U.S. Individual Income Tax Return

2011

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
Future developments. The IRS has
created a page on IRS.gov for
information about Form 1040NR and
its instructions, at www.irs.gov/
form1040nr. Information about any
future developments affecting Form
1040NR (such as legislation enacted
after we release it) will be posted on
that page.
Due date of return. If you generally
must file Form 1040NR by April 15,
the due date for your 2011 Form
1040NR is April 17, 2012. The due
date is April 17, instead of April 15,
because April 15 is a Sunday and
April 16 is the Emancipation Day
holiday in the District of Columbia.
Refunds of certain withholding tax
delayed. Refund requests for tax
withheld and reported on Form
1042-S or Form 8805 may require
additional time for processing. Allow
up to 6 months for these refunds to
be issued.
Capital gains and losses. In most
cases, you must report your capital
gains and losses on new Form 8949
and report the totals on Schedule D.
If you sold a covered security in 2011,
your broker will send you a Form
1099-B (or substitute statement) that
shows your basis. This will help you
complete Form 8949. Generally, a
covered security is a security
acquired after 2010. See the
instructions for line 14.
Self-employed health insurance
deduction. This deduction is no
longer allowed on Schedule SE
(Form 1040). However, you can still
take it on Form 1040NR, line 29. See
the instructions for line 29 for more
information about this deduction.
Alternative minimum tax (AMT)
exemption amount increased. The
AMT exemption amount has
increased to $48,450 ($74,450 if a
Jan 12, 2012

qualifying widow(er); $37,225 if
married filing separately).
Repayment of first-time
homebuyer credit. If you have to
repay the credit, you may be able to
do so without attaching Form 5405.
See the instructions for line 58b.
Standard mileage rates. The 2011
rate for business use of your vehicle
is increased to 51 cents a mile (551/2
cents a mile after June 30, 2011).
The 2011 rate for use of your vehicle
to move is increased to 19 cents a
mile (231/2 cents a mile after June 30,
2011). The 2011 rate for use of your
vehicle to do volunteer work for
certain charitable organizations is still
14 cents a mile. In addition, beginning
in 2011, you may use the business
standard mileage rate for a vehicle
used for hire, such as a taxicab.
Roth IRAs. If you converted or
rolled over an amount to a Roth IRA
in 2010 and did not elect to report the
taxable amount on your 2010 return,
you generally must report half of it on
your 2011 return and the rest on your
2012 return. Report the amount that
is taxable on your 2011 return on line
16b (for conversions from IRAs) or
17b (for rollovers from qualified
retirement plans, other than from a
designated Roth account). See the
instructions for lines 16a and 16b and
lines 17a and 17b.
Designated Roth accounts. If you
rolled over an amount from a 401(k)
or 403(b) plan to a designated Roth
account in 2010 and did not elect to
report the taxable amount on your
2010 return, you generally must
report half of it on your 2011 return
and the rest on your 2012 return. See
the instructions for lines 17a and 17b.
Health savings accounts (HSAs)
and Archer MSAs. The additional
tax on distributions from HSAs and
Archer MSAs not used for qualified
medical expenses has increased to
20% for distributions after 2010. See
Form 8889 or Form 8853 (and the
instructions) for details.
Foreign financial assets. If you
have certain foreign financial assets
Cat. No. 11368V

with a total value of more than
$50,000 in 2011, you may have to file
new Form 8938 if you are one of the
following individuals.
• A bona fide resident of Puerto Rico
or American Samoa.
• An individual who elects to be
treated as a nonresident alien under
the provisions of a tax treaty with the
United States.
Check www.irs.gov/form8938 for
details.
Expired tax benefits. You cannot
claim the alternative motor vehicle
credit for a vehicle you bought after
2010 unless the vehicle is a new fuel
cell motor vehicle. See Form 8910
and its instructions.

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), later.
Self-employment tax. You must
pay self-employment tax on your
self-employment income if an
international social security
agreement in effect between your
country of tax residence and the
United States provides that you are
covered under the U.S. social
security system. Enter the tax on line
54. See the instructions for line 54 for
additional information. Deduct the
deductible part of your
self-employment tax on line 27.

Attach Schedule SE (Form 1040).
See the Instructions for Schedule SE
(Form 1040) for additional
information.
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.
• Form 8938, Statement of Specified
Foreign Financial Assets.
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. 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
Forms and Publications, later, for
other ways to get them (as well as
information on receiving IRS
assistance in completing the forms).

Resident Alien or
Nonresident Alien
If you are not a citizen of the United
States, specific rules apply to
determine if you are a resident alien
or a nonresident alien for tax
purposes. Generally, you are
considered a resident alien if you
meet either the green card test or the
substantial presence test for 2011.
(These tests are explained in Green
Card Test and Substantial Presence
Test, later.) Even if you do not meet
either of these tests, you may be able
to choose to be treated as a U.S.
resident for part of 2011. 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.

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
CAUTION remain a resident for tax
purposes even if the USCIS would
not recognize the validity of your
green card because it is more than
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 2011. You meet this test if
you were physically present in the
United States for at least:
1. 31 days during 2011, and
2. 183 days during the period
2011, 2010, and 2009, using the
following chart.
(a)
Year

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

2011

1.000

2010

.333

Green Card Test

2009

.167

You are a resident for tax purposes if
you were a lawful permanent resident
(immigrant) of the United States at
any time during 2011 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, later.) In most cases, you
are a lawful permanent resident if the
U.S. Citizenship and Immigration
Services (USCIS) (or its predecessor
organization, INS) has issued you an
alien registration card, also known as
a green card.
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 to the USCIS
stating your intent to surrender your
green card.
2. You send this letter by certified
mail, return receipt requested (or the
foreign equivalent).

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

-2-

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
Instructions for Form 1040NR (2011)

medical condition that arose while
you were in the United States.
• Days you are an exempt individual
(defined next).
You may need to file Form
8843 to exclude days of
CAUTION presence in 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 2011,
• Establish that during 2011 you had
a tax home in a foreign country, and
• Establish that during 2011 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
Instructions for Form 1040NR (2011)

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.
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
CAUTION remain 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 2011. 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 2011, do not complete the
schedules for Form 1040NR. Instead,
attach a list of the kinds of exclusions
you claim and the amount of each.
Gross income. Gross income
TIP means all income you
received in the form of money,
goods, property, and services that is
not exempt from tax. In most cases, it
includes only income from U.S.
sources. Gross income includes
gains, but not losses, from asset
transactions. Gross income from a
business means, for example, the
amount on Schedule C (Form 1040),
line 7; or Schedule F (Form 1040),
line 9. But, in figuring gross income,
do not reduce your income by any
losses, including any loss on
Schedule C (Form 1040), line 7; or
Schedule F (Form 1040), line 9.
-3-

2. You were a nonresident alien
not engaged in a trade or business in
the United States during 2011 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 2011 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
58b on Line 58b—First-time
homebuyer credit repayment, later.
• 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.
You also must file a return if you
received HSA, Archer MSA, or
Medicare Advantage MSA
distributions.
You also must file a return if 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.
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
$3,700; 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 2011 and your Schedule K-1
(Form 1065) includes only income
from U.S. sources that you must
report on Schedule NEC, lines 1
through 12.
If the partnership withholds
taxes on this income in 2012
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 2012 to pay the
underwithheld tax or claim a refund of
the overwithheld tax.

!

Even if you do not otherwise
TIP have to file a return, you
should file one 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.
See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Exception for certain children
under age 19 or full-time students.
If your child was under age 19 at the
end of 2011 or was a full-time student
under age 24 at the end of 2011, 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 can elect to
report your child’s income on your
return. To do so, use Form 8814. If
you make this election, your child
does not have to file a return. For

details, including the conditions for
children under age 24, see Form
8814.
A child born on January 1, 1988,
is considered to be age 24 at the end
of 2011. 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 2011.
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
CAUTION have to file Form 3520-A,
Annual Information Return of Foreign
Trust With a U.S. Owner, on or before
March 15, 2012. 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 in Identifying
-4-

Number, later), and all address
information requested at the top of
page 1. If your income is not exempt
from tax by treaty, leave the rest of
page 1 blank. If your income is
exempt from tax by treaty, enter the
exempt income on line 22 and leave
the rest of page 1 blank.
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.
Instructions for Form 1040NR (2011)

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 United States. See Pub.
901 for more information on tax
treaties.
Page 2—lines 53 and 60. 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 60.
Line 61a. Enter the total amount of
U.S. tax withheld from Form(s) 1099.
Line 61d. 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 69. Add lines 61a through 68.
This is the total tax you have paid.
Lines 70 and 71a. Enter the
difference between line 60 and line
69. This is your total refund.
You can have the refund deposited
into more than one account. See
Lines 71a through 71e—Amount
refunded to you, later, for more
details.
Line 71e. You may be able to
have your refund check mailed to an
address that is not shown on page 1.
See Line 71e, later, for more details.
Signature. You must sign and
date your tax return. See Sign Your
Return, later.
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
Instructions for Form 1040NR (2011)

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 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 2011
calendar year is due by April 17,
2012. (The due date is April 17,
instead of April 15, because April 15
is a Sunday and April 16 is the
Emancipation Day holiday in the
District of Columbia).
If you file after this date, you may
have to pay interest and penalties.
See Interest and Penalties, later.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR by the
15th day of the 6th month after your
tax year ends. A return for the 2011
calendar year is due by June 15,
2012.
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
-5-

trust that does not have an office in
the United States, file the return by
the 15th day of the 6th month after
the tax year ends.
Note. If the due date for filing falls
on a Saturday, Sunday, or legal
holiday, file by the next business day.
Extension of time to file. If you
cannot file your return by the due
date, file Form 4868 to get an
automatic 6-month extension of time
to file. You must file Form 4868 by
the regular due date of the return.
An automatic 6-month
extension to file does not
CAUTION extend the time to pay your
tax. If you do not pay your tax by the
original due date of your return, you
will owe interest on the unpaid tax
and may owe penalties. See Form
4868.

!

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

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
2011. If you file a separate return,
use Form 1040 or Form 1040A. You
must include your worldwide income
for the whole year whether you file a
joint or separate return.
If you make this election, you
may forfeit the right to claim
CAUTION benefits otherwise available
under a U.S. tax treaty. For more
information about the benefits that
otherwise might be available, see the
specific treaty.

!

Dual-Status Taxpayers

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

Dual-Status Tax Year
A dual-status year is one in which you
change status between nonresident
and resident alien. Different U.S.
income tax rules apply to each status.
Most dual-status years are the
years of arrival or departure. Before
you arrive in the United States, you
are a nonresident alien. After you
arrive, you may or may not be a
resident, depending on the
circumstances.
If you become a U.S. resident, you
stay a resident until you leave the
United States. You may become a
nonresident alien when you leave if
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
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
Austin, TX 73301-0215 U.S.A.
Statements. Any statement you file
with your return must show your
name, address, and identifying
number (defined in Identifying
Number, later).
Former U.S. long-term residents
are required to file Form 8854, Initial
and Annual Expatriation Statement,
with their dual-status return for the
last year of U.S. residency. To
determine if you are a former U.S.
long-term resident, see Expatriation
Tax, in chapter 4 of Pub. 519.

Income Subject to Tax for
Dual-Status Year
As a dual-status taxpayer not filing a
joint return, you are taxed on income
from all sources for the part of the
year you were a resident alien.
Generally, you are taxed on income
only from U.S. sources for the part of
the year you were a nonresident
alien. However, all income effectively
connected with the conduct of a trade
or business in the United States is
taxable.
Income you received as a
dual-status taxpayer from sources
outside the United States while a
resident alien is taxable even if you
became a nonresident alien after
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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, earlier)
instead of a dual-status taxpayer.
Tax rates. If you were married and a
nonresident of the United States for
all or part of the tax year and you do
not make the election discussed
earlier to be taxed as a resident alien,
you must use the Married filing
separately column in the Tax Table or
Section C of the Tax Computation
Worksheet to figure your tax on
income effectively connected with a
U.S. trade or business. If you were
married, you cannot use the Single
Tax Table column or Section A of the
Tax Computation Worksheet.
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.
Instructions for Form 1040NR (2011)

Tax credits. You cannot take the
earned income credit, the credit for
the elderly or disabled, or any
education credit unless you elect to
be taxed as a resident alien (see
Election To Be Taxed as a Resident
Alien, earlier) instead of a dual-status
taxpayer.
See chapter 6 of Pub. 519 for
information on other credits.

How To Figure Tax for
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
on Form 1040, line 60. Enter “Tax
from Form 1040NR” as the code on
the space provided.
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:
Instructions for Form 1040NR (2011)

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 62. Enter
amounts from the attached statement
(Form 1040NR, line 61a through 61d)
in the column to the right of line 62
and identify and include them in the
amount on line 62.
When filing Form 1040NR, show the
total tax withheld on lines 61a
through 61d. Enter the amount from
the attached statement (Form 1040,
line 62) in the column to the right of
line 61a, and identify and include it in
the amount on line 61a.
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.
• 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
-7-

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 Line
43—Alternative minimum tax, later.
See Real Property Gain or Loss in
chapter 4 of Pub 519 for more
information.

Income You Can Elect To
Treat as Effectively
Connected With a U.S. Trade
or Business
You can elect to treat some items of
income as effectively connected with
a U.S. trade or business. The election
applies to all income from real
property located in the United States

and held for the production of income
and to all income from any interest in
such property. This includes:
• Gains from the sale or exchange of
such property or an interest therein,
• Gains on the disposal of timber,
coal, or iron ore with a retained
economic interest,
• Rents from real estate, or
• Rents and royalties from mines, oil
or gas wells, or other natural
resources.
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.

Special Rules for Former
U.S. Citizens and Former
U.S. Long-Term Residents
(Expatriates)
The expatriation tax provisions apply
to certain U.S. citizens who have lost
their citizenship and long-term

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

Country name. Do not
abbreviate the country name. Enter
the name in uppercase letters in
English. Follow the country’s practice
for entering the postal code and the
name of the province, county, or
state.
Address change. If you plan to
move after filing your return, use
Form 8822, Change of Address, to
notify the IRS of your new address.
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.
Death of a taxpayer. See Death of
a Taxpayer under General
Information, later.

Line Instructions for
Form 1040NR
Identifying Number
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. If you have a
foreign address, enter the city name
on the appropriate line. Do not enter
any other information on that line, but
also complete the spaces below that
line.
-8-

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 both the name and
SSN on your Forms W-2, 1040NR,
and 1099 agree with your social
security card. If they do not, certain
deductions and credits on your Form
1040NR may be reduced or
disallowed and you may not receive
credit for your social security
earnings. If your Form W-2 shows an
incorrect SSN or name, notify your
Instructions for Form 1040NR (2011)

employer or the form-issuing agent as
soon as possible to make sure your
earnings are credited to your social
security record. If the name or SSN
on your social security card is
incorrect, call the SSA at
1-800-772-1213.
IRS individual taxpayer
identification number (ITIN). If you
do not have and are not eligible to get
an SSN, you must 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. Enter
‘‘ITIN’’ in the search box. 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, later.
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 & Pubs” and then on “Form
and Instruction Number.”

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, 2011.
• You were never married.
• You were legally separated under a
decree of divorce or separate
maintenance. But if, at the end of
2011, your divorce was not final, you
are considered married and cannot
check the box on line 1 or line 2.
Instructions for Form 1040NR (2011)

• You were widowed before January

1, 2011, and did not remarry before
the end of 2011. 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,
later.
• You meet the tests described
under Married persons who live apart,
later.
Married. If you were married on
December 31, 2011, consider
yourself married for the whole year,
even if you did not live with your
spouse at the end of 2011.
If your spouse died in 2011,
consider yourself married to that
spouse for the whole year, unless you
remarried in 2011.
For federal tax purposes, a
marriage means only a legal union
between a man and a woman as
husband and wife, and the word
“spouse” means a person of the
opposite sex who is a husband or a
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
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 following tests 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 2011.
3. You lived apart from your
spouse for the last 6 months of 2011.
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 2011.
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 2011, you still can file
as single as long as the home was
-9-

that child’s main home for the part of
the year he or she was alive in 2011.
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 line 4—Married resident.
If you checked the box on line 3 or
line 4, you must enter your spouse’s
first and last name and identifying
number in the space provided.
You cannot check the box on line 3
or line 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
CAUTION claimed as an 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.”

!

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 2009 or
2010 and you did not remarry before
the end of 2011.
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 2011. 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 2011 if the child
was born or died in 2011 and your
home was the child’s home for the
entire time he or she was alive.

5. You paid over half the cost of
keeping up your home. To find out
what is included in the cost of
keeping up a home, see Pub. 501.
6. You were a resident alien or
U.S. citizen the year your spouse
died. This refers to your actual status,
not the election that some
nonresident aliens can make to be
taxed as U.S. residents.
7. You could have filed a joint
return with your spouse the year he
or she died, even if you did not
actually do so.
Adopted child. An adopted child
is always treated as your own child.
An adopted child includes a child
lawfully placed with you for legal
adoption.

Exemptions
Exemptions for estates and trusts are
described in the instructions for line
40, later.
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
2011.) 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 2011.
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
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
2011.
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
CAUTION child 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.
If the divorce decree or separation
agreement went into effect after 1984
and before 2009, the noncustodial
parent may be able to include certain
pages from the decree or agreement
instead of Form 8332. See Form
8332 for details.

!

CAUTION

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.

For details on how your
TIP dependent can get an
identifying number, see
Identifying Number, earlier.
If your dependent child was born
and died in 2011 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.
-10-

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 IRS
individual taxpayer identification
number (ITIN), earlier.
Line 7c, column (4). Check the
box in this column if your dependent
is a qualifying child for the child tax
credit (defined next). If you have at
least one qualifying child, you may be
able to take the child tax credit on line
48 and the additional child tax credit
on line 63.
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 2011 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 2011 (or is filing a joint return for
2011 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 2011.
• The child lived with you for more
than half of 2011. 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 2011 if
the child was born or died in 2011
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
Instructions for Form 1040NR (2011)

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
CAUTION tax treaty. Instead, include
these amounts on line 22 and
complete item L of Schedule OI on
page 5 of Form 1040NR.

!

Instructions for Form 1040NR (2011)

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
TIP alternative method to
determine the source of your
compensation and/or fringe benefits if
the alternative method more properly
determines the source of the
compensation.
For 2011, 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.
You must keep documentation
showing why the alternative method
more properly determines the source
of the compensation.
-11-

Other types of income. The
following types of income also must
be included in the total 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 2011. Also, enter “HSH” and the
amount not reported on Form W-2 on
the dotted line next to line 8.
• Tip income you did not report to
your employer. This should include
any allocated tips shown in box 8 on
your Form(s) W-2 unless you can
prove that your unreported tips are
less than the amount in box 8.
Allocated tips are not included as
income in box 1. See Pub. 531,
Reporting Tip Income, for more
details.
Also include the value of any
noncash tips you received, such as
tickets, passes, or other items of
value. Although you do not report
these noncash tips to your employer,
you must report them on line 8.
You may owe social security
and Medicare tax on
CAUTION unreported tips. See the
instructions for line 55, later.
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 2011.
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 2011 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 2011, 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.
You cannot deduct the
amount deferred. It is not
CAUTION included as income in box 1 of
your Form W-2.
Disability pensions shown on Form
1042-S or Form 1099-R if you have
not reached the minimum retirement
age set by your employer. Disability
pensions received after you reach
minimum retirement age and other
payments shown on Form 1042-S or
Form 1099-R (other than payments
from an IRA*) are reported on lines
17a and 17b. Payments from an IRA
are reported on lines 16a and 16b
Corrective distributions from a
retirement plan shown on Form
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, 2012. 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 2011 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
2011 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
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, later.
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
-12-

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.
Dividends on insurance
TIP policies are a partial return of
the premiums you paid. Do
not report them as dividends. Include
them in income on line 21 only if they
exceed the total of all net premiums
you paid for the contract.
Line 10b —Qualified dividends.
Enter your total qualified dividends on
line 10b. Qualified dividends 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 date. The ex-dividend
date is the first date following the
declaration of a dividend on which the
purchaser of a stock is not entitled to
receive the next dividend payment.
When counting the number of days
you held the stock, include the day
you disposed of the stock but not the
day you acquired it. See the
examples that follow. Also, when
counting the number of days you held
the stock, you cannot count certain
days during which your risk of loss
was diminished. See 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
Instructions for Form 1040NR (2011)

61-day holding period rule, just
described.
• Dividends on any share of stock to
the extent that you are under an
obligation (including a short sale) to
make related payments with respect
to positions in substantially similar or
related property.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments are not
qualified dividends.
Example 1. You bought 5,000
shares of XYZ Corp. common stock
on July 8, 2011. XYZ Corp. paid a
cash dividend of 10 cents per share.
The ex-dividend date was July 15,
2011. 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, 2011.
You held your shares of XYZ Corp.
for only 34 days of the 121-day period
(from July 9, 2011, through August
11, 2011). The 121-day period began
on May 16, 2011 (60 days before the
ex-dividend date), and ended on
September 13, 2011. You have no
qualified dividends from XYZ Corp.
because you held the XYZ stock for
less than 61 days.
Example 2. Assume the same
facts as in Example 1 except that you
bought the stock on July 14, 2011
(the day before the ex-dividend date),
and you sold the stock on September
15, 2011. You held the stock for 63
days (from July 15, 2011, through
September 15, 2011). 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 15, 2011, through
September 13, 2011).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2011. ABC Mutual
Fund paid a cash dividend of 10
cents a share. The ex-dividend date
was July 15, 2011. 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, 2011. You have no qualified
dividends from ABC Mutual Fund
because you held the ABC Mutual
Fund stock for less than 61 days.
Instructions for Form 1040NR (2011)

Use the Qualified Dividends
TIP and Capital Gain Tax
Worksheet or the Schedule D
Tax Worksheet, whichever applies, to
figure your tax. See the instructions
for line 42 for details.
Line 11—Taxable refunds, credits,
or offsets of state and local income
taxes. If you received a refund,
credit, or offset of state or local
income taxes in 2011, you may
receive a Form 1099-G. If you chose
to apply part or all of the refund to
your 2011 estimated state or local
income tax, the amount applied is
treated as received in 2011.
None of your refund is taxable
TIP 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
2010 and you claimed the standard
deduction on your 2010 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.
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.
-13-

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
2011 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 2011 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 61d 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 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,
later, 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 61d 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.
Line 14—Capital gain or (loss). If
you had effectively connected capital
gains or losses, you must complete
and attach Form 8949 and Schedule
D (Form 1040). But see the
Exceptions.
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, earlier.
Exception 1. You do not have to
file Form 8949 or Schedule D (Form
1040) if both of the following apply.
1. You have no capital losses, and
your only capital gains are capital
gain distributions from Form(s) 1099-

DIV, box 2a (or substitute
statements).
2. 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).
Exception 2. You must file
Schedule D (Form 1040), but
generally do not have to file Form
8949, if Exception 1 does not apply
and your only capital gains and
losses are:
• Capital gain distributions;
• A capital loss carryover from 2010;
• A gain from Form 2439 or 6252 or
Part I of Form 4797;
• A gain or loss from Form 4684,
6781, or 8824; or
• A gain or loss from a partnership, S
corporation, estate, or trust.
If Exception 1 applies, enter your
total effectively connected capital
gain distributions (from box 2a of
Form(s) 1099-DIV) on line 14 and
check the box on that line. If you
received capital gain distributions as
a nominee (that is, they were paid to
you but actually belong to someone
else), report on line 14 only the
amount that belongs to you. Include a
statement showing the full amount
you received and the amount you
received as a nominee.
See chapter 1 of Pub. 550 for filing
requirements for Forms 1099-DIV
and 1096.
If you do not have to file
TIP Schedule D (Form 1040), use
the Qualified Dividends and
Capital Gain Tax Worksheet in the
line 42 instructions 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
-14-

total distribution (from Form 1099-R,
box 1) on line 16b.
If you converted part or all of an
IRA to a Roth IRA in 2010 and did not
elect to report the taxable amount on
your 2010 return, you generally must
report half of it on your 2011 return
and the rest on your 2012 return. See
2010 Roth IRA conversions, later.
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 -0on line 16b. If the total distribution
was not rolled over in a qualified
rollover, enter the part not rolled over
on line 16b unless Exception 2
applies to the part not rolled over.
Generally, a qualified rollover must be
made within 60 days after the day
you received the distribution. For
more details on rollovers, see Pub.
590, Individual Retirement
Arrangements (IRAs).
If you rolled over the distribution
into a qualified plan other than an IRA
or you made the rollover in 2012,
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 2011 or an earlier
year. If you made nondeductible
contributions to these IRAs for 2011,
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 2006 or
an earlier year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
Instructions for Form 1040NR (2011)

3. You converted part or all of a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2011.
4. You had a 2010 or 2011 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 2011.
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.
Generally, your total QCDs for the
year cannot be more than $100,000.
If you elected to treat a January 2011
QCD as made in 2010, report it on
your 2011 return like any other 2011
QCD, as just described. However, if
you also made another 2011 QCD
and the total was more than
$100,000, attach a brief explanation.
For example: “Line 16b-2010 QCD
$75,000; 2011 QCD $70,000.”
The amount of the QCD is limited
to the amount that would otherwise
be included in your income. If your
IRA includes nondeductible
contributions, the distribution is first
considered to be paid out of
otherwise taxable income.
You cannot claim a charitable
contribution deduction for any
CAUTION QCD not included in your
income.
Exception 4. If the distribution is
a 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

!

Instructions for Form 1040NR (2011)

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

!

More than one exception
applies. If more than one exception
applies, include a statement showing
the amount of each exception,
instead of making an entry next to
line 16b. For example: “Line
16b–$1,000 Rollover and $500
HFD.” But you do not need to attach
a statement if only Exception 2 and
one other exception apply.
2010 Roth IRA conversions. If
you converted part or all of an IRA to
a Roth IRA in 2010 and did not elect
to report the taxable amount on your
2010 return, include on line 16b the
amount from your 2010 Form 8606,
line 20a. However, you may have to
include a different amount on line 16b
if either of the following applies.
• You received a distribution from a
Roth IRA in 2010 or the owner of the
Roth IRA died in 2011. See Pub. 590
to figure the amount to enter on line
16b.
• You received a distribution from a
Roth IRA in 2011. Use Form 8606 to
figure the amount to enter on line
16b.
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.
-15-

You may have to pay an
additional tax if: (a) you
CAUTION received an early distribution
from your IRA and the total was not
rolled over, or (b) you were born
before July 1, 1940, and received
less than the minimum required
distribution from your traditional, SEP,
and SIMPLE IRAs. See the
instructions for line 56, later, for
details.
More information. For more
information about IRAs, see Pub.
590.
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. Rollovers and
lump-sum distributions are explained
later.
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
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 excess contributions to
retirement plans. The plan must
advise you of the year(s) the
distributions are includible in income.

!

Attach Form 1042-S or
TIP 1099-R to Form 1040NR if
any federal income tax was
withheld .
If you rolled over part or all of a
qualified retirement plan (other than a
designated Roth account) to a Roth
IRA in 2010 (or you rolled over part or
all of a 401(k) or 403(b) plan to a
designated Roth account in 2010)
and you did not elect to report the

taxable amount on your 2010 return,
you generally must report half of it on
your 2011 return and the rest on your
2012 return. See 2010 Roth IRA
rollovers, or 2010 in-plan rollovers,
whichever applies, later.
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

Simplified Method Worksheet—Lines 17a and 17b

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

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 2011 on Form 1040NR, line 17a.
1.
2.

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

Enter the total pension or annuity payments received in 2011. 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 2011. 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 Age (or combined ages) at annuity starting
date) 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 Age (or combined ages) at annuity
starting date) were . . .

THEN enter on line 3 . . .

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

410
360
310
260
210

-16-

Instructions for Form 1040NR (2011)

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 part of your pension
payment is exempt from U.S. tax,
• A part of your pension payment is
attributable to after-tax contributions
to the pension plan, or
• The payment is rolled over to
another retirement plan.
See chapter 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 (see Cost, later) of your
pension or annuity, or (b) you got
your entire cost back tax free before
2011. 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.
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 later)
was after July 1, 1986, see Simplified
method, later, 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
Instructions for Form 1040NR (2011)

taxable part by using the General
Rule or the Simplified Method.
Simplified method. You must
use the Simplified Method if (a) your
annuity starting date (defined later)
was after July 1, 1986, and you used
this method last year to figure the
taxable part, or (b) your annuity
starting date was after November 18,
1996, and both of the following apply.
• The payments are from a qualified
employee plan, a qualified employee
annuity, or a tax-sheltered annuity.
• On your annuity starting date,
either you were under age 75 or the
number of years of guaranteed
payments was fewer than five. See
Pub. 575 for the definition of
guaranteed payments.
If you must use the Simplified
Method, complete the Simplified
Method Worksheet—Lines 17a and b
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 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
-17-

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.
2010 Roth IRA rollovers. If you
rolled over part or all of a qualified
retirement plan (other than a
designated Roth account) to a Roth
IRA in 2010 and you did not elect to
report the taxable amount on your
2010 return, include on line 17b the
amount from your 2010 Form 8606,
line 25a. However, you may have to
include a different amount on line 17b
(or include an amount on line 16b
instead of line 17b) if either of the
following applies.
• You received a distribution from a
Roth IRA in 2010 or the owner of the
Roth IRA died in 2011. See Pub. 575
to figure the amount to include on line
17b.
• You received a distribution from a
Roth IRA in 2011. Use Form 8606 to
figure the amount to include on line
16b.
2010 in-plan Roth rollovers. If
you rolled over part or all of a
qualified retirement plan to a
designated Roth account in 2010,
and did not elect to report the taxable
amount on your 2010 return, include
on line 17b the amount from your
2010 Form 8606, line 25a. However,
you may have to include a different
amount on line 17b if either of the
following applies.
• You received a distribution from
your designated Roth account in
2010 after September 27, or the
owner of the designated Roth
account died in 2011. See Pub. 575
to figure the amount to include on line
17b.
• You received a distribution from the
designated Roth account in 2011.

Use Form 8606 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, later.
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
TIP 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.
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
TIP 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, earlier, 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 2011. 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 2011
and you repaid any of it in 2011,
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
2011, 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 9.
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 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 2011, 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
-18-

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 2011, 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, later.
Recapture of a charitable
contribution deduction if the
charitable organization disposes of
the donated property within 3
years of the contribution. See
Recapture if no exempt use in Pub.
526.
Canceled debts. These amounts
may be shown in box 2 of Form
1099-C or Form 1042-S. However,
part or all of your income from the
cancellation of debt may be
nontaxable. See Pub. 4681 or go to
IRS.gov and enter “canceled debt” or
“foreclosure” in the search box.
Taxable part of disaster relief
payments. See Pub. 525 to figure
the taxable part, if any. If any of your
disaster relief payment is taxable,
attach a statement showing the total
payment received and how you
figured the taxable part.
Income that is not effectively
connected. Report other income on
Schedule NEC if it is not effectively
connected with a U.S. trade or
business.
Instructions for Form 1040NR (2011)

Net operating loss (NOL)
deduction. Include on line 21 any
NOL deduction from an earlier year.
Subtract it from any income on line 21
and enter the result. If the result is
less than zero, enter it in
parentheses. On the dotted line next
to line 21, enter “NOL” and show the
amount of the deduction in
parentheses. See Pub. 536 for
details.
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
2011, you can deduct on line 24 up to
$250 of qualified expenses you paid
in 2011. You may be able to deduct

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

u

u

expenses that are more than the
$250 limit on Schedule A (Form
1040NR), line 7. 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.

Keep for Your Records

If, during 2011, you were an eligible trade adjustment
assistance (TAA) recipient, alternative TAA (ATAA)
recipient, reemployment TAA (RTAA) recipient, or
Pension Benefit Guaranty Corporation pension recipient,
see the instructions for Form 8885 to figure the amount to
enter on line 1 of this worksheet.
Be sure you have read the Exception in the instructions
for this line to see if you can use this worksheet instead
of Pub. 535, Business Expenses, to figure your
deduction.

1. Enter the total amount paid in 2011 for health insurance coverage
established under your business for 2011 for you, your spouse,
and your dependents. Your insurance can also cover your child
who was under age 27 at the end of 2011, even if the child was
not your dependent. But do not include amounts for any month
you were eligible to participate in an employer-sponsored health
plan (explained in the instructions for this line) . . . . . . . . . . . . . . 1.
2. Enter your net profit* and any other earned income** from the
business under which the insurance plan is established, minus
any deductions on Form 1040NR, lines 27 and 28. Do not include
Conservation Reserve Program payments exempt from
self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Self-employed health insurance deduction. Enter the smaller
of line 1 or line 2 here and on Form 1040NR, line 29 . . . . . . . . . . 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 (2011)

-19-

• 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
(other than employer contributions,
rollovers, and qualified HSA funding
distributions from an IRA) were made
to your HSA for 2011. 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.
Line 27—Deductible part 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. If you completed
Section A of Schedule SE, the
deductible part of your
self-employment tax is on line 6. If
you completed Section B of Schedule
SE, it is on line 13.
Line 28—Self-employed SEP,
SIMPLE, and qualified plans. If
you were self-employed or a partner,
you may be able to take this
deduction. See Pub. 560, Retirement
Plans for Small Business; or, if you
were a minister, Pub. 517, Social
Security and Other Information for
Members of the Clergy and Religious
Workers.

Line 29—Self-employed health
insurance deduction. You may be
able to deduct the amount you paid
for health insurance for yourself, your
spouse, and your dependents. The
insurance also can cover your child
who was under age 27 at the end of
2011, even if the child was not your
dependent. A child includes your son,
daughter, stepchild, adopted child, or
foster child (defined in the line 7c
instructions).
One of the following statements
must be true.
• You were self-employed and had a
net profit for the year.
• You were a partner with net
earnings from self-employment.
• You used one of the optional
methods to figure your net earnings
from self-employment on Schedule
SE (Form 1040).
The insurance plan must be
established under your business.
Your personal services must have
been a material income-producing
factor in the business. If you are filing
Schedule C, C-EZ, or F (Form 1040),
the policy can be either in your name
or in the name of the business.
If you are a partner, the policy can
be either in your name or in the name
of the partnership. Either you can pay
the premiums yourself or your
partnership can pay them and report
them as guaranteed payments. If the
policy is in your name and you pay
the premiums yourself, the
partnership must reimburse you and
report the premiums as guaranteed
payments.
But if you were also eligible to
participate in any subsidized health
plan maintained by your or your
spouse’s employer for any month or
part of a month in 2011, amounts
paid for health insurance coverage for
that month cannot be used to figure
the deduction. Also, if you were
eligible for any month or part of a
month to participate in any subsidized
health plan maintained by the
employer of either your dependent or
your child who was under age 27 at
the end of 2011, 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.

If you qualify to take the deduction,
use the Self-Employed Health
Insurance Deduction Worksheet to
figure the amount you can deduct.
Exception. Use Pub. 535 instead
of the Self-Employed Health
Insurance Deduction Worksheet in
these instructions 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 the extent the amounts are
included on line 12. See the
examples in the instructions for line
12.
Line 32—IRA deduction.
If you made any
TIP nondeductible contributions to
a traditional IRA for 2011, you
must report them on Form 8606.
If you made contributions to a
traditional individual retirement
arrangement (IRA) for 2011, 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, 2012, that shows all
contributions to your traditional IRA
for 2011.
Use the IRA Deduction Worksheet
to figure the amount, if any, of your
IRA deduction. But read the following
9-item list before you fill in the
worksheet.
1. If you were age 701/2 or older at
the end of 2011, you cannot deduct
any contributions made to your
traditional IRA for 2011 or treat them
as nondeductible contributions.
2. You cannot deduct
contributions to a Roth IRA. But you
may be able to take the retirement
-20-

savings contributions credit (saver’s
credit). See the instructions for line
47.
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.
4. If you made contributions to
your IRA in 2011 that you deducted
for 2010, do not include them in the
worksheet.
5. If you received income from a
nonqualified deferred compensation
plan or nongovernmental section 457
plan that is included in box 1 of your
Form W-2, or in box 7 of Form
1099-MISC, do not include that
income on line 8 of the worksheet.
The income should be shown in (a)
box 11 of your Form W-2, (b) box 12
of your Form W-2 with code Z, or (c)
box 15b of Form 1099-MISC. If it is
not, contact your employer or the
payer for the amount of the income.
6. You cannot deduct
contributions to your spouse’s IRA.
7. Do not include qualified rollover
contributions in figuring your
deduction. Instead, see the
instructions for lines 16a and 16b.
8. Do not include trustees’ fees
that were billed separately and paid
by you for your IRA. 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 2011, see Pub. 590
for special rules.
By April 1 of the year after the
TIP year in which you turn age
701/2, you must start taking
minimum required distributions from
your traditional IRA. If you do not, you
may have to pay a 50% additional tax
on the amount that should have been
distributed. For details, including how
to figure the minimum required
distribution, see Pub. 590.
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
Instructions for Form 1040NR (2011)

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.

IRA Deduction Worksheet—Line 32

!

CAUTION

If you were age 701/2 or older at the end of 2011, 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
2011.

Before you begin:

u
u
u

1.

Keep for Your Records

Be sure you have read the 9-item list in the instructions for this line. You may not be able to use this
worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 35 (see the instructions for
line 35, later).
If you checked filing status box 3, 4, or 5, and you lived apart from your spouse for all of 2011, 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 Were you covered by a retirement plan, later.) ? . . . . .

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 2011.
• $6,000, if age 50 or older but under age 701/2 at the end of 2011.
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 2011, enter $66,000

• Qualifying widow(er), enter $110,000
• You checked filing status box 3, 4, or 5 and you lived with your spouse at
any time in 2011, 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 2011.
ii. $6,000, if age 50 or older but under age 701/2 at the end of 2011.
If the result is less than $10,000, 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 2011.
ii. $6,000 if age 50 or older but under age 701/2 at the end of 2011.
If the result is less than $10,000, go to line 7.

Instructions for Form 1040NR (2011)

-21-

}

2.

5.

6.

Yes

No

IRA Deduction Worksheet—Line 32 Continued from the previous page
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 2011)
• Qualifying widow(er), multiply by 25% (.25) (or by 30% (.30) if you are age 50 or
older at the end of 2011). 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 2011)

}

7.

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

8.

Enter the earned income you received as a
self-employed individual or a partner. Generally, this is
your net earnings from self-employment if your personal
services were a material income-producing factor, minus
any deductions on Form 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 be made by April 17, 2012, for
2011 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.

If you were covered by a
retirement plan and you file Form
8815 or you exclude employerprovided 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
2011.
See Pub. 590 for more details.
You may be able to take the
TIP retirement savings
contributions credit. See the
line 47 instructions.
Line 33—Student loan interest
deduction. You can take this
deduction only if all of the following
apply.
• You paid interest in 2011 on a
qualified student loan (explained
later).

• You checked filing status box 1, 2,

or 6.
• Your modified AGI is less than
$75,000. Use lines 2 through 4 of the
Student Loan Interest Worksheet—
Line 33 to figure your modified AGI.
• You are not claimed as a
dependent on someone else’s (such
as your parent’s) 2011 tax return.
Use the Student Loan Interest
Deduction Worksheet—Line 33 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
-22-

exemption amount for that year
($3,700 for 2011), or
c. You could be claimed as a
dependent on someone else’s return.
The person for whom the
expenses were paid must have been
an eligible student (defined in Eligible
student, later). However, a loan is not
a qualified student loan if (a) any of
the proceeds were used for other
purposes, or (b) the 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
Instructions for Form 1040NR (2011)

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

Student Loan Interest Deduction
Worksheet—Line 33
Before you begin:

u

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
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 to
the United States in the instructions
for line 34 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;

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,
later).

1. Enter the total interest you paid in 2011 on qualified student loans
(see Qualified student loan). 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?
M No. Skip lines 5 and 6, enter -0- on line 7, and go
to line 8.
M 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.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Instructions for Form 1040NR (2011)

-23-

1.

6.
7.

8.

• 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
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 15 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 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
$3,700 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 $3,700 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 here.
• 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, later.
Individuals. If your taxable income
(line 41) is less than $100,000, you
must use the Tax Table, later in the
instructions, to figure your tax. Be
sure you use the correct column. If
you checked filing status box 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 after the
Tax Table.
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
2011,
2. Was age 18 at the end of 2011
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 2011 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
2011 or if neither of the child’s
parents was alive at the end of 2011,
do not use Form 8615 to figure the
child’s tax.
A child born on January 1, 1994, is
considered to be age 18 at the end of
2011; a child born on January 1,
1993, is considered to be age 19 at
the end of 2011; a child born on
January 1, 1988, is considered to be
age 24 at the end of 2011.
Schedule D Tax Worksheet. If you
have to file Schedule D (Form 1040),
and line 18 or 19 of Schedule D is
more than zero, use the Schedule D
Tax Worksheet in the Instructions for
Schedule D to figure the amount to
enter on Form 1040NR, line 42.
Qualified Dividends and Capital
Gain Tax Worksheet. Use the
Qualified Dividends and Capital Gain
Tax Worksheet, later, to figure your
tax 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
-24-

may have to pay a minimum amount
of tax through the alternative
minimum tax. This tax is figured on
Form 6251 for individuals. If you are
filing for an estate or trust, see
Schedule I (Form 1041) and its
instructions to find out if you owe this
tax.
If you have any of the adjustments
or preferences from the list in
Adjustments and Preferences, later,
or you are claiming a net operating
loss deduction, a general business
credit, or the foreign tax credit, you
must complete Form 6251.
Otherwise, to see if you should
complete Form 6251, add the amount
on line 39 of Form 1040NR to the
amounts on lines 1 and 13 of
Schedule A (Form 1040NR). If the
total is more than the dollar amount
shown below that applies to you, fill in
Form 6251.
• $48,450 if you checked filing status
box 1 or 2.
• $37,225 if you checked filing status
box 3, 4, or 5.
• $74,450 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 Nonresident Aliens in the
Instructions for Form 6251.
Adjustments and Preferences.
• Accelerated depreciation.
• Stock received by exercising an
incentive stock option and you did not
dispose of the stock in the same year.
• Tax-exempt interest from private
activity bonds.
• Intangible drilling, circulation,
research, experimental, or mining
costs.
• Amortization of pollution-control
facilities or depletion.
• Income or (loss) from tax-shelter
farm activities or passive activities.
• Income from long-term contracts
not figured using the percentage-ofcompletion method.
• Alternative minimum tax
adjustments from an estate, trust,
electing large partnership, or
cooperative.
• Section 1202 exclusion.
• Empowerment zone and renewal
community employment credit.
• Qualified electric vehicle credit.
• Alternative fuel vehicle refueling
property credit.
• Credit for prior year minimum tax.
Instructions for Form 1040NR (2011)

Form 6251 should be filled in
for a child if Form 8615 must
CAUTION be used to figure the child’s
tax and the child’s AGI on Form
1040NR, line 37, exceeds the child’s
earned income by more than $6,800.
To find out when Form 8615 must be
used, see Form 8615 in the
instructions for line 42.

!

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.

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, earlier), 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. The total of your foreign taxes
was not more than $300.
3. All of your foreign source gross
income was from the passive
category (which includes most
interest and dividend income).
4. All the income and any foreign
taxes paid on it were reported to you
on qualified payee statements, such

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

u
u

as Form 1099-INT, Form 1099-DIV,
or similar substitute statements.
5. You held the stock or bonds on
which the dividends or interest were
paid for at least 16 days and were not
obligated to pay these amounts to
someone else.
6. All of your foreign taxes were:
a. Legally owed and not eligible
for a refund or reduced tax rate under
a tax treaty, and
b. Paid to countries that are
recognized by the United States and
do not support terrorism.
Note. If you need more information
about these requirements, see the
Instructions for Form 1116.
If you meet all requirements, enter
on line 45 the smaller of (a) your total
foreign tax or (b) the amount on Form
1040NR, line 42.
If you do not meet all six
requirements, see Form 1116 to find
out if you can take the credit. For

Keep for Your Records

See the instructions in Qualified Dividends and Capital Gain Tax Worksheet in the instructions for line
42 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)?
M 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-.
M 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:
• $34,500 if you checked filing status box 1, 2, 3, 4, or 5
• $69,000 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 (2011)

-25-

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

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,
• Your disabled spouse or any other
disabled person who could not care
for himself or herself, or
• Your child whom you could not
claim as a dependent because of the
rules for Children who did not live
with you due to divorce or separation
in the instructions for line 7c.
For details, see 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 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 $28,250.
• You:
1. Were born after January 1,
1994,
2. Are claimed as a dependent on
someone else’s 2011 tax return, or
3. Were a student (defined next).
You were a student if during any
part of 5 calendar months of 2011
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). It
is in addition to the credit for child
and dependent care expenses on
Form 1040NR, line 46. Follow the
three steps in the chart Three Steps
To Take the Child Tax Credit! to see
if you can take the child tax credit.

Line 49—Residential energy
credits.
Enter the total of any nonbusiness
energy property credit and residential
energy efficient property credit on
line 49.
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 2011 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.

Residential energy efficient
property credit. You may be able to
take this credit by completing and
attaching Form 5695 if you paid for
any of the following during 2011.
• 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.
Condos and co-ops. If you are a
member of a condominium
management association for a
condominium you own or a
tenant-stockholder in a cooperative
housing corporation, you are treated
as having paid your proportionate
share of any costs of such
association or corporation for
purposes of these credits.
More details. For details, see
Form 5695.
Line 50—Other credits. Enter the
total of the following credits on line 50
and check the appropriate box(es).
Check all boxes that apply. If box c is
checked, also enter the applicable
form number. To find out if you can
take the credit, see the form or
publication indicated.

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 2011, and meet all the
conditions in the instructions for line 7c, column (4).
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 Child Tax Credit
Worksheet 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
M Yes.
need the form(s) listed above for any credit(s) you are claiming.

M No. Use the Child Tax Credit Worksheet to figure your credit.

-26-

Instructions for Form 1040NR (2011)

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 2011,

and meet all the conditions in the instructions for line 7c, column (4).
• If you do not have a qualifying child, you cannot claim the child tax credit.
• Do not use this worksheet if you answered “Yes” to the question in Who Must Use Pub. 972, earlier. 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.

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

6.

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

5

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 63. 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.

Instructions for Form 1040NR (2011)

-27-

Child Tax Credit Worksheet—Continued from Part I of the Worksheet

Keep for Your Records

Before you begin Part 2: Figure the amount of any credits you are claiming on Form 5695 Part 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 14

+ ____________

Form 8834, line 23

+ ____________

Form 8910, line 22

+ ____________

Form 8936, line 15

+ ____________

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.

10
Enter this amount on Form
1040NR, line 48.

TIP
You may be able to take the additional child tax credit on Form 1040NR, line 63,
if you answered “Yes” on line 9 or line 10 above.
• First, complete your Form 1040NR through line 62.

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

-28-

Instructions for Form 1040NR (2011)

• General business credit. This credit

consists of a number of credits that
usually apply only to individuals who
are partners or self-employed or 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 an electric vehicle passive
activity credit carried forward from a
prior year. See Form 8834, Part II.
• Alternative motor vehicle credit.
See Form 8910 if you placed a new
fuel cell motor vehicle in service
during 2011 or converted a motor
vehicle to a qualified plug-in electric
drive motor vehicle in 2011.
• 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.
If you are a self-employed
nonresident alien, you must pay
self-employment tax only if an
international social security
agreement (often called a totalization
agreement) in effect determines that
you are covered under the U.S. social
security system. See the instructions
for Schedule SE (Form 1040) for
information about international social
security agreements. Information
about totalization agreements is
available at IRS.gov. Enter
“totalization agreement”
in the search box. You also can
find information at
www.socialsecurity.gov/international.
Click on “International Agreements.”
Instructions for Form 1040NR (2011)

If you are not required to pay
self-employment tax but do so
CAUTION anyway, you will not be
eligible to receive social security
benefits.
Line 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.
Do not include the value of any
noncash tips, such as tickets or
passes. You do not pay social
security and Medicare taxes or RRTA
tax on these noncash tips.
To figure the social security and
Medicare tax, use Form 4137. If you
owe RRTA tax, contact your
employer. Your employer will figure
and collect the RRTA tax.

!

You may be charged a
penalty equal to 50% of the
CAUTION social security and Medicare
or RRTA tax due on tips you received
but did not report to your employer.
Form 8919. If you are an
employee who received wages from
an employer who did not withhold
social security and Medicare tax from
your wages, use Form 8919 to figure
your share of the unreported tax.
Include on line 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.

!

-29-

4. You were born before July 1,
1940, and did not take the minimum
required distribution from your IRA or
other qualified retirement plan.
Exception. If only item (1)
applies and distribution code 1 is
correctly shown in box 7 of 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 you must file Form 5329 if
distribution code 1 is incorrectly
shown in box 7 of Form 1099-R, you
received a Form 1042-S for the
distribution, or you qualify for an
exception, such as the exceptions for
qualified higher education expenses
or qualified first-time homebuyer
distributions.
Line 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. If 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.
If you owe this tax, you must
attach a statement to your return that
includes the information described in
Pub. 519.
Line 58a—Household employment
taxes. Enter the household
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.
1. You paid any one household
employee (defined below) cash
wages of $1,700 or more in 2011.
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
2011 and was a student.
2. You withheld federal income tax
during 2011 at the request of any
household employee.
3. You paid total cash wages of
$1,000 or more in any calendar
quarter of 2010 or 2011 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.
Line 58b —First-time homebuyer
credit repayment. Enter the
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.
If you bought the home in 2008
and owned and used it as your main
home for all of 2011, you can enter
your 2011 repayment on this line
without attaching Form 5405.
See the Form 5405 instructions for
details and for exceptions to the

repayment rule. Also see the Form
5405 instructions if the home you
bought was destroyed, condemned,
or disposed of under threat of
condemnation and you did not buy a
new home within 2 years.
Line 59—Other taxes. Use line 59
to report any taxes not reported
elsewhere on your return or other
schedules. To find out if you owe the
tax, see the form or publication
indicated. In the space next to line
59, enter the amount of the tax and
the code that identifies it. If you need
more room, attach a statement listing
the amount of each tax and the code.
Enter on line 59 the total of all of the
following taxes you owe.
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.”
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
2011 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
-30-

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.”
13. Interest on the tax due on
installment income from the sale of
certain residential lots and
timeshares. Identify as “453(l)(3).”
14. Interest on the deferred tax on
gain from certain installment sales
with a sales price over $150,000.
Identify as “453A(c).”
15. Additional tax on recapture of a
charitable contribution deduction
relating to a fractional interest in
tangible personal property. See Pub.
526. Identify as “FITPP.”
16. Look-back interest under
section 167(g) or 460(b). See Form
8697 or 8866. Identify as “From Form
8697 ” or “From Form 8866.”
17. Any negative amount on Form
8885, line 7, 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.”
18. Additional tax on income you
received from a nonqualified deferred
compensation plan that fails to meet
the requirements of section 409A.
This income should be shown in box
Instructions for Form 1040NR (2011)

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.”
19. Additional tax on compensation
you received from a nonqualified
deferred compensation plan
described in section 457A if the
compensation would have been
includible in your income in an earlier
year except that the amount was not
determinable until 2011. The tax is
20% of the amount required to be
included in income plus an interest
amount determined under section
457A(c)(2). See section 457A for
details. Identify as “457A.”

Line 60
Total Tax
Add lines 52 through 59 to get your
total tax.
If you are reading ‘‘Total Tax’’
because of what you read in the 2011
Form W-2 Instructions for Employee,
see the line 59 instructions instead.

Payments
Lines 61a through 61d—Federal
income tax withheld. Enter all
federal income tax withheld.
Line 61a. Enter on line 61a 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 61b. Enter on line 61b 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 61c. Enter on line 61c 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 61d. Enter on line 61d 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
Instructions for Form 1040NR (2011)

Form(s) 1042-S to the front of your
return.
Be sure to attach to the front
TIP of your return a copy of all
Form(s) W-2, 1042-S,
SSA-1042S, RRB-1042S, and
8288-A. Attach to the front of your
return Form(s) 1099-R if tax was
withheld. Be sure to attach to the
back of your return all Form(s) 8805.
Refunds of taxes shown on
Forms 8805 or 1042-S may
CAUTION be delayed for up to 6 months.
See Refund Information, later.

!

Line 62—2011 estimated tax
payments. Enter any estimated
federal income tax payments you
made for 2011. Include any
overpayment that you applied to your
2011 estimated tax from:
• Your 2010 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 2011 and the name(s)
and identifying number(s) under
which you made them.
Line 63—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).
The additional child tax credit may
give you a refund even if you do not
owe any tax.
Two Steps To Take the Additional
Child Tax Credit!
Step 1. Be sure you figured the
amount, if any, of your child tax
credit. See the instructions for line 48.
Step 2. Read the TIP at the end
of your Child Tax Credit Worksheet.
Use Form 8812 to see if you can take
the additional child tax credit, but only
if you meet the condition given in that
TIP.
Line 64—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
(EFTPS) or by credit or debit card. If
you paid by credit or debit card, do
not include on line 64 the
convenience fee you were charged.
-31-

You may be able to deduct
TIP any credit or debit card
convenience fees on your
2012 Schedule A.
Line 65—Excess social security
and tier 1 RRTA tax withheld. If
you had more than one employer for
2011 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
$4,485.60. But if any one employer
withheld more than $4,485.60, 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 66—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 67—Other payments. Check
the box(es) on line 67 to report any
credit from Form 2439, 8839, 8801
(line 27), or 8885. If you claim more
than one of these credits, enter the
total on line 67.
If you are claiming a credit for
repayment of amounts you included
in your income in an earlier year
because it appeared you had a right
to the income, include the credit on
line 67 and enter “I.R.C. 1341” to the
right of line 67. See Pub. 525 for
details about this credit.
Line 68—Credit for amount paid
with Form 1040-C. Enter any
amount you paid with Form 1040-C
for 2011.

Refund
Line 70—Amount overpaid. If line
70 is under $1, we will send a refund
only on written request.
If the amount you overpaid is
TIP large, you may want to
decrease the amount of
income tax withheld from your pay by
filing a new Form W-4. See Income
Tax Withholding and Estimated Tax
Payments for 2012 in General
Information, later.
Refund offset. If you owe
past-due federal tax, state income
tax, state unemployment

compensation debts, child support,
spousal support, or certain federal
nontax debts, such as student loans,
all or part of the overpayment on line
70 may be used (offset) to pay the
past-due amount. Offsets for federal
taxes are made by the IRS. All other
offsets are made by the Treasury
Department’s Financial Management
Service (FMS). For federal tax
offsets, you will receive a notice from
the IRS. For all other offsets, you will
receive a notice from FMS. To find
out if you may have an offset or if you
have any questions about it, contact
the agency to which you owe the
debt.
Lines 71a through 71e—Amount
refunded to you. If you want to
check the status of your refund, see
Refund Information, later. 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.
Refunds of tax withheld on a
Form 1042-S or Form 8805. If you
request a refund of tax withheld on a
Form 1042-S or Form 8805, we may
need additional time to process the
refund. Allow up to 6 months for
these refunds to be issued.

DIRECT DEPOSIT
Simple. Safe. Secure.

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

If you want us to directly deposit
the amount shown on line 71a 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 71b through 71d (if
you want your refund deposited to
only one account), or
• Check the box on line 71a and
attach Form 8888 if you want to split
the direct deposit of your refund into
more than one account or use all or
part of your refund to buy paper
series I savings bonds.
If you do not want your refund
directly deposited to your account, do
not check the box on line 71a. Draw a
line through the boxes on lines 71b
and 71d. 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.
• 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 2011). 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 2011

Sample Check—Lines 71b Through 71d

1234

RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000

䊲

PL

E

15-0000/0000

SA

ANYPLACE BANK
Anyplace, LA 70000

$

M

PAY TO THE
ORDER OF

Routing
Number

Account
Number

(line 71b)

(line 71d)

DOLLARS

Do not include
the check number

For

䊲

"’86". 1234

|:250250025|:202020

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

-32-

return during 2012 and do not notify
the trustee or custodian in advance,
the trustee or custodian can assume
the deposit to your IRA is for 2012. If
you designate your deposit to be for
2011, 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 2011. In
that case, you must file an amended
2011 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 2011) to
a traditional IRA or Roth IRA for
2011. The limit for 2012 is also
$5,000 ($6,000 if age 50 or older at
the end of 2012). 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 into more
than one account or use it to buy up
to $5,000 in paper series I savings
bonds. You do not need a
TreasuryDirect account to do this.
For more information, see the Form
8888 instructions.
Line 71b. 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
this page, the routing number is
250250025. Rufus and Mary Maple
would use that routing number unless
their financial institution instructed
them to use a different routing
number for direct deposits.
Ask your financial institution for the
correct routing number to enter on
line 71b 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 71c. Check the appropriate
box for the type of account. Do not

!

Instructions for Form 1040NR (2011)

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 70 you want applied to your 2012
estimated tax.

Line 71d. The account number
can be up to 17 characters (both
numbers and letters). Include
hyphens but omit spaces and special
symbols. Enter the number from left
to right and leave any unused boxes
blank. On the sample check earlier,
the account number is 20202086. Do
not include the check number.

To save interest and
TIP penalties, pay your taxes in
full by the due date of your
return (see When To File, earlier).
You do not have to pay if line 73 is
under $1.
Include any estimated tax penalty
from line 74 in the amount you enter
on line 73.
You can pay by check, money
order, credit or debit card, or EFTPS.
Do not include any estimated tax
payment for 2012 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 “2011
Form 1040NR” and your name,
address, daytime phone number, and
identifying number (SSN, ITIN, or
EIN) on your payment.
To help us process your payment,
enter the amount on the right side of
the check like this: $ XXX.XX. Do not
use dashes or lines (for example,
do
XX
not enter “$ XXX–” or “$ XXX 100”).
Bad check or payment. The
penalty for writing a bad check to the
IRS is $25 or 2% of the check,
whichever is more. This penalty also
applies to other forms of payment if
the IRS does not receive the funds.
Use TeleTax topic 206.
To pay by credit or debit card or
EFTPS. For information on these
payment methods, go to www.irs.gov/
e-pay.

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 71b
through 71d 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 2011 return after
December 31, 2012.
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 71e. If you want your refund
mailed to an address not listed on
page 1 of Form 1040NR, enter that
address here. See Foreign address,
earlier, for information on entering a
foreign address.
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 71e.
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 72—Applied to your 2012
estimated tax. Enter on line 72 the
amount, if any, of the overpayment on
Instructions for Form 1040NR (2011)

This election to apply part or
all of the amount overpaid to
CAUTION your 2012 estimated tax
cannot be changed later.

!

Amount You Owe
Line 73—Amount you owe.

You may need to (a) increase
TIP the amount of income tax
withheld from your pay by
filing a new Form W-4, (b) increase
the tax withheld from other income by
filing Form W-4P or W-4V, or (c)
make estimated tax payments for
2012. See Income Tax Withholding
and Estimated Tax Payments for
2012 in General Information, later.
What if you cannot pay? If you
cannot pay the full amount shown on
line 73 when you file, you can ask for:
-33-

• An installment agreement, or
• An extension of time to pay.

Installment agreement. Under
an installment agreement, you can
pay all or part of the tax you owe in
monthly installments. However, even
if 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 (without extensions).
You also must pay a fee. To limit the
interest and penalty charges, pay as
much of the tax as possible when you
file. But before requesting an
installment agreement, you should
consider other less costly
alternatives, such as a bank loan or
credit card payment.
To ask for an installment
agreement, you can apply online or
use Form 9465 or Form 9465-FS. To
apply online, go to IRS.gov and click
on “Tools” and then “Online Payment
Agreement.”
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.
If the due date is April 17,
2012, and you pay after April
CAUTION 17, 2012, you will be charged
interest on the tax not paid by April
15, 2012.
Line 74—Estimated tax penalty.
You may owe this penalty if:
• Line 73 is at least $1,000 and it is
more than 10% of the tax shown on
your return, or
• You did not pay enough estimated
tax by any of the due dates. This is
true even if you are due a refund.
For most people, the “tax shown
on your return” is the amount on your
2011 Form 1040NR, line 60, minus
the total of any amounts shown on
lines 63 and 66 and Forms 8828,
4137, 5329 (Parts III through VIII
only), 8801 (line 27 only), 8839, 8885,
and 8919.
Also subtract from line 60 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
60, include household employment
taxes (line 58a) only if the total of
lines 61a through 61d is more than
zero or you would owe the penalty
even if you did not include those
taxes.
Exception. You will not owe the
penalty if your 2010 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
2010 return and you were a U.S.
citizen or resident for all of 2010.
2. The total of lines 61a through
61d, 62, 65, and 68 on your 2011
return is at least 100% of the tax
shown on your 2010 return. (But see
Caution, later.) Your estimated tax
payments for 2011 must have been
made on time and for the required
amount.
If your 2010 AGI was over
$150,000 (over $75,000 if you
CAUTION checked filing status box 3, 4,
or 5 for 2011), item (2) applies only if
the total of lines 61a through 61d, 62,
65, and 68 on your 2011 tax return is
at least 110% of the tax shown on
your 2010 return. This rule does not
apply to farmers and fishermen.
For most people, the “tax shown
on your 2010 return” is the amount on
your 2010 Form 1040NR, line 59,
minus the total of any amounts shown
on line 62 and Forms 8828, 4137,
4136, 5329 (Parts III through VIII
only), 8801 (line 27 only), 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 write-in
tax included on line 59 from Form
8885.
When figuring the amount on line
59, include household employment
taxes only if the total of lines 60a
through 60d is more than zero or you
would have owed the estimated tax
penalty for 2010 even if you did not
include those taxes. But if you
entered an amount on your 2010
Schedule H (Form 1040), line 7,
include the total of that amount plus
the household employment taxes on
your 2010 Form 1040NR, line 58.
Figuring the penalty. If the
Exception just described does not
apply and you choose to figure the
penalty yourself, use Form 2210 (or
Form 2210-F for farmers and
fishermen).
Enter any penalty on line 74. Add
the penalty to any tax due and enter
the total on line 73.
However, if you have an
overpayment on line 70, subtract the
penalty from the amount you
otherwise would enter on line 71a or
72. Lines 71a, 72, and 74 must equal
line 70.
If the penalty is more than the
overpayment on line 70, enter -0- on
lines 71a and 72. Then subtract line
70 from line 74 and enter the result
on line 73.
Do not file Form 2210 with your
return unless Form 2210 indicates
that you must do so. Instead, keep it
for your records.
Because Form 2210 is
TIP complicated, you can leave
line 74 blank and the IRS will
figure the penalty and send you a bill.
We will not charge you interest on the
penalty if you pay by the date
specified on the bill. If your income
varied during the year, the annualized
income installment method may
reduce the amount of your penalty.
But you must file Form 2210 because
the IRS cannot figure your penalty

-34-

under this method. See the
Instructions for Form 2210 for other
situations in which you may be able
to lower your penalty by filing Form
2210.

Third Party Designee
If you want to allow your preparer, a
friend, a family member, or any other
person you choose to discuss your
2011 tax return with the IRS, check
the “Yes” box in the “Third Party
Designee” area of your return. Also,
enter the designee’s name, U.S.
phone number, and any five digits the
designee chooses as his or her
personal identification number (PIN).
If you check the “Yes” box, you are
authorizing the IRS to call the
designee to answer any questions
that may arise during the processing
of your return. You also are
authorizing the designee to:
• Give the IRS any information that is
missing from your return,
• Call the IRS for information about
the processing of your return or the
status of your refund or payment(s),
• Receive copies of notices or
transcripts related to your return,
upon request, and
• Respond to certain IRS notices
about math errors, offsets, and return
preparation.
You are not authorizing the
designee to receive any refund
check, bind you to anything (including
any additional tax liability), or
otherwise represent you before the
IRS. If you want to expand the
designee’s authorization, see Pub.
947.
The authorization will end
automatically no later than the due
date (without regard to extensions)
for filing your 2012 tax return. If you
wish to revoke the authorization
before it ends, see Pub. 947.

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

Instructions for Form 1040NR (2011)

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

!

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

State and Local Income
Taxes
Line 1
You can deduct state and local
income taxes you paid or that were
withheld from your salary during 2011
on income connected with a U.S.
trade or business. If, during 2011, 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, earlier.

Gifts to U.S. Charities
Lines 2 Through 4
You can deduct contributions or gifts
you gave to U.S. organizations that
are religious, charitable, educational,
scientific, or literary in purpose. You
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, check with the
organization to which you made the
donation. The organization should be
able to provide you with verification of
its charitable status.
Instructions for Form 1040NR (2011)

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
-35-

you have a statement from the
charitable organization showing the
information in (1) and (2) next.
1. The amount of any money
contributed and a description (but not
value) of any property donated.
2. Whether the organization did or
did not give you any goods or
services in return for your
contribution. If you did receive any
goods or services, a description and
estimate of the value must be
included. If you received only
intangible religious benefits (such as
admission to a religious ceremony),
the organization must state this, but it
does not have to describe or value
the benefit.
In figuring whether a gift is $250 or
more, do not combine separate
donations. For example, if you gave
your church $25 each week for a total
of $1,300, treat each $25 payment as
a separate gift. If you made donations
through payroll deductions, treat each
deduction from each paycheck as a
separate gift. See Pub. 526 if you
made a separate gift of $250 or more
through payroll deduction.
You must get the statement
TIP by the date you file your return
or the due date (including
extensions) for filing your return,
whichever is earlier. Do not attach the
statement to your return. Instead,
keep it for your records.
Limit on the amount you can
deduct. See Pub. 526 to figure the
amount of your deduction if any of the
following applies.
1. Your cash contributions or
contributions of ordinary income
property are more than 30% of the
amount on Form 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 7.

• 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. For details and
exceptions, see Pub. 526.
• Gifts to organizations engaged in
certain political activities that are of
direct financial interest to your trade
or business. See section 170(f)(9).
• Gifts to groups whose purpose is to
lobby for changes in the laws.
• Gifts to civic leagues, social and
sports clubs, labor unions, and
chambers of commerce.
• Value of benefits received in
connection with a contribution to a
charitable organization. See Pub. 526
for exceptions.

Line 2–Gifts by Cash or Check
Enter on line 2 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.

Line 3–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
below). See Form 8283 and its
instructions for details.
Contributions of clothing and
household items. A deduction for
these contributions will be allowed
only if the items are in good used
condition or better. However, this rule
does not apply to a contribution of
any single item for which a deduction
of more than $500 is claimed and for
which you include a qualified
appraisal and Form 8283 with your
tax return.
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
CAUTION gave less than your entire
interest in the property, or you made
a “qualified conservation
contribution,” your records should
contain additional information. See
Pub. 526 for details.

!

Line 4–Carryover From Prior
Year
Enter any carryover of contributions
that you could not deduct in an earlier
-36-

year because they exceeded your
AGI limit. See Pub. 526 for details.

Casualty and Theft Losses
Line 6–Casualty or Theft
Loss(es)
Complete and attach Form 4684 to
figure the amount of your loss to
enter on line 6.
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:
1. The amount of each separate
casualty or theft loss is more than
$100, and
2. The total amount of all losses
during the year (reduced by the $100
limit discussed in (1)) is more than
10% of the amount shown on Form
1040NR, line 37.
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 on line 6
those amounts paid. See Pub 547 for
details.
Use Schedule A, line 9, 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.
Instructions for Form 1040NR (2011)

• 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 7–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 7.
If you used your own vehicle,
TIP are using the standard
mileage rate, and (2) above
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 7. If you need
more space, attach a statement
showing the type and amount of each

Instructions for Form 1040NR (2011)

expense. Enter the total of all these
expenses on line 7.

!

CAUTION

line 24.

Do not include on line 7 any
educator expenses you
deducted on Form 1040NR,

Examples of other expenses to
include on line 7 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 8–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 9 instead of this line.

Line 9–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 9. If
you need more space, attach a
statement showing the type and
amount of each expense. Enter one
total on line 9.
Examples of expenses to include
on line 9 are:
• Certain legal and accounting fees.
• Clerical help and office rent.
• Custodial (for example, trust
account) fees.

-37-

• Your share of the investment

expenses of a regulated investment
company.
• Certain losses on nonfederally
insured deposits in an insolvent or
bankrupt financial institution. For
details, including limits that apply, see
Pub. 529.
• Casualty and theft losses of
property used in performing services
as an employee from Form 4684,
lines 32 and 38b, 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 14–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 14. If you
need more space, attach a statement
showing the type and amount of each
expense. Enter one total on line 14.
These expenses are:
• Casualty and theft losses of
income-producing property from Form
4684, lines 32 and 38b, 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 15
Enter the total of lines 1, 5, 6, 13, and
14 on line 15. Also enter this amount
on Form 1040NR, line 38.

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.
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 2011. Include these gains only
if you were in the United States at
least 183 days during 2011.
5. Prizes, awards, and certain
gambling winnings. Proceeds from
lotteries, raffles, etc., are gambling
winnings (see Pub. 519 for
exceptions). You must report the full
amount of your winnings unless you
are a resident of Canada.
See Lines 10a Through
TIP 10c—Gambling
Winnings-Residents of
Canada and Line 11—Gambling
Winnings-Residents of Countries
Other Than Canada, later.

Lines 1a and 1b—Dividends
Except as provided next, include all
dividends paid by U.S. corporations
on line 1a. Include all U.S. source
dividends paid by foreign
corporations on line 1b. 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.
-38-

• Short-term capital gain dividends

from a mutual fund only if you were
present in the United States for less
than 183 days during the tax year.
• If a U.S. corporation in existence
on January 1, 2011, received most of
its gross income from the active
conduct of a foreign business, and
continues to receive most of its gross
income from the active conduct of a
foreign business, the part of the
dividend attributable to the foreign
gross income.
• U.S. source dividends paid by
certain foreign corporations.
For more information, including other
exceptions to withholding, see
Dividends in Pub. 519 and Dividends
in Pub. 515.

Lines 2a Through
2c—Interest
Include all interest on the appropriate
line 2a, 2b, or 2c.
Exceptions. The following items of
interest income that you received as
a nonresident alien 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.

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
Instructions for Form 1040NR (2011)

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 2011
and the amount of any benefits you
repaid in 2011. 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.

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 -0on line 10c. A net loss from gambling
activities is not deductible.

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

Residents of one of the following
countries who are not engaged in the
trade or business of gambling enter
Line 9—Capital Gain
all gambling winnings on line 11,
Enter the amount from Schedule
column (d), specifying 0%: Austria,
NEC, line 18.
Belgium, Bulgaria, Czech Republic,
Denmark, Finland, France, Germany,
Lines 10a Through
Iceland,
EPS File Name: 11368v13Hungary,
Size: Ireland,
Width =Italy,
60.0 picas,
10c—Gambling
Japan, Latvia, Lithuania,
Luxembourg, Netherlands, Russia,
Winnings-Residents of
Slovak Republic, Slovenia, South
Canada
Africa, Spain, Sweden, Tunisia,
If you are a resident of Canada who
Turkey, Ukraine, United Kingdom.
is not engaged in the trade or
business of gambling, enter all
Residents of Malta who are not
gambling winnings on line 10a.
engaged in the trade or business of

gambling enter all gambling winnings
on line 11, column (a).
Residents of other countries who
are not engaged in the trade or
business of gambling enter all
gambling winnings on line 11, column
(c).
Include proceeds from lotteries
and raffles. Do not include winnings
from blackjack, baccarat, craps,
roulette, or big-6 wheel. You cannot
offset losses against winnings and
report the difference.
If you have winnings from
TIP blackjack, baccarat, craps,
roulette, or big-6 wheel, and
the casino gave you a Form 1042-S
showing that tax was withheld, enter
these winnings on line 11, column (d),
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
Depth
= been
page 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
2011, XYZ paid dividends of $1,000
to John. The U.S. withholding tax rate

Schedule NEC Example—John Maple
Form 1040NR (2011)

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

Instructions for Form 1040NR (2011)

%

-39-

15

300

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, earlier.

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 2011. They are not subject to
U.S. tax if you were in the United
States less than 183 days during the

-40-

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, earlier.

Instructions for Form 1040NR (2011)

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 chapter 4 of Pub.
519 for more information.

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

Item F
If you ever changed your visa type or
U.S. immigration status, check the
“Yes” box. For example, you entered
the United States in 2010 on an F-1
visa as an academic student. During
2011 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, 2011.”
Instructions for Form 1040NR (2011)

• The trust received a contribution

Item G
Enter the dates you entered and left
the United States during 2011 on
short business trips or to visit family,
go on vacation, or return home
briefly. If you are a resident of
Canada or Mexico and commute to
work in the United States on more
than 75% of the workdays during your
working period, you are a regular
commuter and do not need to enter
the dates you entered and left the
United States during the year.
Commute means to travel to work
and return to your residence within a
24-hour period. Check the
appropriate box for Canada or Mexico
and skip to item H. See Days of
Presence in the United States in
chapter 1 of Pub. 519.
If you were in the United States on
January 1, enter 1/1 as the first date
you entered the United States. If you
were in the United States on
December 31, do not enter any date
departed.

Item H
Review your entry and passport
stamps or other records to count the
number of days you 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 chapter 1 of
Pub. 519. If you were not in the
United States on any day of the year,
enter -0-.

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

Item J
If you are filing this return for a trust,
check the first “Yes” box. Check the
second “Yes” box if you checked the
first “Yes” box and at least one of the
following statements applies to the
trust.
• The trust (or any part of the trust) is
treated as a grantor trust under the
grantor trust rules (sections 671
through 679), whether or not the
person who is treated as the owner of
the trust is a U.S. person.
• The trust made a distribution or
loan to a U.S. person during the tax
year.
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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 K
If you received total compensation of
$250,000 or more for 2011, check the
first “Yes” box. If you checked the first
“Yes” box, check the second “Yes”
box if you are using an alternative
method to determine the source of
the compensation. Total
compensation includes all
compensation from sources within
and 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,
earlier.

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.

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

Italy

(b) Tax treaty
article

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

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

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, later.
Line 2. Check “Yes” if you were
subject to tax in a foreign country on
any of the income reported in line 1,
column (d).
Example. Sara is a citizen of Italy
and was a resident there until
September 2010, when she moved to
the United States to accept a position
as a high school teacher at an
accredited public school. Sara came
to the United States on a J-1 visa
(Exchange visitor) and signed a
contract to teach for 2 years at this

U.S. school. She began teaching in
September 2010 and plans to
continue teaching through May 2012.
Sara’s salary per school year is
$40,000. She plans to return to Italy
in June 2012 and resume her Italian
residence. For calendar year 2011,
Sara earned $40,000 from her
teaching position. She completes the
table in item L on her 2011 tax return
as shown in the example earlier.
If you are claiming tax treaty
benefits and you failed to
CAUTION submit adequate
documentation to a withholding
agent, you must attach to your tax
return all information that 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

!

-42-

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,
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 (2011)

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:
Department of the Treasury
Internal Revenue Service
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 include their preparer tax
identification number (PTIN) in the
space provided. The preparer must
give you a copy of the return for your
records. Someone who prepares your
return but does not charge you
should not sign your return.

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,
2439, and 8288-A 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
Instructions for Form 1040NR (2011)

tax was withheld. Attach Form 8805
to the back of your return. Enclose,
but do not attach, any payment.

General Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or
result in notices being sent to you.
• 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.
• 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,
earlier.
• If you owe tax and are paying by
check or money order, be sure to
include all the required information on
your payment. See the instructions
for line 73 for details.
• Do not file more than one original
return for the same year, even if you
-43-

have not gotten your refund or have
not heard from the IRS since you
filed. Filing more than one original
return for the same year, or sending
in more than one copy of the same
return (unless we ask you to do so),
could delay your refund.

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 2012
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 2012
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 2012 Form 1040NR
will show a tax refund or a tax
balance due of less than $1,000. If
your total estimated tax for 2012 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 2012 and you must pay
estimated tax, use Form 1040-ES.
For more details, see Pub. 505.

For more information on
TIP withholding or estimated tax
payments, see Paying Tax
Through Withholding or Estimated
Tax in chapter 8 of Pub. 519.

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

• Protect your SSN,
• Ensure your employer is protecting
your SSN, and
• Be careful when choosing a tax
preparer.

If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to
the name and phone number printed
on the IRS notice or letter.
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
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 or TTY/
TDD 1-800-877-8339. 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) or
TTY/TDD 1-866-653-4261.
Visit IRS.gov and enter “identity
theft” in the search box to learn more
about identity theft and how to reduce
your risk.

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 the instructions for line
73 for details on how to pay any tax
you owe.
Go to www.publicdebt.treas.gov/
for information on how to make this
type of gift online.
You may be able to deduct
TIP this gift on your 2012 tax
return.

How Long Should
Records Be Kept?
Keep a copy of your tax return,
worksheets you used, and records of
all items appearing on it (such as
Forms W-2, 1042-S, and 1099) until
the statute of limitations runs out for
that return. Usually, this is 3 years
from the date the return was due or
filed or 2 years from the date the tax
-44-

was paid, whichever is later. You
should keep some records longer.
For example, keep property records
(including those on your home) as
long as they are needed to figure the
basis of the original or replacement
property. For more details, see
chapter 1 of Pub. 17.

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, visit
IRS.gov and click on “Order a Tax
Return or Account Transcript.”
You can call us to order a tax
return or account transcript. 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 2011, 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
Instructions for Form 1040NR (2011)

taxpayer’s name, and the date of
death across the top of the return. If
this information is not provided, it may
delay the processing of the return.
The personal representative
should promptly notify all payers of
income, including financial
institutions, of the taxpayer’s death.
This will ensure the proper reporting
of income earned by the taxpayer’s
estate or heirs. A deceased
taxpayer’s SSN or ITIN should not be
used for tax years after the year of
death, except for estate tax return
purposes.

Claiming a Refund for a
Deceased Taxpayer
If you are a court-appointed
representative, file Form 1040NR 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
If you or someone you know needs
to file past due tax returns, use
TeleTax topic 153 or go to
www.irs.gov/individuals for help in
filing those returns. Send the return to
the address shown in the latest Form
1040NR instructions. For example, if
you are filing a 2008 return in 2012,
use the address in Where To File,
earlier. 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. Go to www.irs.
gov/individuals. At the top of the page
click on “International Taxpayers” and
then on “Help With Tax Questions International Taxpayers.” Here are
Instructions for Form 1040NR (2011)

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 that asks questions you can
answer by selecting “Yes” or “No.”
• Main index of tax topics. This is an
online version of TeleTax topics.
• Sending Your Question. This is an
interactive section where you select
one of the categories available to
submit your tax law question.

Free Tax Return Assistance
Free help with your return. If you
need assistance preparing your
return, visit the nearest Volunteer
Income Tax Assistance (VITA) or Tax
Counseling for the Elderly (TCE) site
in your community. There are over
12,000 sites nationwide and each site
is staffed by volunteers who are
trained and certified to prepare
federal income tax returns. VITA sites
are also available at international and
domestic military installations.
Volunteers in this program must
adhere to strict quality and ethical
standards and pass a certification test
each year. VITA volunteers assist low
to moderate income (generally under
$50,000 in adjusted gross income)
taxpayers and TCE volunteers assist
elderly taxpayers (age 60 and older).
Volunteers will help you claim the
child tax credit and other credits and
deductions you can take.
What to bring. These are some of
the items to bring to the VITA/TCE
site to have your tax return prepared.
• Proof of identification.
• Social security cards for you, your
spouse and dependents and/or a
social security number verification
letter issued by the Social Security
Administration.
• Individual taxpayer identification
number (ITIN) assignment letter for
you, your spouse and dependents.
• Proof of foreign status, if applying
for an ITIN.
• Birth dates for you, your spouse,
and any dependents.
• Form(s) W-2, W-2G, 1099-INT,
1099-DIV, 1099-R and 1042-S.
• A copy of your 2010 federal and
state returns, if available.
• A blank check or anything that
shows your bank routing and account
numbers for direct deposit.
• Total paid to daycare provider and
the daycare provider’s tax
identification number (the provider’s
-45-

social security number or the
provider’s business employer
identification number).
Find a site near you and get
additional information. For more
information on these programs and a
location in your community, go to
IRS.gov and enter keyword “VITA” in
the search box. You may also contact
us at 1-800-829-1040. To locate the
nearest AARP Tax-Aide site, visit
AARP’s website at www.aarp.org/
money/taxaide or call
1-888-227-7669.

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.”
If you wish to write instead of
call, please address your
letter to:
Internal Revenue Service
International Section
Philadelphia, PA 19255-0725
Make sure you include your
identifying number (defined in
Identifying Number, earlier) when you
write.

Taxpayer Assistance Outside
the United States
If you are outside the United
States, you can call
267-941-1000
(English-speaking only). This number
is not toll free.
Outside the United States, we will
answer your tax questions and help
with account problems at any of our
overseas offices. You can 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.
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) 8531-3983
Fax {86} (10) 8531-4287

• 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 may visit foreign cities
during the 2012 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 tax 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.
• Vietnamese.
• Korean.
• 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 IRS Taxpayer Assistance
TIP Centers provide
over-the-phone interpreter
assistance in more than 170 different
languages. To find the number, see
Everyday Tax Solutions, earlier.

Interest and Penalties
You do not have to figure the amount
of any interest or penalties you may
owe. Because figuring these amounts
can be complicated, we will do it for
you if you want. We will send you a
bill for any amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040NR, page 2. Do not
include interest or penalties (other
than the estimated tax penalty) in the
amount you owe on line 73.

Interest
We will charge you interest on taxes
not paid by their due date, even if an
extension of time to file is granted.
We 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).
-46-

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.
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.
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.

Refund Information
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.
Refunds of certain withholding tax.
The processing of refund requests of
tax withheld and reported on a Form
1042-S or Form 8805 may require
additional time. Allow up to 6 months
for these refunds to be issued.
Instructions for Form 1040NR (2011)

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:

• 856 Foreign tax credit
• 857 Individual taxpayer

identification number (ITIN)—Form
W-7
• 858 Alien tax clearance

• 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
TIP 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.
If you do not have Internet
access, you have 2 options.

• You can check the status of your

refund on the new IRS phone app.
Download the free IRS2Go app by
visiting the iTunes app store or the
Android Marketplace. IRS2Go is a
new way to provide you with
information and tools.
• If you are in the United States call
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?
You can use TeleTax to read or listen
to pre-recorded messages on various
tax topics. All topics are available in
Spanish.

Topics by Internet
TeleTax topics are available at www.
irs.gov/taxtopics. Click on the link for
the number of the topic you want to
read.

Recorded Tax Information
Recorded tax information is available
24 hours a day, 7 days a week.
Select the number of the topic you
want to hear and call
1-800-829-4777. Have paper and
pencil handy to take notes.
Tax information for aliens.
• 851 Resident and nonresident
aliens
Instructions for Form 1040NR (2011)

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, later. 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.
If you want to check the status
TIP of your 2011 refund, see
Refund Information, earlier.

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
-47-

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.

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
Forms and Publications
If you live outside the United
TIP States, see Pub. 519 and
Pub. 54 to find out how to get
help and tax forms and instructions.
Internet 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 —Locate the site nearest
you.
• Recent Tax Changes
• Disaster Tax Relief
• Identity Theft and Your Tax
Records.
• Online Payment Agreement (OPA)
Application
• Applying for Offers in Compromise
View and download tax forms and
publications. Click on “Forms &
Pubs” or go to www.irs.gov/
formspubs to:
• View or download current and
previous year tax forms and
publications.
• Order current year tax forms and
publications online.
Online ordering of tax forms and
publications. To order tax forms
and publications delivered by mail, go
to www.irs.gov/formspubs.
• For current year tax forms and
publications, click on “Forms and
publications by U.S. mail.”
• For tax forms and publications on a
DVD, click on “Tax products on DVD
(Pub. 1796).”
To get information, forms, and
TIP publications in Spanish, go to
www.irs.gov/espanol.
Phone
TeleTax information - 24 hour tax
information. Call 1-800-829-4477.
See What Is TeleTax?, earlier.
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. Call
1-800-829-1040.
Hearing Impaired TTY/TDD. Call
1-800-829-4059.
Tax help and questions. Call
1-800-829-1040.
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 forms and
publications 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 2012 and the final release
will ship early March 2012.

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. If you fail to provide the
requested information in a timely
manner, you may be charged
penalties and interest and be subject
to criminal prosecution. We may also
have to disallow the exemptions,
exclusions, credits, deductions, or
adjustments; this could make the tax
higher or delay any refund. Interest
may also be charged.
This notice applies to all papers
you file with us, including this tax
return. It also applies to any
questions we need to ask to
-48-

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. 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
review of the Internal Revenue
Service. We may disclose your tax
information to committees of
Congress; federal, state, and local
child support agencies; and to other
federal agencies for purposes of
determining entitlement for benefits or
the eligibility for and the repayment of
loans. We may also disclose this
information to other countries under a
tax treaty, to federal and state
agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence
agencies to combat terrorism. Keep
this notice with your records. It may
help you if we ask you for other
information. If you have any
questions about the rules for filing
and giving information, call or visit
any Internal Revenue Service office.

We Welcome Comments on
Forms
If you have suggestions for making
these forms simpler, we would be
happy to hear from you. You can
email us at taxforms@irs.gov. Please
put “Forms Comment” on the subject
line. You can also send us comments
from www.irs.gov/formspubs. Select
Instructions for Form 1040NR (2011)

“Comment on Tax Forms and
Publications” under “Information
About.” Or you can write to Internal
Revenue Service, Individual and
Specialty Forms and Publications
Branch, SE:W:CAR:MP:T:I, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send
your return to this address. Instead,
see Where To File, earlier.
Although we cannot respond
individually to each comment
received, we do appreciate your
feedback and will consider your
comments as we revise our tax forms
and instructions.

Estimates of Taxpayer
Burden
The table below shows burden
estimates based on current statutory

requirements as of October 31, 2011,
for taxpayers filing a 2011 Form
1040NR.
Reported time and cost burdens
are national averages and do not
necessarily reflect a “typical” case.
Most taxpayers experience lower
than average burden, with taxpayer
burden varying considerably by
taxpayer type. For instance, the
estimated average time burden for all
taxpayers filing a Form 1040NR is 14
hours, with an average cost of $190
per return. This average includes all
related forms and schedules, across
all preparation methods and taxpayer
activities. For taxpayers filing Form
1040NR-EZ, average time and cost
burden are estimated at about 7
hours and $50, respectively. Within
each of these estimates there is

significant variation in taxpayer
activity.
Out-of-pocket costs include any
expenses incurred by taxpayers to
prepare and submit their tax returns.
Examples include tax return
preparation and submission fees,
postage and photocopying costs, and
tax preparation software costs. Tax
preparation fees vary widely
depending on the tax situation of the
taxpayer, the type of professional
preparer, and the geographic area.
If you have comments concerning
the time and cost estimates below,
you can contact us at either one of
the addresses shown under We
Welcome Comments on Forms,
earlier.

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

14

Instructions for Form 1040NR (2011)

-49-

Average Cost
$190

The Taxpayer Advocate Service Is Here To Help
Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is your voice at the IRS.
Our job is to ensure that every taxpayer is treated 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 haven’t been able to solve on your own.
Remember, the worst thing you can do is nothing at all!
TAS can help if you can’t resolve your problem with the IRS
and:
• Your problem is causing financial difficulties for you, your
family, or your business.
• You face (or your business is facing) an immediate threat of
adverse action.
• You’ve tried repeatedly to contact the IRS but no one has
responded to you, or the IRS hasn’t responded by the date
promised.

If you think TAS might be able to help you, call your local
advocate, whose number is in your phone book and on our
website at www.irs.gov/advocate. You can also call our toll-free
number at 1-877-777-4778.
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).
TAS also handles large-scale or systemic problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to us through our Systemic Advocacy
Management System at www.irs.gov/advocate.

Low Income Taxpayer Clinics

If you qualify for our help, we’ll do everything we can to get your
problem resolved. You’ll be assigned to one advocate who will
be with you at every turn. We have offices in every state, the
District of Columbia, and Puerto Rico. Although TAS is
independent within the IRS, our advocates know how to work
with the IRS to get your problems resolved. And our services
are always free.
As a taxpayer, you have rights that the IRS must abide by
in its dealings with you. Our online tax toolkit at
www.TaxpayerAdvocate.irs.gov can help you understand these
rights.

Low Income Taxpayer Clinics (LITCs) are independent from the
IRS. Some clinics serve individuals whose income is below a
certain level and who need to resolve a tax problem. These
clinics provide professional representation before the IRS or in
court on audits, appeals, tax collection disputes, and other
issues for free or for a small fee. Some clinics can provide
information about taxpayer rights and responsibilities in many
different languages for individuals who speak English as a
second language. For more information and to find a clinic near
you, see the LITC page on www.irs.gov/advocate or IRS
Publication 4134, Low Income Taxpayer Clinic List. This
publication is also available by calling 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).

-50-

Instructions for Form 1040NR (2011)

2011 Tax Table
!

CAUTION

Sample Table

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

Example. Mr. Green is filing as a qualifying widower. His taxable income on line 41 of
Form 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 $2,949.
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

But
less
than

25,200
25,250
䊳 25,300
25,350

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—
2,934
3,359
2,941
3,366
2,949
3,374
2,956
3,381

3,359
3,366
3,374
3,381

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)

Instructions for Form 1040NR (2011)

- 51 -

2011 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

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
843
848
854
861
869
876
884
891
899
906
914
921

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
843
848
854
861
869
876
884
891
899
906
914
921

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

929
936
944
951
959
966
974
981
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071

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

929
936
944
951
959
966
974
981
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071

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

1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221

1,003
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

1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221

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

But
less
than

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 —

And you are —

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

1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371

1,103
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

1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371

1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521

1,203
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

1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521

1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671

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

1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671

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)

- 52 -

Instructions for Form 1040NR (2011)

2011 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

1,679
1,686
1,694
1,701
1,709
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

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

1,829
1,836
1,844
1,851
1,859
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

1,503
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

1,829
1,836
1,844
1,851
1,859
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

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

But
less
than

Single

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

1,979
1,986
1,994
2,001
2,009
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

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

1,979
1,986
1,994
2,001
2,009
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

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
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816
1,824
1,831
1,839
1,846

2,129
2,136
2,144
2,151
2,159
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

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

2,279
2,286
2,294
2,301
2,309
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

1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966
1,974
1,981
1,989
1,996

2,279
2,286
2,294
2,301
2,309
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

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

2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571

2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,124
2,131
2,139
2,146

2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571

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

2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721

2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,274
2,281
2,289
2,296

2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721

2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871

2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,424
2,431
2,439
2,446

2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871

2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021

2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,574
2,581
2,589
2,596

2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021

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

2,129
2,136
2,144
2,151
2,159
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

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

And you are —

17,000
1,679
1,686
1,694
1,701
1,709
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

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 —

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)

Instructions for Form 1040NR (2011)

- 53 -

2011 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

2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,724
2,731
2,739
2,746

3,029
3,036
3,044
3,051
3,059
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

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

3,179
3,186
3,194
3,201
3,209
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

2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866
2,874
2,881
2,889
2,896

3,179
3,186
3,194
3,201
3,209
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

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

Single

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

3,329
3,336
3,344
3,351
3,359
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

2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,024
3,031
3,039
3,046

3,329
3,336
3,344
3,351
3,359
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

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
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,174
3,181
3,189
3,196

3,479
3,486
3,494
3,501
3,509
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

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

3,629
3,636
3,644
3,651
3,659
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

3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,324
3,331
3,339
3,346

3,629
3,636
3,644
3,651
3,659
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

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

3,779
3,786
3,794
3,801
3,809
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

3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,474
3,481
3,489
3,496

3,779
3,786
3,794
3,801
3,809
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

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

3,929
3,936
3,944
3,951
3,959
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

3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,624
3,631
3,639
3,646

3,929
3,936
3,944
3,951
3,959
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
4,116
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

3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,774
3,781
3,789
3,796

4,079
4,086
4,094
4,101
4,109
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
4,266
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

3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916
3,924
3,931
3,939
3,946

4,229
4,236
4,244
4,251
4,259
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

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

3,479
3,486
3,494
3,501
3,509
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

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

But
less
than

26,000
3,029
3,036
3,044
3,051
3,059
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

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 —

And you are —

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)

- 54 -

Instructions for Form 1040NR (2011)

2011 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

3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,074
4,081
4,089
4,096

4,379
4,386
4,394
4,401
4,409
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

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

4,529
4,536
4,544
4,551
4,559
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

4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,224
4,231
4,239
4,246

4,529
4,536
4,544
4,551
4,559
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

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

But
less
than

Single

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

4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,756
4,769
4,781
4,794
4,806
4,819
4,831
4,844
4,856
4,869

4,254
4,261
4,269
4,276
4,284
4,291
4,299
4,306
4,314
4,321
4,329
4,336
4,344
4,351
4,359
4,366
4,374
4,381
4,389
4,396

4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,756
4,769
4,781
4,794
4,806
4,819
4,831
4,844
4,856
4,869

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
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,471
4,479
4,486
4,494
4,501
4,509
4,516
4,524
4,531
4,539
4,546

4,881
4,894
4,906
4,919
4,931
4,944
4,956
4,969
4,981
4,994
5,006
5,019
5,031
5,044
5,056
5,069
5,081
5,094
5,106
5,119

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

5,131
5,144
5,156
5,169
5,181
5,194
5,206
5,219
5,231
5,244
5,256
5,269
5,281
5,294
5,306
5,319
5,331
5,344
5,356
5,369

4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
4,621
4,629
4,636
4,644
4,651
4,659
4,666
4,674
4,681
4,689
4,696

5,131
5,144
5,156
5,169
5,181
5,194
5,206
5,219
5,231
5,244
5,256
5,269
5,281
5,294
5,306
5,319
5,331
5,344
5,356
5,369

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

5,381
5,394
5,406
5,419
5,431
5,444
5,456
5,469
5,481
5,494
5,506
5,519
5,531
5,544
5,556
5,569
5,581
5,594
5,606
5,619

4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
4,771
4,779
4,786
4,794
4,801
4,809
4,816
4,824
4,831
4,839
4,846

5,381
5,394
5,406
5,419
5,431
5,444
5,456
5,469
5,481
5,494
5,506
5,519
5,531
5,544
5,556
5,569
5,581
5,594
5,606
5,619

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

5,631
5,644
5,656
5,669
5,681
5,694
5,706
5,719
5,731
5,744
5,756
5,769
5,781
5,794
5,806
5,819
5,831
5,844
5,856
5,869

4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
4,921
4,929
4,936
4,944
4,951
4,959
4,966
4,974
4,981
4,989
4,996

5,631
5,644
5,656
5,669
5,681
5,694
5,706
5,719
5,731
5,744
5,756
5,769
5,781
5,794
5,806
5,819
5,831
5,844
5,856
5,869

5,881
5,894
5,906
5,919
5,931
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119

5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,071
5,079
5,086
5,094
5,101
5,109
5,116
5,124
5,131
5,139
5,146

5,881
5,894
5,906
5,919
5,931
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119

6,131
6,144
6,156
6,169
6,181
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369

5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
5,221
5,229
5,236
5,244
5,251
5,259
5,266
5,274
5,281
5,289
5,296

6,131
6,144
6,156
6,169
6,181
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369

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

4,881
4,894
4,906
4,919
4,931
4,944
4,956
4,969
4,981
4,994
5,006
5,019
5,031
5,044
5,056
5,069
5,081
5,094
5,106
5,119

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

And you are —

35,000
4,379
4,386
4,394
4,401
4,409
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

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 —

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)

Instructions for Form 1040NR (2011)

- 55 -

2011 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

5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
5,371
5,379
5,386
5,394
5,401
5,409
5,416
5,424
5,431
5,439
5,446

6,381
6,394
6,406
6,419
6,431
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619

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

6,631
6,644
6,656
6,669
6,681
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869

5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
5,521
5,529
5,536
5,544
5,551
5,559
5,566
5,574
5,581
5,589
5,596

6,631
6,644
6,656
6,669
6,681
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869

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

Single

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

6,881
6,894
6,906
6,919
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119

5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
5,671
5,679
5,686
5,694
5,701
5,709
5,716
5,724
5,731
5,739
5,746

6,881
6,894
6,906
6,919
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119

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
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
5,821
5,829
5,836
5,844
5,851
5,859
5,866
5,874
5,881
5,889
5,896

7,131
7,144
7,156
7,169
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369

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

7,381
7,394
7,406
7,419
7,431
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619

5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
5,971
5,979
5,986
5,994
6,001
6,009
6,016
6,024
6,031
6,039
6,046

7,381
7,394
7,406
7,419
7,431
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619

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

7,631
7,644
7,656
7,669
7,681
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869

6,054
6,061
6,069
6,076
6,084
6,091
6,099
6,106
6,114
6,121
6,129
6,136
6,144
6,151
6,159
6,166
6,174
6,181
6,189
6,196

7,631
7,644
7,656
7,669
7,681
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869

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

7,881
7,894
7,906
7,919
7,931
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119

6,204
6,211
6,219
6,226
6,234
6,241
6,249
6,256
6,264
6,271
6,279
6,286
6,294
6,301
6,309
6,316
6,324
6,331
6,339
6,346

7,881
7,894
7,906
7,919
7,931
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119

8,131
8,144
8,156
8,169
8,181
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369

6,354
6,361
6,369
6,376
6,384
6,391
6,399
6,406
6,414
6,421
6,429
6,436
6,444
6,451
6,459
6,466
6,474
6,481
6,489
6,496

8,131
8,144
8,156
8,169
8,181
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369

8,381
8,394
8,406
8,419
8,431
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619

6,504
6,511
6,519
6,526
6,534
6,541
6,549
6,556
6,564
6,571
6,579
6,586
6,594
6,601
6,609
6,616
6,624
6,631
6,639
6,646

8,381
8,394
8,406
8,419
8,431
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619

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

7,131
7,144
7,156
7,169
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369

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

But
less
than

44,000
6,381
6,394
6,406
6,419
6,431
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619

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 —

And you are —

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)

- 56 -

Instructions for Form 1040NR (2011)

2011 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

6,654
6,661
6,669
6,676
6,684
6,691
6,699
6,706
6,714
6,721
6,729
6,736
6,744
6,751
6,759
6,766
6,774
6,781
6,789
6,796

8,631
8,644
8,656
8,669
8,681
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869

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

8,881
8,894
8,906
8,919
8,931
8,944
8,956
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
9,069
9,081
9,094
9,106
9,119

6,804
6,811
6,819
6,826
6,834
6,841
6,849
6,856
6,864
6,871
6,879
6,886
6,894
6,901
6,909
6,916
6,924
6,931
6,939
6,946

8,881
8,894
8,906
8,919
8,931
8,944
8,956
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
9,069
9,081
9,094
9,106
9,119

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

But
less
than

Single

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

9,131
9,144
9,156
9,169
9,181
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
9,319
9,331
9,344
9,356
9,369

6,954
6,961
6,969
6,976
6,984
6,991
6,999
7,006
7,014
7,021
7,029
7,036
7,044
7,051
7,059
7,066
7,074
7,081
7,089
7,096

9,131
9,144
9,156
9,169
9,181
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
9,319
9,331
9,344
9,356
9,369

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

10,131
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
10,369

7,554
7,561
7,569
7,576
7,584
7,591
7,599
7,606
7,614
7,621
7,629
7,636
7,644
7,651
7,659
7,666
7,674
7,681
7,689
7,696

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
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
10,619

7,704
7,711
7,719
7,726
7,734
7,741
7,749
7,756
7,764
7,771
7,779
7,786
7,794
7,801
7,809
7,816
7,824
7,831
7,839
7,846

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
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
10,869

7,854
7,861
7,869
7,876
7,884
7,891
7,899
7,906
7,914
7,921
7,929
7,936
7,944
7,951
7,959
7,966
7,974
7,981
7,989
7,996

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
10,869

56,000
7,104
7,111
7,119
7,126
7,134
7,141
7,149
7,156
7,164
7,171
7,179
7,186
7,194
7,201
7,209
7,216
7,224
7,231
7,239
7,246

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
9,619

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

9,631
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
9,869

7,254
7,261
7,269
7,276
7,284
7,291
7,299
7,306
7,314
7,321
7,329
7,336
7,344
7,351
7,359
7,366
7,374
7,381
7,389
7,396

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
9,869

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

9,881
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
10,119

7,404
7,411
7,419
7,426
7,434
7,441
7,449
7,456
7,464
7,471
7,479
7,486
7,494
7,501
7,509
7,516
7,524
7,531
7,539
7,546

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
10,119

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

9,381
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
9,619

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

And you are —

53,000
8,631
8,644
8,656
8,669
8,681
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869

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 —

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)

Instructions for Form 1040NR (2011)

- 57 -

2011 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

10,881
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
11,119

8,004
8,011
8,019
8,026
8,034
8,041
8,049
8,056
8,064
8,071
8,079
8,086
8,094
8,101
8,109
8,116
8,124
8,131
8,139
8,146

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
11,119

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

11,131
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
11,369

8,154
8,161
8,169
8,176
8,184
8,191
8,199
8,206
8,214
8,221
8,229
8,236
8,244
8,251
8,259
8,266
8,274
8,281
8,289
8,296

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
11,369

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

11,381
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
11,619

8,304
8,311
8,319
8,326
8,334
8,341
8,349
8,356
8,364
8,371
8,379
8,386
8,394
8,401
8,409
8,416
8,424
8,431
8,439
8,446

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
11,619

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

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

11,631
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
11,869

8,454
8,461
8,469
8,476
8,484
8,491
8,499
8,506
8,514
8,521
8,529
8,536
8,544
8,551
8,559
8,566
8,574
8,581
8,589
8,596

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
11,869

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

11,881
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
12,119

8,604
8,611
8,619
8,626
8,634
8,641
8,649
8,656
8,664
8,671
8,679
8,686
8,694
8,701
8,709
8,716
8,724
8,731
8,739
8,746

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
12,119

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

12,131
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
12,369

8,754
8,761
8,769
8,776
8,784
8,791
8,799
8,806
8,814
8,821
8,829
8,836
8,844
8,851
8,859
8,866
8,874
8,881
8,889
8,896

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
12,369

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

12,381
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
12,619

8,904
8,911
8,919
8,926
8,934
8,941
8,949
8,956
8,964
8,971
8,979
8,986
8,994
9,001
9,009
9,016
9,024
9,031
9,039
9,046

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
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
12,869

9,054
9,061
9,069
9,076
9,084
9,091
9,099
9,106
9,114
9,121
9,129
9,136
9,144
9,151
9,159
9,166
9,174
9,181
9,189
9,196

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
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
13,119

9,204
9,211
9,219
9,226
9,234
9,241
9,249
9,256
9,264
9,271
9,279
9,286
9,294
9,301
9,309
9,316
9,324
9,331
9,339
9,346

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
13,119

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

But
less
than

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 —

And you are —

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)

- 58 -

Instructions for Form 1040NR (2011)

2011 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

13,131
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
13,369

9,354
9,361
9,369
9,376
9,384
9,391
9,399
9,406
9,414
9,421
9,429
9,436
9,444
9,451
9,459
9,466
9,474
9,481
9,489
9,496

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
13,369

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

13,381
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
13,619

9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606
9,619
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744

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
13,558
13,572
13,586
13,600
13,614
13,628

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

13,631
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
13,869

9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856
9,869
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994

13,642
13,656
13,670
13,684
13,698
13,712
13,726
13,740
13,754
13,768
13,782
13,796
13,810
13,824
13,838
13,852
13,866
13,880
13,894
13,908

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

But
less
than

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

13,881
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
14,119

10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106
10,119
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244

13,922
13,936
13,950
13,964
13,978
13,992
14,006
14,020
14,034
14,048
14,062
14,076
14,090
14,104
14,118
14,132
14,146
14,160
14,174
14,188

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

14,131
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
14,369

10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356
10,369
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494

14,202
14,216
14,230
14,244
14,258
14,272
14,286
14,300
14,314
14,328
14,342
14,356
14,370
14,384
14,398
14,412
14,426
14,440
14,454
14,468

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

14,381
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
14,619

10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606
10,619
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744

14,482
14,496
14,510
14,524
14,538
14,552
14,566
14,580
14,594
14,608
14,622
14,636
14,650
14,664
14,678
14,692
14,706
14,720
14,734
14,748

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

14,631
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
14,869

10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856
10,869
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994

14,762
14,776
14,790
14,804
14,818
14,832
14,846
14,860
14,874
14,888
14,902
14,916
14,930
14,944
14,958
14,972
14,986
15,000
15,014
15,028

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
15,119

11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106
11,119
11,131
11,144
11,156
11,169
11,181
11,194
11,206
11,219
11,231
11,244

15,042
15,056
15,070
15,084
15,098
15,112
15,126
15,140
15,154
15,168
15,182
15,196
15,210
15,224
15,238
15,252
15,266
15,280
15,294
15,308

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
15,369

11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356
11,369
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494

15,322
15,336
15,350
15,364
15,378
15,392
15,406
15,420
15,434
15,448
15,462
15,476
15,490
15,504
15,518
15,532
15,546
15,560
15,574
15,588

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

And you are —

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 —

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)

Instructions for Form 1040NR (2011)

- 59 -

2011 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

15,381
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
15,619

11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606
11,619
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744

15,602
15,616
15,630
15,644
15,658
15,672
15,686
15,700
15,714
15,728
15,742
15,756
15,770
15,784
15,798
15,812
15,826
15,840
15,854
15,868

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

15,631
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
15,869

11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856
11,869
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994

15,882
15,896
15,910
15,924
15,938
15,952
15,966
15,980
15,994
16,008
16,022
16,036
16,050
16,064
16,078
16,092
16,106
16,120
16,134
16,148

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

15,881
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
16,119

12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106
12,119
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244

16,162
16,176
16,190
16,204
16,218
16,232
16,246
16,260
16,274
16,288
16,302
16,316
16,330
16,344
16,358
16,372
16,386
16,400
16,414
16,428

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

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

16,131
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
16,369

12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356
12,369
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494

16,442
16,456
16,470
16,484
16,498
16,512
16,526
16,540
16,554
16,568
16,582
16,596
16,610
16,624
16,638
16,652
16,666
16,680
16,694
16,708

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

16,381
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
16,619

12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606
12,619
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744

16,722
16,736
16,750
16,764
16,778
16,792
16,806
16,820
16,834
16,848
16,862
16,876
16,890
16,904
16,918
16,932
16,946
16,960
16,974
16,988

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

16,631
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
16,869

12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856
12,869
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994

17,002
17,016
17,030
17,044
17,058
17,072
17,086
17,100
17,114
17,128
17,142
17,156
17,170
17,184
17,198
17,212
17,226
17,240
17,254
17,268

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

16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,032
17,046
17,060
17,074
17,088
17,102
17,116
17,130

13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106
13,119
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244

17,282
17,296
17,310
17,324
17,338
17,352
17,366
17,380
17,394
17,408
17,422
17,436
17,450
17,464
17,478
17,492
17,506
17,520
17,534
17,548

17,144
17,158
17,172
17,186
17,200
17,214
17,228
17,242
17,256
17,270
17,284
17,298
17,312
17,326
17,340
17,354
17,368
17,382
17,396
17,410

13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356
13,369
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494

17,562
17,576
17,590
17,604
17,618
17,632
17,646
17,660
17,674
17,688
17,702
17,716
17,730
17,744
17,758
17,772
17,786
17,800
17,814
17,828

17,424
17,438
17,452
17,466
17,480
17,494
17,508
17,522
17,536
17,550
17,564
17,578
17,592
17,606
17,620
17,634
17,648
17,662
17,676
17,690

13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606
13,619
13,631
13,644
13,656
13,669
13,681
13,694
13,706
13,719
13,731
13,744

17,842
17,856
17,870
17,884
17,898
17,912
17,926
17,940
17,954
17,968
17,982
17,996
18,010
18,024
18,038
18,052
18,066
18,080
18,094
18,108

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

But
less
than

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 —

And you are —

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)

- 60 -

Instructions for Form 1040NR (2011)

2011 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

17,704
17,718
17,732
17,746
17,760
17,774
17,788
17,802
17,816
17,830
17,844
17,858
17,872
17,886
17,900
17,914
17,928
17,942
17,956
17,970

13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856
13,869
13,881
13,894
13,906
13,919
13,931
13,944
13,956
13,969
13,981
13,994

18,122
18,136
18,150
18,164
18,178
18,192
18,206
18,220
18,234
18,248
18,262
18,276
18,290
18,304
18,318
18,332
18,346
18,360
18,374
18,388

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

17,984
17,998
18,012
18,026
18,040
18,054
18,068
18,082
18,096
18,110
18,124
18,138
18,152
18,166
18,180
18,194
18,208
18,222
18,236
18,250

14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106
14,119
14,131
14,144
14,156
14,169
14,181
14,194
14,206
14,219
14,231
14,244

18,402
18,416
18,430
18,444
18,458
18,472
18,486
18,500
18,514
18,528
18,542
18,556
18,570
18,584
18,598
18,612
18,626
18,640
18,654
18,668

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

18,264
18,278
18,292
18,306
18,320
18,334
18,348
18,362
18,376
18,390
18,404
18,418
18,432
18,446
18,460
18,474
18,488
18,502
18,516
18,530

14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356
14,369
14,381
14,394
14,406
14,419
14,431
14,444
14,456
14,469
14,481
14,494

18,682
18,696
18,710
18,724
18,738
18,752
18,766
18,780
18,794
18,808
18,822
18,836
18,850
18,864
18,878
18,892
18,906
18,920
18,934
18,948

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

But
less
than

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

18,544
18,558
18,572
18,586
18,600
18,614
18,628
18,642
18,656
18,670
18,684
18,698
18,712
18,726
18,740
18,754
18,768
18,782
18,796
18,810

14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606
14,619
14,631
14,644
14,656
14,669
14,681
14,694
14,706
14,719
14,731
14,744

18,962
18,976
18,990
19,004
19,018
19,032
19,046
19,060
19,074
19,088
19,102
19,116
19,130
19,144
19,158
19,172
19,186
19,200
19,214
19,228

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

18,824
18,838
18,852
18,866
18,880
18,894
18,908
18,922
18,936
18,950
18,964
18,978
18,992
19,006
19,020
19,034
19,048
19,062
19,076
19,090

14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856
14,869
14,881
14,894
14,906
14,919
14,931
14,944
14,956
14,969
14,981
14,994

19,242
19,256
19,270
19,284
19,298
19,312
19,326
19,340
19,354
19,368
19,382
19,396
19,410
19,424
19,438
19,452
19,466
19,480
19,494
19,508

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

19,104
19,118
19,132
19,146
19,160
19,174
19,188
19,202
19,216
19,230
19,244
19,258
19,272
19,286
19,300
19,314
19,328
19,342
19,356
19,370

15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106
15,119
15,131
15,144
15,156
15,169
15,181
15,194
15,206
15,219
15,231
15,244

19,522
19,536
19,550
19,564
19,578
19,592
19,606
19,620
19,634
19,648
19,662
19,676
19,690
19,704
19,718
19,732
19,746
19,760
19,774
19,788

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

19,384
19,398
19,412
19,426
19,440
19,454
19,468
19,482
19,496
19,510
19,524
19,538
19,552
19,566
19,580
19,594
19,608
19,622
19,636
19,650

15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356
15,369
15,381
15,394
15,406
15,419
15,431
15,444
15,456
15,469
15,481
15,494

19,802
19,816
19,830
19,844
19,858
19,872
19,886
19,900
19,914
19,928
19,942
19,956
19,970
19,984
19,998
20,012
20,026
20,040
20,054
20,068

19,664
19,678
19,692
19,706
19,720
19,734
19,748
19,762
19,776
19,790
19,804
19,818
19,832
19,846
19,860
19,874
19,888
19,902
19,916
19,930

15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606
15,619
15,631
15,644
15,656
15,669
15,681
15,694
15,706
15,719
15,731
15,744

20,082
20,096
20,110
20,124
20,138
20,152
20,166
20,180
20,194
20,208
20,222
20,236
20,250
20,264
20,278
20,292
20,306
20,320
20,334
20,348

19,944
19,958
19,972
19,986
20,000
20,014
20,028
20,042
20,056
20,070
20,084
20,098
20,112
20,126
20,140
20,154
20,168
20,182
20,196
20,210

15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856
15,869
15,881
15,894
15,906
15,919
15,931
15,944
15,956
15,969
15,981
15,994

20,362
20,376
20,390
20,404
20,418
20,432
20,446
20,460
20,474
20,488
20,502
20,516
20,530
20,544
20,558
20,572
20,586
20,600
20,614
20,628

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

And you are —

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 —

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)

Instructions for Form 1040NR (2011)

- 61 -

2011 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

20,224
20,238
20,252
20,266
20,280
20,294
20,308
20,322
20,336
20,350
20,364
20,378
20,392
20,406
20,420
20,434
20,448
20,462
20,476
20,490

16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106
16,119
16,131
16,144
16,156
16,169
16,181
16,194
16,206
16,219
16,231
16,244

20,642
20,656
20,670
20,684
20,698
20,712
20,726
20,740
20,754
20,768
20,782
20,796
20,810
20,824
20,838
20,852
20,866
20,880
20,894
20,908

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

20,504
20,518
20,532
20,546
20,560
20,574
20,588
20,602
20,616
20,630
20,644
20,658
20,672
20,686
20,700
20,714
20,728
20,742
20,756
20,770

16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356
16,369
16,381
16,394
16,406
16,419
16,431
16,444
16,456
16,469
16,481
16,494

20,922
20,936
20,950
20,964
20,978
20,992
21,006
21,020
21,034
21,048
21,062
21,076
21,090
21,104
21,118
21,132
21,146
21,160
21,174
21,188

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

20,784
20,798
20,812
20,826
20,840
20,854
20,868
20,882
20,896
20,910
20,924
20,938
20,952
20,966
20,980
20,994
21,008
21,022
21,036
21,050

16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606
16,619
16,631
16,644
16,656
16,669
16,681
16,694
16,706
16,719
16,731
16,744

21,202
21,216
21,230
21,244
21,258
21,272
21,286
21,300
21,314
21,328
21,342
21,356
21,370
21,384
21,398
21,412
21,426
21,440
21,454
21,468

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

21,064
21,078
21,092
21,106
21,120
21,134
21,148
21,162
21,176
21,190
21,204
21,218
21,232
21,246
21,260
21,274
21,288
21,302
21,316
21,330

16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856
16,869
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994

21,482
21,496
21,510
21,524
21,538
21,552
21,566
21,580
21,594
21,608
21,622
21,636
21,650
21,664
21,678
21,692
21,706
21,720
21,734
21,748

21,344
21,358
21,372
21,386
21,400
21,414
21,428
21,442
21,456
21,470
21,484
21,498
21,512
21,526
21,540
21,554
21,568
21,582
21,596
21,610

17,006
17,019
17,031
17,044
17,056
17,069
17,081
17,094
17,106
17,119
17,131
17,144
17,156
17,169
17,181
17,194
17,206
17,219
17,231
17,244

21,762
21,776
21,790
21,804
21,818
21,832
21,846
21,860
21,874
21,888
21,902
21,916
21,930
21,944
21,958
21,972
21,986
22,000
22,014
22,028

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

$100,000
or over —
use the Tax
Computation
Worksheet
on page 63

(Continued)

- 62 -

Instructions for Form 1040NR (2011)

2011 Tax Table–Continued

2011 Tax Computation Worksheet—Line 42

!

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

CAUTION

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the
Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, or Form 8615, enter the
amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on
the appropriate line of the form or worksheet that you are completing.

Section A—Use if you checked filing status box 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
$174,400
$

× 28% (.28) $

$ 6,383.00 $

Over $174,400 but not over
$379,150

$

× 33% (.33) $

$15,103.00 $

Over $379,150

$

× 35% (.35) $

$22,686.00 $

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

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

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

At least $100,000 but not over
$139,350
$

× 25% (.25) $

$ 7,750.00 $

Over $139,350 but not over
$212,300

$

× 28% (.28) $

$11,930.50 $

Over $212,300 but not over
$379,150

$

× 33% (.33) $

$22,545.50 $

Over $379,150

$

× 35% (.35) $

$30,128.50 $

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

(a)
Enter the amount from
line 41

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

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

At least $100,000 but not
over $106,150

$

× 28% (.28) $

$ 5,965.25 $

At least $106,150 but not
over $189,575

$

× 33% (.33) $

$11,272.75 $

Over $189,575

$

× 35% (.35) $

$15,064.25 $

(Continued)

Instructions for Form 1040NR (2011)

- 63 -

2011 Tax Table–Continued

2011 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 the previous page to figure
your tax. The Tax Rate Schedules are shown so you can see that tax rate that applies to all levels of taxable income. Do not
use them to figure your tax. Instead, see the instructions for line 42, earlier.

!

CAUTION

Schedule W

Schedule X

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

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

If line 41 is:
Over —

The tax is:
But not
over —

$0

$2,300

2,300
5,450

of the
amount
over —

If line 41 is:

The tax is:

of the
amount
over —

Over —

But not
over —

$0

$8,500

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

$0

34,500

$850.00 + 15%

8,500

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

$0

8,500

5,450

$345.00 + 25%

2,300

34,500

83,600

4,750.00 + 25%

34,500

8,300

1,132.50 + 28%

5,450

83,600

174,400

17,025.00 + 28%

83,600

8,300

11,350

1,930.50 + 33%

8,300

174,400

379,150

42,449.00 + 33%

174,400

11,350

------

2,937.00 + 35%

11,350

379,150

------

110,016.50 + 35%

379,150

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 line 41 is:

The tax is:

Over —

But not
over —

$0

$8,500

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

If line 41 is:

The tax is:

of the
amount
over —

Over —

But not
over —

of the
amount
over —

$0

$0

$17,000

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

$0

8,500

34,500

$850.00 + 15%

8,500

17,000

69,000

$1,700.00 + 15%

17,000

34,500

69,675

4,750.00 + 25%

34,500

69,000

139,350

9,500.00 + 25%

69,000

69,675

106,150

13,543.75 + 28%

69,675

139,350

212,300

27,087.50 + 28%

139,350

106,150

189,575

23,756.75 + 33%

106,150

212,300

379,150

47,513.50 + 33%

212,300

189,575

------

51,287.00 + 35%

189,575

379,150

------

102,574.00 + 35%

379,150

(Continued)

- 64 -

Instructions for Form 1040NR (2011)

Index

$250,000 compensation . . . . . .
2011 Tax Computation
Worksheet — Line 41 . . . . . . .
2011 Tax Rate Schedules . . . . .
2011 Tax table . . . . . . . . . . . . . . .

11
63
64
51

A
Additional deferral for section
401(k)(11) and SIMPLE
plans . . . . . . . . . . . . . . . . . . . . . . 11
Additional tax on IRAs and other
qualified retirement
plans . . . . . . . . . . . . . . . . . . . . . . 29
Additional tax on other qualified
retirement plans . . . . . . . . . . . . 29
Address change. . . . . . . . . . . . . . . 8
Address foreign:
Country. . . . . . . . . . . . . . . . . . . . . 8
Address, P.O. box. . . . . . . . . . . . . 8
Adjusted gross income . . . . 19, 23
Adoption expenses:
Employer-provided benefits
fo . . . . . . . . . . . . . . . . . . . . . . . 11
Alternative minimum tax:
Adjustments and
Preferences . . . . . . . . . . . . . 24
Disposition of U.S. real
property . . . . . . . . . . . . . . . . . 24
Alternative trade adjustment
assistance (ATAA) or
reemployment trade adjustment
assistance (RTAA)
payments . . . . . . . . . . . . . . . . . . 18
Amended return . . . . . . . . . . . . . . 44
Amount refunded to you . . . . . . 32
Amount you owe:
Extension of time to pay . . . . 33
Pay by check or money order;
(EFTPS); credit or debit
card;installment agreement;
an extension . . . . . . . . . . . . . 33
AMT, allowance of certain
personal credits against . . . . . 25
Annuities . . . . . . . . . . . . . . . . . . . . . 15
Attachments to the return . . . . . 43
Avoid Common Mistakes . . . . . . 43
B
Business income or (loss):
Stocks, securities, and
commodities Income as a
dealer in . . . . . . . . . . . . . . . . . 14
C
Canceled debts. . . . . . . . . . . . . . . 18
Capital gain distributions . . . . . 12,
14
Capital gain or (loss).:
Exception. . . . . . . . . . . . . . . . . . 14
Casualty and theft losses . . . . . 36
Charitable contribution deduction,
recapture if the charitable
organization disposes of the
donated property within 3 years
of the contribution. . . . . . . . . . . 18
Charitable contribution deduction,
recapture relating to the
contribution of a fractional
interest in tangible personal
property. . . . . . . . . . . . . . . . . . . . 18

Charity, gifts to:
Contributions you can
deduct . . . . . . . . . . . . . . . . . . . 35
Contributions you cannot
deduct . . . . . . . . . . . . . . . . . . . 35
Limit on the amount you can
deduct . . . . . . . . . . . . . . . . . . . 35
Recordkeeping . . . . . . . . . . . . . 35
Charity, other than by cash or
check:
Clothing and household
items . . . . . . . . . . . . . . . . . . . . 36
Recordkeeping . . . . . . . . . . . . . 36
Child and dependent care
expenses:
Credit for . . . . . . . . . . . . . . . . . . 26
Child of divorced or separated
parents, exemption for . . . . . . 10
Child tax credit . . . . . . . . . . . . . . . 26
Child Tax Credit Worksheet — Line
48 . . . . . . . . . . . . . . . . . . . . . . . . . 26
Child tax credit, additional:
Two Steps To Take the
Additional Child Tax
Credit! . . . . . . . . . . . . . . . . . . . 31
Child Tax Credit, three steps to
take the . . . . . . . . . . . . . . . . . . . . 26
Child Tax Credit, who must use
Pub. 972 . . . . . . . . . . . . . . . . . . . 26
Community income . . . . . . . . . . . . 7
Contributions to reduce debt held
by the public . . . . . . . . . . . . . . . 44
Contributions, carryover From
Prior Year . . . . . . . . . . . . . . . . . . 36
Corrective distributions . . . . . . . . 12
Corrective distributions from a
retirement plan . . . . . . . . . . . . . 11
Coverdell education savings
account (ESA) or a qualified
tuition program (QTP), taxable
distributions . . . . . . . . . . . . . . . . 18
Credit for federal tax on
fuels . . . . . . . . . . . . . . . . . . . . . . . 31
Credits against tax . . . . . . . . . . 7, 25
D
Daycare expenses:
Credit for . . . . . . . . . . . . . . . . . . 26
Death of a taxpayer . . . . . . . . . . . 44
Deceased taxpayer refund . . . . 45
Decedents . . . . . . . . . . . . . . . . . . . . 4
Deduction for exemptions . . . . . 24
Dependent care benefits . . . . . . 11
Dependents, exemption
for . . . . . . . . . . . . . . . . . . . . . . . . . 10
Direct deposit of refund . . . . . . . 32
Direct deposit of refund to
IRAs . . . . . . . . . . . . . . . . . . . . . . . 32
Direct deposit of refund to
TreasuryDirect . . . . . . . . . . . 32
Direct deposit of refund to two or
three different accounts . . . . . 32
Direct deposit of refund to your
checking or savings
account . . . . . . . . . . . . . . . . . . . . 32
Direct deposit request
rejected . . . . . . . . . . . . . . . . . . . . 33
Disability pensions . . . . . . . . 11, 12
Disaster relief payments, taxable
part . . . . . . . . . . . . . . . . . . . . . . . 18
Disclosure, Privacy Act, and
Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . . . . . . 48

Dispositions of United States real
property interests . . . . . . . . . . . . 7
Dividend income . . . . . . . . . . . . . 12
Dividends qualified:
Exception. . . . . . . . . . . . . . . . . . 12
Dividends.:
Dividend equivalent
payments. . . . . . . . . . . . . . . . 38
Exceptions. . . . . . . . . . . . . . . . . 38
Divorced or separated parents,
children of . . . . . . . . . . . . . . . . . 10
Domestic production activities
deduction . . . . . . . . . . . . . . . . . . 23
Dual-Status Tax Year . . . . . . . . . . 6
Dual-status taxpayers . . . . . . . . . . 6
Dual-status taxpayers
restrictions . . . . . . . . . . . . . . . . . . 6
Dual-status year what and where
to file . . . . . . . . . . . . . . . . . . . . . . . 6
Dual-status year, how to figure tax
for . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Dual-status year, income subject
to tax . . . . . . . . . . . . . . . . . . . . . . . 6
E
Educator expenses. . . . . . . . . . . 19
Effectively connected
income . . . . . . . . . . . . . . . . . . . . 11
Election to be taxed as a resident
alien . . . . . . . . . . . . . . . . . . . . . . . . 5
Estates . . . . . . . . . . . . . . . . . . . . . . . 4
Estates, exemption for . . . . . . . . 24
Estimated tax for 2011 . . . . . . . . 43
Estimated tax payments . . . . . . 31
Estimated tax penalty:
Exception . . . . . . . . . . . . . . . . . . 33
Everyday Tax Solutions . . . . . . . 45
Excess salary deferrals . . . . . . . 11
Excess salary deferrals. . . . . . . . 11
Excess social security and Tier 1
RRTA tax withheld . . . . . . . . . 31
Exemptions:
Dependents . . . . . . . . . . . . . . . . 10
Estates . . . . . . . . . . . . . . . . . . . . 24
Individuals. . . . . . . . . . . . . . . . . 24
Spouse . . . . . . . . . . . . . . . . . . . . 10
Trusts . . . . . . . . . . . . . . . . . . . . . 24
Expatriates . . . . . . . . . . . . . . . . . . . . 8
Expenses other . . . . . . . . . . . . . . 37
Expired tax benefits.:
Alternative motor vehicle
credit. . . . . . . . . . . . . . . . . . . . . 1
Extension of time to file . . . . . . . . 5
Extension of time to file, amount
paid with . . . . . . . . . . . . . . . . . . . 31
F
Farm income or (loss). . . . . . . . . 18
Filing requirements . . . . . . . . . . . . 3
Filing status:
Married. . . . . . . . . . . . . . . . . . . . . 9
Single. . . . . . . . . . . . . . . . . . . . . . . 9
First-time homebuyer credit
repayment . . . . . . . . . . . . . . . . . 30
Foreign income taxed by the
United States . . . . . . . . . . . . . . . 8
Foreign tax credit . . . . . . . . . . . . . 25
Form 1040-C. Credit for amount
paid with Form 1040-C . . . . . 31
Form 1042-S, refunds of tax
withheld . . . . . . . . . . . . . . . . . . . 32

-65-

Form W-2 missing or
incorrect . . . . . . . . . . . . . . . . . . . 12
Free Help With Your
Return . . . . . . . . . . . . . . . . . . . . . 45
Free publications . . . . . . . . . . . . . . 2
Fringe benefits . . . . . . . . . . . . . . . 11
Fringe benefits, Tip income:
Dependent care benefits . . . . 11
Employer-provided, benefits
and adoption benefits . . . . . 11
G
Gains and (losses) from U.S. real
property interests . . . . . . . . . . . 14
H
Health savings account (HSA) or
an Archer MSA taxable
distributions . . . . . . . . . . . . . . . . 18
Health savings account
deduction . . . . . . . . . . . . . . . . . . 19
Help for People With
Disabilities . . . . . . . . . . . . . 45, 46
Household employment
taxes . . . . . . . . . . . . . . . . . . . . . . 30
How to report income on Form
1040NR . . . . . . . . . . . . . . . . . . . . 7
HSA amounts deemed to be
income because you did not
remain an eligible individual
during the testing
period. . . . . . . . . . . . . . . . . . . . . . 18
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 . . . . . . . . . . . . . . . . . . . . . 44
Income effectively connected With
a U.S. Trade or Business, Tax
Computation . . . . . . . . . . . . . . . 23
Income not effectively connected
with a U.S. trade or business,
Schedule NEC . . . . . . . . . . . . . 38
Income not effectively connected
with a U.S. trade or
business. . . . . . . . . . . . . . . . . . . 18
Income tax withholding (federal)
for 2011 . . . . . . . . . . . . . . . . . . . 43
Income that is not effectively
connected . . . . . . . . . . . . . . . . . 18
Income to be reported . . . . . . . . 11
Income, fringe benefits . . . . . . . . 11
Income, Other types of . . . . . . . . 11
Household wages . . . . . . . . . . 11
Tip income . . . . . . . . . . . . . . . . . 11
Income. Other taxable
income . . . . . . . . . . . . . . . . . . . . 18
Individual retirement
arrangements (IRAs):
Contributions to . . . . . . . . . . . . 20
IRA Deduction
Worksheet — Line 32 . . . . . 22
Nondeductible contributions
to . . . . . . . . . . . . . . . . . . . . . . . 22

Individual retirement
arrangements (IRAs)
distributions:
2010 Roth IRA
conversions. . . . . . . . . . . . . . 14
Distributions from (lines 16a and
16b) . . . . . . . . . . . . . . . . . . . . . 14
Nondeductible contributions
to . . . . . . . . . . . . . . . . . . . . . . . 14
Rollovers . . . . . . . . . . . . . . . . . . 14
Roth IRAs . . . . . . . . . . . . . . . . . 14
Installment payments . . . . . . . . . 47
Interest:
Late payment of tax . . . . . . . . 46
Penalties . . . . . . . . . . . . . . . . . . 46
Interest income . . . . . . . . . . . . . . . 12
Interest.:
Exceptions . . . . . . . . . . . . . . . . . 38
Itemized deductions . . . . . . . . . . 23
Items to Note:
Form 1040NR-EZ. . . . . . . . . . . . 1
Self-employment tax. . . . . . . . . 1
Social security or Medicare
taxes withheld in error . . . . . 1
Special rules for former U.S.
citizens and former U.S.
long-term residents . . . . . . . . 1
J
Job Expenses . . . . . . . . . . . . . . . . 37
Job expenses and certain
miscellaneous deductions:
Expenses you cannot
deduct . . . . . . . . . . . . . . . . . . . 36
K
Kiddie tax, Form 8615 . . . . . . . . 24
Kinds of income . . . . . . . . . . . . . . . 7
L
Line instructions for Form
1040NR . . . . . . . . . . . . . . . . . . . . 8
Lump-sum distributions. . . . . . . . 18
M
Married persons who live
apart . . . . . . . . . . . . . . . . . . . . . . . 9
Married resident. . . . . . . . . . . . . . . 9
Miscellaneous deductions . . . . . 37
Miscellaneous deductions –
other . . . . . . . . . . . . . . . . . . . . . . 37
Moving expenses . . . . . . . . . . . . . 19
N
Name and Address:
Individuals. . . . . . . . . . . . . . . . . . 8
Name change. . . . . . . . . . . . . . 8, 31
Name, estates and trusts.:
Engaged in a trade or business
in the United States. . . . . . . . 8
Not engaged in a trade or
business. . . . . . . . . . . . . . . . . . 8
Nondividend distributions . . . . . 12
Noneffectively connected income:
Capital gain. . . . . . . . . . . . . . . . 39
Capital gains and losses from
sales or exchanges of
property. . . . . . . . . . . . . . . . . . 40
Gambling winnings-Residents of
Canada . . . . . . . . . . . . . . . . . . 39
Gambling winnings-Residents of
countries other than
Canada . . . . . . . . . . . . . . . . . . 39
Other income . . . . . . . . . . . . . . 39
Railroad retirement benefits
(Tier 1) . . . . . . . . . . . . . . . . . . 38

Real property income and
natural resources
royalties. . . . . . . . . . . . . . . . . 38
Social security benefits . . . . . 38
Noneffectively connected income,
categories of . . . . . . . . . . . . . . . 38
Nonresident aliens, defined:
Green card test . . . . . . . . . . . . . 2
Resident aliens, defined . . . . . 2

O
One-half of self-employment tax
deduction. . . . . . . . . . . . . . . . . . 19
Other credits . . . . . . . . . . . . . . . . . 26
Other credits, alternative fuel
vehicle refueling
property . . . . . . . . . . . . . . . . . . . 29
Other credits, alternative motor
vehicle . . . . . . . . . . . . . . . . . . . . . 29
Other credits, District of Columbia
first-time homebuyer . . . . . . . . 29
Other credits, general
business . . . . . . . . . . . . . . . . . . . 29
Other credits, holders of tax credit
bonds . . . . . . . . . . . . . . . . . . . . . 29
Other credits, mortgage
interest . . . . . . . . . . . . . . . . . . . . 29
Other credits, prior year minimum
tax . . . . . . . . . . . . . . . . . . . . . . . . 29
Other credits, qualified electric
vehicle credit . . . . . . . . . . . . . . . 29
Other credits, qualified plug-in
electric drive motor
vehicle . . . . . . . . . . . . . . . . . . . . . 29
Other credits, qualified plug-in
electric vehicle . . . . . . . . . . . . . 29
Other gains or (losses) . . . . . . . . 14
Other payments:
Form 2439 . . . . . . . . . . . . . . . . . 31
Form 8801 (line 27) . . . . . . . . 31
Form 8839 . . . . . . . . . . . . . . . . . 31
Form 8885 . . . . . . . . . . . . . . . . . 31
Other taxes . . . . . . . . . . . . . . . . . . 29
Other taxes; Archer MSA
distributions additional
tax . . . . . . . . . . . . . . . . . . . . . . . . 30
Other taxes; distribution of trusts
(tax on accumulation) . . . . . . . 30
Other taxes; gain from certain
installment sales with a sales
price over $150,000, interest on
the deferred tax . . . . . . . . . . . . 30
Other taxes; golden parachute
payments 20% tax . . . . . . . . . . 30
Other taxes; Health savings
account additional tax because
you did not remain an eligible
individual during the testing
period . . . . . . . . . . . . . . . . . . . . . 30
Other taxes; Health savings
account distributions (HSA)
additional tax . . . . . . . . . . . . . . . 30
Other taxes; insider stock
compensation from an
expatriated corporation excise
tax. . . . . . . . . . . . . . . . . . . . . . . . . 30
Other taxes; Look-back interest
under section 167(g) or
460(b). . . . . . . . . . . . . . . . . . . . . 30
Other taxes; negative amount on
Form 8885, line 7 . . . . . . . . . . 30
Other taxes; on compensation you
received from a nonqualified
deferred compensation plan
described in section
457A . . . . . . . . . . . . . . . . . . . . . . 31

Other taxes; on income you
received from a nonqualified
deferred compensation plan that
fails to meet the requirements of
section 409A. . . . . . . . . . . . . . . 31
Other taxes; recapture of a
charitable contribution
deduction relating to a fractional
interest in tangible personal
property. . . . . . . . . . . . . . . . . . . . 30
Other taxes; Recapture of
alternative fuel vehicle refueling
property credit . . . . . . . . . . . . . 30
Other taxes; Recapture of
alternative motor vehicle
credit . . . . . . . . . . . . . . . . . . . . . . 30
Other taxes; Recapture of COBRA
premium assistance. . . . . . . . . 30
Other taxes; Recapture of credit
for employer-provided childcare
facilities . . . . . . . . . . . . . . . . . . . . 30
Other taxes; Recapture of federal
mortgage subsidy. . . . . . . . . . . 30
Other taxes; Recapture of indian
employment credit . . . . . . . . . . 30
Other taxes; Recapture of
investment credit . . . . . . . . . . . 30
Other taxes; Recapture of
low-income housing
credit . . . . . . . . . . . . . . . . . . . . . . 30
Other taxes; Recapture of new
markets credit . . . . . . . . . . . . . . 30
Other taxes; Recapture of
qualified plug-in electric drive
motor vehicle credit . . . . . . . . . 30
Other taxes; Recapture of
qualified plug-in electric vehicle
credit . . . . . . . . . . . . . . . . . . . . . . 30
Other taxes; sale of certain
residential lots and timeshares,
interest on the tax due . . . . . . 30
Other taxes; Section 72(m)(5)
excess benefits tax . . . . . . . . . 30
Other taxes; Uncollected social
security and Medicare or RRTA
tax on tips or group-term life
insurance. . . . . . . . . . . . . . . . . . 30
Other Taxes. Use line 59 to report
any taxes not reported
elsewhere . . . . . . . . . . . . . . . . . 30
P
Past due tax returns filing . . . . . 45
Payments:
Amount paid with request for
extension to file . . . . . . . . . . 31
Estimated tax . . . . . . . . . . . . . . 31
Tax withholding . . . . . . . . . . . . 31
Penalties:
Early withdrawal of
savings . . . . . . . . . . . . . . . . . . 20
Penalty . . . . . . . . . . . . . . . . . . . . . . 46
Pensions . . . . . . . . . . . . . . . . . . . . . 15
Pensions and annuities.:
2010 in-plan Roth
rollovers . . . . . . . . . . . . . . . . . 15
2010 Roth IRA rollovers . . . . 15
Age (or combined ages) at
annuity starting date . . . . . . 15
Annuity starting date . . . . . . . . 15
Cost . . . . . . . . . . . . . . . . . . . . . . . 15
Lump-sum distributions. . . . . 15
Partially taxable pensions and
annuities . . . . . . . . . . . . . . . . 15
Pension distributions effectively
connected . . . . . . . . . . . . . . . 15
Pensions and annuities fully
taxable . . . . . . . . . . . . . . . . . . 15
Rollovers . . . . . . . . . . . . . . . . . . 15
Simplified method . . . . . . . . . . 15

-66-

Simplified Method
Worksheet . . . . . . . . . . . . . . . 15
Preparer, requirement to sign tax
return . . . . . . . . . . . . . . . . . . . . . . 43
Private delivery services . . . . . . . 5
Protect yourself from suspicious
emails or phishing
schemes . . . . . . . . . . . . . . . . . . . 44
Public debt, gift to reduce
the . . . . . . . . . . . . . . . . . . . . . . . . 44
Q
Qualifying widow(er) . . . . . . . . . . . 9
R
Real property income
election . . . . . . . . . . . . . . . . . . . . . 7
Records, how long to keep . . . . 44
Refund:
Refund offset . . . . . . . . . . . . . . 31
Refund applied to 2011 estimated
tax . . . . . . . . . . . . . . . . . . . . . . . . 33
Refund deposit in a
TreasuryDirect . . . . . . . . . . . 32
Refund deposited to an IRA, Roth
IRA, or SEP-IRA . . . . . . . . . . . 32
Refund directly deposited to more
than one account:
Refund use to buy series I
savings bonds. . . . . . . . . . . . 32
Refund information . . . . . . . . . . . 46
Refund mailed . . . . . . . . . . . . . . . . 33
Refund to buy series I savings
bonds . . . . . . . . . . . . . . . . . . . . . 32
Refunds. Simplified procedure for
claiming certain refunds . . . . . . 4
Rental real estate, royalties,
partnerships, trusts, etc. . . . . 18
Research Your Tax Questions
Online . . . . . . . . . . . . . . . . . . . . . 45
Residential energy credits:
Nonbusiness energy property
credit . . . . . . . . . . . . . . . . . . . . 26
Residential energy efficient
property credit . . . . . . . . . . . 26
Retirement plan deduction,
self-employed . . . . . . . . . . . . . . 19
Retirement savings contributions
credit (saver’s credit) . . . . . . . 26
Rights of taxpayers . . . . . . . . . . . 43
Rounding off to whole
dollars . . . . . . . . . . . . . . . . . . . . . 11
S
Salaries and wages . . . . . . . . . . . 11
Sales or exchanges, capital
assets . . . . . . . . . . . . . . . . . . . . . 14
Schedule A, itemized
deductions . . . . . . . . . . . . . . . . . 35
Schedule D Tax
Worksheet . . . . . . . . . . . . . . . . . 24
Schedule NEC . . . . . . . . . . . . . . . 38
Schedule OI, other
information . . . . . . . . . . . . . . . . . 41
Scholarship and fellowship
grants . . . . . . . . . . . . . . . . . . . . . 20
Degree candidate . . . . . . . . . . 13
Nondegree candidate . . . . . . . 13
Section 457(b) plans, . . . . . . . . . 11
Self-employed health insurance
deduction . . . . . . . . . . . . . . . . . . 20
Self-employed SEP, SIMPLE, and
qualified plans. . . . . . . . . . . . . . 19
Self-employment tax . . . . . . . . . . 29
Send Your Written Tax Questions
to the IRS . . . . . . . . . . . . . . . . . . 45
Services performed partly in and
partly out the U.S.. . . . . . . . . . 11

Signature . . . . . . . . . . . . . . . . . . . . 34
Child’s return . . . . . . . . . . . . . . . 43
State and local income taxes,
deduction for . . . . . . . . . . . . . . . 35
Student loan interest deduction:
Eligible student . . . . . . . . . . . . . 22
Qualified higher education
expenses . . . . . . . . . . . . . . . . 22
Qualified student loan . . . . . . 22
Student Loan Interest Deduction
Worksheet — Line 33 . . . . . . . 22
Substantial presence test:
Closer connection exception for
foreign students . . . . . . . . . . . 2
Closer connection to a foreign
country . . . . . . . . . . . . . . . . . . . 2
Exempt individual . . . . . . . . . . . 2
T
Tax:
Tax from Form 4972 . . . . . . . . 24
Tax from Form 8814 . . . . . . . . 24
Tax computation for
individuals. . . . . . . . . . . . . . . . . . 24
Tax Computation on Income
Effectively Connected With a
U.S. Trade or Business . . . . . 23
Tax Counseling for the Elderly
(TCE) . . . . . . . . . . . . . . . . . . . . . 45
Tax from schedule J . . . . . . . . . . 24
Tax preparation fees . . . . . . . . . . 37
Tax return copy . . . . . . . . . . . . . . 44
Tax Services in Other
Languages . . . . . . . . . . . . . 45, 46
Tax table or computation
worksheet . . . . . . . . . . . . . . . . . 24

Tax, qualified dividends and
capital gain tax
worksheet. . . . . . . . . . . . . . . . . . 24
Taxable refunds, credits, or offsets
of state and local income
taxes . . . . . . . . . . . . . . . . . . . . . . 13
Tax-exempt interest . . . . . . . . . . 12
Taxpayer Advocate Service
(TAS) . . . . . . . . . . . . . . . . . . . . . . 50
Taxpayer Assistance . . . . . . . . . 45
Telephone assistance:
Federal tax information . . . . . 47
Telephone services:
Hearing Impaired
TTY/TDD . . . . . . . . . . . . . . . . 48
National Taxpayer Advocate
helpline . . . . . . . . . . . . . . . . . . 48
Tax forms and
publications . . . . . . . . . . . . . . 48
Tax help and questions . . . . . 48
TeleTax information - 24 hour
tax information . . . . . . . . . . . 48
Third party designee . . . . . . . . . . 34
Tier 1 RRTA tax withheld . . . . . 31
Tip income . . . . . . . . . . . . . . . . . . . 11
Transportation tax . . . . . . . . . . . . 29
Treaty-exempt income . . . . . . . . 19
Treaty-exempt income,
report . . . . . . . . . . . . . . . . . . . . . . 41
Trusts . . . . . . . . . . . . . . . . . . . . . . . . 4
Trusts, exemption deduction
for . . . . . . . . . . . . . . . . . . . . . . . . . 24
U
Unemployment
compensation . . . . . . . . . . . . . . 18
Unreimbursed employee
expenses . . . . . . . . . . . . . . . . . . 37

Unreported social security and
Medicare tax:
Tip income Form 4137 . . . . . . 29
Wages from an employer who
did not withhold social
security and Medicare tax
Form 8919 . . . . . . . . . . . . . . . 29
V
Volunteer Income Tax Assistance
Program (VITA) . . . . . . . . . . . . 45
W
W-2 . . . . . . . . . . . . . . . . . . . . . . . . . 11
Wages from Form 8919 . . . . . . . 11
We welcome comments on
forms . . . . . . . . . . . . . . . . . . . . . . 48
What if you cannot pay? . . . . . . 47
What’s New for 2011:
Alternative minimum tax (AMT)
exemption . . . . . . . . . . . . . . . . 1
Capital gains and losses . . . . . 1
Designated Roth
accounts . . . . . . . . . . . . . . . . . 1
Due date of return . . . . . . . . . . . 1
Form 8938. . . . . . . . . . . . . . . . . . 1
Future developments . . . . . . . . 1
Health savings accounts (HSAs)
and Archer MSAs. . . . . . . . . . 1
Refunds of tax withheld on a
Form 1042-S . . . . . . . . . . . . . . 1
Repayment of first-time
homebuyer credit. . . . . . . . . . 1
Roth IRAs . . . . . . . . . . . . . . . . . . 1
Self-employed health insurance
deduction . . . . . . . . . . . . . . . . . 1
Standard mileage rates. . . . . . 1

-67-

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 . . . . . . . . . . . . . . . . . 38
Worksheet for tax on qualified
dividends . . . . . . . . . . . . . . . . . . 24
Write-in adjustments related to
your effectively connected
income:
Archer MSA deduction . . . . . . 23
Attorney fees and court costs
for actions involving certain
unlawful discrimination
claims . . . . . . . . . . . . . . . . . . . 23
Attorney fees and court costs in
connection with an award
from the IRS . . . . . . . . . . . . . 23
Contributions by certain
chaplains to section 403(b)
plans . . . . . . . . . . . . . . . . . . . . 23
Contributions to section
501(c)(18)(D) pension
plans . . . . . . . . . . . . . . . . . . . . 23
Qualified performing artist
expenses . . . . . . . . . . . . . . . . 23
Reforestation amortization and
expenses . . . . . . . . . . . . . . . . 23
Repayment of supplemental
unemployment benefits under
the Trade Act of 1974 . . . . 23

■