(see above), use the worksheet on
page 21 to figure the amount to enter
on Form 1040NR, line 42, if any of the
following applies.
• You reported qualified dividends on
Form 1040NR, line 10b.
• You do not have to file Schedule D
(Form 1040) and you reported capital
gain distributions on Form 1040NR, line
14.
• You are filing Schedule D (Form
1040) and Schedule D, lines 15 and 16,
are both more than zero.
Schedule J (Form 1040). If you had
income from farming or fishing
(including certain amounts received in
connection with the Exxon Valdez
litigation), your tax may be less if you
choose to figure it using income
averaging on Schedule J.
Line 43 — Alternative minimum tax.
The tax law gives special treatment to
some kinds of income and allows
special deductions and credits for some
kinds of expenses. If you benefit from
these provisions, you may have to pay
a minimum amount of tax through the
alternative minimum tax. This tax is
figured on Form 6251 for individuals. If
you are filing for an estate or trust, see
Schedule I (Form 1041) and its
instructions to find out if you owe this
tax.
If you have any of the adjustments or
preferences from the list on this page or
you are claiming a net operating loss
deduction, a general business credit, or
the foreign tax credit, you must
complete Form 6251. Otherwise, to see

-22-

if you should complete Form 6251, add
the amount on line 39 of Form 1040NR
to the amounts on lines 3 and 15 of
Schedule A (Form 1040NR). If the total
is more than the dollar amount shown
below that applies to you, fill in Form
6251.
• $47,450 if you checked filing status
box 1 or 2.
• $36,225 if you checked filing status
box 3, 4, or 5.
• $72,450 if you checked filing status
box 6.
Disposition of U.S. real property
interests. If you disposed of a U.S.
real property interest at a gain, you
must make a special computation to
see if you owe this tax. For details, see
page 1 of the Instructions for Form
6251.
Adjustments and Preferences:
• Accelerated depreciation.
• Stock received by exercising an
incentive stock option and you did not
dispose of the stock in the same year.
• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation,
research, experimental, or mining
costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities or passive activities.
• Income from long-term contracts not
figured using the percentage-ofcompletion method.
• Net operating loss deduction.
• Alternative minimum tax adjustments
from an estate, trust, electing large
partnership, or cooperative.
• Section 1202 exclusion.
• Any general business credit in Part I
of Form 3800.
• Empowerment zone and renewal
community employment credit.
• Qualified electric vehicle credit.
• Alternative fuel vehicle refueling
property credit.
• Credit for prior year minimum tax.
Form 6251 should be filled in for
a child if Form 8615 must be
CAUTION
used to figure the child’s tax and
the child’s AGI on Form 1040NR, line
37, exceeds the child’s earned income
by more than $6,700. To find out when
Form 8615 must be used, see this
page.

!

Allowance of certain personal
credits against the AMT. The
following personal credits can decrease
the AMT due.
• Credit for child and dependent care
expenses.
• Mortgage interest credit.
• Credit for nonbusiness energy
property.
• District of Columbia first-time
homebuyer credit.
Instructions for Form 1040NR (2010)

Credits
Line 45 — Foreign tax credit. If you
paid income tax to a foreign country,
you may be able to take this credit, but
only if you:
1. Report income from foreign
sources (see Foreign Income Taxed by
the United States on page 7), and
2. Have paid or owe foreign tax on
that income.
Generally, you must complete and
attach Form 1116 to take this credit.
Exception. You do not have to
complete Form 1116 to take this credit
if all of the following apply.
1. Form 1040NR is being filed for a
nonresident alien individual and not an
estate or trust.
2. All of your gross foreign source
income was from the passive category
(which includes most interest and
dividend income).
3. All the income and any foreign
taxes paid on it were reported to you on
qualified payee statements, such as
Form 1099-INT, Form 1099-DIV, or
similar substitute statements.
4. If you had dividend income from
shares of stock, you held those shares
for at least 16 days.
5. The total of your foreign taxes
was not more than $300.
6. All of your foreign taxes were:
a. Legally owed and not eligible for
a refund, and
b. Paid to countries that are
recognized by the United States and do
not support terrorism.
Note. If you need more information
about these requirements, see the
Instructions for Form 1116.
If you meet all requirements, see
Election To Claim the Foreign Tax
Credit Without Filing Form 1116 in the
Instructions for Form 1116 to figure the
amount to enter on Form 1040NR, line
45. If you do not meet all six
requirements, see Form 1116 to find
out if you can take the credit.
For additional information, see Pub.
514, Foreign Tax Credit.
Line 46 — Credit for child and
dependent care expenses. You may
be able to take this credit if you paid
someone to care for your qualifying
child under age 13 or your dependent
or spouse who could not care for
himself or herself. For details, see the
Instructions for Form 2441.
Line 47 — Retirement savings
contributions credit (saver’s credit).
You may be able to take this credit if
you made (a) contributions, other than
rollover contributions, to a traditional or
Roth IRA; (b) elective deferrals to a
401(k) or 403(b) plan (including
designated Roth contributions) or to a
Instructions for Form 1040NR (2010)

governmental 457, SEP, or SIMPLE
plan; (c) voluntary employee
contributions to a qualified retirement
plan (including the federal Thrift
Savings Plan); or (d) contributions to a
501(c)(18)(D) plan.
However, you cannot take the credit
if either of the following applies.
• The amount on Form 1040NR, line
37, is more than $27,750.
• You:
1. Were born after January 1, 1993,
2. Are claimed as a dependent on
someone else’s 2010 tax return, or
3. Were a student (defined below).
You were a student if during any part
of 5 calendar months of 2010 you:
• Were enrolled as a full-time student
at a school, or
• Took a full-time, on-farm training
course given by a school or a state,
county, or local government agency.
A school includes a technical, trade,
or mechanical school. It does not
include an on-the-job training course,
correspondence school, or school
offering courses only through the
Internet. For more details, see Form
8880.
Line 48 — Child tax credit. This credit
is for people who have a qualifying
child as defined in the instructions for
line 7c, column (4), on page 9. It is in
addition to the credit for child and
dependent care expenses on Form
1040NR, line 46. Follow the three steps
below to see if you can take the child
tax credit.
Line 49 — Residential energy credits.
You may be able to take either a
nonbusiness energy property credit or a
residential energy efficient property
credit.

Nonbusiness energy property
credit. You may be able to take this
credit by completing and attaching
Form 5695 for any of the following
improvements to your main home
located in the United States in 2010 if
they are new and meet certain
requirements for energy efficiency.
• Any insulation material or system
primarily designed to reduce heat gain
or loss in your home.
• Exterior windows (including
skylights).
• Exterior doors.
• A metal roof or asphalt roof with
pigmented coatings or cooling granules
primarily designed to reduce the heat
gain in your home.
You also may be able to take this
credit for the cost of the following items
if the items meet certain performance
and quality standards.
• Certain electric heat pump water
heaters, electric heat pumps, central air
conditioners, and natural gas, propane,
or oil water heaters.
• A qualified furnace or hot water boiler
that uses natural gas, propane, or oil.
• A stove that burns biomass fuel to
heat your home or to heat water for use
in your home.
• An advanced main air circulating fan
used in a natural gas, propane, or oil
furnace.
If you are a member of a
condominium management association
for a condominium you own or a
tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or
corporation for purposes of this credit.
For details, see Form 5695.
Residential energy efficient
property credit. You may be able to
take this credit by completing and

Three Steps To Take the Child Tax Credit!
Step 1. Make sure you have a qualifying child for the child tax credit. The child must
be your dependent, be under age 17 at the end of 2010, and meet all the
conditions in the instructions for line 7c, column (4), on page 9.
Step 2. Make sure you checked the box on Form 1040NR, line 7c, column (4), for
each qualifying child.
Step 3. Answer the following question to see if you can use the worksheet on pages
24 and 25 to figure your credit or if you must use Pub. 972.

Who Must Use Pub. 972
Are you claiming any of the following credits?
• Mortgage interest credit, Form 8396.
• District of Columbia first-time homebuyer credit, Form 8859.
• Residential energy efficient property credit, Form 5695, Part II.
STOP
You must use Pub. 972 to figure your child tax credit. You also will
❏ Yes.
need the form(s) listed above for any credit(s) you are claiming.
❏ No. Use the worksheet on pages 24 and 25 to figure your credit.

-23-

Child Tax Credit Worksheet—Line 48

Keep for Your Records

• To be a qualifying child for the child tax credit, the child must be your dependent, be under age 17 at the end of 2010,

!

and meet all the conditions in the instructions for line 7c, column (4), on page 9.
• Do not use this worksheet if you answered “Yes” to the question in Who Must Use Pub. 972 on page 23. Instead, use
Pub. 972.

CAUTION

PART 1
1.

Number of qualifying children:
Enter the result.

X $1,000.

2.

Enter the amount from Form 1040NR, line 37.

3.

Enter the amount shown below for the filing status box you
checked on page 1 of Form 1040NR.

1

2

• Box 1, 2, or 6 — $75,000
• Box 3, 4, or 5 — $55,000

4.

3

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

4

5.

6.

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

5

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

STOP

You cannot take the child tax credit on Form 1040NR, line
48. You also cannot take the additional child tax credit on
Form 1040NR, line 62. Complete the rest of your Form
1040NR.
Yes. Subtract line 5 from line 1. Enter the result.
6

Go to Part 2 on the next page.

-24-

Instructions for Form 1040NR (2010)

Child Tax Credit Worksheet—Continued from page 24

Keep for Your Records

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

PART 2

7.

8.

Add any amounts from:
Form 1040NR, line 45

____________

Form 1040NR, line 46

+ ____________

Form 1040NR, line 47

+ ____________

Form 5695, line 11

+ ____________

Form 8834, line 22

+ ____________

Form 8910, line 21

+ ____________

Form 8936, line 14

+ ____________

Enter the total.
9.

7

Enter the amount from Form 1040NR, line 44.

8

Are the amounts on lines 7 and 8 the same?
STOP

Yes.
You cannot take this credit because there is no tax to reduce. However,
you may be able to take the additional child tax credit. See the TIP below.
No. Subtract line 8 from line 7.

10.

9

Is the amount on line 6 more than the amount on line 9?
Yes. Enter the amount from line 9. Also, you
may be able to take the additional child tax
credit. See the TIP below.
No. Enter the amount from line 6.

}

This is your child tax
credit.

Enter this amount on Form
1040NR, line 48.

TIP
You may be able to take the additional child tax credit on Form 1040NR, line 62,
if you answered “Yes” on line 9 or line 10 above.
• First, complete your Form 1040NR through line 61.

• Then, use Form 8812 to figure any additional child tax credit.

Instructions for Form 1040NR (2010)

10

-25-

attaching Form 5695 if you paid for any
of the following during 2010.
• Qualified solar electric property for
use in your home located in the United
States.
• Qualified solar water heating property
for use in your home located in the
United States.
• Qualified fuel cell property installed
on or in connection with your main
home located in the United States.
• Qualified small wind energy property
for use in connection with your home
located in the United States.
• Qualified geothermal heat pump
property installed on or in connection
with your home located in the United
States.
If you are a member of a
condominium management association
for a condominium you own or a
tenant-stockholder in a cooperative
housing corporation, you are treated as
having paid your proportionate share of
any costs of such association or
corporation for purposes of this credit.
For details, see Form 5695
Line 50 — Other credits. Include the
following credits on line 50 and check
the appropriate box(es). If box c is
checked, also enter the applicable form
number. To find out if you can take the
credit, see the form or publication
indicated.
• General business credit. This credit
consists of a number of credits that
usually apply only to individuals who
are partners, self-employed, or who
have rental property. See Form 3800 or
Pub. 334.
• Credit for prior year minimum tax. If
you paid alternative minimum tax in a
prior year, see Form 8801.
• Mortgage interest credit. If a state or
local government gave you a mortgage
credit certificate, see Form 8396.
• District of Columbia first-time
homebuyer credit. See Form 8859.
• Qualified plug-in electric drive motor
vehicle credit. See Form 8936.
• Qualified plug-in electric vehicle
credit. See Form 8834, Part I.
• Qualified electric vehicle credit. You
cannot claim this credit for a vehicle
placed in service after 2006. You can
claim this credit only if you have a
passive activity electric vehicle credit
carried forward from a prior year. See
Form 8834, Part II.
• Alternative motor vehicle credit. See
Form 8910 if you placed an alternative
motor vehicle (such as certain qualified
hybrid vehicles) in service during 2010
or converted a motor vehicle to a
qualified plug-in electric drive motor
vehicle in 2010.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
• Credit to holders of tax credit bonds.
See Form 8912.

Other Taxes
Line 54 — Self-employment tax.
Enter the amount of any taxes from
Schedule SE (Form 1040), Section A,
line 5, or Section B, line 12. See the
instructions for Schedule SE (Form
1040) for more information.
Line 55 — Unreported social security
and Medicare tax from Forms 4137
and 8919. Enter the total of any taxes
from Form 4137 and Form 8919. Check
the appropriate box(es).
Form 4137. If you received tips of
$20 or more in any month and you did
not report the full amount to your
employer, you must pay the social
security and Medicare or railroad
retirement (RRTA) tax on the
unreported tips. You also must pay this
tax if your Form(s) W-2 shows allocated
tips that you are including in your
income on Form 1040NR, line 8.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your employer.
Your employer will figure and collect the
RRTA tax.
You may be charged a penalty
equal to 50% of the social
CAUTION
security and Medicare tax due
on tips you received but did not report
to your employer.

!

Form 8919. If you are an employee
who received wages from an employer
who did not withhold social security and
Medicare tax from your wages, use
Form 8919 to figure your share of the
unreported tax. Include on line 55 the
amount from line 13 of Form 8919.
Include the amount from line 6 of Form
8919 on Form 1040NR, line 8.
Line 56 — Additional tax on IRAs,
other qualified retirement plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329.
1. You received an early distribution
from (a) an IRA or other qualified
retirement plan, (b) an annuity, or (c) a
modified endowment contract entered
into after June 20, 1988, and the total
distribution was not rolled over in a
qualified rollover contribution.
2. Excess contributions were made
to your IRAs, Coverdell education
savings accounts (ESAs), Archer
MSAs, or health savings accounts
(HSAs).
3. You received taxable distributions
from Coverdell ESAs or qualified tuition
programs.
4. You were born before July 1,
1939, and did not take the minimum
required distribution from your IRA or
other qualified retirement plan.

-26-

Exception. If only item (1) applies
and distribution code 1 is correctly
shown in box 7 of Form 1099-R, you do
not have to file Form 5329. Instead,
multiply the taxable amount of the
distribution by 10% (.10) and enter the
result on line 56. The taxable amount of
the distribution is the part of the
distribution you reported on Form
1040NR, line 16b or line 17b, or on
Form 4972. Also, enter “No” under the
heading Other Taxes to the left of line
56 to indicate that you do not have to
file Form 5329. But if distribution code 1
is incorrectly shown in box 7 of Form
1099-R, you received a Form 1042-S
for the distribution, or you qualify for an
exception for qualified higher education
expenses or qualified first-time
homebuyer distributions, you must file
Form 5329.
Line 57 — Transportation tax.
Nonresident alien individuals are
subject to a 4% tax on U.S. source
gross transportation income that is not
effectively connected with a U.S. trade
or business. However, the term U.S.
source gross transportation income
does not include any such income that
is taxable in a possession of the United
States under the provisions of the
Internal Revenue Code as applied to
that possession.
For purposes of this tax,
transportation income will be treated as
not effectively connected with the
conduct of a trade or business in the
United States unless:
1. You had a fixed place of business
in the United States involved in the
earning of transportation income, and
2. At least 90% of your U.S. source
gross transportation income was
attributable to regularly scheduled
transportation. Or, in the case of
income from the leasing of a vessel or
aircraft, it was attributable to a fixed
place of business in the United States.
See Pub. 519 for rules, definitions, and
exceptions.
You may be exempt from this tax
because of a treaty or an exchange of
notes between the United States and
the country of which you are a resident.
If the country of which you are a
resident does not impose tax on the
shipping or aircraft income of U.S.
persons, you also may be exempt from
this tax. If you are exempt from the tax
by treaty or exchange of notes,
complete Form 8833 and attach it to
this return. Also, complete item L of
Schedule OI on page 5 and include the
amount on line 22 on page 1 of Form
1040NR. It you are exempt from the tax
for any other reason, you must attach a
statement to Form 1040NR identifying
your country of residence and the law
and provisions under which you claim
exemption from the tax.
Instructions for Form 1040NR (2010)

If you owe this tax, you must attach
a statement to your return that includes
the information described in Pub. 519.
Line 58 — Household employment
taxes and repayment of first-time
homebuyer credit. Include the
following amounts on line 58 and check
the appropriate box(es).
Schedule H (household
employment taxes). These are the
employment taxes you owe for having a
household employee. If any of the
following apply, see Schedule H and its
instructions to find out if you owe these
taxes.
• You paid any one household
employee (defined below) cash wages
of $1,700 or more in 2010. Cash wages
include wages paid by check, money
order, etc. But do not count amounts
paid to an employee who was under
age 18 at any time in 2010 and was a
student.
• You withheld federal income tax
during 2010 at the request of any
household employee.
• You paid total cash wages of $1,000
or more in any calendar quarter of 2009
or 2010 to household employees.
Any person who does household
work is a household employee if you
can control what will be done and how
it will be done. Household work
includes work done in or around your
home by babysitters, nannies, health
aides, maids, yard workers, and similar
domestic workers.
Form 5405, line 16 (repayment of
first-time homebuyer credit). This is
the amount of first-time homebuyer
credit you have to repay if you:
• Disposed of the home within 36
months after buying it,
• Stopped using the home as your
main home within 36 months after
buying it, or
• Bought the home in 2008.
See the Form 5405 instructions for
exceptions to the repayment rule.
Line 59 — Total tax. Include in the
total on line 59 any of the following
taxes. To find out if you owe the tax,
see the form or publication indicated.
On the dotted line next to line 59, enter
the amount of the tax and identify it as
indicated.
1. Additional tax on health savings
account (HSA) distributions (see Form
8889, Part II). Identify as “HSA.”
2. Additional tax on an HSA
because you did not remain an eligible
individual during the testing period (see
Form 8889, Part III). Identify as
“HDHP.”
3. Additional tax on Archer MSA
distributions (see Form 8853). Identify
as “MSA.”
4. Additional tax on Medicare
Advantage MSA distributions (see Form
8853). Identify as “Med MSA.”
Instructions for Form 1040NR (2010)

5. Recapture of the following
credits.
a. Investment credit (see Form
4255). Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Qualified plug-in electric vehicle
credit (see Form 8834, Part I). Identify
as “8834.”
d. Indian employment credit (see
Form 8845). Identify as “IECR.”
e. New markets credit (see Form
8874). Identify as “NMCR.”
f. Credit for employer-provided
childcare facilities (see Form 8882).
Identify as “ECCFR.”
g. Alternative motor vehicle credit
(see Form 8910). Identify as “AMVCR.”
h. Alternative fuel vehicle refueling
property credit (see Form 8911).
Identify as “ARPCR.”
i. Qualified plug-in electric drive
motor vehicle credit (see Form 8936).
Identify as “8936.”
6. Recapture of federal mortgage
subsidy. If you sold your home in 2010
and it was financed (in whole or in part)
from the proceeds of any tax-exempt
qualified mortgage bond or you claimed
the mortgage interest credit, see Form
8828. Identify as “FMSR.”
7. Recapture of COBRA premium
assistance. If you received premium
assistance under COBRA continuation
coverage that covered you, your
spouse, or any of your dependents, and
your modified AGI is more than
$125,000, see Pub. 502. Identify as
“COBRA.”
8. Section 72(m)(5) excess benefits
tax (see Pub. 560). Identify as “Sec.
72(m)(5).”
9. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax
should be shown in box 12 of Form
W-2 with codes A and B or M and N.
Identify as “UT.”
10. Golden parachute payments. If
you received an excess parachute
payment (EPP), you must pay a 20%
tax on it. This tax should be shown in
box 12 of Form W-2 with code K. If you
received a Form 1099-MISC, the tax is
20% of the EPP shown in box 13.
Identify as “EPP.”
11. Tax on accumulation distribution
of trusts (see Form 4970). Identify as
“ADT.”
12. Excise tax on insider stock
compensation from an expatriated
corporation. You may owe a 15%
excise tax on the value of nonstatutory
stock options and certain other
stock-based compensation held by you
or a member of your family from an
expatriated corporation or its expanded
affiliated group in which you were an
officer, director, or more-than-10%
owner. See section 4985. Identify as
“ISC.”

-27-

13. Additional tax on income you
received from a nonqualified deferred
compensation plan that fails to meet
certain requirements. This income
should be shown in box 12 of Form
W-2 with code Z or in box 15b of Form
1099-MISC. The tax is 20% of the
amount required to be included in
income plus an interest amount
determined under section
409A(a)(1)(B)(ii). See section
409A(a)(1)(B) for details. Identify as
“NQDC.”
14. Interest on the tax due on
installment income from the sale of
certain residential lots and timeshares.
Identify as “453(l)(3).”
15. Interest on the deferred tax on
gain from certain installment sales with
a sales price over $150,000. Identify as
“453A(c).”
16. Additional tax on recapture of a
charitable contribution deduction
relating to a fractional interest in
tangible personal property. See Pub.
526. Identify as “FITPP.”
17. Look-back interest under section
167(g) or 460(b). See Form 8697 or
8866. Identify as “From Form 8697 ” or
“From Form 8866.”
18. Any negative amount on Form
8885, line 5, because of advance
payments of the health coverage tax
credit you received for months you
were not eligible. Enter this additional
tax as a positive amount. Identify as
“HCTC.”

Payments
Lines 60a through 60d — Federal
income tax withheld. Enter all federal
income tax withheld.
Line 60a. Enter on line 60a the
total of any federal income tax withheld
and shown on Form(s) W-2 and 1099.
The amount withheld should be shown
in box 2 of Form W-2 and in box 4 of
Form 1099. Attach Form(s) W-2 to the
front of your return. Attach Form(s)
1099-R to the front of your return if
federal income tax was withheld.
Line 60b. Enter on line 60b any
tax withheld by a partnership and
shown on Form(s) 8805. Attach a copy
of all Form(s) 8805 to the back of your
return.
Line 60c. Enter on line 60c any tax
withheld on dispositions of U.S. real
property interests and shown on
Form(s) 8288-A. Attach a copy of all
Form(s) 8288-A to the front of your
return.
Line 60d. Enter on line 60d the
total amount shown as federal income
tax withheld on your Form(s)1042-S.
The amounts withheld should be shown
in box 9 of your Form(s) 1042-S. Attach
all Form(s) 1042-S to the front of your
return.

Be sure to attach to the front of
your return a copy of all Form(s)
W-2, 1042-S, SSA-1042S,
RRB-1042S, and 8288-A. Attach to the
front of your return Form(s) 1099-R if
tax was withheld. Be sure to attach to
the back of your return all Form(s)
8805.
Line 61 — 2010 estimated tax
payments. Enter any estimated
federal income tax payments you made
for 2010. Include any overpayment that
you applied to your 2010 estimated tax
from:
• Your 2009 return, or
• An amended return (Form 1040X).
Name change. If you changed your
name because of marriage, divorce,
etc., and you made estimated tax
payments using your former name,
attach a statement to the front of Form
1040NR. On the statement, explain all
of the payments you made in 2010 and
the name(s) and identifying number(s)
under which you made them.
Line 62 — Additional child tax credit.
This credit is for certain people who
have at least one qualifying child as
defined in the instructions for line 7c,
column (4), on page 9. The additional
child tax credit may give you a refund
even if you do not owe any tax. Follow
these 2 steps to take the credit.
1. Be sure you figured the amount,
if any, of your child tax credit. See the
instructions for line 48 on page 23.
2. Read the TIP at the end of your
Child Tax Credit Worksheet on page
25. Use Form 8812 to see if you can
take
theFile
additional
child tax
credit, but
EPS
Name:
11368v12
only if you meet the condition given in
that TIP.

include on line 63 the convenience fee
you were charged.

Line 63 — Amount paid with request
for extension to file. If you filed Form
4868 to get an automatic extension of
time to file Form 1040NR, enter any
amount you paid with that form or by
the electronic federal tax payment
system or credit or debit card. If you
paid by credit or debit card, do not

Line 69 — Amount overpaid. If line
69 is under $1, we will send a refund
only on written request.

TIP

TIP

You may be able to deduct any
credit or debit card convenience
fees on your 2011 Schedule A.

Line 64 — Excess social security and
tier 1 RRTA tax withheld. If you had
more than one employer for 2010 and
total wages of more than $106,800, too
much social security or tier 1 railroad
retirement (RRTA) tax may have been
withheld. You can take a credit on this
line for the amount withheld in excess
of $6,621.60. But if any one employer
withheld more than $6,621.60, you
cannot claim the excess on your return.
The employer should adjust the tax for
you. If the employer does not adjust the
overcollection, you can file a claim for
refund using Form 843.
You cannot claim a refund for
excess tier 2 RRTA tax on Form
1040NR. Instead, use Form 843.
See Pub. 505 for more details.
Line 65 — Credit for federal tax on
fuels. Enter any credit for federal
excise taxes paid on fuels that are
ultimately used for a nontaxable
purpose (for example, an off-highway
business use). Attach Form 4136.
Line 66 — Other payments. Check
the box(es) on line 66 to report any
credit from Form 2439, 8839, 8801 (line
27), or 8885.
Line 67 — Credit for amount paid with
Form 1040-C. Enter any amount you
paid with Form 1040-C for 2010.

Refund

If the amount you overpaid is
large, you may want to
decrease the amount of income
tax withheld from your pay by filing a
TIP

1234
䊲

Lines 70a through 70e — Amount
refunded to you. If you want to check
the status of your refund, see page 42.
Before checking the status of your
refund, please wait 3 to 4 weeks after
you mail your return. But if you filed
Form 8839 with your return, allow 14
weeks.

DIRECT DEPOSIT
Simple. Safe. Secure.

Fast Refunds! Choose direct deposit — a
fast, simple, safe, secure way to have your
refund deposited automatically to your
checking or savings account, including an
individual retirement arrangement (IRA).
See the information about IRAs on page 29.

If you want us to directly deposit the
amount shown on line 70a to your
checking or savings account, including
an IRA, at a bank or other financial
institution (such as a mutual fund,
brokerage firm, or credit union) in the
United States:
• Complete lines 70b through 70d (if
you want your refund deposited to only
one account), or
• Check the box on line 70a and attach
Form 8888 if you want to split the direct
deposit of your refund into more than
one account or use all or part of your
refund to buy paper series I savings
bonds.

PL

E

15-0000/0000

$

SA

M

PAY TO THE
ORDER OF

ANYPLACE BANK
Anyplace, LA 70000

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 69 may be used (offset) to pay the
past-due amount. Offsets for federal
taxes are made by the IRS. All other
offsets are made by the Treasury
Department’s Financial Management
Service (FMS). For federal tax offsets,
you will receive a notice from the IRS.
For all other offsets, you will receive a
notice from FMS. To find out if you may
have an offset or if you have any
questions about it, contact the agency
to which you owe the debt.

Size: Width = 29.0 picas, Depth = 15.6 picas

Sample Check—Lines 70b Through 70d
RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000

new Form W-4. See Income Tax
Withholding and Estimated Tax
Payments for 2011 on page 39.

Routing
Number

Account
Number

(line 70b)

(line 70d)

DOLLARS

Do not include
the check number

For

䊲

.
"’86" 1234

|:250250025|:202020

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

-28-

If you do not want your refund
directly deposited to your account, do
not check the box on line 70a. Draw a
line through the boxes on lines 70b and
70d. We will send you a check instead.
Why Use Direct Deposit?
• You get your refund faster by direct
deposit than you do by check.
• Payment is more secure. There is no
check that can get lost or stolen.
Instructions for Form 1040NR (2010)

• It is more convenient. You do not
have to make a trip to the bank to
deposit your check.
• It saves tax dollars. It costs the
government less to refund by direct
deposit.

IRA. You can have your refund (or
part of it) directly deposited to a
traditional IRA, Roth IRA, or SEP-IRA,
but not a SIMPLE IRA. You must
establish the IRA at a bank or other
financial institution before you request
direct deposit. Make sure your direct
deposit will be accepted. You also must
notify the trustee or custodian of your
account of the year to which the deposit
is to be applied (unless the trustee or
custodian will not accept a deposit for
2010). If you do not, the trustee or
custodian can assume the deposit is for
the year during which you are filing the
return. For example, if you file your
2010 return during 2011 and do not
notify the trustee or custodian in
advance, the trustee or custodian can
assume the deposit to your IRA is for
2011. If you designate your deposit to
be for 2010, you must verify that the
deposit was actually made to the
account by the due date of the return
(without regard to extensions). If the
deposit is not made by that date, the
deposit is not an IRA contribution for
2010. In that case, you must file an
amended 2010 return and reduce any
IRA deduction and any retirement
savings contributions credit you
claimed.
You may be able to contribute
up to $5,000 ($6,000 if age 50
CAUTION
or older at the end of 2010) to a
traditional IRA or Roth IRA for 2010.
The limit for 2011 is also $5,000
($6,000 if age 50 or older at the end of
2011). You may owe a penalty if your
contributions exceed these limits.

!

For more information on IRAs, see
Pub. 590.
TreasuryDirect. You can request a
deposit of your refund (or part of it) to a
TreasuryDirect online account to buy
U.S. Treasury marketable securities
and savings bonds. For more
information, go to
www.treasurydirect.gov.
Form 8888. You can have your refund
directly deposited to more than one
account or use it to buy up to $5,000 in
paper series I savings bonds. You do
not need a TreasuryDirect account to
do this. For more information, see the
Form 8888 instructions.
Line 70b. The routing number must
be nine digits. The first two digits must
be 01 through 12 or 21 through 32. On
the sample check on page 28, the
routing number is 250250025. Rufus
and Mary Maple would use that routing
number unless their financial institution
Instructions for Form 1040NR (2010)

instructed them to use a different
routing number for direct deposits.
Ask your financial institution for the
correct routing number to enter on line
70b if:
• The routing number on a deposit slip
is different from the routing number on
your checks,
• Your deposit is to a savings account
that does not allow you to write checks,
or
• Your checks state they are payable
through a financial institution different
from the one at which you have your
checking account.
Line 70c. Check the appropriate
box for the type of account. Do not
check more than one box. If the deposit
is to an account such as an IRA, health
savings account, brokerage account, or
other similar account, ask your financial
institution whether you should check
the “Checking” or “Savings” box. You
must check the correct box to ensure
your deposit is accepted. For a
TreasuryDirect online account, check
the “Savings” box.
Line 70d. The account number
can be up to 17 characters (both
numbers and letters). Include hyphens
but omit spaces and special symbols.
Enter the number from left to right and
leave any unused boxes blank. On the
sample check on page 28, the account
number is 20202086. Do not include
the check number.
If the direct deposit to your
account(s) is different from the amount
you expected, you will receive an
explanation in the mail about 2 weeks
after your refund is deposited.
Reasons your direct deposit request
may be rejected. If any of the
following apply, your direct deposit
request will be rejected and a check will
be sent instead.
• Any numbers or letters on lines 70b
through 70d are crossed out or whited
out.
• You request a deposit of your refund
to an account that is not in your name
(such as your tax preparer’s own
account).
• You file your 2010 return after
December 31, 2011.
The IRS is not responsible for a
lost refund if you enter the
CAUTION
wrong account information.
Check with your financial institution to
get the correct routing and account
numbers and to make sure your direct
deposit will be accepted.

!

Line 70e. If you want your refund
mailed to an address not listed on page
1 of Form 1040NR, enter that address
here. See Foreign address on page 7
for information on entering a foreign
address.

-29-

Note. If the address on page 1 of
Form 1040NR is not in the United
States, you can enter an address in the
United States on line 70e. However, if
the address on page 1 of Form 1040NR
is in the United States, the IRS cannot
mail a refund to a different address in
the United States.
Line 71 — Applied to 2011 estimated
tax. Enter on line 71 the amount, if
any, of the overpayment on line 69 you
want applied to your 2011 estimated
tax.
This election to apply part or all
of the amount overpaid to your
CAUTION
2011 estimated tax cannot be
changed later.

!

Amount You Owe
Line 72 — Amount you owe.
To save interest and penalties,
pay your taxes in full by the due
date of your return (see When
To File on page 5). You do not have to
pay if line 72 is under $1.
Include any estimated tax penalty
from line 73 in the amount you enter on
line 72.
You can pay by check, money order,
credit or debit card, or the electronic
federal tax payment system. Do not
include any estimated tax payment for
2011 in this payment. 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 “2010 Form 1040NR”
and your name, address, daytime
phone number, and identifying number
(SSN, ITIN, or EIN) on your payment.
To help process your payment, enter
the amount on the right side of the
check like this: $ XXX.XX. Do not use
dashes or lines (for example,
do not
XX
enter “$ XXX – ” or “$ XXX 100”).
To pay by credit or debit card. For
information on paying your taxes with a
credit or debit card, go to www.irs.gov/
e-pay.
To pay by electronic federal tax
payment system (EFTPS). You also
can pay using EFTPS, a free tax
payment system that allows you to
make payments online or by phone. For
more information or details on enrolling,
visit www.irs.gov/e-pay or www.eftps.
gov. Call EFTPS’ Customer Service at
1-800-316-6541 if you are in the United
States. TTY/TDD help is available by
calling 1-800-733-4829.
TIP

You may need to (a) increase
the amount of income tax
withheld from your pay by filing
a new Form W-4, (b) increase the tax
TIP

withheld from other income by filing
Form W-4P or W-4V, or (c) make
estimated tax payments for 2011. See
Income Tax Withholding and Estimated
Tax Payments for 2011 on page 39.
What if you cannot pay? If you
cannot pay the full amount shown on
line 72 when you file, you can ask for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an
installment agreement, you can pay all
or part of the tax you owe in monthly
installments. Generally, you can have
up to 60 months to pay. However, even
if your request to pay in installments is
granted, you will be charged interest
and may be charged a late payment
penalty on the tax not paid by the due
date. You also must pay a fee. To limit
the interest and penalty charges, pay
as much of the tax as possible when
you file. But before requesting an
installment agreement, you should
consider other less costly alternatives,
such as a bank loan or credit card
payment.
To ask for an installment agreement,
you can apply online or use Form 9465.
To apply online, go to IRS.gov, click on
“I Need To” and select “Set Up a
Payment Agreement.” If you use Form
9465, you should receive a response to
your request to make installment
payments within 30 days. But if you file
your return after March 31, it may take
us longer to reply.
Extension of time to pay. If paying
the tax when it is due would cause you
an undue hardship, you can ask for an
extension of time to pay by filing Form
1127 on or before the due date for filing
your return, not including extensions.
An extension generally will not be
granted for more than 6 months. You
will be charged interest on the tax not
paid by the due date for filing your
return, not including extensions. You
must pay the tax before the extension
runs out. If you do not, penalties may
be imposed.
Line 73 — Estimated tax penalty.
You may owe this penalty if:
• Line 72 is at least $1,000 and it is
more than 10% of the tax shown on
your return, or
• You did not pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the “tax shown on
your return” is the amount on your 2010
Form 1040NR, line 59, minus the total
of any amounts shown on lines 62 and
65, and Forms 8828, 4137, 5329 (Parts
III through VIII only), 8801 (line 27
only), 8839, 8885, and 8919.
Also, subtract from line 59 any tax
on an excess parachute payment, any
excise tax on insider stock
compensation of an expatriated

corporation, any uncollected social
security and Medicare or RRTA tax on
tips or group-term life insurance, any
look-back interest due under section
167(g) or 460(b), and any write-in tax
included on line 59 from Form 8885.
When figuring the amount on line 59,
include household employment taxes
(line 58a) only if the total of lines 60a
through 60d is more than zero or you
would owe the penalty even if you did
not include those taxes. But if you
entered an amount on Schedule H
(Form 1040), line 7, include the total of
that amount plus the household
employment taxes on Form 1040NR,
line 58.
Exception. You will not owe the
penalty if your 2009 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
2009 return and you were a U.S. citizen
or resident for all of 2009.
2. The total of lines 60a through
60d, 61, 64, and 67 on your 2010 return
is at least 100% of the tax shown on
your 2009 return. (But see Caution
below.) Your estimated tax payments
for 2010 must have been made on time
and for the required amount.
If your 2009 AGI was over
$150,000 (over $75,000 if you
CAUTION
checked filing status box 3, 4, or
5 for 2010), item (2) applies only if the
total of lines 60a through 60d, 61, 64,
and 67 on your 2010 tax return is at
least 110% of the tax shown on your
2009 return. This rule does not apply to
farmers and fishermen.

!

For most people, the “tax shown on
your 2009 return” is the amount on your
2009 Form 1040NR, line 57, minus the
total of any amounts shown on lines 60
and 61, and Forms 8828, 4137, 4136,
5329 (Parts III through VIII only), 8801
(line 29 only), 8885, and 8919.
Also, subtract from line 57 any tax
on an excess parachute payment, any
excise tax on insider stock
compensation of an expatriated
corporation, any uncollected social
security and Medicare or RRTA tax on
tips or group-term life insurance, any
look-back interest due under section
167(g) or 460(b), and write-in tax
included on line 57 from Form 8885.
When figuring the amount on line 57,
include household employment taxes
only if the total of lines 58a through 58d
is more than zero or you would have
owed the estimated tax penalty for
2009 even if you did not include those
taxes. But if you entered an amount on
your 2009 Schedule H (Form 1040),
line 7, include the total of that amount
plus the household employment taxes
on your 2009 Form 1040NR, line 56.

-30-

Figuring the penalty. If the
Exception earlier does not apply and
you choose to figure the penalty
yourself, see Form 2210 (or Form
2210-F for farmers and fishermen) to
find out if you owe the penalty. If you
do, you can use the form to figure the
amount.
Enter any penalty on line 73. Add the
penalty to any tax due and enter the
total on line 72.
However, if you have an
overpayment on line 69, subtract the
penalty from the amount you otherwise
would enter on line 70a or 71. Lines
70a, 71, and 73 must equal line 69.
If the penalty is more than the
overpayment on line 69, enter -0- on
lines 70a and 71. Then subtract line 69
from line 73 and enter the result on line
72.
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
complicated, you can leave line
73 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.
TIP

Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your
2010 tax return with the IRS, check the
“Yes” box in the “Third Party Designee”
area of your return. Also, enter the
designee’s name, U.S. phone number,
and any five digits the designee
chooses as his or her personal
identification number (PIN).
If you check the “Yes” box, you are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You also are authorizing the designee
to:
• Give the IRS any information that is
missing from your return,
• Call the IRS for information about the
processing of your return or the status
of your refund or payment(s),
• Receive copies of notices or
transcripts related to your return, upon
request, and
• Respond to certain IRS notices about
math errors, offsets, and return
preparation.
Instructions for Form 1040NR (2010)

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.

Instructions for Form 1040NR (2010)

The authorization will end
automatically no later than the due date
(without regard to extensions) for filing
your 2011 tax return. If you wish to
revoke the authorization before it ends,
see Pub. 947.

-31-

Signature
See Sign Your Return on page 39 after
you complete pages 3, 4, and 5 of the
form.

Instructions for
Schedule A, Itemized
Deductions
Do not include on Schedule A
(Form 1040NR) items deducted
CAUTION
elsewhere, such as on Form
1040NR or Schedule C, C-EZ, E, or F
(Form 1040).
Note. Except as provided below,
include only deductions and losses
properly allocated and apportioned to
income effectively connected with a U.S
trade or business. Do not include
deductions and/or losses that relate to
exempt income or to income that is not
effectively connected with a U.S. trade
or business. See section 861(b).
Exception. You can deduct certain
charitable contributions and casualty
and theft losses even if they do not
relate to your effectively connected
income. See Gifts to U.S. Charities
below, and Casualty and Theft Losses
on page 33.

!

State and Local Income
Taxes
Lines 1 Through 3
You can deduct state and local income
taxes you paid or that were withheld
from your salary during 2010 on income
connected with a U.S. trade or
business. If, during 2010, you received
any refunds of, or credits for, income
tax paid in earlier years, do not subtract
them from the amount you deduct here.
Instead, see the Instructions for Form
1040NR, line 11, on page 12.

Gifts to U.S. Charities
Lines 4 Through 7
You can deduct contributions or gifts
you gave to U.S. organizations that are
religious, charitable, educational,
scientific, or literary in purpose. You
also can deduct what you gave to
organizations that work to prevent
cruelty to children or animals. See Pub.
526 for details.
To verify an organization’s charitable
status, you can:
• Check with the organization to which
you made the donation. The
organization should be able to provide
you with verification of its charitable
status.
• See Pub. 78 for a list of most
qualified organizations. You can access
Pub. 78 at www.irs.gov/charities under
Search for Charities.
• Call our Tax Exempt/Government
Entities Customer Account Services at
1-877-829-5500 if you are in the United
States.

Examples of U.S. qualified charitable
organizations include the following.
• Churches, mosques, synagogues,
temples, etc.
• Boy Scouts, Boys and Girls Clubs of
America, CARE, Girl Scouts, Goodwill
Industries, Red Cross, Salvation Army,
United Way, etc.
• Fraternal orders, if the gifts will be
used for the purposes listed earlier.
• Veterans’ and certain cultural groups.
• Nonprofit schools, hospitals, and
organizations whose purpose is to find
a cure for, or help people who have,
arthritis, asthma, birth defects, cancer,
cerebral palsy, cystic fibrosis, diabetes,
heart disease, hemophilia, mental
illness or retardation, multiple sclerosis,
muscular dystrophy, tuberculosis, etc.
• Federal, state, and local
governments if the gifts are solely for
public purposes.
Contributions you can deduct.
Contributions can be in cash, property,
or out-of-pocket expenses you paid to
do volunteer work for the kinds of
organizations described earlier. If you
drove to and from the volunteer work,
you can take the actual cost of gas and
oil or 14 cents a mile. Add parking and
tolls to the amount you claim under
either method. But do not deduct any
amounts that were repaid to you.
Gifts from which you benefit. If you
made a gift and received a benefit in
return, such as food, entertainment, or
merchandise, you generally can deduct
only the amount that is more than the
value of the benefit. But this rule does
not apply to certain membership
benefits provided in return for an
annual payment of $75 or less or to
certain items or benefits of token value.
For details, see Pub. 526.
Example. You paid $70 to a
charitable organization to attend a
fund-raising dinner and the value of the
dinner was $40. You can deduct only
$30.
Gifts of $250 or more. You can
deduct a gift of $250 or more only if you
have a statement from the charitable
organization showing the information in
(1) and (2) below.
1. The amount of any money
contributed and a description (but not
value) of any property donated.
2. Whether the organization did or
did not give you any goods or services
in return for your contribution. If you did
receive any goods or services, a
description and estimate of the value
must be included. If you received only
intangible religious benefits (such as
admission to a religious ceremony), the
organization must state this, but it does
not have to describe or value the
benefit.
In figuring whether a gift is $250 or
more, do not combine separate

-32-

donations. For example, if you gave
your church $25 each week for a total
of $1,300, treat each $25 payment as a
separate gift. If you made donations
through payroll deductions, treat each
deduction from each paycheck as a
separate gift. See Pub. 526 if you made
a separate gift of $250 or more through
payroll deduction.
You must get the statement by
the date you file your return or
the due date (including
extensions) for filing your return,
whichever is earlier. Do not attach the
statement to your return. Instead, keep
it for your records.
TIP

Limit on the amount you can deduct.
See Pub. 526 to figure the amount of
your deduction if any of the following
applies.
1. Your cash contributions or
contributions of ordinary income
property are more than 30% of the
amount on Form 1040NR, line 37.
2. Your gifts of capital gain property
are more than 20% of the amount on
Form 1040NR, line 37.
3. You gave gifts of property that
increased in value or gave gifts of the
use of property.
Contributions you cannot deduct.
• Travel expenses (including meals
and lodging) while away from home,
unless there was no significant element
of personal pleasure, recreation, or
vacation in the travel.
• Political contributions.
• Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or
similar groups.
• Cost of raffle, bingo, or lottery tickets.
• Cost of tuition. But you may be able
to deduct this expense on Schedule A,
line 9. See page 34.
• Value of your time or services.
• Value of blood given to a blood bank.
• The transfer of a future interest in
tangible personal property (generally,
until the entire interest has been
transferred).
• Gifts to individuals and groups that
are run for personal profit.
• Gifts to foreign organizations. But
you may be able to deduct gifts to
certain U.S. organizations that transfer
funds to foreign charities and certain
Canadian, Israeli, and Mexican
charities. See Pub. 526 for details.
• Gifts to organizations engaged in
certain political activities that are of
direct financial interest to your trade or
business. See section 170(f)(9).
• Gifts to groups whose purpose is to
lobby for changes in the laws.
• Gifts to civic leagues, social and
sports clubs, labor unions, and
chambers of commerce.
• Value of benefits received in
connection with a contribution to a
Instructions for Form 1040NR (2010)

charitable organization. See Pub. 526
for exceptions.

below). See Form 8283 and its
instructions for details.

Line 4–Gifts by Cash or Check

Contributions of clothing and
household items. A deduction for
these contributions will be allowed only
if the items are in good used condition
or better. However, this rule does not
apply to a contribution of any single
item for which a deduction of more than
$500 is claimed and for which you
include a qualified appraisal and Form
8283 with your tax return.

If you contributed money for the
relief of victims in areas affected
CAUTION
by the January 12, 2010,
earthquake in Haiti and chose to deduct
those amounts on your 2009 return
instead of your 2010 return, do not
include those amounts again on line 4.
Enter on line 4 the total gifts you
made in cash or by check (including
out-of-pocket expenses).
Recordkeeping. For any contribution
made in cash, regardless of the
amount, you must maintain as a record
of the contribution a bank record (such
as a canceled check or credit card
statement) or a written record from the
charity. The written record must include
the name of the charity, date, and
amount of the contribution. If you made
contributions through payroll deduction,
see Pub. 526 for information on the
records you must keep. Do not attach
the record to your tax return. Instead,
keep it with your other tax records.
Haiti relief contributions. If you
made a contribution by phone or text
message for the relief of victims in
areas affected by the January 12, 2010,
earthquake in Haiti, you can satisfy the
recordkeeping requirement if you have
a telephone bill showing the name of
the donee organization, the date of the
contribution, and the amount of the
contribution.

!

Line 5–Other Than by Cash or
Check
Enter your contributions of property. If
you gave used items, such as clothing
or furniture, deduct their fair market
value at the time you gave them. Fair
market value is what a willing buyer
would pay a willing seller when neither
has to buy or sell and both are aware of
the conditions of the sale. For more
details on determining the value of
donated property, see Pub. 561.
If the amount of your deduction is
more than $500, you must complete
and attach Form 8283. For this
purpose, the “amount of your
deduction” means your deduction
before applying any income limits that
could result in a carryover of
contributions. If you deduct more than
$500 for a contribution of a motor
vehicle, boat, or airplane, you also must
attach a statement from the charitable
organization to your return. The
organization may use Form 1098-C to
provide the required information. If your
total deduction is over $5,000, you also
may have to get appraisals of the
values of the donated property. This
amount is $500 for certain contributions
of clothing and household items (see
Instructions for Form 1040NR (2010)

Recordkeeping. If you gave property,
you should keep a receipt or written
statement from the organization you
gave the property to, or a reliable
written record, that shows the
organization’s name and address, the
date and location of the gift, and a
description of the property. For each
gift of property, you also should keep
reliable written records that include:
• How you figured the property’s value
at the time you gave it. If the value was
determined by an appraisal, keep a
signed copy of the appraisal.
• The cost or other basis of the
property if you must reduce it by any
ordinary income or capital gain that
would have resulted if the property had
been sold at its fair market value.
• How you figured your deduction if
you chose to reduce your deduction for
gifts of capital gain property.
• Any conditions attached to the gift.
If your total deduction for gifts of
property is over $500, you gave
CAUTION
less than your entire interest in
the property, or you made a “qualified
conservation contribution,” your records
should contain additional information.
See Pub. 526 for details.

!

Line 6–Carryover From Prior
Year
Enter any carryover of contributions
that you could not deduct in an earlier
year because they exceeded your AGI
limit. See Pub. 526 for details.

Casualty and Theft Losses
Line 8–Casualty or Theft
Loss(es)
Complete and attach Form 4684 to
figure the amount of your loss to enter
on line 8.
You may be able to deduct part or all
of each loss caused by theft,
vandalism, fire, storm, or similar
causes; car, boat, and other accidents;
and corrosive drywall. You also may be
able to deduct money you had in a
financial institution but lost because of
the insolvency or bankruptcy of the
institution.
You can deduct nonbusiness
casualty or theft losses only to the
extent that:

-33-

1. The amount of each separate
casualty or theft loss is more than
$100, and
2. The total amount of all losses
during the year (reduced by the $100
limit discussed in (1) above) is more
than 10% of the amount shown on
Form 1040NR, line 37.
Disaster losses. The special rules
that were in effect in 2008 and 2009 for
losses of personal use property
attributable to federally declared
disasters do not apply to losses after
2009. However, the special rules apply
to a loss you are deducting in 2010
from a disaster that was declared a
federal disaster in tax years beginning
after 2007 and that occurred before
2010 but which you could not deduct in
the year it occurred because you were
not sure whether part of it would be
reimbursed and you became
reasonably certain in 2010 that it would
not be reimbursed. See Form 4684 and
its instructions for details.
Use Schedule A, line 11, to deduct
the costs of proving that you had a
property loss. Examples of these costs
are appraisal fees and photographs
used to establish the amount of your
loss.

Job Expenses and Certain
Miscellaneous Deductions
Note. Miscellaneous deductions are
allowed only if and to the extent they
are directly related to your effectively
connected income. You can deduct
only the part of these expenses that
exceeds 2% of the amount on Form
1040NR, line 37.
Pub. 529 discusses the types of
expenses you can and cannot deduct.
Examples of expenses you cannot
deduct.
• Political contributions.
• Legal expenses for personal matters
that do not produce taxable income.
• Lost or misplaced cash or property.
• Expenses for meals during regular or
extra work hours.
• The cost of entertaining friends.
• Commuting expenses. See Pub. 529
for the definition of commuting.
• Travel expenses for employment
away from home if that period of
employment exceeds 1 year.
• Travel as a form of education.
• Expenses of attending a seminar,
convention, or similar meeting unless it
is related to your employment.
• Club dues.
• Expenses of adopting a child. But
you may be able to take a credit for
adoption expenses. See Form 8839 for
details.
• Fines and penalties.
• Expenses of producing tax-exempt
income.

Line 9–Unreimbursed
Employee Expenses
Enter the total ordinary and necessary
job expenses you paid for which you
were not reimbursed. (Amounts your
employer included in box 1 of your
Form W-2 are not considered
reimbursements.)
An ordinary expense is one that is
common and accepted in your field of
trade, business, or profession. A
necessary expense is one that is
helpful and appropriate for your
business. An expense does not have to
be required to be considered
necessary.
But you must fill in and attach Form
2106 if either (1) or (2) below applies.
1. You claim any travel,
transportation, meal, or entertainment
expenses for your job.
2. Your employer paid you for any
of your job expenses that you otherwise
would report on line 9.
If you used your own vehicle,
TIP are using the standard mileage
rate, and (2) earlier does not
apply, you may be able to file Form
2106-EZ instead.
If you do not have to file Form 2106
or 2106-EZ, list the type and amount of
each expense on the dotted lines next
to line 9. If you need more space,
attach a statement showing the type
and amount of each expense. Enter the
total of all these expenses on line 9.

!

CAUTION

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

line 24.
Examples of other expenses to
include on line 9 are:
• Safety equipment, small tools, and
supplies needed for your job.
• Uniforms required by your employer
that are not suitable for ordinary wear.

• Protective clothing required in your

work, such as hard hats, safety shoes,
and glasses.
• Physical examinations required by
your employer.
• Dues to professional organizations
and chambers of commerce.
• Subscriptions to professional
journals.
• Fees to employment agencies and
other costs to look for a new job in your
present occupation, even if you do not
get a new job.
• Certain business use of part of your
home. For details, including limits that
apply, see Pub. 587.
• Certain educational expenses. For
details, see Pub. 970.

Line 10–Tax Preparation Fees
Enter the fees you paid for preparation
of your tax return. If you paid your tax
by credit or debit card, include the
convenience fee you were charged on
line 11 instead of this line.

Line 11–Other Expenses
Enter the total amount you paid to
produce or collect taxable income and
manage or protect property held for
earning income. But do not include any
personal expenses. List the type and
amount of each expense on the dotted
lines next to line 11. If you need more
space, attach a statement showing the
type and amount of each expense.
Enter one total on line 11.
Examples of expenses to include on
line 11 are:
• Certain legal and accounting fees.
• Clerical help and office rent.
• Custodial (for example, trust account)
fees.
• Your share of the investment
expenses of a regulated investment
company.
• Certain losses on nonfederally
insured deposits in an insolvent or
bankrupt financial institution. For

-34-

details, including limits that apply, see
Pub. 529.
• Casualty and theft losses of property
used in performing services as an
employee from Form 4684, lines 35 and
41b, or Form 4797, line 18a.
• Deduction for repayment of amounts
under a claim of right if $3,000 or less.
• Convenience fee charged by the card
processor for paying your income tax
(including estimated tax payments) by
credit or debit card. The deduction is
claimed for the year in which the fee
was charged to your card.

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

Total Itemized Deductions
Line 17
Enter the total of lines 3, 7, 8, 15, and
16 on line 17. Also enter this amount on
Form 1040NR, line 38.

Instructions for Form 1040NR (2010)

Instructions for
Schedule NEC, Tax on
Income Not Effectively
Connected With a U.S.
Trade or Business
Enter your income in the row that lists
the correct category of income and in
the column that lists the correct tax rate
under a tax treaty or the general U.S.
tax rules. Use column (d) if the income
is subject to a 0% rate. Include income
only to the extent it is not effectively
connected with the conduct of a trade
or business in the United States.
Withholding of tax at the source.
Tax must be withheld at the source on
income not effectively connected with a
U.S. trade or business that is paid to
nonresident aliens. The withholding is
generally at a 30% rate. The tax must
be withheld by the person that pays the
income. For details, see Pub. 519, Pub.
515, and section 1441 and its
regulations.
Certain amounts paid for guarantees
of indebtedness issued after September
27, 2010, are U.S. source income. If
the payments are not made in
connection with a U.S. trade or
business, tax must be withheld.
Exceptions. There are exceptions
to the general rule. The withholding tax
rate may be lower or the income may
be exempt if your country of tax
residence and the United States have a
treaty setting lower rates. Table 1 in
Pub. 901 summarizes which countries
have such treaties and what the rates
are.
The 30% tax applies only to amounts
included in gross income. For example,
the tax applies only to the part of a
periodic annuity or pension payment
that is subject to tax. It does not apply
to the part that is a return of your cost.
Categories of noneffectively
connected income. The following list
gives only a general idea of the types of
income to include on Schedule NEC.
The instructions for a specific line
include more information and any
exceptions to withholding. For more
information, see Pub. 519 and Pub.
515.
1. Income that is fixed or periodic,
such as interest (other than original
issue discount), dividends, rents,
salaries, wages, premiums, annuities,
other compensation, or alimony
received. Other items of income, such
as royalties, also may be subject to the
30% tax.
2. Gains, other than capital gains,
from the sale or exchange of patents,
copyrights, and other intangible
property.
Instructions for Form 1040NR (2010)

3. Original issue discount (OID). If
you sold or exchanged the obligation,
include in income the OID that accrued
while you held the obligation minus the
amount previously included in income.
If you received a payment on an OID
obligation, see Pub. 519.
4. Capital gains in excess of capital
losses from U.S. sources during 2010.
Include these gains only if you were in
the United States at least 183 days
during 2010.
5. Prizes, awards, and certain
gambling winnings. Proceeds from
lotteries, raffles, etc., are gambling
winnings (see Pub. 519 for exceptions).
You must report the full amount of your
winnings unless you are a resident of
Canada. See Line 10a and
10b — Gambling winnings-Residents of
Canada and Line 11 — Gambling
winnings-Residents of countries other
than Canada on this page and page 36.
Lines 1a and 1b — Dividends. Except
as provided below, include all dividends
paid by U.S. corporations on line 1a.
Include all U.S. source dividends paid
by foreign corporations on line 1b. A
dividend includes a substitute dividend
payment made to the transferor of a
security in a securities lending
transaction or a sale-repurchase
transaction that would be treated as a
dividend if it were a distribution on the
transferred security.
Dividend equivalent payments.
Dividends also include all dividend
equivalent payments made after
September 13, 2010. Dividend
equivalent payments include substitute
dividends, payments made pursuant to
a specified notional principal contract,
and all similar payments that, directly or
indirectly, are contingent on or
determined by reference to, the
payment of a dividend from U.S.
sources.
Exceptions. The following items of
dividend income that you received as a
nonresident alien generally are exempt
from the 30% tax.
• Interest-related dividends received
from a mutual fund.
• Short-term capital gain dividends
from a mutual fund only if you were
present in the United States for less
than 183 days during the tax year.
• If a U.S. corporation received most of
its gross income from the active
conduct of a foreign business, the part
of the dividend attributable to the
foreign gross income.
• U.S. source dividends paid by certain
foreign corporations.
For more information, including other
exceptions to withholding, see
Dividends in Pub. 519 and Dividends
in Pub. 515.

-35-

Lines 2a through 2c — Interest.
Include all interest on the appropriate
line 2a, 2b, or 2c.
Exceptions. The following items of
interest income that you received as a
nonresident alien generally are exempt
from the 30% tax.
• Interest from a U.S. bank, savings
and loan association, or similar
institution, and from certain deposits
with U.S. insurance companies.
• Portfolio interest on obligations
issued after July 18, 1984.
For more information, including other
exceptions to withholding, see Interest
in Pub. 519 and Interest in Pub. 515.
Line 6 — Real property income and
natural resources royalties. Enter
income from real property on line 6. Do
not include any income that you elected
to treat as effectively connected and
included on line 18 on Form 1040NR,
page 1. For more information, see the
instructions for line 18 on page 16.
Line 8 — Social security benefits (and
tier 1 railroad retirement benefits
treated as social security). 85% of
the U.S. social security and equivalent
railroad retirement benefits you
received are taxable. This amount is
treated as U.S. source income not
effectively connected with a U.S. trade
or business. It is subject to the 30% tax
rate, unless exempt or taxed at a
reduced rate under a U.S. tax treaty.
Social security benefits include any
monthly benefit under title II of the
Social Security Act or the part of a tier 1
railroad retirement benefit treated as a
social security benefit. They do not
include any Supplemental Security
Income (SSI) payments.
You should receive a Form
SSA-1042S showing the total social
security benefits paid to you in 2010
and the amount of any benefits you
repaid in 2010. If you received railroad
retirement benefits treated as social
security, you should receive a Form
RRB-1042S.
Enter 85% of the total amount from
box 5 of all of your Forms SSA-1042S
and Forms RRB-1042S in the
appropriate column of line 8 of
Schedule NEC. Attach a copy of each
Form SSA-1042S and RRB-1042S to
the front of Form 1040NR.
Line 9 — Capital gain. Enter the
amount from Schedule NEC, line 18.
Lines 10a through 10c — Gambling
winnings-Residents of Canada. If
you are a resident of Canada who is
not engaged in the trade or business of
gambling, enter all gambling winnings
on line 10a. Include proceeds from
lotteries and raffles. Do not include
winnings from blackjack, baccarat,
craps, roulette, or big-6 wheel. You can
deduct your U.S. source gambling
losses to the extent of your U.S. source

gambling winnings. Enter your
gambling losses on line 10b. Enter your
net gambling income on line 10c,
column (c). If line 10b is more than line
10a, enter -0- on line 10c. A net loss
from gambling activities is not
deductible.
Line 11 — Gambling
winnings-Residents of countries
other than Canada. If you are a
resident of any country other than
Canada and are not engaged in the
trade or business of gambling, enter all
gambling winnings on line 11, column
(c). Include proceeds from lotteries and
raffles. Do not include winnings from
blackjack, baccarat, craps, roulette, or
big-6 wheel. You cannot offset losses
against winnings and report the
difference.
If you have winnings from
blackjack, baccarat, craps,
roulette, or big-6 wheel, and the
casino gave you a Form 1042-S
TIP

showing that tax was withheld, enter
these winnings on line 11, column (d),
and enter 0% as the tax rate. You can
claim a refund of the tax.
Line 12 — Other. Include all U.S.
source income that has not been
reported on another line or is not
excluded from tax. This includes prizes
and awards.
Example. John Maple is a resident
of Canada who purchased stock in
XYZ, a U.S. corporation. In 2010, XYZ
paid dividends of $1,000 to John. The
U.S. withholding tax rate on these
dividends is 30%. However, Article X of
the tax treaty between the United
States and Canada limits the U.S. tax
rate on these dividends to a maximum
rate of 15%. John filed Form W-8BEN
with XYZ to claim the lower treaty rate,
and XYZ correctly withheld $150. In
addition, John has U.S. source gross
gambling winnings of $5,000 and U.S.
source gambling losses of $4,500.

These items would be reported on
Schedule NEC as shown in the
example below.
Lines 16 through 18 — Capital gains
and losses from sales or exchanges
of property. Include these gains only
if you were in the United States at least
183 days during 2010. They are not
subject to U.S. tax if you were in the
United States less than 183 days
during the tax year. In determining your
net gain, do not use the capital loss
carryover.
Losses from sales or exchanges of
capital assets in excess of similar gains
are not allowed.
Enter the amount from line 18 on
line 9.
If you had a gain or loss on
disposing of a U.S. real property
interest, see Dispositions of U.S. Real
Property Interests on page 7.

Schedule NEC Example—John Maple
Form 1040NR (2010)

Page

4

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

(a) 10%

(b) 15%

(c) 30%

(d) Other (specify)

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

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

%

1,000

1a
1b

10c

500

11

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

-36-

15

300

Instructions for Form 1040NR (2010)

Instructions for
Schedule OI,
Other Information
Answer all questions.

Item A
List all countries of which you were a
citizen or national during the tax year.

Item B
List the country in which you claimed
residence for tax purposes during the
tax year.

Item C
If you have completed immigration
Form I-485 and submitted the form to
the U.S. Citizenship and Immigration
Services, you have applied to become
a green card holder (lawful permanent
resident) of the United States.

Item D
If you checked “Yes” for D1 or D2, you
may be a U.S. tax expatriate and
special rules may apply to you. See
Expatriation Tax in Pub. 519, chapter 4,
for more information.

Item E
If you had a visa on the last day of the
tax year, enter your visa type.
Examples are the following.
• B-1 Visitor for business.
• F-1 Students-academic institutions.
• H-1B Temporary worker with
specialty occupation.
• J-1 Exchange visitor.
If you do not have a visa, enter your
U.S. immigration status on the last day
of the tax year. For example, if you
entered under the visa waiver program,
enter ‘‘VWP’’ and the name of the Visa
Waiver Program Country.
If you are not present in the United
States on the last day of the tax year,
and you have no U.S. immigration
status, enter “Not present in U.S. — No
U.S. immigration status.”

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

Item H
Review your entry and passport stamps
or other records to count the number of
days you actually were present in the
United States during the years listed. A
day of presence is any day that you are
physically present in the United States
at any time during the 24-hour period
beginning at 12:01 a.m. For the list of
exceptions to the days you must count
as actually present in the United States,
see Days of Presence in the United
States in Pub. 519, chapter 1. If you
were not in the United States on any
day of the year, enter -0-.

Item I
If you filed a U.S. income tax return for
a prior year, enter the latest year for
which you filed a return and the form
number you filed.

Item J

If you ever changed your visa type or
U.S. immigration status, check the
“Yes” box. For example, you entered
the United States in 2009 on an F-1
visa as an academic student. During
2010 you changed to an H-1B visa as a
teacher. You will check the “Yes” box
and enter on the dotted line “Changed
status from F-1 student to H-1B teacher
on August 20, 2010.”

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

Item G

Item K

Enter the dates you entered and left the
United States during 2010 on short
business trips or to visit family, go on
vacation, or return home briefly. If you
are a resident of Canada or Mexico and

If you received total compensation of
$250,000 or more for 2010 check the
first “Yes” box. If you checked the first
“Yes” box, check the second “Yes” box
if you are using an alternative method

Item F

Instructions for Form 1040NR (2010)

-37-

to determine the source of the
compensation. Total compensation
includes all compensation from sources
within and without the United States.
If you check the second “Yes” box,
you must attach a statement to your
return. For details about the statement
and the alternative method, see
Services performed partly within and
partly without the United States on
page 10.

Item L
Line 1. If you are a resident of a treaty
country (that is, you qualify as a
resident of that country within the
meaning of the tax treaty between the
United States and that country), you
must know the terms of the tax treaty
between the United States and that
country to properly complete item L.
You can download the complete text of
most U.S. tax treaties at IRS.gov. Enter
“Tax Treaties” in the search box.
Technical explanations for many of
those treaties are also available at that
site. Also, see Pub. 901 for a quick
reference guide to the provisions of
U.S. tax treaties.
If you are claiming exemption from
income tax under a U.S. income tax
treaty with a foreign country on Form
1040NR, you must provide all the
information requested in item L.
Column (a), Country. Enter the
treaty country that qualifies you for
treaty benefits.
Column (b), Tax treaty article.
Enter the number of the treaty article
that exempts the income from U.S. tax.
Column (c), Number of months
claimed in prior tax years. Enter the
number of months in prior tax years for
which you claimed an exemption from
U.S. tax based on the specified treaty
article.
Column (d), Amount of exempt
income in current tax year. Enter the
amount of income in the current tax
year that is exempt from U.S. tax based
on the specified treaty article.
Line (e), Total. Add the amounts
in column (d). Enter the total on line 1e
and on Form 1040NR, page 1, line 22.
Do not include this amount in the
amounts entered on Form 1040NR,
page 1, line 8 or 12.
If required, attach Form 8833. See
Treaty-based return position disclosure
on page 38.
Line 2. Check “Yes” if you are subject
to tax in a foreign country on any of the
income reported in line 1, column (d).
Example. Sara is a citizen of Italy
and was a resident there until
September 2009, when she moved to
the United States to accept a position
as a high school teacher at an
accredited public school. Sara came to

Item L—Tax Exempt Treaty Example
(a) Country

Italy

(b) Tax treaty article

20

(c) Number of
months claimed in
prior tax years

(d) Amount of
exempt income in
current tax year

4

$40,000

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

$40,000

the United States on a J-1 visa
(Exchange visitor) and signed a
contract to teach for 2 years at this U.S.
school. She began teaching in
September 2009 and plans to continue
teaching through May 2011. Sara’s
salary per school year is $40,000. She
plans to return to Italy in June 2011 and
resume her Italian residence. For
calendar year 2010, Sara earned
$40,000 from her teaching position.
She completes the table in item L on
her 2010 tax return as shown in the
example above.
If you are claiming tax treaty
benefits and you failed to submit
CAUTION
adequate documentation to a
withholding agent, you must attach to

!

your tax return all information that
otherwise would have been required on
the withholding tax document (for
example, all information required on
Form W-8BEN or Form 8233).
Treaty-based return position
disclosure. If you take the position
that a treaty of the United States
overrides or modifies any provision of
the Internal Revenue Code and that
position reduces (or potentially
reduces) your tax, you must report
certain information on Form 8833 and
attach it to Form 1040NR.
If you fail to report the required
information, you will be charged a
penalty of $1,000 for each failure,

-38-

unless you show that such failure is
due to reasonable cause and not willful
neglect. For more details, see Form
8833 and its instructions.
Exceptions. You do not have to file
Form 8833 for any of the following.
1. You claim a treaty reduces the
withholding tax on interest, dividends,
rents, royalties, or other fixed or
determinable annual or periodical
income ordinarily subject to the 30%
rate.
2. You claim a treaty reduces or
modifies the taxation of income from
dependent personal services, pensions,
annuities, social security and other
public pensions, or income of artists,
athletes, students, trainees, or
teachers. This includes taxable
scholarship and fellowship grants.
3. You claim an International Social
Security Agreement or a Diplomatic or
Consular Agreement reduces or
modifies the taxation of income.
4. You are a partner in a partnership
or a beneficiary of an estate or trust
and the partnership, estate, or trust
reports the required information on its
return.
5. The payments or items of income
that otherwise are required to be
disclosed total no more than $10,000.

Instructions for Form 1040NR (2010)

Sign Your Return
Form 1040NR is not considered a valid
return unless you sign it. Be sure to
date your return and enter your
occupation(s) in the United States. If
you have someone prepare your return,
you are still responsible for the
correctness of the return. If your return
is signed by a representative for you,
you must have a power of attorney
attached that specifically authorizes the
representative to sign your return. To
do this, you can use Form 2848.
You can have an agent in the United
States prepare and sign your return if
you could not do so for one of the
following reasons.
• You were ill.
• You were not in the United States at
any time during the 60 days before the
return was due.
• For other reasons that you explained
in writing to the Department of the
Treasury; Internal Revenue Service
Center; Austin, TX 73301-0215 U.S.A.
and that the IRS approved.
Child’s return. If your child cannot
sign the return, either parent can sign
the child’s name in the space provided.
Then, enter “By (your signature), parent
for minor child.”
Paid preparer must sign your return.
Generally, anyone you pay to prepare
your return must sign it and fill in the
Paid Preparer Use Only area in the
space provided. The preparer must give
you a copy of the return for your
records. Someone who prepares your
return but does not charge you should
not sign your return.

Assemble Your Return
Assemble any schedules and forms
behind Form 1040NR in order of the
“Attachment Sequence No.” shown in
the upper right corner of the schedule
or form. If you have supporting
statements, arrange them in the same
order as the schedules or forms they
support and attach them last. Do not
attach correspondence or other items
unless required to do so.
Attach a copy of Forms W-2,
1042-S, SSA-1042S, RRB-1042S,
8288-A, and 2439 to the front of Form
1040NR. If you received a Form W-2c
(a corrected Form W-2), attach a copy
of your original Forms W-2 and any
Forms W-2c. Also attach Form(s)
1099-R to the front of Form 1040NR if
tax was withheld. Attach Form 8805 to
the back of your return. Enclose, but do
not attach, any payment.
Instructions for Form 1040NR (2010)

General Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or
result in notices being sent to you.

• Make sure you entered the correct

name and identifying number (SSN,
ITIN, or ATIN) for each dependent you
claim on line 7c. Check that each
dependent’s name and identifying
number agree with his or her
identification document. For each child
under age 17 who is a qualifying child
for the child tax credit, make sure you
checked the box in line 7c, column (4).

• Check your math, especially for the

child tax credit, total income, itemized
deductions, deduction for exemptions,
taxable income, total tax, federal
income tax withheld, and refund or
amount you owe.

• Be sure you used the correct method
to figure your tax. See the instructions
for line 42 on page 22.

• Be sure to enter your identifying

number in the space provided on page
1 of Form 1040NR. If you are married
and you checked filing status box 3 or 4
on page 1, also enter your spouse’s
information in the space provided on
page 1. Check that your name and
identifying number agree with your
identification document, such as your
social security card or the IRS notice
assigning your ITIN.

• Make sure your name and address
are correct.

• If you live in an apartment, be sure to
include your apartment number in your
address.

• If you received capital gain

distributions but were not required to
file Schedule D (Form 1040), make
sure you checked the box on line 14.

• Remember to sign and date Form

1040NR and enter your occupation(s)
in the United States.

• Attach your Form(s) W-2 and other

required forms and schedules. Put all
forms and schedules in the proper
order. See Assemble Your Return on
this page.

• If you owe tax and are paying by

check or money order, be sure to
include all the required information on
your payment. See the instructions for
line 72 beginning on page 29 for
details.

• Do not file more than one original

return for the same year, even if you
have not gotten your refund or have not
heard from the IRS since you filed.
Filing more than one original return for

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the same year, or sending in more than
one copy of the same return (unless we
ask you to do so), could delay your
refund.

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

Income Tax Withholding
and Estimated Tax
Payments for 2011
If the amount you owe or the amount
you overpaid is large, you may want to
file a new Form W-4 with your employer
to change the amount of income tax
withheld from your 2011 pay. For
details on how to complete Form W-4,
see the Instructions for Form 8233 and
Notice 1392, Supplemental Form W-4
Instructions for Nonresident Aliens. If
you have pension or annuity income,
use Form W-4P. If you receive certain
government payments (such as
unemployment compensation or social
security benefits), you can have tax
withheld from those payments by giving
the payer Form W-4V.
If you do not pay your tax through
withholding, or do not pay enough tax
that way, you might have to pay
estimated tax. In general, you do not
have to make estimated tax payments if
you expect that your 2011 Form
1040NR will show a tax refund or a tax
balance due of less than $1,000. If your
total estimated tax for 2011 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 2011 and
you must pay estimated tax, use Form
1040-ES. For more details, see Pub.
505.
For more information on
withholding or estimated tax
payments, see Paying Tax
Through Withholding or Estimated Tax
in Pub. 519, chapter 8.
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Do Both the Name and
Identifying Number on
Your Tax Forms Agree
With Your Identification
Document?
If not, certain deductions and credits
may be reduced or disallowed, your
refund may be delayed, and you may
not receive credit for your social
security earnings. If your Form W-2
shows an incorrect SSN or name, notify
your employer or the form-issuing agent
as soon as possible to make sure your
earnings are credited to your social
security record.
If the name or SSN on your
social security card is incorrect,
call the Social Security
Administration at 1-800-772-1213. If the
name or ITIN in the IRS notice is
incorrect, call the IRS at
1-800-829-1040.

Secure Your Tax
Records from Identity
Theft
Identity theft occurs when someone
uses your personal information, such as
your name, social security number
(SSN), or other identifying information,
without your permission, to commit
fraud or other crimes. An identity thief
may use your SSN to get a job or may
file a tax return using your SSN to
receive a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting
your SSN, and
• Be careful when choosing a tax
preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to the
name and phone number printed on the
IRS notice or letter.
If your tax records are not currently
affected by identity theft but you think
you are at risk due to a lost or stolen
purse or wallet, questionable credit card
activity or credit report, etc., contact the
IRS Identity Protection Specialized Unit
at 1-800-908-4490 or submit Form
14039.
For more information, see Pub.
4535.
Victims of identity theft who are
experiencing economic harm or a
systemic problem, or are seeking help
in resolving tax problems that have not
been resolved through normal
channels, may be eligible for Taxpayer
Advocate Service (TAS) assistance.

You can reach TAS by calling the
National Taxpayer Advocate helpline at
1-877-777-4778 or TTY/TDD
1-800-829-4059.
Protect yourself from suspicious
emails or phishing schemes.
Phishing is the creation and use of
email and websites designed to mimic
legitimate business emails and
websites. The most common form is the
act of sending an email to a user falsely
claiming to be an established legitimate
enterprise in an attempt to scam the
user into surrendering private
information that will be used for identity
theft.
The IRS does not initiate contacts
with taxpayers via emails. Also, the IRS
does not request detailed personal
information through email or ask
taxpayers for the PIN numbers,
passwords, or similar secret access
information for their credit card, bank,
or other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to phishing@irs.gov. You also
may report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax
Administration toll-free at
1-800-366-4484. You can forward
suspicious emails to the Federal Trade
Commission at spam@uce.gov or
contact them at www.ftc.gov/idtheft or
1-877-IDTHEFT (1-877-438-4338).
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.

How Do You Make a Gift
To Reduce Debt Held By
the Public?
If you wish to do so, make a check
payable to “Bureau of the Public Debt.”
You can send it to: Bureau of the Public
Debt, Department G, P.O. Box 2188,
Parkersburg, WV 26106-2188. Or you
can enclose the check with your income
tax return when you file. Do not add
your gift to any tax you may owe. See
pages 29 and 30 for details on how to
pay any tax you owe.
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You can deduct this gift on your
2011 tax return.

How Long Should
Records Be Kept?
Keep a copy of your tax return,
worksheets you used, and records of all
items appearing on it (such as Forms
W-2, 1042-S, and 1099) until the
statute of limitations runs out for that
return. Usually, this is 3 years from the

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date the return was due or filed or 2
years from the date the tax was paid,
whichever is later. You should keep
some records longer. For example,
keep property records (including those
on your home) as long as they are
needed to figure the basis of the
original or replacement property. For
more details, see Pub. 552.

Amended Return
File Form 1040X to change a return
you already filed. Also use Form 1040X
if you filed Form 1040NR and you
should have filed Form 1040, 1040A, or
1040EZ, or vice versa. Generally, Form
1040X must be filed within 3 years after
the date the original return was filed or
within 2 years after the date the tax was
paid, whichever is later. But you may
have more time to file Form 1040X if
you live in a federally declared disaster
area or you are physically or mentally
unable to manage your financial affairs.
See Pub. 519 and 556 for details.

Need a Copy of Your Tax
Return?
If you need a copy of your tax return,
use Form 4506. There is a $57 fee
(subject to change) for each return
requested. If your main home, principal
place of business, or tax records are
located in a federally declared disaster
area, this fee will be waived. If you want
a free transcript of your tax return or
account, use Form 4506-T or 4506T-EZ
or call us. If you are in the United
States call 1-800-908-9946.
If you are outside the United States,
call 267-941-1000 (English-speaking
only). This number is not toll-free.

Death of a Taxpayer
If a taxpayer died before filing a return
for 2010, the taxpayer’s personal
representative may have to file and
sign a return for that taxpayer. A
personal representative can be an
executor, administrator, or anyone who
is in charge of the deceased taxpayer’s
property. If the deceased taxpayer did
not have to file a return but had tax
withheld, a return must be filed to get a
refund. The person who files the return
must enter “Deceased,” the deceased
taxpayer’s name, and the date of death
across the top of the return. If this
information is not provided, it may delay
the processing of the return.
The personal representative should
promptly notify all payers of income,
including financial institutions, of the
taxpayer’s death. This will ensure the
proper reporting of income earned by
the taxpayer’s estate or heirs. A
Instructions for Form 1040NR (2010)

deceased taxpayer’s SSN or ITIN
should not be used for tax years after
the year of death, except for estate tax
return purposes.

Claiming a Refund for a
Deceased Taxpayer
If you are a court-appointed
representative, file Form 1040NR for
the decedent and include a copy of the
certificate that shows your appointment.
All other filers requesting the deceased
taxpayer’s refund, including the
deceased taxpayer’s spouse, must file
the return and attach Form 1310.
For more details, see Pub. 559.

Past Due Returns
The integrity of our tax system and
well-being of our country depend, to a
large degree, on the timely filing and
payment of taxes by each individual,
family, and business in this country.
Those choosing not to file and pay their
fair share increase the burden on the
rest of us to support our schools,
maintain and repair roadways, and the
many other ways our tax dollars help to
make life easier for all citizens.
Some people don’t know they should
file a tax return; some don’t file
because they expect a refund; and
some don’t file because they owe
taxes. Encourage your family,
neighbors, friends, and coworkers to do
their fair share by filing their federal tax
returns and paying any tax due on time.
If you or someone you know needs
to file past due tax returns, visit IRS.gov
and click on ‘‘Individuals’’ for help in
filing those returns. Send the return to
the address that applies to you in the
latest Form 1040NR instructions. For
example, if you are filing a 2007 return
in 2011, use the address in Where To
File on page 5. However, if you got an
IRS notice, mail the return to the
address in the notice.

Other Ways To Get Help
Send Your Written Tax
Questions to the IRS
You should get an answer in about 30
days. For the mailing address, call us at
1-800-829-1040 (hearing impaired
customers with access to TTY/TDD
equipment may call 1-800-829-4059).
Do not send questions with your return.

Research Your Tax
Questions Online
You can find answers to many of your
tax questions online in several ways by
accessing the IRS website at www.irs.
gov/individuals. Click on the top of the
page “International Taxpayers” and
Instructions for Form 1040NR (2010)

then on “Help With Tax Questions International Taxpayers.” Here are
some of the methods you may want to
try.
• Frequently asked questions. This
section contains an extensive list of
questions and answers. You can select
your question by category or keyword.
• Tax trails. This is an interactive
section which asks questions you can
answer by selecting “Yes” or “No.”
• Tax topics.
• Sending Your Question. This is an
interactive section where you select
one of the categories available to
submit your tax law question.

If you wish to write instead of call,
please address your letter to:

Free Help With Your Return

Outside the United States, we will
answer your tax questions and help
with account problems at any of our
overseas offices. You may phone or
visit — just be sure to have last year’s
tax return, your wage and income
statements, and your other tax records
with you. If you wish to write instead of
call, please contact the office to obtain
the mailing address.

Free help in preparing your return is
available nationwide from
IRS-sponsored volunteers. These
volunteers are trained and certified to
prepare federal income tax returns by
passing an IRS test. The Volunteer
Income Tax Assistance (VITA) program
is designed to help low-income
taxpayers. The Tax Counseling for the
Elderly (TCE) program is designed to
assist taxpayers age 60 or older with
their tax return preparation. VITA/TCE
tax preparation sites must adhere to
strict quality standards necessary to
prepare accurate returns. Volunteers
will help you with claiming the credits
and deductions you may be entitled to.
For more information on these
programs, go to IRS.gov and enter
keyword “VITA” in the upper right
corner. Or, call us at 1-800-829-1040.
To find the nearest AARP Tax-Aide
site, visit AARP’s website at www.aarp.
org/money/taxaide or call
1-888-227-7669.
When you go for help, take proof of
identity and social security numbers (or
individual taxpayer identification
numbers) for your spouse, your
dependents, and yourself. Take a copy
of your 2009 tax return (if available), all
your Forms W-2, 1042-S, and 1099 for
2010, and any other information about
your 2010 income and expenses.

Everyday Tax Solutions
Taxpayer Assistance in the
United States
In the United States 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.” You also
can call 1-800-829-1040. For TTY/TDD
help, call 1-800-829-4059.

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Internal Revenue Service
International Section
Philadelphia, PA 19255-0725
Make sure you include your identifying
number (defined on page 8) when you
write.
If you are outside the United States,
you can call 267-941-1000
(English-speaking only). This number is
not toll-free.

Taxpayer Assistance Outside
the United States

The offices are located in the
following countries.

• Beijing, People’s Republic of China
U.S. Embassy
No. 55 An Jia Lou Road
Beijing 100600
People’s Republic of China
Tel. {86} (10) 8531-3870
Email irs.beijing@irs.gov.

• Frankfurt, Germany
U.S. Consulate Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany
Tel. {49} (69) 7535-3834
Fax {49} (69) 7535-3803

• London, England
U.S. Embassy
24/31 Grosvenor Square
London W1A 1AE
United Kingdom
Tel. {44} (20) 7894-0476
Fax {44} (20) 7495-4224

• Paris, France
U.S. Embassy
2 Avenue Gabriel
75382 Paris Cedex 08
France
Tel. {33} (1) 4312-2555
Fax {33} (1) 4312-2303
Traveling IRS customer service
employees will visit foreign cities during
the 2011 filing season. Call your local
U.S. embassy or consulate, or one of
our offices to find out more about the
dates, times, and locations for
assistance.

IRS Videos
The IRS Video portal
www.IRSvideos.gov contains video and
audio presentations on topics of interest
to small businesses, individuals, and
tax professionals. You will find video
clips of tax topics, archived versions of
live panel discussions and Webinars,
and audio archives of tax practitioner
phone forums.

Help for People With
Disabilities
Telephone help is available using TTY/
TDD equipment by calling
1-800-829-4059. Braille materials are
available at libraries that have special
services for people with disabilities.

Tax Services in Other
Languages
To better serve taxpayers whose native
language is not English, we have
products and services in various
languages.
For Spanish speaking taxpayers, we
have:
• Spanish Publication 17, El Impuesto
Federal sobre los Ingresos, and
• www.irs.gov/espanol.
The Multilingual Gateway at
www.irs.gov/languages offers basic tax
filing information in the following
languages.
• Chinese.
• Korean.
• Vietnamese.
• Russian.
We also offer a Basic Tax
Responsibilities CD/DVD in the
following languages.
• Spanish.
• Chinese.
• Vietnamese.
• Korean.
• Russian.
If you are in the United States and
want to get a copy of this CD/DVD, call
the National Distribution Center at
1-800-829-3676 and ask for Pub. 4580
in your language.

the amount in the bottom margin of
Form 1040NR, page 2. Do not include
interest or penalties (other than the
estimated tax penalty) in the amount
you owe on line 72.

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

Penalties
Late filing. If you do not file your
return by the due date (including
extensions), the penalty is usually 5%
of the amount due for each month or
part of a month your return is late,
unless you have a reasonable
explanation. If you do, include it with
your return. The penalty can be as
much as 25% of the tax due. The
penalty is 15% per month, up to a
maximum of 75%, if the failure to file is
fraudulent. If your return is more than
60 days late, the minimum penalty will
be $135 or the amount of any tax you
owe, whichever is smaller.
Late payment of tax. If you pay your
taxes late, the penalty is usually 1/2 of
1% of the unpaid amount for each
month or part of a month the tax is not
paid. The penalty can be as much as
25% of the unpaid amount. It applies to
any unpaid tax on the return. This
penalty is in addition to interest charges
on late payments.

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

Other. Other penalties can be
imposed for negligence, substantial
understatement of tax, reportable
transaction understatements, filing an
erroneous refund claim, and fraud.
Criminal penalties may be imposed for
willful failure to file, tax evasion, or
making a false statement. See Pub. 17
for details on some of these penalties.

The IRS Taxpayer Assistance
Centers provide over-the-phone
interpreter assistance in more
than 170 different languages. To find
the number, see Everyday Tax
Solutions on page 41.

You can go online to check the status
of your refund 3 to 4 weeks after you
file your return. But if you filed Form
8839 with your return, allow 14 weeks
before checking your refund status.
Go to IRS.gov and click on
Where’s My Refund. Have a
copy of your tax return handy.
You will need to provide the following
information from your return:
• Your social security number (or other
identification number),
• Your filing status, and
• The exact whole dollar amount of
your refund.
Refunds are sent out weekly on
Fridays. If you check the status
of your refund and are not given
the date it will be issued, please wait
until the next week before checking
back.
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Frivolous return. In addition to any
other penalties, the law imposes a
penalty of $5,000 for filing a frivolous
return. A frivolous return is one that
does not contain information needed to
figure the correct tax or shows a
substantially incorrect tax because you
take a frivolous position or desire to
delay or interfere with the tax laws. This
includes altering or striking out the
preprinted language above the space
where you sign. For a list of positions
identified as frivolous, see Notice
2010-33, 2010-17 I.R.B. 609, available
at www.irs.gov/irb/2010-17_IRB/ar13.
html.

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Refund Information

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If you do not have Internet access
and are in the United States, call:
• 1-800-829-1954 during the hours
shown below, or
• 1-800-829-4477 24 hours a day, 7
days a week, for automated refund
information.
Do not send in a copy of your return
unless asked to do so.
To get a refund, you generally must
file your return within 3 years from the
date the return was due (including
extensions).
Refund information also is available
in Spanish at www.irs.gov/espanol and
the phone numbers listed above.

What Is TeleTax?
Recorded tax information is available
24 hours a day, 7 days a week.
TeleTax topics are available at www.irs.
gov/taxtopics. Click on the link for the
number of the topic you want to read or
select the number of the topic you want
to hear and call 1-800-829-4477. Have
paper and pencil handy to take notes.

Calling the IRS
If you cannot find the answer to your
question in these instructions or online,
please call us for assistance. See
Making the Call on page 43. If you are
in the United States, you will not be
charged for the call unless your phone
company charges you for toll-free calls.
Our normal hours of operation are
Monday through Friday from 7:00 a.m.
to 10:00 p.m. local time. Assistance
provided to callers from Alaska and
Hawaii will be based on the hours of
operation in the Pacific time zone.
Instructions for Form 1040NR (2010)

TIP

If you want to check the status
of your 2010 refund, see Refund
Information on page 42.

Before You Call
IRS representatives care about the
quality of the service provided to you,
our customer. You can help us provide
accurate, complete answers to your
questions by having the following
information available.
• The tax form, schedule, or notice to
which your question relates.
• The facts about your particular
situation. The answer to the same
question often varies from one taxpayer
to another because of differences in
their age, income, whether they can be
claimed as a dependent, etc.
• The name of any IRS publication or
other source of information that you
used to look for the answer.
To maintain your account security,
you may be asked for the following
information, which you also should
have available.
• Your social security number or
individual taxpayer identification
number.
• The amount of refund and filing
status shown on your tax return.
• The “Caller ID Number” shown at the
top of any notice you received.
• Your personal identification number
(PIN) if you have one.
• Your date of birth.
• The numbers in your street address.
• Your ZIP code.
If you are asking for an installment
agreement to pay your tax, you will be
asked for the highest amount you can
pay each month and the date on which
you can pay it.
Evaluation of services provided.
The IRS uses several methods to
evaluate our telephone service. One
method is to record telephone calls for
quality purposes only. A random
sample of recorded calls is selected for
review through the quality assurance
process. Other methods include
listening to live calls in progress and
random selection of customers for
participation in a customer satisfaction
survey.

Making the Call
If you are in the United States, call
1-800-829-1040 (hearing impaired
customers with TTY/TDD equipment
may call 1-800-829-4059). Our menu
allows you to speak your responses or
use your keypad to select a menu
option. After receiving your menu
selection, the system will direct your
call to the appropriate assistance.
If you are outside the United States
call 267-941-1000 (English-speaking
only). This number is not toll-free.
Instructions for Form 1040NR (2010)

Before You Hang Up
If you do not fully understand the
answer you receive, or you feel our
representative may not fully understand
your question, our representative needs
to know this. He or she will be happy to
take additional time to be sure your
question is answered fully.
By law, you are responsible for
paying your share of federal income
tax. If we should make an error in
answering your question, you are still
responsible for the payment of the
correct tax. Should this occur, however,
you will not be charged any penalty.

Quick and Easy Access
to Tax Help and Tax
Products
If you live outside the United
TIP States, see Pub. 519 and Pub.
54 to find out how to get help
and tax products.
You can access IRS.gov 24
hours a day, 7 days a week.
Online services and help. Go to
IRS.gov to obtain information on:
• Online Services — Conduct business
with the IRS electronically.
• Taxpayer Advocate Service — Helps
taxpayers resolve problems with the
IRS.
• Where’s My Refund — Your refund
status anytime from anywhere.
• Free Tax Return Preparation — Free
tax assistance and preparation.
• Recent Tax Changes — Highlights on
newly enacted tax law.
• Disaster Tax Relief — Tax relief
provisions for disaster situations
• Identity Theft and Your Tax
Records — Safeguard your identity and
tax records.
• Online Payment Agreement (OPA)
Application — Online agreements.
• Applying for Offers in
Compromise — Information on offers in
compromise.
View and download products. Click
on “Forms and Publications” or go to
www.irs.gov/formspubs to:
• View or download current and
previous year tax products.
• Order current year tax products
online.
The Forms and Publications page
provides links to access and acquire
both electronic and print media.
Additionally, the “Search” function
provides basic and advanced search
capabilities for published products
available on IRS.gov.
Online ordering of products. To
order tax products delivered by mail, go
to www.irs.gov/formspubs.

-43-

• For current year products, click on

“Forms and publications by U.S. mail.”
• For tax products on a DVD, click on
“Tax products on DVD (Pub. 1796).”
See DVD below.
TIP

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

Tax forms and publications. Call
1-800-TAX-FORM (1-800-829-3676) to
order current and prior year forms,
instructions, and publications. If you are
in the United States you should receive
your order within 10 working days.
Tax help and questions.
1-800-829-1040.

Call

Hearing Impaired TTY/TDD. Call
1-800-829-4059.
TeleTax information - 24 hour tax
information. Call 1-800-829-4477.
See page 42.
Refund hotline. Call
1-800-829-1954.
National Taxpayer Advocate
helpline. Call 1-877-777-4778.
Walk-in. If you are in the United
States, you can pick up some of
the most requested forms,
instructions, and publications at many
IRS offices, post offices, and libraries.
Also, some grocery stores, copy
centers, city and county government
offices, and credit unions have
reproducible tax products available to
photocopy or print from a DVD. If you
are outside the United States, many
forms, instructions, and publications are
available from U.S. embassies and
consulates during the tax return filing
period.
Mail. You can order forms,
instructions, and publications by
writing to the address below.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613.
If you are in the United States you
should receive your order within 10
days after we receive your request.
DVD. Buy IRS Pub. 1796, IRS
Tax Products DVD, from
National Technical Information
Service (NTIS) at www.irs.gov/cdorders
for $30 (no handling fee) or call
1-877-233-6767 toll-free (in the United
States) to buy the DVD for $30 (plus a
$6 handling fee). Price and handling
fee are subject to change. The first
release will ship early January 2011
and the final release will ship early
March 2011.

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

others as described in the Code. For
example, we may disclose your tax
information to the Department of
Justice, to enforce the tax laws, both
civil and criminal, and to cities, states,
the District of Columbia, and U.S.
commonwealths or possessions to
carry out their tax laws.We may
disclose your tax information to the
Department of Treasury and
contractors for tax administration
purposes; and to other persons as
necessary to obtain information needed
to determine the amount of or to collect
the tax you owe. We may disclose your
tax information to the Comptroller
General of the United States to permit
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 enforcement and
intelligence agencies to combat
terrorism.
Keep this notice with your records. It
may help you if we ask you for other
information. If you have any questions
about the rules for filing and giving
information, call or visit any Internal
Revenue Service office.
We welcome comments on forms.
If you have comments or suggestions
for making this form simpler, we would
be happy to hear from you. You can
email us at *taxforms@irs.gov. (The
asterisk must be included in the
address.) Please put “Forms Comment”
on the subject line. Or you can write to
Internal Revenue Service, Tax Products

Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send
your return to this address. Instead, see
Where To File on page 5.
Estimates of taxpayer burden.
The table below shows burden
estimates as of November 15, 2010, for
taxpayers filing a 2010 Form 1040NR
tax return. Time spent and
out-of-pocket costs are presented
separately. Out-of-pocket costs include
any expenses incurred by taxpayers to
prepare and submit their tax returns.
Examples include tax return preparation
and submission fees, postage and
photocopying costs, and tax
preparation software costs.
Reported time and cost burdens are
national averages and do not
necessarily reflect a “typical” case. For
instance, the estimated average time
burden for all taxpayers filing a Form
1040NR or 1040NR-EZ is 12 hours,
with an average cost of $200 per
return. This average includes all
associated forms and schedules,
across all preparation methods and
taxpayer activities. Taxpayers filing
Form 1040NR are expected to have an
average burden of about 13 hours, with
an average cost of $210 per return.
Within each of these estimates there is
significant variation in taxpayer activity.
Similarly, tax preparation fees vary
extensively depending on the tax
situation of the taxpayer, the type of
professional preparer, and the
geographic area.
If you have comments concerning
the time and cost estimates below, you
can contact us at either one of the
addresses shown under We welcome
comments on forms on this page.

Estimated Average Taxpayer Burden
The average time and costs required to complete and file Form 1040NR, its schedules, and accompanying forms will vary depending on
individual circumstances. The estimated averages are:
Form

Average Time Burden (Hours)

1040NR

13

-44-

Average Cost
$210

Instructions for Form 1040NR (2010)

The Taxpayer Advocate Service Is Here To Help
The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our
job is to ensure that every taxpayer is treated equally and fairly, and
that you know and understand your rights. We offer free help to
guide you through the often confusing process of resolving tax
problems that you have not been able to solve on your own. The
worst thing you can do is nothing at all!
First, try to resolve your problem on your own. But, if you cannot do
so, then come to us. TAS can help if:
• Your problem with the IRS is causing financial difficulties or
hardship for you or your family.
• You have tried repeatedly to contact the IRS, but no one has
responded.
• The IRS has not responded to you by the date promised.
When you come to the TAS for help, you will be assigned to one
advocate who will be with you at every turn. Your advocate will
listen to you, help you understand what needs to be done, and stay
with you until your problem is resolved. We have offices in every
state, and our advocates are all experienced with the IRS, so we
know how to cut through the red tape. TAS can help you work out
an alternative payment plan. We’ll make sure the right people hear
your case, and that they act upon it.

As a taxpayer, you have rights that the IRS must abide by in its
dealings with you. Our tax toolkit at www.taxtoolkit.irs.gov is a first
step toward understanding what your rights are. You can get
updates on hot tax topics by visiting our YouTube channel at www.
youtube.com/tasnta and our Facebook page at www.facebook.com/
YourVoiceAtIRS, or by following our tweets at www.twitter.com/
YourVoiceAtIRS.
If you think TAS might be able to help you, you can call your local
advocate, whose number is in your phone book; in Pub. 1546,
Taxpayer Advocate Service — Your Voice at the IRS; and on our
website at www.irs.gov/advocate. You can also call our toll-free
number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. To
request Taxpayer Advocate Service help worldwide, call the Puerto
Rico Taxpayer Advocate office at: 1-787-622-8930 (Spanish) or
1-787-622-8940 (English).

Low Income Taxpayer Clinics (LITCs)
The Low Income Taxpayer Clinic program serves individuals who
have a problem with the IRS and whose income is below a certain
level. LITCs are independent from the IRS. Most LITCs can provide
representation before the IRS or in court on audits, tax collection
disputes, and other issues for free or for a small fee. If an
individual’s native language is not English, some clinics can provide
information in certain other languages about taxpayer rights and
responsibilities. For more information, see Pub. 4134, Low Income
Taxpayer Clinic List. This publication is available at IRS.gov, by
calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS
office.

Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of
citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer
satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia,
and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).

Instructions for Form 1040NR (2010)

-45-

2010 Tax Table
!

CAUTION

Sample Table

See the instructions for line 42 on page 22 to see if you must use the Tax Table below
to figure your tax.

Example. Mr. Green is filing as a qualifying widower. His taxable income on line 41 of
Form 1040NR is $25,300. First, he finds the $25,300 - 25,350 taxable income line.
Next he finds the column for qualifying widower and reads down the column. The
amount shown where the taxable income line and filing status column meet is $2,961.
This is the tax amount he must enter on line 42 of his Form 1040NR.
If Form
1040NR,
line 41, is —
At
least

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

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

1,025
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

101
104
106
109
111
114
116
119
121
124
126
129

1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275

At
least

1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

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

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

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

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

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

25,200
25,250
䊳 25,300
25,350

But
less
than

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

If Form
1040NR,
line 41, is —

And you are —
But
less
than

At
least

At
least

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

Qualifying
Widow(er)

Single

Married
filing
separately

Your tax is—
2,946
3,365
2,954
3,373
2,961
3,380
2,969
3,388

3,365
3,373
3,380
3,388

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(Continued on page 47)

- 46 -

Instructions for Form 1040NR (2010)

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

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

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

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

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

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

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

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

At
least

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

11,000

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

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

803
808
813
818
823
828
833
838
845
853
860
868
875
883
890
898
905
913
920
928

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

803
808
813
818
823
828
833
838
845
853
860
868
875
883
890
898
905
913
920
928

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

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

935
943
950
958
965
973
980
988
995
1,003
1,010
1,018
1,025
1,033
1,040
1,048
1,055
1,063
1,070
1,078

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

935
943
950
958
965
973
980
988
995
1,003
1,010
1,018
1,025
1,033
1,040
1,048
1,055
1,063
1,070
1,078

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

1,085
1,093
1,100
1,108
1,115
1,123
1,130
1,138
1,145
1,153
1,160
1,168
1,175
1,183
1,190
1,198
1,205
1,213
1,220
1,228

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

1,085
1,093
1,100
1,108
1,115
1,123
1,130
1,138
1,145
1,153
1,160
1,168
1,175
1,183
1,190
1,198
1,205
1,213
1,220
1,228

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

9,000

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

And you are —

8,000
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
6,000

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

At
least

If Form
1040NR,
line 41, is —

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

1,235
1,243
1,250
1,258
1,265
1,273
1,280
1,288
1,295
1,303
1,310
1,318
1,325
1,333
1,340
1,348
1,355
1,363
1,370
1,378

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

1,235
1,243
1,250
1,258
1,265
1,273
1,280
1,288
1,295
1,303
1,310
1,318
1,325
1,333
1,340
1,348
1,355
1,363
1,370
1,378

1,385
1,393
1,400
1,408
1,415
1,423
1,430
1,438
1,445
1,453
1,460
1,468
1,475
1,483
1,490
1,498
1,505
1,513
1,520
1,528

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

1,385
1,393
1,400
1,408
1,415
1,423
1,430
1,438
1,445
1,453
1,460
1,468
1,475
1,483
1,490
1,498
1,505
1,513
1,520
1,528

1,535
1,543
1,550
1,558
1,565
1,573
1,580
1,588
1,595
1,603
1,610
1,618
1,625
1,633
1,640
1,648
1,655
1,663
1,670
1,678

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

1,535
1,543
1,550
1,558
1,565
1,573
1,580
1,588
1,595
1,603
1,610
1,618
1,625
1,633
1,640
1,648
1,655
1,663
1,670
1,678

12,000

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
11,000

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
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
14,000

(Continued on page 48)

Instructions for Form 1040NR (2010)

- 47 -

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

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

1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,463
1,468
1,473
1,478
1,483
1,488
1,493
1,498

1,685
1,693
1,700
1,708
1,715
1,723
1,730
1,738
1,745
1,753
1,760
1,768
1,775
1,783
1,790
1,798
1,805
1,813
1,820
1,828

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

1,835
1,843
1,850
1,858
1,865
1,873
1,880
1,888
1,895
1,903
1,910
1,918
1,925
1,933
1,940
1,948
1,955
1,963
1,970
1,978

1,503
1,508
1,513
1,518
1,523
1,528
1,533
1,538
1,543
1,548
1,553
1,558
1,563
1,568
1,573
1,578
1,583
1,588
1,593
1,598

1,835
1,843
1,850
1,858
1,865
1,873
1,880
1,888
1,895
1,903
1,910
1,918
1,925
1,933
1,940
1,948
1,955
1,963
1,970
1,978

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

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

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

1,985
1,993
2,000
2,008
2,015
2,023
2,030
2,038
2,045
2,053
2,060
2,068
2,075
2,083
2,090
2,098
2,105
2,113
2,120
2,128

1,603
1,608
1,613
1,618
1,623
1,628
1,633
1,638
1,643
1,648
1,653
1,658
1,663
1,668
1,673
1,679
1,686
1,694
1,701
1,709

1,985
1,993
2,000
2,008
2,015
2,023
2,030
2,038
2,045
2,053
2,060
2,068
2,075
2,083
2,090
2,098
2,105
2,113
2,120
2,128

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

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

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

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

20,000
1,716
1,724
1,731
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

2,135
2,143
2,150
2,158
2,165
2,173
2,180
2,188
2,195
2,203
2,210
2,218
2,225
2,233
2,240
2,248
2,255
2,263
2,270
2,278

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

2,285
2,293
2,300
2,308
2,315
2,323
2,330
2,338
2,345
2,353
2,360
2,368
2,375
2,383
2,390
2,398
2,405
2,413
2,420
2,428

1,866
1,874
1,881
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

2,285
2,293
2,300
2,308
2,315
2,323
2,330
2,338
2,345
2,353
2,360
2,368
2,375
2,383
2,390
2,398
2,405
2,413
2,420
2,428

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

2,435
2,443
2,450
2,458
2,465
2,473
2,480
2,488
2,495
2,503
2,510
2,518
2,525
2,533
2,540
2,548
2,555
2,563
2,570
2,578

2,016
2,024
2,031
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

2,435
2,443
2,450
2,458
2,465
2,473
2,480
2,488
2,495
2,503
2,510
2,518
2,525
2,533
2,540
2,548
2,555
2,563
2,570
2,578

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

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

2,585
2,593
2,600
2,608
2,615
2,623
2,630
2,638
2,645
2,653
2,660
2,668
2,675
2,683
2,690
2,698
2,705
2,713
2,720
2,728

2,166
2,174
2,181
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

2,585
2,593
2,600
2,608
2,615
2,623
2,630
2,638
2,645
2,653
2,660
2,668
2,675
2,683
2,690
2,698
2,705
2,713
2,720
2,728

2,735
2,743
2,750
2,758
2,765
2,773
2,780
2,788
2,795
2,803
2,810
2,818
2,825
2,833
2,840
2,848
2,855
2,863
2,870
2,878

2,316
2,324
2,331
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

2,735
2,743
2,750
2,758
2,765
2,773
2,780
2,788
2,795
2,803
2,810
2,818
2,825
2,833
2,840
2,848
2,855
2,863
2,870
2,878

2,885
2,893
2,900
2,908
2,915
2,923
2,930
2,938
2,945
2,953
2,960
2,968
2,975
2,983
2,990
2,998
3,005
3,013
3,020
3,028

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

2,885
2,893
2,900
2,908
2,915
2,923
2,930
2,938
2,945
2,953
2,960
2,968
2,975
2,983
2,990
2,998
3,005
3,013
3,020
3,028

21,000

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
20,000

At
least

2,135
2,143
2,150
2,158
2,165
2,173
2,180
2,188
2,195
2,203
2,210
2,218
2,225
2,233
2,240
2,248
2,255
2,263
2,270
2,278

18,000

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

But
less
than

17,000
1,685
1,693
1,700
1,708
1,715
1,723
1,730
1,738
1,745
1,753
1,760
1,768
1,775
1,783
1,790
1,798
1,805
1,813
1,820
1,828

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

At
least

If Form
1040NR,
line 41, is —

And you are —

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

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

(Continued on page 49)

- 48 -

Instructions for Form 1040NR (2010)

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

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

3,035
3,043
3,050
3,058
3,065
3,073
3,080
3,088
3,095
3,103
3,110
3,118
3,125
3,133
3,140
3,148
3,155
3,163
3,170
3,178

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

3,185
3,193
3,200
3,208
3,215
3,223
3,230
3,238
3,245
3,253
3,260
3,268
3,275
3,283
3,290
3,298
3,305
3,313
3,320
3,328

2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909

3,185
3,193
3,200
3,208
3,215
3,223
3,230
3,238
3,245
3,253
3,260
3,268
3,275
3,283
3,290
3,298
3,305
3,313
3,320
3,328

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

3,335
3,343
3,350
3,358
3,365
3,373
3,380
3,388
3,395
3,403
3,410
3,418
3,425
3,433
3,440
3,448
3,455
3,463
3,470
3,478

2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059

3,335
3,343
3,350
3,358
3,365
3,373
3,380
3,388
3,395
3,403
3,410
3,418
3,425
3,433
3,440
3,448
3,455
3,463
3,470
3,478

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

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

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

29,000
3,066
3,074
3,081
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

3,485
3,493
3,500
3,508
3,515
3,523
3,530
3,538
3,545
3,553
3,560
3,568
3,575
3,583
3,590
3,598
3,605
3,613
3,620
3,628

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

3,635
3,643
3,650
3,658
3,665
3,673
3,680
3,688
3,695
3,703
3,710
3,718
3,725
3,733
3,740
3,748
3,755
3,763
3,770
3,778

3,216
3,224
3,231
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

3,635
3,643
3,650
3,658
3,665
3,673
3,680
3,688
3,695
3,703
3,710
3,718
3,725
3,733
3,740
3,748
3,755
3,763
3,770
3,778

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

3,785
3,793
3,800
3,808
3,815
3,823
3,830
3,838
3,845
3,853
3,860
3,868
3,875
3,883
3,890
3,898
3,905
3,913
3,920
3,928

3,366
3,374
3,381
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

3,785
3,793
3,800
3,808
3,815
3,823
3,830
3,838
3,845
3,853
3,860
3,868
3,875
3,883
3,890
3,898
3,905
3,913
3,920
3,928

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

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

3,935
3,943
3,950
3,958
3,965
3,973
3,980
3,988
3,995
4,003
4,010
4,018
4,025
4,033
4,040
4,048
4,055
4,063
4,070
4,078

3,516
3,524
3,531
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

3,935
3,943
3,950
3,958
3,965
3,973
3,980
3,988
3,995
4,003
4,010
4,018
4,025
4,033
4,040
4,048
4,055
4,063
4,070
4,078

4,085
4,093
4,100
4,108
4,115
4,123
4,130
4,138
4,145
4,153
4,160
4,168
4,175
4,183
4,190
4,198
4,205
4,213
4,220
4,228

3,666
3,674
3,681
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

4,085
4,093
4,100
4,108
4,115
4,123
4,130
4,138
4,145
4,153
4,160
4,168
4,175
4,183
4,190
4,198
4,205
4,213
4,220
4,228

4,235
4,243
4,250
4,258
4,265
4,273
4,280
4,288
4,295
4,303
4,310
4,318
4,325
4,333
4,340
4,348
4,355
4,363
4,370
4,378

3,816
3,824
3,831
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

4,235
4,243
4,250
4,258
4,265
4,273
4,280
4,288
4,295
4,303
4,310
4,318
4,325
4,333
4,340
4,348
4,355
4,363
4,370
4,378

30,000

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
29,000

At
least

3,485
3,493
3,500
3,508
3,515
3,523
3,530
3,538
3,545
3,553
3,560
3,568
3,575
3,583
3,590
3,598
3,605
3,613
3,620
3,628

27,000

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

And you are —

26,000
3,035
3,043
3,050
3,058
3,065
3,073
3,080
3,088
3,095
3,103
3,110
3,118
3,125
3,133
3,140
3,148
3,155
3,163
3,170
3,178

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

At
least

If Form
1040NR,
line 41, is —

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

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

(Continued on page 50)

Instructions for Form 1040NR (2010)

- 49 -

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

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

3,966
3,974
3,981
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
4,094
4,101
4,109

4,385
4,393
4,400
4,408
4,415
4,423
4,430
4,438
4,445
4,453
4,460
4,468
4,475
4,483
4,490
4,498
4,505
4,513
4,520
4,528

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

4,535
4,543
4,550
4,558
4,565
4,573
4,580
4,588
4,595
4,603
4,610
4,618
4,625
4,633
4,640
4,648
4,655
4,663
4,670
4,678

4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259

4,535
4,543
4,550
4,558
4,565
4,573
4,580
4,588
4,595
4,603
4,610
4,618
4,625
4,633
4,640
4,648
4,655
4,663
4,670
4,678

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

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

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

4,688
4,700
4,713
4,725
4,738
4,750
4,763
4,775
4,788
4,800
4,813
4,825
4,838
4,850
4,863
4,875
4,888
4,900
4,913
4,925

4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409

4,688
4,700
4,713
4,725
4,738
4,750
4,763
4,775
4,788
4,800
4,813
4,825
4,838
4,850
4,863
4,875
4,888
4,900
4,913
4,925

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

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

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

38,000
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,529
4,536
4,544
4,551
4,559

4,938
4,950
4,963
4,975
4,988
5,000
5,013
5,025
5,038
5,050
5,063
5,075
5,088
5,100
5,113
5,125
5,138
5,150
5,163
5,175

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

5,188
5,200
5,213
5,225
5,238
5,250
5,263
5,275
5,288
5,300
5,313
5,325
5,338
5,350
5,363
5,375
5,388
5,400
5,413
5,425

4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,679
4,686
4,694
4,701
4,709

5,188
5,200
5,213
5,225
5,238
5,250
5,263
5,275
5,288
5,300
5,313
5,325
5,338
5,350
5,363
5,375
5,388
5,400
5,413
5,425

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

5,438
5,450
5,463
5,475
5,488
5,500
5,513
5,525
5,538
5,550
5,563
5,575
5,588
5,600
5,613
5,625
5,638
5,650
5,663
5,675

4,716
4,724
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791
4,799
4,806
4,814
4,821
4,829
4,836
4,844
4,851
4,859

5,438
5,450
5,463
5,475
5,488
5,500
5,513
5,525
5,538
5,550
5,563
5,575
5,588
5,600
5,613
5,625
5,638
5,650
5,663
5,675

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

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

5,688
5,700
5,713
5,725
5,738
5,750
5,763
5,775
5,788
5,800
5,813
5,825
5,838
5,850
5,863
5,875
5,888
5,900
5,913
5,925

4,866
4,874
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941
4,949
4,956
4,964
4,971
4,979
4,986
4,994
5,001
5,009

5,688
5,700
5,713
5,725
5,738
5,750
5,763
5,775
5,788
5,800
5,813
5,825
5,838
5,850
5,863
5,875
5,888
5,900
5,913
5,925

5,938
5,950
5,963
5,975
5,988
6,000
6,013
6,025
6,038
6,050
6,063
6,075
6,088
6,100
6,113
6,125
6,138
6,150
6,163
6,175

5,016
5,024
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091
5,099
5,106
5,114
5,121
5,129
5,136
5,144
5,151
5,159

5,938
5,950
5,963
5,975
5,988
6,000
6,013
6,025
6,038
6,050
6,063
6,075
6,088
6,100
6,113
6,125
6,138
6,150
6,163
6,175

6,188
6,200
6,213
6,225
6,238
6,250
6,263
6,275
6,288
6,300
6,313
6,325
6,338
6,350
6,363
6,375
6,388
6,400
6,413
6,425

5,166
5,174
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241
5,249
5,256
5,264
5,271
5,279
5,286
5,294
5,301
5,309

6,188
6,200
6,213
6,225
6,238
6,250
6,263
6,275
6,288
6,300
6,313
6,325
6,338
6,350
6,363
6,375
6,388
6,400
6,413
6,425

39,000

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

At
least

4,938
4,950
4,963
4,975
4,988
5,000
5,013
5,025
5,038
5,050
5,063
5,075
5,088
5,100
5,113
5,125
5,138
5,150
5,163
5,175

36,000

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

But
less
than

35,000
4,385
4,393
4,400
4,408
4,415
4,423
4,430
4,438
4,445
4,453
4,460
4,468
4,475
4,483
4,490
4,498
4,505
4,513
4,520
4,528

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

At
least

If Form
1040NR,
line 41, is —

And you are —

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

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

(Continued on page 51)

- 50 -

Instructions for Form 1040NR (2010)

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

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

5,316
5,324
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391
5,399
5,406
5,414
5,421
5,429
5,436
5,444
5,451
5,459

6,438
6,450
6,463
6,475
6,488
6,500
6,513
6,525
6,538
6,550
6,563
6,575
6,588
6,600
6,613
6,625
6,638
6,650
6,663
6,675

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

6,688
6,700
6,713
6,725
6,738
6,750
6,763
6,775
6,788
6,800
6,813
6,825
6,838
6,850
6,863
6,875
6,888
6,900
6,913
6,925

5,466
5,474
5,481
5,489
5,496
5,504
5,511
5,519
5,526
5,534
5,541
5,549
5,556
5,564
5,571
5,579
5,586
5,594
5,601
5,609

6,688
6,700
6,713
6,725
6,738
6,750
6,763
6,775
6,788
6,800
6,813
6,825
6,838
6,850
6,863
6,875
6,888
6,900
6,913
6,925

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

6,938
6,950
6,963
6,975
6,988
7,000
7,013
7,025
7,038
7,050
7,063
7,075
7,088
7,100
7,113
7,125
7,138
7,150
7,163
7,175

5,616
5,624
5,631
5,639
5,646
5,654
5,661
5,669
5,676
5,684
5,691
5,699
5,706
5,714
5,721
5,729
5,736
5,744
5,751
5,759

6,938
6,950
6,963
6,975
6,988
7,000
7,013
7,025
7,038
7,050
7,063
7,075
7,088
7,100
7,113
7,125
7,138
7,150
7,163
7,175

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

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

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

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

47,000
5,766
5,774
5,781
5,789
5,796
5,804
5,811
5,819
5,826
5,834
5,841
5,849
5,856
5,864
5,871
5,879
5,886
5,894
5,901
5,909

7,188
7,200
7,213
7,225
7,238
7,250
7,263
7,275
7,288
7,300
7,313
7,325
7,338
7,350
7,363
7,375
7,388
7,400
7,413
7,425

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

7,438
7,450
7,463
7,475
7,488
7,500
7,513
7,525
7,538
7,550
7,563
7,575
7,588
7,600
7,613
7,625
7,638
7,650
7,663
7,675

5,916
5,924
5,931
5,939
5,946
5,954
5,961
5,969
5,976
5,984
5,991
5,999
6,006
6,014
6,021
6,029
6,036
6,044
6,051
6,059

7,438
7,450
7,463
7,475
7,488
7,500
7,513
7,525
7,538
7,550
7,563
7,575
7,588
7,600
7,613
7,625
7,638
7,650
7,663
7,675

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

7,688
7,700
7,713
7,725
7,738
7,750
7,763
7,775
7,788
7,800
7,813
7,825
7,838
7,850
7,863
7,875
7,888
7,900
7,913
7,925

6,066
6,074
6,081
6,089
6,096
6,104
6,111
6,119
6,126
6,134
6,141
6,149
6,156
6,164
6,171
6,179
6,186
6,194
6,201
6,209

7,688
7,700
7,713
7,725
7,738
7,750
7,763
7,775
7,788
7,800
7,813
7,825
7,838
7,850
7,863
7,875
7,888
7,900
7,913
7,925

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

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

7,938
7,950
7,963
7,975
7,988
8,000
8,013
8,025
8,038
8,050
8,063
8,075
8,088
8,100
8,113
8,125
8,138
8,150
8,163
8,175

6,216
6,224
6,231
6,239
6,246
6,254
6,261
6,269
6,276
6,284
6,291
6,299
6,306
6,314
6,321
6,329
6,336
6,344
6,351
6,359

7,938
7,950
7,963
7,975
7,988
8,000
8,013
8,025
8,038
8,050
8,063
8,075
8,088
8,100
8,113
8,125
8,138
8,150
8,163
8,175

8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
8,350
8,363
8,375
8,388
8,400
8,413
8,425

6,366
6,374
6,381
6,389
6,396
6,404
6,411
6,419
6,426
6,434
6,441
6,449
6,456
6,464
6,471
6,479
6,486
6,494
6,501
6,509

8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
8,350
8,363
8,375
8,388
8,400
8,413
8,425

8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
8,600
8,613
8,625
8,638
8,650
8,663
8,675

6,516
6,524
6,531
6,539
6,546
6,554
6,561
6,569
6,576
6,584
6,591
6,599
6,606
6,614
6,621
6,629
6,636
6,644
6,651
6,659

8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
8,600
8,613
8,625
8,638
8,650
8,663
8,675

48,000

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
47,000

At
least

7,188
7,200
7,213
7,225
7,238
7,250
7,263
7,275
7,288
7,300
7,313
7,325
7,338
7,350
7,363
7,375
7,388
7,400
7,413
7,425

45,000

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

And you are —

44,000
6,438
6,450
6,463
6,475
6,488
6,500
6,513
6,525
6,538
6,550
6,563
6,575
6,588
6,600
6,613
6,625
6,638
6,650
6,663
6,675

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

At
least

If Form
1040NR,
line 41, is —

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
50,000

(Continued on page 52)

Instructions for Form 1040NR (2010)

- 51 -

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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

6,666
6,674
6,681
6,689
6,696
6,704
6,711
6,719
6,726
6,734
6,741
6,749
6,756
6,764
6,771
6,779
6,786
6,794
6,801
6,809

8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
8,850
8,863
8,875
8,888
8,900
8,913
8,925

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

8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
9,100
9,113
9,125
9,138
9,150
9,163
9,175

6,816
6,824
6,831
6,839
6,846
6,854
6,861
6,869
6,876
6,884
6,891
6,899
6,906
6,914
6,921
6,929
6,936
6,944
6,951
6,959

8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
9,100
9,113
9,125
9,138
9,150
9,163
9,175

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

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

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
9,350
9,363
9,375
9,388
9,400
9,413
9,425

6,966
6,974
6,981
6,989
6,996
7,004
7,011
7,019
7,026
7,034
7,041
7,049
7,056
7,064
7,071
7,079
7,086
7,094
7,101
7,109

9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
9,350
9,363
9,375
9,388
9,400
9,413
9,425

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

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

54,050
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

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
10,350
10,363
10,375
10,388
10,400
10,413
10,425

7,566
7,574
7,581
7,589
7,596
7,604
7,611
7,619
7,626
7,634
7,641
7,649
7,656
7,664
7,671
7,679
7,686
7,694
7,701
7,709

10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
10,350
10,363
10,375
10,388
10,400
10,413
10,425

10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
10,600
10,613
10,625
10,638
10,650
10,663
10,675

7,716
7,724
7,731
7,739
7,746
7,754
7,761
7,769
7,776
7,784
7,791
7,799
7,806
7,814
7,821
7,829
7,836
7,844
7,851
7,859

10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
10,600
10,613
10,625
10,638
10,650
10,663
10,675

10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
10,850
10,863
10,875
10,888
10,900
10,913
10,925

7,866
7,874
7,881
7,889
7,896
7,904
7,911
7,919
7,926
7,934
7,941
7,949
7,956
7,964
7,971
7,979
7,986
7,994
8,001
8,009

10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
10,850
10,863
10,875
10,888
10,900
10,913
10,925

56,000
7,116
7,124
7,131
7,139
7,146
7,154
7,161
7,169
7,176
7,184
7,191
7,199
7,206
7,214
7,221
7,229
7,236
7,244
7,251
7,259

9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
9,600
9,613
9,625
9,638
9,650
9,663
9,675

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

9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
9,850
9,863
9,875
9,888
9,900
9,913
9,925

7,266
7,274
7,281
7,289
7,296
7,304
7,311
7,319
7,326
7,334
7,341
7,349
7,356
7,364
7,371
7,379
7,386
7,394
7,401
7,409

9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
9,850
9,863
9,875
9,888
9,900
9,913
9,925

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

9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
10,100
10,113
10,125
10,138
10,150
10,163
10,175

7,416
7,424
7,431
7,439
7,446
7,454
7,461
7,469
7,476
7,484
7,491
7,499
7,506
7,514
7,521
7,529
7,536
7,544
7,551
7,559

9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
10,100
10,113
10,125
10,138
10,150
10,163
10,175

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

57,000

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
56,000

At
least

9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
9,600
9,613
9,625
9,638
9,650
9,663
9,675

54,000

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

But
less
than

53,000
8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
8,850
8,863
8,875
8,888
8,900
8,913
8,925

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

At
least

If Form
1040NR,
line 41, is —

And you are —

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

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

(Continued on page 53)

- 52 -

Instructions for Form 1040NR (2010)

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
11,100
11,113
11,125
11,138
11,150
11,163
11,175

8,016
8,024
8,031
8,039
8,046
8,054
8,061
8,069
8,076
8,084
8,091
8,099
8,106
8,114
8,121
8,129
8,136
8,144
8,151
8,159

10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
11,100
11,113
11,125
11,138
11,150
11,163
11,175

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

11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
11,350
11,363
11,375
11,388
11,400
11,413
11,425

8,166
8,174
8,181
8,189
8,196
8,204
8,211
8,219
8,226
8,234
8,241
8,249
8,256
8,264
8,271
8,279
8,286
8,294
8,301
8,309

11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
11,350
11,363
11,375
11,388
11,400
11,413
11,425

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

11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
11,600
11,613
11,625
11,638
11,650
11,663
11,675

8,316
8,324
8,331
8,339
8,346
8,354
8,361
8,369
8,376
8,384
8,391
8,399
8,406
8,414
8,421
8,429
8,436
8,444
8,451
8,459

11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
11,600
11,613
11,625
11,638
11,650
11,663
11,675

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
11,850
11,863
11,875
11,888
11,900
11,913
11,925

8,466
8,474
8,481
8,489
8,496
8,504
8,511
8,519
8,526
8,534
8,541
8,549
8,556
8,564
8,571
8,579
8,586
8,594
8,601
8,609

11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
11,850
11,863
11,875
11,888
11,900
11,913
11,925

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

11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
12,100
12,113
12,125
12,138
12,150
12,163
12,175

8,616
8,624
8,631
8,639
8,646
8,654
8,661
8,669
8,676
8,684
8,691
8,699
8,706
8,714
8,721
8,729
8,736
8,744
8,751
8,759

11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
12,100
12,113
12,125
12,138
12,150
12,163
12,175

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

12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
12,350
12,363
12,375
12,388
12,400
12,413
12,425

8,766
8,774
8,781
8,789
8,796
8,804
8,811
8,819
8,826
8,834
8,841
8,849
8,856
8,864
8,871
8,879
8,886
8,894
8,901
8,909

12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
12,350
12,363
12,375
12,388
12,400
12,413
12,425

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
12,600
12,613
12,625
12,638
12,650
12,663
12,675

8,916
8,924
8,931
8,939
8,946
8,954
8,961
8,969
8,976
8,984
8,991
8,999
9,006
9,014
9,021
9,029
9,036
9,044
9,051
9,059

12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
12,600
12,613
12,625
12,638
12,650
12,663
12,675

12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
12,850
12,863
12,875
12,888
12,900
12,913
12,925

9,066
9,074
9,081
9,089
9,096
9,104
9,111
9,119
9,126
9,134
9,141
9,149
9,156
9,164
9,171
9,179
9,186
9,194
9,201
9,209

12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
12,850
12,863
12,875
12,888
12,900
12,913
12,925

12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
13,100
13,113
13,125
13,138
13,150
13,163
13,175

9,216
9,224
9,231
9,239
9,246
9,254
9,261
9,269
9,276
9,284
9,291
9,299
9,306
9,314
9,321
9,329
9,336
9,344
9,351
9,359

12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
13,100
13,113
13,125
13,138
13,150
13,163
13,175

66,000

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
65,000

At
least

And you are —

65,000

63,000

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

And you are —

62,000

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

At
least

If Form
1040NR,
line 41, is —

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

(Continued on page 54)

Instructions for Form 1040NR (2010)

- 53 -

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
13,350
13,363
13,375
13,388
13,400
13,413
13,425

9,369
9,381
9,394
9,406
9,419
9,431
9,444
9,456
9,469
9,481
9,494
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606

13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
13,351
13,365
13,379
13,393
13,407
13,421
13,435

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

13,438
13,450
13,463
13,475
13,488
13,500
13,513
13,525
13,538
13,550
13,563
13,575
13,588
13,600
13,613
13,625
13,638
13,650
13,663
13,675

9,619
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856

13,449
13,463
13,477
13,491
13,505
13,519
13,533
13,547
13,561
13,575
13,589
13,603
13,617
13,631
13,645
13,659
13,673
13,687
13,701
13,715

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

13,688
13,700
13,713
13,725
13,738
13,750
13,763
13,775
13,788
13,800
13,813
13,825
13,838
13,850
13,863
13,875
13,888
13,900
13,913
13,925

9,869
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106

13,729
13,743
13,757
13,771
13,785
13,799
13,813
13,827
13,841
13,855
13,869
13,883
13,897
13,911
13,925
13,939
13,953
13,967
13,981
13,995

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

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

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

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

13,938
13,950
13,963
13,975
13,988
14,000
14,013
14,025
14,038
14,050
14,063
14,075
14,088
14,100
14,113
14,125
14,138
14,150
14,163
14,175

10,119
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356

14,009
14,023
14,037
14,051
14,065
14,079
14,093
14,107
14,121
14,135
14,149
14,163
14,177
14,191
14,205
14,219
14,233
14,247
14,261
14,275

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

14,188
14,200
14,213
14,225
14,238
14,250
14,263
14,275
14,288
14,300
14,313
14,325
14,338
14,350
14,363
14,375
14,388
14,400
14,413
14,425

10,369
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606

14,289
14,303
14,317
14,331
14,345
14,359
14,373
14,387
14,401
14,415
14,429
14,443
14,457
14,471
14,485
14,499
14,513
14,527
14,541
14,555

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

14,438
14,450
14,463
14,475
14,488
14,500
14,513
14,525
14,538
14,550
14,563
14,575
14,588
14,600
14,613
14,625
14,638
14,650
14,663
14,675

10,619
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856

14,569
14,583
14,597
14,611
14,625
14,639
14,653
14,667
14,681
14,695
14,709
14,723
14,737
14,751
14,765
14,779
14,793
14,807
14,821
14,835

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

14,688
14,700
14,713
14,725
14,738
14,750
14,763
14,775
14,788
14,800
14,813
14,825
14,838
14,850
14,863
14,875
14,888
14,900
14,913
14,925

10,869
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106

14,849
14,863
14,877
14,891
14,905
14,919
14,933
14,947
14,961
14,975
14,989
15,003
15,017
15,031
15,045
15,059
15,073
15,087
15,101
15,115

14,938
14,950
14,963
14,975
14,988
15,000
15,013
15,025
15,038
15,050
15,063
15,075
15,088
15,100
15,113
15,125
15,138
15,150
15,163
15,175

11,119
11,131
11,144
11,156
11,169
11,181
11,194
11,206
11,219
11,231
11,244
11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356

15,129
15,143
15,157
15,171
15,185
15,199
15,213
15,227
15,241
15,255
15,269
15,283
15,297
15,311
15,325
15,339
15,353
15,367
15,381
15,395

15,188
15,200
15,213
15,225
15,238
15,250
15,263
15,275
15,288
15,300
15,313
15,325
15,338
15,350
15,363
15,375
15,388
15,400
15,413
15,425

11,369
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606

15,409
15,423
15,437
15,451
15,465
15,479
15,493
15,507
15,521
15,535
15,549
15,563
15,577
15,591
15,605
15,619
15,633
15,647
15,661
15,675

75,000

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

At
least

And you are —

74,000

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

But
less
than

71,000

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

At
least

If Form
1040NR,
line 41, is —

And you are —

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

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

(Continued on page 55)

- 54 -

Instructions for Form 1040NR (2010)

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

15,438
15,450
15,463
15,475
15,488
15,500
15,513
15,525
15,538
15,550
15,563
15,575
15,588
15,600
15,613
15,625
15,638
15,650
15,663
15,675

11,619
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856

15,689
15,703
15,717
15,731
15,745
15,759
15,773
15,787
15,801
15,815
15,829
15,843
15,857
15,871
15,885
15,899
15,913
15,927
15,941
15,955

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

15,688
15,700
15,713
15,725
15,738
15,750
15,763
15,775
15,788
15,800
15,813
15,825
15,838
15,850
15,863
15,875
15,888
15,900
15,913
15,925

11,869
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106

15,969
15,983
15,997
16,011
16,025
16,039
16,053
16,067
16,081
16,095
16,109
16,123
16,137
16,151
16,165
16,179
16,193
16,207
16,221
16,235

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

15,938
15,950
15,963
15,975
15,988
16,000
16,013
16,025
16,038
16,050
16,063
16,075
16,088
16,100
16,113
16,125
16,138
16,150
16,163
16,175

12,119
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356

16,249
16,263
16,277
16,291
16,305
16,319
16,333
16,347
16,361
16,375
16,389
16,403
16,417
16,431
16,445
16,459
16,473
16,487
16,501
16,515

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

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

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

16,188
16,200
16,213
16,225
16,238
16,250
16,263
16,275
16,288
16,300
16,313
16,325
16,338
16,350
16,363
16,375
16,388
16,400
16,413
16,425

12,369
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606

16,529
16,543
16,557
16,571
16,585
16,599
16,613
16,627
16,641
16,655
16,669
16,683
16,697
16,711
16,725
16,739
16,753
16,767
16,781
16,795

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

16,438
16,450
16,463
16,475
16,488
16,500
16,513
16,525
16,538
16,550
16,563
16,575
16,588
16,600
16,613
16,625
16,638
16,650
16,663
16,675

12,619
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856

16,809
16,823
16,837
16,851
16,865
16,879
16,893
16,907
16,921
16,935
16,949
16,963
16,977
16,991
17,005
17,019
17,033
17,047
17,061
17,075

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

16,688
16,700
16,713
16,725
16,738
16,750
16,763
16,775
16,788
16,802
16,816
16,830
16,844
16,858
16,872
16,886
16,900
16,914
16,928
16,942

12,869
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106

17,089
17,103
17,117
17,131
17,145
17,159
17,173
17,187
17,201
17,215
17,229
17,243
17,257
17,271
17,285
17,299
17,313
17,327
17,341
17,355

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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
17,194
17,208
17,222

13,119
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356

17,369
17,383
17,397
17,411
17,425
17,439
17,453
17,467
17,481
17,495
17,509
17,523
17,537
17,551
17,565
17,579
17,593
17,607
17,621
17,635

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
17,474
17,488
17,502

13,369
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494
13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606

17,649
17,663
17,677
17,691
17,705
17,719
17,733
17,747
17,761
17,775
17,789
17,803
17,817
17,831
17,845
17,859
17,873
17,887
17,901
17,915

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
17,754
17,768
17,782

13,619
13,631
13,644
13,656
13,669
13,681
13,694
13,706
13,719
13,731
13,744
13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856

17,929
17,943
17,957
17,971
17,985
17,999
18,013
18,027
18,041
18,055
18,069
18,083
18,097
18,111
18,125
18,139
18,153
18,167
18,181
18,195

84,000

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
83,000

At
least

And you are —

83,000

81,000

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

And you are —

80,000

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

At
least

If Form
1040NR,
line 41, is —

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

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

(Continued on page 56)

Instructions for Form 1040NR (2010)

- 55 -

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000

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
18,034
18,048
18,062

13,869
13,881
13,894
13,906
13,919
13,931
13,944
13,956
13,969
13,981
13,994
14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106

18,209
18,223
18,237
18,251
18,265
18,279
18,293
18,307
18,321
18,335
18,349
18,363
18,377
18,391
18,405
18,419
18,433
18,447
18,461
18,475

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

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
18,314
18,328
18,342

14,119
14,131
14,144
14,156
14,169
14,181
14,194
14,206
14,219
14,231
14,244
14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356

18,489
18,503
18,517
18,531
18,545
18,559
18,573
18,587
18,601
18,615
18,629
18,643
18,657
18,671
18,685
18,699
18,713
18,727
18,741
18,755

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

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
18,594
18,608
18,622

14,369
14,381
14,394
14,406
14,419
14,431
14,444
14,456
14,469
14,481
14,494
14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606

18,769
18,783
18,797
18,811
18,825
18,839
18,853
18,867
18,881
18,895
18,909
18,923
18,937
18,951
18,965
18,979
18,993
19,007
19,021
19,035

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

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

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

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

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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
18,874
18,888
18,902

14,619
14,631
14,644
14,656
14,669
14,681
14,694
14,706
14,719
14,731
14,744
14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856

19,049
19,063
19,077
19,091
19,105
19,119
19,133
19,147
19,161
19,175
19,189
19,203
19,217
19,231
19,245
19,259
19,273
19,287
19,301
19,315

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

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
19,154
19,168
19,182

14,869
14,881
14,894
14,906
14,919
14,931
14,944
14,956
14,969
14,981
14,994
15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106

19,329
19,343
19,357
19,371
19,385
19,399
19,413
19,427
19,441
19,455
19,469
19,483
19,497
19,511
19,525
19,539
19,553
19,567
19,581
19,595

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

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
19,434
19,448
19,462

15,119
15,131
15,144
15,156
15,169
15,181
15,194
15,206
15,219
15,231
15,244
15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356

19,609
19,623
19,637
19,651
19,665
19,679
19,693
19,707
19,721
19,735
19,749
19,763
19,777
19,791
19,805
19,819
19,833
19,847
19,861
19,875

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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
19,714
19,728
19,742

15,369
15,381
15,394
15,406
15,419
15,431
15,444
15,456
15,469
15,481
15,494
15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606

19,889
19,903
19,917
19,931
19,945
19,959
19,973
19,987
20,001
20,015
20,029
20,043
20,057
20,071
20,085
20,099
20,113
20,127
20,141
20,155

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
19,994
20,008
20,022

15,619
15,631
15,644
15,656
15,669
15,681
15,694
15,706
15,719
15,731
15,744
15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856

20,169
20,183
20,197
20,211
20,225
20,239
20,253
20,267
20,281
20,295
20,309
20,323
20,337
20,351
20,365
20,379
20,393
20,407
20,421
20,435

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
20,274
20,288
20,302

15,869
15,881
15,894
15,906
15,919
15,931
15,944
15,956
15,969
15,981
15,994
16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106

20,449
20,463
20,477
20,491
20,505
20,519
20,533
20,547
20,561
20,575
20,589
20,603
20,617
20,631
20,645
20,659
20,673
20,687
20,701
20,715

93,000

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
92,000

At
least

And you are —

92,000

90,000

88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950

But
less
than

89,000

87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950

At
least

If Form
1040NR,
line 41, is —

And you are —

93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000

94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000

(Continued on page 57)

- 56 -

Instructions for Form 1040NR (2010)

2010 Tax Table – Continued
If Form
1040NR,
line 41, is —
At
least

If Form
1040NR,
line 41, is —

And you are —
But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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
20,554
20,568
20,582

16,119
16,131
16,144
16,156
16,169
16,181
16,194
16,206
16,219
16,231
16,244
16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356

20,729
20,743
20,757
20,771
20,785
20,799
20,813
20,827
20,841
20,855
20,869
20,883
20,897
20,911
20,925
20,939
20,953
20,967
20,981
20,995

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

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
20,834
20,848
20,862

16,369
16,381
16,394
16,406
16,419
16,431
16,444
16,456
16,469
16,481
16,494
16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606

21,009
21,023
21,037
21,051
21,065
21,079
21,093
21,107
21,121
21,135
21,149
21,163
21,177
21,191
21,205
21,219
21,233
21,247
21,261
21,275

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

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
21,114
21,128
21,142

16,619
16,631
16,644
16,656
16,669
16,681
16,694
16,706
16,719
16,731
16,744
16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856

21,289
21,303
21,317
21,331
21,345
21,359
21,373
21,387
21,401
21,415
21,429
21,443
21,457
21,471
21,485
21,499
21,513
21,527
21,541
21,555

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

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

But
less
than

Single

Qualifying Married
widow(er)
filing
separately
Your tax is —

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

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
21,394
21,408
21,422

16,869
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,031
17,044
17,056
17,069
17,081
17,094
17,106

21,569
21,583
21,597
21,611
21,625
21,639
21,653
21,667
21,681
21,695
21,709
21,723
21,737
21,751
21,765
21,779
21,793
21,807
21,821
21,835

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
21,674
21,688
21,702

17,119
17,131
17,144
17,156
17,169
17,181
17,194
17,206
17,219
17,231
17,244
17,256
17,269
17,281
17,294
17,306
17,319
17,331
17,344
17,356

21,849
21,863
21,877
21,891
21,905
21,919
21,933
21,947
21,961
21,975
21,989
22,003
22,017
22,031
22,045
22,059
22,073
22,087
22,101
22,115

98,000

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

At
least

And you are —

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
100,000

97,000
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

Instructions for Form 1040NR (2010)

$100,000
or over —
use the Tax
Computation
Worksheet
on page 58

- 57 -

2010 Tax Computation Worksheet—Line 42

!

See the instructions for line 42 on page 22 to see if you must use the worksheet below to figure your tax.

CAUTION

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the
Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, or Form 8615, enter the
amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on
the appropriate line of the form or worksheet that you are completing.
Section A — Use if you checked filing status box 1 or 2 for Single. Complete the row below that applies to you.
Taxable income.
If line 41 is:

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 42

At least $100,000 but not over
$171,850
$

× 28% (.28)

$

$ 6,290.75

$

Over $171,850 but not over
$373,650

$

× 33% (.33)

$

$14,883.25

$

Over $373,650

$

× 35% (.35)

$

$22,356.25

$

Section B — Use if you checked filing status box 6 for Qualifying widow(er). Complete the row below that applies to you.
Taxable income.
If line 41 is:

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 42

At least $100,000 but not over
$137,300
$

× 25% (.25)

$

$ 7,637.50

$

Over $137,300 but not over
$209,250

$

× 28% (.28)

$

$11,756.50

$

Over $209,250 but not over
$373,650

$

× 33% (.33)

$

$22,219.00

$

Over $373,650

$

× 35% (.35)

$

$29,692.00

$

Section C — Use if you checked filing status box 3, 4, or 5 for Married filing separately. Complete the row below that
applies to you.
Taxable income
If line 41 is:

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here
and on
Form 1040NR, line 42

At least $100,000 but not
over $104,625

$

× 28% (.28)

$

$ 5,878.25

$

At least $104,625 but not
over $186,825

$

× 33% (.33)

$

$11,109.50

$

Over $186,825

$

× 35% (.35)

$

$14,846.00

$

-58-

Instructions for Form 1040NR (2010)

2010 Tax Rate Schedules
Estates or Trusts. Use Schedule W below to compute your tax.
Individuals. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on page 58 to compute your
tax. The Tax Rate Schedules are shown so you can see that tax rate that applies to all levels of taxable income but should
not be used to figure your tax.

!

CAUTION

Schedule W

Schedule X

Estates or Trusts — Use this schedule for a nonresident alien
estate or trust

Single Taxpayers — If you checked Filing Status Box 1 or 2 on Form
1040NR

If the amount
of Form
1040NR, line
41, is:

If taxable income
is:

Over —

Enter on Form
1040NR, line
42
of the
amount
over —

But not
over —

$0

$2,300

2,300
5,350

The tax is:

of the
amount
over —

Over —

But not
over —

$0

$8,375

............... 10%

$0

34,000

$837.50 + 15%

8,375

............... 15%

$0

8,375

5,350

$345.00 + 25%

2,300

34,000

82,400

4,681.25 + 25%

34,000

8,200

1,107.50 + 28%

5,350

82,400

171,850

16,781.25 + 28%

82,400

8,200

11,200

1,905.50 + 33%

8,200

171,850

373,650

41,827.25 + 33%

171,850

11,200

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

2,895.50 + 35%

11,200

373,650

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

108,421.25 + 35%

373,650

Schedule Y

Schedule Z

Married Filing Separate Returns — If you checked
Filing Status Box 3, 4, or 5 on Form 1040NR

Qualifying Widows and Widowers — If you
checked Filing Status Box 6 on Form 1040NR

If taxable
income is:

If taxable income
is:

The tax is:
of the
amount
over —

Over —

But not
over —

$0

$8,375

.................. 10%

8,375

34,000

$837.50 + 15%

The tax is:
of the
amount
over —

Over —

But not
over —

$0

$0

$16,750

................ 10%

$0

8,375

16,750

68,000

$1,675.00 + 15%

16,750

34,000

68,650

4,681.25 +

25%

34,000

68,000

137,300

9,362.50 + 25%

68,000

68,650

104,625

13,343.75 +

28%

68,650

137,300

209,250

26,687.50 + 28%

137,300

104,625

186,825

23,416.75 +

33%

104,625

209,250

373,650

46,833.50 + 33%

209,250

186,825

...........

50,542.75 +

35%

186,825

373,650

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

101,085.50 + 35%

373,650

Instructions for Form 1040NR (2010)

-59-

Index

2010 Tax Computation
Worksheet — Line 41 . . . . . . 58
2010 Tax Rate
Schedules . . . . . . . . . . . . . . . . 59
A
Additional tax on:
Annuities . . . . . . . . . . . . . . . . . 26
Excess contributions made to
Archer MSAs . . . . . . . . . . . 26
Excess contributions made to
Coverdell education
savings accounts
(ESAs) . . . . . . . . . . . . . . . . . 26
Excess contributions made to
health savings accounts
(HSAs) . . . . . . . . . . . . . . . . . 26
Excess contributions made to
IRAs . . . . . . . . . . . . . . . . . . . 26
IRAs . . . . . . . . . . . . . . . . . . . . . 26
Minimum required distribution
from your IRA or other
qualified retirement
plan . . . . . . . . . . . . . . . . . . . . 26
Modified endowment contract
entered into after June 20,
1988 . . . . . . . . . . . . . . . . . . . 26
Other qualified retirement
plans . . . . . . . . . . . . . . . . . . . 26
Qualified tuition
programs . . . . . . . . . . . . . . . 26
Taxable distributions from
Coverdell ESAs . . . . . . . . . 26
Additional tax on health savings
accounts distributions . . . . . 27
Additional tax on health savings
accounts for individuals who
did not remain eligible during
the testing period . . . . . . . . . 27
Additional tax on income
received from a nonqualified
deferred compensation plan
that fails to meet certain
requirements . . . . . . . . . . . . . 27
Additional tax on recapture of a
charitable contribution
deduction relating to a
fractional interest in tangible
personal property . . . . . . . . . 27
Additional taxes . . . . . . . . . . . . . 27
Adjusted gross income . . . . . . 16
Adoption expenses:
Employer-provided benefits
for . . . . . . . . . . . . . . . . . . . . . 10
Alternative minimum tax . . . . . 22
Amended return . . . . . . . . . . . . . 40
Amount refunded to you:
Direct deposit of refund to
IRAs . . . . . . . . . . . . . . . . . . . 28
Direct deposit of refund to
TreasuryDirect . . . . . . . . 28
Direct deposit of refund to two
or three different
accounts . . . . . . . . . . . . . . . 28
Direct deposit of refund to
your checking or savings
account . . . . . . . . . . . . . . . . 28
Amount you owe:
To pay by an extension of
time to pay. . . . . . . . . . . . . . 29

To pay by check or money
order. . . . . . . . . . . . . . . . . . . 29
To pay by credit or debit
card. . . . . . . . . . . . . . . . . . . . 29
To pay by electronic federal
tax payment system
(EFTPS) . . . . . . . . . . . . . . . 29
To pay by installment
agreement. . . . . . . . . . . . . . 29
Annuities . . . . . . . . . . . . . . . . . . . 14
Any negative amount on Form
8885, line 7, for advance
payments of the health
coverage tax credit received
for months not eligible . . . . . 27
Archer MSA distributions . . . . 27
Attachments to the
return . . . . . . . . . . . . . . . . . . . . 39
Avoid Common Mistakes . . . . 39
B
Business income or
(loss) . . . . . . . . . . . . . . . . . . . . . 12
C
Capital assets, sales or
exchanges . . . . . . . . . . . . 12, 22
Capital gain
distributions . . . . . . 11, 12, 22
Capital gains and
(losses) . . . . . . . . . . . . . . 12, 22
Casualty and theft
losses . . . . . . . . . . . . . . . . . . . . 33
Charity, gifts to:
Carryover from prior
year . . . . . . . . . . . . . . . . . . . . 32
Contributions of clothing and
household items:
Recordkeeping . . . . . . . . . 32
Contributions you can
deduct . . . . . . . . . . . . . . . . . 32
Contributions you cannot
deduct . . . . . . . . . . . . . . . . . 32
Limit on the amount you can
deduct . . . . . . . . . . . . . . . . . 32
Recordkeeping . . . . . . . . . . . 32
Child and dependent care
expenses:
Credit for . . . . . . . . . . . . . . . . . 23
Child of divorced or separated
parents, exemption for . . . . . 9
Child tax credit . . . . . . . . . . . . . . 23
Child tax credit,
additional . . . . . . . . . . . . . . . . . 28
Community income . . . . . . . . . . . 6
Contributions to reduce debt
held by the public . . . . . . . . . 40
Credit for amount paid with
Form 1040-C . . . . . . . . . . . . . 28
Credit for federal tax on
fuels . . . . . . . . . . . . . . . . . . . . . . 28
Credits against tax . . . . . . . 6, 23
D
Daycare expenses . . . . . . . . . . 23
Credit for . . . . . . . . . . . . . . . . . 23
Death of a taxpayer . . . . . . . . . 40
Deceased taxpayer
refund . . . . . . . . . . . . . . . . . . . . 41
Decedents . . . . . . . . . . . . . . . . . . . 4

Dependent care benefits . . . . 10
Dependents, exemption
deduction for . . . . . . . . . . . . . 22
Dependents, exemption
for . . . . . . . . . . . . . . . . . . . . . . . . . 9
Direct deposit of refund . . . . . . 28
Direct deposit request
rejected . . . . . . . . . . . . . . . . . . 29
Disclosure, Privacy Act, and
Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . . . . . 44
Dispositions of United States
real property interests . . . . . . 7
Dividend income . . . . . . . . . . . . 11
Dividends.:
Dividend equivalent
payments. . . . . . . . . . . . . . . 35
Exceptions. . . . . . . . . . . . . . . . 35
Divorced or separated parents,
children of . . . . . . . . . . . . . . . . . 9
Domestic production activities
deduction . . . . . . . . . . . . . . . . . 20
Dual-status taxpayers:
Dual-Status Tax Year . . . . . . 5
How to figure tax for
dual-status year . . . . . . . . . 5
Income subject to tax for
dual-status year . . . . . . . . . 5
Restrictions for dual-status
taxpayers . . . . . . . . . . . . . . . 5
What and where to file for a
dual-status year . . . . . . . . . 5
E
Educator expenses. . . . . . . . . . 16
Effectively connected
income . . . . . . . . . . . . . . . . . . . 10
Election to be taxed as a
resident alien . . . . . . . . . . . . . . 5
Estates . . . . . . . . . . . . . . . . . . . . . . 4
Estates, exemption for . . . . . . 22
Estimated tax for 2011 . . . . . . 39
Estimated tax payments . . . . . 28
Estimated tax penalty . . . . . . . 30
Everyday Tax Solutions . . . . . 41
Excess salary deferrals . . . . . . 10
Excess social security and Tier
1 RRTA tax withheld . . . . . . 28
Excise tax on insider stock
compensation from an
expatriated
corporation . . . . . . . . . . . . . . . 27
Exemptions . . . . . . . . . . . . . . . . . 22
Dependents . . . . . . . . . . . . . . . 9
Spouse . . . . . . . . . . . . . . . . . . . . 9
Expatriates . . . . . . . . . . . . . . . . . . 7
Extension of time to file . . . . . . . 5
Extension of time to file, amount
paid with . . . . . . . . . . . . . . . . . 28
F
Farm income or (loss). . . . . . . 16
Filing requirements . . . . . . . . . . . 3
Filing status:
Married. . . . . . . . . . . . . . . . . . . . 8
Single. . . . . . . . . . . . . . . . . . . . . 8
Foreign address . . . . . . . . . . . . . 7
Foreign income taxed by the
United States . . . . . . . . . . . . . . 7

-60-

Foreign tax credit . . . . . . . . . . . 23
Free Help With Your
Return . . . . . . . . . . . . . . . . . . . . 41
Free publications . . . . . . . . . . . . . 2
G
Gains and (losses),
capital . . . . . . . . . . . . . . . . . . . . 12
Golden parachute
payments . . . . . . . . . . . . . . . . . 27
Green card test . . . . . . . . . . . . . . 2
H
Health savings account
deduction . . . . . . . . . . . . . . . . . 16
Help for People With
Disabilities . . . . . . . . . . . . 41, 42
Household employment
taxes . . . . . . . . . . . . . . . . . . . . . 27
How to report income on Form
1040NR . . . . . . . . . . . . . . . . . . . 6
I
Identifying number:
Employer identification
number (EIN) . . . . . . . . . . . . 8
IRS individual taxpayer
identification number
(ITIN) . . . . . . . . . . . . . . . . . . . 8
Social security number
(SSN) . . . . . . . . . . . . . . . . . . . 8
Identity theft:
IRS Protection Specialized
Unit . . . . . . . . . . . . . . . . . . . . 40
Income not effectively
connected with a U.S. trade or
business, Schedule
NEC . . . . . . . . . . . . . . . . . . . . . . 35
Income not effectively
connected with a U.S. trade or
business. . . . . . . . . . . . . . . . . . 16
Income tax withholding (federal)
for 2011 . . . . . . . . . . . . . . . . . . 39
Income to be reported . . . . . . . 10
Individual retirement
arrangements (IRAs):
Contributions to . . . . . . . 19, 20
Distributions from . . . . . . . . . 13
Nondeductible contributions
to . . . . . . . . . . . . . . . . . . . . . . 20
Installment payments . . . . . . . . 42
Interest:
Late payment of tax . . . . . . . 42
Penalties . . . . . . . . . . . . . . . . . 42
Interest income . . . . . . . . . . . . . 11
Interest on the deferred tax on
gain from certain installment
sales with a sales price over
$150,000 . . . . . . . . . . . . . . . . . 27
Interest on the tax due on
installment income from the
sale of certain residential lots
and timeshares . . . . . . . . . . . 27
Interest.:
Exceptions . . . . . . . . . . . . . . . 35
Itemized deductions . . . . . . . . . 21
J
Job Expenses . . . . . . . . . . . . . . . 34

Instructions for Form 1040NR (2010)

Job expenses and certain
miscellaneous deductions:
Expenses You Cannot
Deduct . . . . . . . . . . . . . . . . . 33
K
Kinds of income . . . . . . . . . . . . . . 7
L
Line 59. Recapture of the
following credits:
Alternative fuel vehicle
refueling property
credit . . . . . . . . . . . . . . . . . . . 27
Alternative motor vehicle
credit . . . . . . . . . . . . . . . . . . . 27
Credit for employer-provided
childcare facilities . . . . . . . 27
Indian employment
credit . . . . . . . . . . . . . . . . . . . 27
Investment credit . . . . . . . . . 27
Low-income housing
credit . . . . . . . . . . . . . . . . . . . 27
New markets credit . . . . . . . 27
Qualified plug-in electric drive
motor vehicle credit . . . . . 27
Qualified plug-in electric
vehicle credit . . . . . . . . . . . 27
Line instructions for Form
1040NR . . . . . . . . . . . . . . . . . . . 7
Look-back interest under section
167(g) or 460(b) . . . . . . . . . . 27
M
Married persons who live
apart . . . . . . . . . . . . . . . . . . . . . . 8
Medicare Advantage MSA
distributions . . . . . . . . . . . . . . 27
Miscellaneous
deductions . . . . . . . . . . . . . . . . 34
Miscellaneous deductions –
other . . . . . . . . . . . . . . . . . . . . . 34
Moving expenses . . . . . . . . . . . 17
N
Name change . . . . . . . . . . . . . . . 40
Noneffectively connected
income:
Capital gain. . . . . . . . . . . . . . . 35
Capital gains and losses from
sales or exchanges of
property. . . . . . . . . . . . . . . . 36
Gambling winnings-Residents
of Canada . . . . . . . . . . . . . . 35
Gambling winnings-Residents
of countries other than
Canada . . . . . . . . . . . . . . . . 36
Other income . . . . . . . . . . . . . 36
Railroad retirement benefits
(Tier 1) . . . . . . . . . . . . . . . . . 35
Real property income and
natural resources
royalties. . . . . . . . . . . . . . . . 35
Social security
benefits . . . . . . . . . . . . . . . . 35
Noneffectively connected
income,categories of . . . . . . 35
Nonresident aliens,
defined . . . . . . . . . . . . . . . . . . . . 2
O
One-half of self-employment tax
deduction. . . . . . . . . . . . . . . . . 17

Other credits:
Alternative motor vehicle
credit . . . . . . . . . . . . . . . . . . . 26
Credit for prior year minimum
tax . . . . . . . . . . . . . . . . . . . . . 26
Credit to holders of tax credit
bonds . . . . . . . . . . . . . . . . . . 26
District of Columbia first-time
homebuyer credit . . . . . . . 26
General business
credit . . . . . . . . . . . . . . . . . . . 26
Mortgage interest
credit . . . . . . . . . . . . . . . . . . . 26
Qualified electric vehicle
credit . . . . . . . . . . . . . . . . . . . 26
Qualified plug-in electric drive
motor vehicle credit . . . . . 26
Qualified plug-in electric
vehicle credit . . . . . . . . . . . 26
Other expenses . . . . . . . . . . . . . 34
Other gains or (losses) . . . . . . 13
Other income . . . . . . . . . . . . . . . 16
Other payments:
Form 2439 . . . . . . . . . . . . . . . . 28
Form 8801 (line 27) . . . . . . . 28
Form 8839 . . . . . . . . . . . . . . . . 28
Form 8885 . . . . . . . . . . . . . . . . 28
Other taxes . . . . . . . . . . . . . . . . . 26
P
P.O. box. . . . . . . . . . . . . . . . . . . . . 7
Past due tax returns
filing . . . . . . . . . . . . . . . . . . . . . . 41
Payments:
Amount paid with request for
extension to file . . . . . . . . . 27
Estimated tax . . . . . . . . . . . . . 27
Tax withholding . . . . . . . . . . . 27
Penalties:
Early withdrawal of
savings . . . . . . . . . . . . . . . . . 18
Penalty . . . . . . . . . . . . . . . . . . . . . 42
Pensions and annuities . . . . . . 14
Preparer, requirement to sign
tax return . . . . . . . . . . . . . . . . . 39
Private delivery services . . . . . . 5
Protect yourself from suspicious
emails or phishing
schemes . . . . . . . . . . . . . . . . . 40
Public debt, gift to reduce
the . . . . . . . . . . . . . . . . . . . . . . . 40
Q
Qualified dividends . . . . . . . . . . 11
Qualified dividends tax
worksheet . . . . . . . . . . . . . . . . 22
Qualified retirement plans,
deduction for . . . . . . . . . . . . . 17
Qualifying widow(er) . . . . . . . . . 9
R
Real property income
election . . . . . . . . . . . . . . . . . . . . 7
Recapture of COBRA premium
assistance . . . . . . . . . . . . . . . . 27
Recapture of federal mortgage
subsidy . . . . . . . . . . . . . . . . . . . 27
Records, how long to
keep . . . . . . . . . . . . . . . . . . . . . 40
Refund:
Refund offset . . . . . . . . . . . . . 28
Refund applied to
2011estimated tax . . . . . . . . 29
Refund mailed . . . . . . . . . . . . . . 29

Instructions for Form 1040NR (2010)

Refund used to buy series I
savings bonds . . . . . . . . . . . . 28
Refunds, credits, or offsets of
state and local income
taxes . . . . . . . . . . . . . . . . . . . . . 12
Refunds. Simplified procedure
for claiming certain
refunds . . . . . . . . . . . . . . . . . . . . 4
Rental real estate, royalties,
partnerships, trusts,
etc. . . . . . . . . . . . . . . . . . . . . . . . 16
Repayment of first-time
homebuyer credit . . . . . . . . . 27
Research Your Tax Questions
Online . . . . . . . . . . . . . . . . . . . . 41
Resident aliens, defined . . . . . . 2
Residential energy credits:
Nonbusiness energy property
credit . . . . . . . . . . . . . . . . . . . 23
Residential energy efficient
property credit . . . . . . . . . . 23
Retirement plan deduction,
self-employed . . . . . . . . . . . . 17
Retirement savings
contributions credit (saver’s
credit) . . . . . . . . . . . . . . . . . . . . 23
Rights of taxpayers . . . . . . . . . . 39
Rollovers. . . . . . . . . . . . . . . . . . . . 14
Rounding off to whole
dollars . . . . . . . . . . . . . . . . . . . . 10
S
Salaries and wages . . . . . . . . . 10
Sales or exchanges, capital
assets . . . . . . . . . . . . . . . . . . . . 12
Schedule A, itemized
deductions . . . . . . . . . . . . . . . . 32
Schedule NEC . . . . . . . . . . . . . . 35
Schedule OI, other
information . . . . . . . . . . . . . . . 37
Scholarship and fellowship
grants . . . . . . . . . . . . . . . . 12, 18
Section 72(m)(5) excess
benefits tax . . . . . . . . . . . . . . . 27
Self-employed health insurance
deduction . . . . . . . . . . . . . . . . . 17
Self-employment tax . . . . . . . . 26
Send Your Written Tax
Questions to the IRS . . . . . . 41
Signature:
Child’s return . . . . . . . . . . . . . 39
Social security or Medicare
taxes withheld in error. . . . . . 2
Special rules for former U.S.
citizens and former U.S.
long-term residents. . . . . . . . . 2
State and local income taxes,
deduction for . . . . . . . . . . . . . 32
Student loan interest
deduction . . . . . . . . . . . . . . . . . 20
Substantial presence test:
Closer connection exception
for foreign students . . . . . . 2
Closer connection to a foreign
country . . . . . . . . . . . . . . . . . . 2
Exempt individual . . . . . . . . . . 2
T
Tax:
Form 8615 . . . . . . . . . . . . . . . . 22
Qualified dividends and
capital gain tax
worksheet . . . . . . . . . . . . . . 22

-61-

Schedule D tax
worksheet . . . . . . . . . . . . . . 22
Schedule J . . . . . . . . . . . . . . . 22
Tax from Form 4972 . . . . . . 22
Tax from Form 8814 . . . . . . 22
Tax rate schedules . . . . . . . . 22
Tax table . . . . . . . . . . . . . . . . . 22
Tax computation
worksheet . . . . . . . . . . . . . . . . 22
Tax Counseling for the Elderly
(TCE) . . . . . . . . . . . . . . . . . . . . 41
Tax on accumulation distribution
of trusts (see Form
4970) . . . . . . . . . . . . . . . . . . . . . 27
Tax preparation fees . . . . . . . . 34
Tax return copy . . . . . . . . . . . . . 40
Tax Services in Other
Languages . . . . . . . . . . . 41, 42
Tax table . . . . . . . . . . . . . . . . 46-57
Taxes:
Income effectively
connected . . . . . . . . . . . . . . 21
Taxpayer Advocate Service
(TAS) . . . . . . . . . . . . . . . . . . . . 45
Taxpayer Assistance . . . . . . . . 41
Telephone assistance:
Federal tax
information . . . . . . . . . . . . . 42
Third party designee . . . . . . . . 30
Tier 1 RRTA tax withheld . . . . 28
Tip income . . . . . . . . . . . . . . . . . . 10
Transportation tax . . . . . . . . . . . 26
Treaty-exempt income . . . . . . 16
Treaty-exempt income,
report . . . . . . . . . . . . . . . . . . . . 37
Trusts . . . . . . . . . . . . . . . . . . . . . . . 4
Trusts, exemption deduction
for . . . . . . . . . . . . . . . . . . . . . . . . 22
U
Uncollected social security and
Medicare or RRTA tax on tips
or group-term life
insurance . . . . . . . . . . . . . . . . . 27
Unemployment
compensation . . . . . . . . . . . . 16
Unreimbursed employee
expenses . . . . . . . . . . . . . . . . . 34
Unreported social security and
Medicare tax:
Tip income Form 4137 . . . . 26
Wages from an employer who
did not withhold social
security and Medicare tax
Form 8919 . . . . . . . . . . . . . 26
V
Volunteer Income Tax
Assistance Program
(VITA) . . . . . . . . . . . . . . . . . . . . 41
W
Wages and salaries . . . . . . . . . 10
What if you cannot pay? . . . . . 42
What’s New for 2010 . . . . . . . . . 1
When to file:
Estates and trusts. . . . . . . . . . 5
Individuals. . . . . . . . . . . . . . . . . 5
Where to file:
Estates and Trusts . . . . . . . . . 5
Individuals . . . . . . . . . . . . . . . . . 5
Withholding of tax at the source:
Exceptions . . . . . . . . . . . . . . . 35

Write-in adjustments related to
your effectively connected
income:
Archer MSA deduction . . . . 21
Attorney fees and court costs
for actions involving certain
unlawful discrimination
claims . . . . . . . . . . . . . . . . . . 21

Attorney fees and court costs
in connection with an award
from the IRS . . . . . . . . . . . . 21
Contributions by certain
chaplains to section 403(b)
plans . . . . . . . . . . . . . . . . . . . 21

-62-

Contributions to section
501(c)(18)(D) pension
plans . . . . . . . . . . . . . . . . . . . 21
Qualified performing artist
expenses . . . . . . . . . . . . . . . 21
Reforestation amortization
and expenses . . . . . . . . . . 21

Repayment of supplemental
unemployment benefits
under the Trade Act of
1974 . . . . . . . . . . . . . . . . . . . 21

■

Instructions for Form 1040NR (2010)