U.S. Individual Income Tax Return

2012

Instructions for Form
1040NR-EZ

Department of the Treasury
Internal Revenue Service

U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Section references are to the Internal Revenue
Code unless otherwise noted.

General Instructions

Can I Use Form
1040NR-EZ?

What's New

You can use Form 1040NR-EZ instead
of Form 1040NR if all items in this
checklist apply.
You do not claim any dependents.
You cannot be claimed as a dependent on
another person's U.S. tax return (such as
your parent's return).
Your only U.S. source income was from
wages, salaries, tips, refunds of state and
local income taxes, and scholarship or
fellowship grants.
Note. If you had taxable interest or
dividend income, you must use Form
1040NR instead of Form 1040NR-EZ.
Your taxable income (line 14 of Form
1040NR-EZ) is less than $100,000.
The only exclusion you can take is the
exclusion for scholarship and fellowship
grants, and the only adjustment to income
you can take is the student loan interest
deduction.
You do not claim any tax credits.
If you were married, you do not claim an
exemption for your spouse.
The only itemized deduction you can claim
is for state and local income taxes.
Note. Residents of India who were
students or business apprentices may be
able to take the standard deduction
instead of the itemized deduction for state
and local income taxes. See the
instructions for line 11, later.
This is not an “expatriation return.” See the
Instructions for Form 1040NR for more
information.
The only taxes you owe are:
a. The tax from the Tax Table, later, or
b. Unreported social security and
Medicare tax from Forms 4137 or 8919.
You do not claim a credit for excess social
security and tier 1 RRTA tax withheld.

Future developments. For the latest
information about developments related
to Form 1040NR-EZ and its instructions,
such as legislation enacted after they
were published, go to www.irs.gov/
form1040nrez.
Due date of return. File Form
1040NR-EZ by April 15, 2013.

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.
If you have to file one or more
of the forms listed earlier, you
CAUTION
may not be able to file Form
1040NR-EZ. For more information, and
to see if you must file one of these
forms, see chapter 1 of Pub. 519, U.S.
Tax Guide for Aliens.

!

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. 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
Dec 13, 2012

Cat. No. 21718P

Service. You can download them at
IRS.gov. Also see Taxpayer Assistance,
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 2012. (These tests are
explained in Green Card Test and
Substantial Presence Test next.) 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 2012. See
First-Year Choice in chapter 1 of Pub.
519 for details.
Generally, you are considered a
nonresident alien for the year if you are
not a U.S. resident under either of these
tests. However, even if you are a U.S.
resident under one of these tests, you
still may be considered a nonresident
alien if you qualify as a resident of a
treaty country within the meaning of an
income tax treaty between the United
States and that country. You can
download the complete text of most
U.S. tax treaties at IRS.gov. Enter “tax
treaties” in the search box at the top of
the page. Technical explanations for
many of those treaties are also available
at that site.
For more details on resident and
nonresident status, the tests for
residence, and the exceptions to them,
see Pub. 519.

Green Card Test

You are a resident for tax purposes if
you were a lawful permanent resident
(immigrant) of the United States at any
time during 2012 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).
3. You have proof that the letter was
received by the USCIS.
Keep a copy of the letter and the
proof that the letter was received.
Until you have proof your letter
was received, you remain a
CAUTION
resident for tax purposes even
if the USCIS would not recognize the
validity of your green card because it is
more than ten years old or because you
have been absent from the United
States for a period of time.

!

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

Substantial Presence Test

You are considered a U.S. resident if
you meet the substantial presence test
for 2012. You meet this test if you were
physically present in the United States
for at least:
1. 31 days during 2012, and
2. 183 days during the period 2012,
2011, and 2010, using the following
chart.
(a)
Year

(b)
Days of
physical
presence

(c)
Multiplier

2012

1.000

2011

.333

2010

.167

(d)
Testing
days
(multiply
(b) times
(c))

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

Generally, you are treated as present
in the United States on any day that you
are physically present in the country at
any time during the day. However, there
are exceptions to this rule. In general,
do not count the following as days of
presence in the United States for the
substantial presence test.

Days you commute to work in the
United States from a residence in
Canada or Mexico if you regularly
commute from Canada or Mexico.
Days you are in the United States for
less than 24 hours when you are in
transit between two places outside the
United States.
Days you are in the United States as
a crew member of a foreign vessel.
Days you intend, but are unable, to
leave the United States because of a
medical condition that arose while you
were in the United States.
Days you are an exempt individual
(defined 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 2012,
Establish that during 2012 you had a
tax home in a foreign country, and
Establish that during 2012 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.
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See Pub. 519 for more information.
Closer connection exception for foreign students. If you are a foreign
student in the United States, and you
have met the substantial presence test,
you still may be able to claim you are a
nonresident alien. You must meet both
of the following requirements.
1. You establish that you do not
intend to reside permanently in the
United States. The facts and
circumstances of your situation are
considered to determine if you do not
intend to reside permanently in the
United States. The facts and
circumstances include the following.
a. Whether you have taken any
steps to change your U.S. immigration
status to lawful permanent resident.
b. During your stay in the United
States, whether you have maintained a
closer connection with a foreign country
than with the United States.
2. You have substantially complied
with your visa requirements.
You must file a fully completed Form
8843 with the IRS to claim the closer
connection exception. See Form 8843
in chapter 1 of Pub. 519.
You cannot use the closer
connection exception to remain
CAUTION
a nonresident alien indefinitely.
You must have in mind an estimated
departure date from the United States in
the near future.

!

Who Must File

File Form 1040NR-EZ (or Form
1040NR) if you were a nonresident alien
engaged in a trade or business in the
United States during 2012. You must file
even if:
You have no income from a trade or
business conducted in the United
States,
You have no income from U.S.
sources, or
Your income is exempt from U.S. tax
under a tax treaty or any section of the
Internal Revenue Code.
Other situations when you must file.
You also must file a return for 2012 if
you need to pay 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.
Exceptions. You do not need to file
Form 1040NR-EZ (or Form 1040NR) if:
1. Your only U.S. trade or business
was the performance of personal
services; and
Instructions for Form 1040NR-EZ (2012)

a. Your wages were less than
$3,800; 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 (such as wages,
salaries, tips, etc., or scholarship or
fellowship grants) that is subject to tax
under section 871.

When To File

If you were an employee and received
wages subject to U.S. income tax
withholding, file Form 1040NR-EZ by
April 15, 2013.
If you did not receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040NR-EZ by
June 17, 2013.
If you file after the due date (without
extensions), you may have to pay
interest and penalties. See Interest and
Penalties, later.
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.
Note. An automatic 6-month extension
of time to file does not 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

Mail Form 1040NR-EZ to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment, mail Form
1040NR-EZ to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

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.
For the IRS mailing address to use if
you are using a private delivery service,
go to IRS.gov and enter “private delivery
service” in the search box. The private
delivery service can tell you how to get
written proof of the mailing date.
Private delivery services
cannot deliver items to P.O.
CAUTION
boxes. You must use the U.S.
Postal Service to mail any items to an
I.R.S. P.O. box address.

!

Election To Be Taxed as a
Resident Alien

You can elect to be taxed as a U.S.
resident for the whole year if all of the
following apply.
You were married.
Your spouse was a U.S. citizen or
resident alien on the last day of the tax
year.
You file a joint return for the year of
the election using Form 1040, 1040A, or
1040EZ.
To make this election, you must
attach the statement described in
Pub. 519 to your return. Do not use
Form 1040NR-EZ.
Your worldwide income for the whole
year must be included and will be taxed
under U.S. tax laws. You must agree to
keep the records, books, and other
information needed to figure the tax. If
you made the election in an earlier year,
you can file a joint return or separate
return for 2012. 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.

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

Dual-Status Tax Year

A dual-status year is one in which you
change status between nonresident and
resident alien. Different U.S. income tax
rules apply to each status.
Most dual-status years are the years
of arrival or departure. Before you arrive
in the United States, you are a
nonresident alien. After you arrive, you
may or may not be a resident,
depending on the circumstances.
If you become a U.S. resident, you
stay a resident until you leave the
United States. You may become a
nonresident alien when you leave if 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-EZ as the statement;
enter “Dual-Status Statement” across
the top. Do not sign Form 1040NR-EZ.
Mail your return and statement to the
following address.
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

Private Delivery Services
You can use certain private delivery
services designated by the IRS to meet

Instructions for Form 1040NR-EZ (2012)

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.

!

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If enclosing a payment, mail your
return and statement to the following
address.
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
If you were a nonresident on the last
day of the tax year, file Form
1040NR-EZ. Enter “Dual-Status Return”
across the top and attach a statement
showing your income for the part of the
year you were a U.S. resident. You 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 the following address.
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
If enclosing a payment mail your
return and statement to the following
address.
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.
Statements. Any statement you file
with your return must show your name,
address, and identifying number (see
Identifying Number, later).

Income Subject to Tax for
Dual-Status Year

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

Restrictions for Dual-Status
Taxpayers

you were a resident and the part of the
year you were a nonresident.

Standard deduction. You cannot take
the standard deduction even for the part
of the year you were a resident alien.

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.

Head of household. You cannot use
the Head of household Tax Table
column.
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 as 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 Tax
Table column 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.
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 an
exemption for your spouse in figuring
taxable income for the part of the year
you were a resident alien. The amount
you can claim for these exemptions is
limited to your taxable income
(determined without regard to
exemptions) for the part of the year you
were a resident alien. You cannot use
exemptions (other than your own) to
reduce taxable income to below zero for
that period.
Special rules apply for exemptions
for the part of the year a dual-status
taxpayer is a nonresident alien if the
taxpayer is a resident of Canada,
Mexico, or South Korea; a U.S. national;
or a student or business apprentice from
India. See Pub. 519 for more
information.
Tax credits. You cannot take the
earned income credit, the credit for the
elderly or disabled, or any education
credit unless you elect to be taxed as a
resident alien (see Election To Be
Taxed as a Resident Alien, earlier)
instead of as a dual-status taxpayer. For
information on other credits, see
chapter 6 of Pub. 519.

How To Figure Tax for
Dual-Status Tax Year

When you figure your U.S. tax for a
dual-status year, you are subject to
different rules for the part of the year
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Credit for taxes paid. You are allowed
a credit against your U.S. income tax
liability for certain taxes you paid or are
considered to have paid or that were
withheld from your income. These
include:
1. Taxes withheld from wages earned
in the United States and taxes
withheld at the source from
scholarship income from U.S.
sources.
When filing Form 1040, show the
total tax withheld on line 62. Enter
amounts from the attached
statement (Form 1040NR-EZ, lines
18a and 18b) in the column to the
right of line 62 and identify and
include them in the amount on
line 62.
When filing Form 1040NR-EZ,
show the total tax withheld on lines
18a and 18b. Enter the amount
from the attached statement (Form
1040, line 62) in the column to the
right of line 18a, and identify and
include it in the amount on line 18a.
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.

Line Instructions for
Form 1040NR-EZ
Name and Address

Enter your name, street address, city or
town, and country on the appropriate
lines. Include an apartment number
after the street address, if applicable.
P.O. box. Enter your box number only if
your post office does not deliver mail to
your home.
Instructions for Form 1040NR-EZ (2012)

Foreign address. If you have a foreign
address, enter the city name on the
appropriate line. Do not enter any other
information on that line, but also
complete the spaces below that line.
Country name. Do not abbreviate
the country name. Enter the name in
uppercase letters in English. Follow the
country's practice for entering the postal
code and the name of the province,
county, or state.
Address change. If you plan to move
after filing your return, use Form 8822,
Change of Address, to notify the IRS of
your new address.
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 Instructions,
later.

Identifying Number

An incorrect or missing identifying
number can increase your tax, reduce
your refund, or delay your refund.

Social security number (SSN). 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 1040NR-EZ, W-2, and
1099 agree with your social security
card. If they do not, certain deductions
and credits on your Form 1040NR-EZ
Instructions for Form 1040NR-EZ (2012)

may be reduced or disallowed and you
may not receive credit for your social
security earnings. If your Form W-2
shows an incorrect SSN or name, notify
your employer or the form-issuing agent
as soon as possible to make sure your
earnings are credited to your social
security record. If the name or SSN on
your social security card is incorrect,
call the SSA at 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.
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 usually 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.

Filing Status
Lines 1 and 2. The amount of your tax
depends on your filing status. Before
you decide which box to check, read the
following explanations.
Were you single or married? If you
were married on December 31, 2012,
consider yourself married for the whole
year, even if you did not live with your
spouse at the end of 2012. If you were
single, divorced, or legally separated
under a decree of divorce or separate
maintenance on December 31, consider
yourself single for the whole year. If you
meet the tests described under Married
persons who live apart, later, you can
consider yourself single for the whole
year.
If your spouse died in 2012, consider
yourself married to that spouse for the
whole year, unless you remarried before
the end of 2012.
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
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the following tests and you are a
married resident of Canada, Mexico, or
South Korea, or you are a married U.S.
national, check the box on line 1.
1. You file a separate return from
your spouse.
2. You paid over half the cost of
keeping up your home for 2012.
3. You lived apart from your spouse
for the last 6 months of 2012.
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 2012. 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
2012, you still can file as single as long
as the home was that child's main home
for the part of the year he or she was
alive in 2012.
5. You can claim a dependency
exemption for the child (on Form
1040NR) or the child's other parent
claims him or her as a dependent under
the rules for children of divorced or
separated parents. See Form 8332,
Release/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.

Rounding Off to Whole
Dollars

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

Taxable Income
Line 3—Wages, salaries, tips, etc.
Enter the total of your effectively
connected wages, salaries, tips, etc.
Only U.S. source income is included on
line 3 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 3
amounts exempted under a tax
CAUTION
treaty. Instead, include these
amounts on line 6 and complete item J
of Schedule OI on page 2 of Form
1040NR-EZ.

!

The following types of income also
must be included in the total.
Wages received as a household
employee for which you did not receive
a Form W-2 because your employer
paid you less than $1,800 in 2012. Also,
enter “HSH” and the amount not
reported on Form W-2 on the dotted line
next to line 3.
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 3.
You may owe social security
and Medicare tax on
CAUTION
unreported tips. See the
instructions for line 16, later.

!

Disability pensions shown on
Form 1042-S or Form 1099-R if you
have not reached the minimum
retirement age set by your employer.
Note. You must use Form 1040NR to
report disability pensions received after
you reach your employer's minimum
retirement age and other payments
shown on Form 1042-S or Form
1099-R.
Wages from Form 8919, line 6.
Missing or incorrect Form W-2.
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 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 3. If you lose your Form W-2 or it is

incorrect, ask your employer for a new
one.

Recoveries in Pub. 525, Taxable and
Nontaxable Income.

Dependent care benefits. If you
received benefits for 2012 under your
employer's dependent care plan, you
must use Form 1040NR. The benefits
should be shown in box 10 of your
Form(s) W-2.

Line 5—Scholarship and fellowship
grants. If you received a scholarship or
fellowship, part or all of it may be
taxable.
If you were a degree candidate, the
amounts you used for expenses other
than tuition and course-related
expenses (fees, books, supplies, and
equipment) are generally taxable. For
example, amounts used for room,
board, and travel are generally taxable.
If you were not a degree candidate,
the full amount of the scholarship or
fellowship is generally taxable. Also,
amounts received in the form of a
scholarship or fellowship that are
payment for teaching, research, or other
services are generally taxable as wages
even if the services were required to get
the grant.
If the grant was reported on
Form(s) 1042-S, you generally must
include the amount shown in box 2 of
Form(s) 1042-S on line 5. However, if
any or all of that amount is exempt by
treaty, do not include the treaty-exempt
amount on line 5. Instead, include the
treaty-exempt amount on line 6 and
complete item J of Schedule OI on
page 2 of Form 1040NR-EZ.
Attach any Form(s) 1042-S you
received from the college or institution.
If you did not receive a Form 1042-S,
attach a statement from the college or
institution (on their letterhead) showing
the details of the grant.
For more information about
scholarships and fellowships in general,
see Pub. 970, Tax Benefits for
Education.
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 2012 are as follows:

Adoption benefits. If you received
employer-provided adoption benefits for
2012, you must use Form 1040NR. The
benefits should be shown in box 12 of
your Form(s) W-2, with code T.
Tax-exempt interest. Certain types
of interest income from investments in
state and municipal bonds and similar
instruments are not taxed by the United
States. If you received such tax-exempt
interest income, enter “TEI” and the
amount of your tax-exempt interest on
the dotted line next to line 3. Include any
exempt-interest dividends from a mutual
fund or other regulated investment
company. Do not include interest
earned on your individual retirement
arrangement (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. Do not add
any tax-exempt interest to your line 3
total.
Line 4—Taxable refunds, credits, or
offsets of state and local income taxes. If you received a refund, credit, or
offset of state or local income taxes in
2012, you may receive a
Form 1099-G. If you chose to apply part
or all of the refund to your 2012
estimated state or local income tax, the
amount applied is treated as received in
2012.
None of your refund is taxable
if, in the year you paid the tax,
you did not itemize deductions.
If you were a student or business
apprentice from India in 2011 and you
claimed the standard deduction on your
2011 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 4 blank.

TIP

For details on how to figure the
amount you must report as income, see
-6-

Tuition and
fees
Books,
supplies, and
equipment
Room and
board

$25,000
1,000
9,000
$35,000

The Form 1042-S you received from
ABC University for 2012 shows $9,000
Instructions for Form 1040NR-EZ (2012)

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-EZ:
Enter on line 5 the $9,000 shown in
box 2 of Form 1042-S.
Enter $0 on line 8. Because
section 117 amounts (tuition, fees,
books, supplies, and equipment) were
not included in box 2 of your
Form 1042-S (and are not included on
line 5 of Form 1040NR-EZ), you cannot
exclude any of the section 117 amounts
on line 8.
Include on line 18b 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-EZ. For
details, see the instructions for item J of
Schedule OI, later.
When completing Form 1040NR-EZ:
Enter $0 on line 5. The $9,000
reported to you in box 2 of Form 1042-S
is reported on line 6 (not line 5).
Enter $9,000 on line 6.
Enter $0 on line 8. Because none of
the $9,000 reported to you in box 2 of
Form 1042-S is included in your income,
you cannot exclude it on line 8.
Include on line 18b any withholding
shown in box 9 of Form 1042-S.
Provide all the required information in
item J of Schedule OI on page 2 of Form
1040NR-EZ.
Line 6–Treaty-exempt income.
Report on line 6 the total of all your
income that is exempt from tax by an
income tax treaty, including both
Instructions for Form 1040NR-EZ (2012)

effectively connected income and not
effectively connected income. Do not
include this exempt income on line 7.
You must complete item J of
Schedule OI on page 2 of Form
1040NR-EZ to report income that is
exempt from U.S. tax.
Line 8—Scholarship and fellowship
grants excluded. If you received a
scholarship or fellowship grant and were
a degree candidate, enter amounts
used for tuition and course-related
expenses (fees, books, supplies, and
equipment), but only to the extent the
amounts are included on line 5. See the
examples in the instructions for line 5,
earlier.
Line 9—Student loan interest deduction. You can take this deduction if all
of the following apply.
1. You paid interest in 2012 on a
qualified student loan (defined next).
2. Your filing status is single.
3. Your modified AGI is less than
$75,000. Use lines 2 through 4 of the
worksheet on this page to figure your
modified AGI.
Use the Student Loan Interest
Deduction Worksheet on this page to
figure your student loan interest
deduction.
Qualified student loan. This is any
loan you took out to pay the qualified
higher education expenses for any of

the following individuals.
1. Yourself or your spouse.
2. Any person who was your
dependent when the loan was taken
out.
3. Any person you could have
claimed as a dependent for the year the
loan was taken out except that:
a. The person filed a joint return.
b. The person had gross income
that was equal to or more than the
exemption amount for that year ($3,800
for 2012), 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 (see 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

Student Loan Interest Deduction
Worksheet—Line 9

Keep for Your Records

See the instructions for line 9 before you begin.
1.
2.
3.
4.
5.

6.
7.
8.

Enter the total interest you paid in 2012 on qualified student
loans (defined on this page). Do not enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040NR-EZ,
line 7
2.
Enter the amount from Form 1040NR-EZ,
line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . 4.
Is line 4 more than $60,000?
No. Skip lines 5 and 6, enter -0- on line 7,
and go to line 8.
Yes. Subtract $60,000 from line 4 . . . . . . . 5.
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Student loan interest deduction. Subtract line 7 from
line 1. Enter the result here and on Form 1040NR-EZ,
line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
-7-

.

an eligible educational institution. An
eligible educational institution includes
most colleges, universities, and certain
vocational schools. You must reduce
the expenses by the following benefits.
Employer-provided educational
assistance benefits that are not included
in box 1 of Form(s) W-2.
Excludable U.S. series EE and I
savings bond interest from Form 8815.
Any nontaxable distribution of
qualified tuition program earnings.
Any nontaxable distribution of
Coverdell education savings account
earnings.
Any scholarship, educational
assistance allowance, or other payment
(but not gifts, inheritances, etc.)
excluded from income.
For more details on these expenses,
see Pub. 970.
Eligible student. An eligible
student is a person who:
Was enrolled in a degree, certificate,
or other program (including a program
of study abroad that was approved for
credit by the institution at which the
student was enrolled) leading to a
recognized educational credential at an
eligible educational institution, and
Carried at least half the normal
full-time workload for the course of
study he or she was pursuing.
Line 11—Itemized deductions. Enter
the total state and local income taxes
you paid or that were withheld from your
salary in 2012. If, during 2012, 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 line 4, earlier.
Note. Residents of India who were
students or business apprentices may
be able to take the standard deduction
instead of their itemized deductions.
See Pub. 519 for details.
Line 13—Exemption deduction.
Generally, you can take an exemption of
$3,800 for yourself.
Note. Residents of Canada, Mexico, or
South Korea, and U.S. nationals may be
able to claim exemptions for their
dependents and, if married, their
spouse. Residents of India who were
students or business apprentices also
may be able to take exemptions for their
spouse and dependents. However, you
must use Form 1040-NR if you want to
claim the additional exemptions.

Line 15—Tax. Use the Tax Table, later
in these instructions, to figure your tax.
Be sure you use the correct column.
Line 16—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 social
CAUTION
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 16 the
amount from line 13 of Form 8919.
Include the amount from line 6 of Form
8919 on Form 1040NR-EZ, line 3.

Payments
Lines 18a and 18b—Federal income
tax withheld. Enter all federal income
tax withheld on line 18a or 18b.
Line 18a. Enter on line 18a the total
of any federal income tax withheld on
your Form(s) W-2 and 1099-R. The
amount(s) withheld should be shown in
box 2 of Form(s) W-2 and box 4 of
Form(s) 1099-R. Attach all 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.

Refunds of taxes shown on
Form 1042-S may be delayed
CAUTION
for up to 6 months. See Refund
Information, later.

!

Line 19—2012 estimated tax payments. Enter any estimated federal
income tax payments you made using
Form 1040-ES (NR) for 2012. Include
any overpayment that you applied to
your 2012 estimated tax from:
Your 2011 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-EZ. On the statement, list
all of the payments you made in 2012
and show the name(s) and identifying
number(s) under which you made them.
Line 20—Credit for amount paid with
Form 1040-C. Enter any amount you
paid with Form 1040-C for 2012.
Line 21—Total payments. Add lines
18a through 20. Enter the total on
line 21.
Amount paid with request for
extension of time to file. If you filed
Form 4868 to get an automatic
extension of time to file Form
1040NR-EZ, include in the total on
line 21 any amount you paid with that
form or by the electronic federal tax
payment system or credit or debit card.
If you paid by credit or debit card, do not
include on line 21 the convenience fee
you were charged. On the dotted line
next to line 21, enter “Form 4868” and
show the amount paid.

Refund
Line 22—Amount overpaid. If line 22
is under $1, we will send a refund only
on written request.
If the amount you overpaid is
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 2013 under Reminders,
later.

TIP

Line 18b. Enter on line 18b the total
amount shown as federal income tax
withheld on Form(s) 1042-S. The
amount(s) withheld should be shown in
box 9 of your Form(s) 1042-S. Attach all
Form(s) 1042-S to the front of your
return.

Refund offset. If you owe past-due
federal tax, state income tax, child
support, spousal support, or certain
federal nontax debts, such as student
loans, all or part of the overpayment on
line 22 may be used (offset) to pay the
past-due amount. Offsets for federal
taxes are made by the IRS. All other

-8-

Instructions for Form 1040NR-EZ (2012)

extensions). If the deposit is not made
by that date, the deposit is not an IRA
contribution for 2012.

Sample Check

Sample Check—Lines 23b Through 23d

1234

RUFUS MAPLE
MARY MAPLE
123 Main Street
Anyplace, LA 70000

䊲

PL

E

15-0000/0000

SA

ANYPLACE BANK
Anyplace, LA 70000

$

M

PAY TO THE
ORDER OF

Routing
number

Account
number

(line 23b)

(line 23d)

.
"’86" 1234

|:250250025|:202020

Do not include
the check number

䊲

For

DOLLARS

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

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 23a through 23e—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 at
least 3 to 4 weeks after you mail your
return.
If you request a refund of tax
withheld on a Form 1042-S, we
CAUTION
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 IRA, later.

If you want us to directly deposit the
amount shown on line 23a to your
checking or savings account, including
an IRA, at a U.S. bank or other financial
institution (such as a mutual fund,
brokerage firm, or credit union) in the
United States:
Complete lines 23b through 23d (if
you want your refund deposited to only
one account), or
Check the box on line 23a 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

Instructions for Form 1040NR-EZ (2012)

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 23a. Draw a line through
the boxes on lines 23b and 23d. 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.
Note. Your choice of direct deposit is
only valid for the current year. You can
choose another method to receive your
refund next year.
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 2012). 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 2012 return
during 2013 and do not notify the
trustee or custodian in advance, the
trustee or custodian can assume the
deposit to your IRA is for 2013. If you
designate your deposit to be for 2012,
you must verify that the deposit was
actually made to the account by the due
date of the return (without regard to
-9-

You may be able to contribute
up to $5,000 ($6,000 if age 50
CAUTION
or older at the end of 2012) to a
traditional IRA or Roth IRA for 2012. The
limit for 2013 increases to $5,500
($6,500 if age 50 or older at the end of
2013). 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
Treasury Direct® 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 23b. The routing number must
be nine digits. The first two digits must
be 01 through 12 or 21 through 32. On
the sample check above, 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 23b 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 23c. Check the appropriate
box for the type of account. Do not
check more than one box. If the deposit
is to an account such as an IRA, health
savings account, brokerage account, or
other similar account, ask your financial
institution whether you should check the
“Checking” or “Savings” box. You must
check the correct box to ensure your
deposit is accepted. For a
TreasuryDirect® online account, check
the “Savings” box.
Line 23d. The account number can
be up to 17 characters (both numbers

and letters). Include hyphens but omit
spaces and special symbols. Enter the
number from left to right and leave any
unused boxes blank. On the sample
check above, the account number is
20202086. Do not include the check
number.
If the direct deposit to your
account(s) is different from the amount
you expected, you will receive an
explanation in the mail about 2 weeks
after your refund is deposited.

Reasons Your Direct Deposit
Request May Be Rejected
If any of the following apply, your direct
deposit request will be rejected and a
check will be sent instead.
Any numbers or letters on lines 23b
through 23d 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 2012 return after
December 31, 2013.
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 23e. If you want your refund
mailed to an address not listed on
page 1 of Form 1040NR-EZ, enter that
address here. See Foreign address,
earlier, for information on entering a
foreign address.
Note. If the address on page 1 is not in
the United States, you can enter an
address in the United States on
line 23e. However, if the address on
page 1 is in the United States, the IRS
cannot mail a refund to a different
address in the United States.
Line 24—Applied to your 2013 estimated tax. Enter on line 24 the
amount, if any, of the overpayment on
line 22 you want applied to your 2013
estimated tax.
This election to apply part or all
of the amount overpaid to your
CAUTION
2013 estimated tax cannot be
changed later.

!

Amount You Owe
To save interest and penalties,
pay your taxes in full by April
15, 2013. (see When To File,
earlier). You do not have to pay if line 25
is under $1.

TIP

Line 25—Amount you owe. Include
any estimated tax penalty from line 26 in
the amount you enter on line 25.
You can pay online, by phone, or by
credit or debit card. Do not include any
estimated tax payment for 2013 in this
payment. Instead, make the estimated
tax payment separately.
Bad check or payment. The penalty
for writing a bad check to the IRS is $25
or 2% of the check, whichever is more.
However, if the amount of the check is
less than $25, the penalty is the amount
of the check. This penalty also applies
to other forms of payment if the IRS
does not receive the funds.

Pay Online
Paying online is convenient and secure
and helps make sure we get your
payments on time. You can pay using
either of the following electronic
payment methods.
Direct transfer from your bank
account.
Credit or debit card.
To pay your taxes online or for more
information, go to www.irs.gov/e-pay.

Pay By Phone
Paying by phone is another safe and
secure method of paying electronically.
Use one of the following methods.
Direct transfer from your bank
account.
Credit or debit card.
To pay by direct transfer from your
bank account, call EFTPS Customer
Service at 1-800-555-4477 (English) or
1-800-244-4829 (Espanol). People who
are deaf, hard of hearing, or have a
speech disability and who have access
to TTY/TDD equipment can call
1-800-733-4829.
To pay using a credit or debit card,
you can call one of the following service
providers. There is a convenience fee
charged by these providers that varies
by provider, card type, and payment
amount.

-10-

Official Payments Corporation
1-888-UPAY-TAXTM
(1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040 TM
(1-888-729-1040)
www.PAY1040.com
WorldPay
1-888-9-PAY-TAX TM
(1-888-972-9829)
www.payUSAtax.com
For the latest details on how to pay
by phone, go to www.irs.gov/e-pay.

Pay By Check or Money Order
Make your check or money order
payable to “United States Treasury” for
the full amount due. Do not send cash.
Do not attach the payment to your
return. Write “2012 Form 1040NR-EZ”
and your name, address, daytime
phone number, and SSN or ITIN on your
payment.
To help us process your payment,
enter the amount on the right side of the
check like this: $ XXX.XX. Do not use
dashes or lines (for example, do not
enter “$ XXX–” or “$ XXXxx 100”).
You may need to (a) increase
the amount of income tax
withheld from your pay by filing
a new Form W-4 or (b) make estimated
tax payments for 2013. See Income Tax
Withholding and Estimated Tax
Payments for 2013 under Reminders,
later.

TIP

What if you cannot pay? If you
cannot pay the full amount shown on
line 25 when you file, you can ask for:
An installment agreement, or
An extension of time to pay.
Installment agreement. Under an
installment agreement, you can pay all
or part of the tax you owe in monthly
installments. However, even if 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.

Instructions for Form 1040NR-EZ (2012)

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, Application for Extension of Time
for Payment of Tax Due to Undue
Hardship, on or before the due date
(without regard to extensions) for filing
your return. 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 (without regard
to extensions) for filing your return. You
must pay the tax before the extension
runs out. If you do not, penalties may be
imposed.
If the due date is April 15, 2013,
and you pay after April 15,
CAUTION
2013, you will be charged
interest on the tax not paid by April 15,
2013.

!

Line 26—Estimated tax penalty. You
may owe this penalty if:
Line 25 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
You did not pay enough estimated tax
by any of the due dates. This is true
even if you are due a refund.
The “tax shown on your return” is the
amount on your 2012 Form 1040NR-EZ,
line 15.
Exception. You will not owe the
penalty if your 2011 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
2011 return and you were a U.S. citizen
or resident for all of 2011.
2. Line 21 on your 2012 return is at
least 100% of the tax shown on your
2011 return. (But see Caution below.)
Your estimated tax payments for 2012
must have been made on time and for
the required amount.
If your 2011 AGI was over
$150,000 (over $75,000 if you
CAUTION
checked filing status box 2 for
2012), item (2) applies only if line 21 on
your 2012 tax return is at least 110% of
the tax shown on your 2011 return. This
rule does not apply to farmers and
fishermen.

!

For most people, the “tax shown on
your 2011 return” is the amount on your
2011 Form 1040NR-EZ, line 15.
Instructions for Form 1040NR-EZ (2012)

Figuring the penalty. If the
Exception above does not apply and
you choose to figure the penalty
yourself, see Form 2210 (or 2210-F for
farmers or fishermen) to find out if you
owe the penalty. If you do, you can use
the form to figure the amount.
Enter the penalty on line 26. Add the
penalty to any tax due and enter the
total on line 25.
However, if you have an
overpayment on line 22, subtract the
penalty from the amount you otherwise
would enter on line 23a or line 24. Lines
23a, 24, and 26 must equal line 22.
If the penalty is more than the
overpayment on line 22, enter -0- on
lines 23a and 24. Then subtract line 22
from line 26 and enter the result on
line 25.
Do not file Form 2210 with your
return unless Form 2210 indicates that
you must do so. Instead, keep it for your
records.
Because Form 2210 is
TIP complicated, you can leave
line 26 blank and the IRS will
figure the penalty and send you a bill.
We will not charge you interest on the
penalty if you pay by the date specified
on the bill. If your income varied during
the year, the annualized income
installment method may reduce the
amount of your penalty. But you must
file Form 2210 because the IRS cannot
figure your penalty under this method.
See the Instructions for Form 2210 for
other situations in which you may be
able to lower your penalty by filing Form
2210.

Third Party Designee

If you want to allow your preparer, a
friend, family member, or any other
person you choose to discuss your
2012 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),
-11-

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, Practice Before the IRS and
Power of Attorney.
The authorization will automatically
end no later than the due date (without
regard to extensions) for filing your 2013
tax return (see When To File, earlier). If
you want to revoke the authorization
before it ends, see Pub. 947.

Sign Your Return

Form 1040 NR-EZ 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.
Other reasons approved by the IRS,
which you explain in writing to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.
Court-appointed conservator, guardian, or other fiduciary. If you are a
court-appointed conservator, guardian,
or other fiduciary for a mentally or
physically incompetent individual who
has to file Form 1040NR-EZ, sign your
name for the individual. File Form 56.
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

-12-

return for your records. Someone who
prepares your return but does not
charge you should not sign your return.

Instructions for Form 1040NR-EZ (2012)

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 did 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 2011 on an F-1 visa as
an academic student. During 2012, 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, 2012.”

Item G

Enter the dates you entered and left the
United States during 2012 on short
Instructions for Form 1040NR-EZ (2012)

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 a final date departed.

properly complete item J. 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-EZ, you must provide all the
information requested in item J.
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.

Item H

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

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.

Item I

Line (e), Total. Add the amounts in
column (d). Enter the total on line 1e
and on page 1, line 6. Do not include
this amount in the amounts entered on
Form 1040NR-EZ, page 1, line 3 or 5.
If required, attach Form 8833. See
Treaty-based return position disclosure,
later.

Item J

Line 2. Check “Yes” if you were subject
to tax in a foreign country on any of the
income reported on line 1, column (d).

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.

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

Example. Sara is a citizen of Italy
and was a resident there until
September 2011, when she moved to
the United States to accept a position as
a high school teacher at an accredited
public high school. Sara came to the

Example. Item J—Income Exempt from
Tax by Treaty
(a) Country

(b) Tax treaty article

Keep for Your Records

(c) Number of
months claimed in
prior tax years

(d) Amount of exempt
income in current tax
year

Italy

20

4

$40,000

(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not enter it on
line 3 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

-13-

$40,000

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 2011 and
plans to continue teaching through May
2013. Sara's salary per school year is
$40,000. She plans to return to Italy in
June 2013 and resume her Italian
residence. For calendar year 2012, Sara
earned $40,000 from her teaching
position. She completes the table in
item J on her 2012 tax return as shown
in Example. Item J—Income Exempt
from Tax by Treaty below.
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 reduces) your
tax, you must report certain information
on Form 8833 and attach it to Form
1040NR-EZ.
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.

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:

Reminders

Your SSN or ITIN,
Your filing status, and
The exact whole dollar amount of
your expected refund.

Return Checklist

This checklist can help you file a correct
return. Mistakes can delay your refund
or result in notices being sent to you.

Did you:
Enter your name and address in the
correct order in the spaces provided on
Form 1040NR-EZ?
Enter the correct SSN or ITIN in the space
provided on Form 1040NR-EZ? Check
that your name and SSN or ITIN agree
with your social security card or the IRS
notice assigning your ITIN.
Use the amount from line 14 (Taxable
income), and the proper filing status, to
find your tax in the Tax Table? Be sure you
entered the correct tax on line 15.
Check your math, especially when figuring
your taxable income, federal income tax
withheld, total payments, and refund or
amount you owe?
Enter the correct amounts for line 11
(Itemized deductions) and line 13
(Exemption)?
Sign and date Form 1040NR-EZ and enter
your occupation(s) in the United States?
Include your apartment number in your
address if you live in an apartment?
Attach your Form(s) W-2, 1042-S, and
1099-R to the front of the return? Attach
Form(s) 1099-R only if federal income tax
was withheld.
Include all the required information on your
payment if you owe tax and are paying by
check or money order? See the
instructions for line 25, earlier, for details.
File only one original return for the same
year, even if you have not gotten your
refund or have not heard from the IRS
since you filed? Filing more than one
original return for the same year or
sending in more than one copy of the
same return (unless we ask you to do so)
could delay your refund.

Refund Information

You can go online to check the status of
your refund 3 to 4 weeks after you file
your return.
Refund of tax withheld on a Form
1042-S. If you request a refund of tax
withheld on a Form 1042-S, we may
need additional time to process the
refund. Allow up to 6 months for these
refunds to be issued.
-14-

Refunds are sent out weekly on
Fridays. If you check the status
of your refund and are not
given the date it will be issued, please
wait until the next week before checking
back.

TIP

If you do not have Internet access,
you have two 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 earlier.

Income Tax Withholding and
Estimated Tax Payments for
2013

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 2013 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 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 2013 Form
1040NR-EZ will show a tax refund or a
tax balance due of less than $1,000. If
your total estimated tax for 2013 is
$1,000 or more, see Form 1040-ES
(NR). It has a worksheet you can use to
Instructions for Form 1040NR-EZ (2012)

see if you have to make estimated tax
payments. However, if you expect to be
a resident of Puerto Rico during all of
2013 and you must pay estimated tax,
use Form 1040-ES. For more
information, see Pub. 505, Tax
Withholding and Estimated Tax, and
Pub. 519.

How Do You Get 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,” or call us. If you are in the
United States, call 1-800-908-9946. If
you are outside the United States, call
267-941-1000 (English-speaking only).
This number is not toll-free.

How Do You amend Your Tax
Return?

File Form 1040X to change a return you
already filed. Also, use Form 1040X if
you filed Form 1040NR-EZ and you
should have filed 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. 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 Pub. 556, Examination of
Returns, Appeal Rights, and Claims for
Refund, for details.

Past Due Returns

If you or someone you know needs to
file past due tax returns, go to
www.irs.gov/individuals for help in filing
those returns. Send the return to the
address that applies to you in the latest
Form 1040NR-EZ instructions. For
example, if you are filing a 2009 return
in 2013, use the address in Where To
File, earlier. However, if you got an IRS
notice, mail the return to the address in
the notice.

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
Instructions for Form 1040NR-EZ (2012)

complicated, we will do it for you if you
want. We will send you a bill for any
amount due.
If you include interest or penalties
(other than the estimated tax penalty)
with your payment, identify and enter
the amount in the bottom margin of
Form 1040NR-EZ, page 1. Do not
include interest or penalties (other than
the estimated tax penalty) in the amount
you owe on line 25.
Interest. We will charge you interest on
taxes not paid by their due date, even if
an extension of time to file is granted.
We 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).
Penalty for late filing. If you do not file
your return by the due date (including
extensions), the penalty is usually 5% of
the amount due for each month or part
of a month your return is late, unless
you have a reasonable explanation. If
you do, 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.
Penalty for late payment of tax. If
you pay your taxes late, the penalty is
usually 1 2 of 1% of the unpaid amount
for each month or part of a month the
tax is not paid. The penalty can be as
much as 25% of the unpaid amount. It
applies to any unpaid tax on the return.
This penalty is in addition to interest
charges on late payments.
Penalty for frivolous return. In
addition to any other penalties, the law
imposes a penalty of $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 penalties. Other penalties can
be imposed for negligence, substantial
understatement of tax, reportable
-15-

transaction understatements, filing an
erroneous refund claim, and fraud.
Criminal penalties may be imposed for
willful failure to file, tax evasion, making
a false statement, or identity theft. See
Pub. 519 for details on some of these
penalties.

How Long Should Records Be
Kept?

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

Secure Your Tax Records from
Identity Theft

Identity theft occurs when someone
uses your personal information, such as
your name, social security number
(SSN), individual taxpayer identification
number (ITIN), 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 or ITIN,
Ensure your employer is protecting
your SSN or ITIN, 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,
Identity Theft Prevention and Victim
Assistance.
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. People who are deaf,
hard of hearing, or have a speech
disability and who have access to
TTY/TTD equipment can call
1-800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service
available at www.gsa.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes.
Phishing is the creation and use of email
and websites designed to mimic
legitimate business emails and
websites. The most common form is the
act of sending an email to a user falsely
claiming to be an established legitimate
enterprise in an attempt to scam the
user into surrendering private
information that will be used for identity
theft.
The IRS does not initiate contacts
with taxpayers via emails. Also, the IRS
does not request detailed personal
information through email or ask
taxpayers for the PIN numbers,
passwords, or similar secret access
information for their credit card, bank, or
other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to phishing@irs.gov. You also
may report misuse of the IRS name,
logo, forms, or other IRS property to the
Treasury Inspector General for Tax
Administration toll-free at
1-800-366-4484. People who are deaf,
hard of hearing, or have a speech
disability and who have access to
TTY/TDD equipment can call
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).
People who are deaf, hard of hearing, or
have a speech disability and who have
access to TTY/TDD equipment can call
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.

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,
Your Rights As A Taxpayer.

Other WaysTo Get Help
Send Us Your Written Tax
Questions
You should get an answer in about 30
days. For the mailing address, call us at
1-800-829-1040. Do not send questions
with your return. People who are deaf,
hard or hearing, or have a speech
disability and who have access to
TTY/TTD equipment can call
1-800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service
available at www.gsa.gov/fedrelay.

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 “Help With Tax
Questions - International Taxpayers.”
Here are some of the methods you may
want to try.
Frequently asked questions. This
section contains an extensive list of
questions and answers. You can select
your question by category or keyword.
Tax trails. This is an interactive
section 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
-16-

community. There are thousands of
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.
The VITA Program generally offers
free tax help to people who make
$50,000 or less and need assistance in
preparing their own tax return. The TCE
Program offers free tax help for all with
priority assistance to people who are 60
years of age and older, specializing in
questions about pensions and
retirement issues unique to seniors.
What to bring. These are some of the
things 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.
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/taxes/
aarp_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
most business days in IRS Taxpayer
Assistance Centers (TAC). To find the
nubmer to call your local TAC, go to
www.irs.gov/uac/Contact-Your-LocalIRS-Office-1 or look in the phone book
under “United States Government,
Internal Revenue Service.”

Instructions for Form 1040NR-EZ (2012)

If you wish to write instead of
call, please address your letter
to:
Internal Revenue Service
International Section
Philadelphia, PA 19255-0725
U.S.A.
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

Instructions for Form 1040NR-EZ (2012)

U.S. Embassy
2 Avenue Gabriel
75382 Paris Cedex 08
France
Tel. {33} (1) 4312-2555
Fax {33} (1) 4312-2303

IRS Videos
The IRS Video portal at
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.

Taxpayer Assistance
How can you get IRS tax forms and
publications?
You can download them from the IRS
website. Click on “Forms and
Publications” at IRS.gov.
In the United States, you can call
1-800-TAX-FORM (1-800-829-3676).
You can send your order to:
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
U.S.A.
You can pick them up in person from
our U.S. embassies and consulates
abroad (but only during the tax return
filing period).

Help for People With Disabilities
The TTY/TDD number for telephone
help is 1-800-829-4059. People who are
deaf, hard or hearing, or have a speech
disability and who have access to
TTY/TTD equipment can call
1-800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service
available atwww.gsa.gov/fedrelay.
Braille materials are available at libraries
that have special services for people
with disabilities.

Tax Services in Other Languages
To better serve taxpayers whose native
language is not English, we have
products and services in various
languages.
For Spanish speaking taxpayers, we
have Publication 17 (SP), El Impuesto
Federal sobre los Ingresos, and
www.irs.gov/espanol.
-17-

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
Centers provide
over-the-phone interpreter
assistance in more than 170 different
languages. To find the number see
Everyday Tax Solutions, earlier.

TIP

Death of a Taxpayer

If a taxpayer died before filing a return
for 2012, the taxpayer's personal
representative may have to file and sign
a return for that taxpayer. A personal
representative can be an executor,
administrator, or anyone who is in
charge of the deceased taxpayer's
property. If the deceased taxpayer did
not have to file a return but had tax
withheld, a return must be filed to get a
refund. The person who files the return
must enter “Deceased,” the deceased
taxpayer's name, and the date of death
across the top of the return. If this
information is not provided, it may delay
the processing of the return.
The personal representative should
promptly notify all payers of income,
including financial institutions, of the
taxpayer's death. This will ensure the
proper reporting of income earned by
the taxpayer's estate or heirs. A
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-EZ for
the decedent and attach 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.

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
U.S.A.
Or you can enclose the check with your
income tax return when you file. Do not
add your gift to any tax you may owe.
See the instructions for line 25, earlier,
for details on how to pay any tax you
owe.
You may be able to deduct this
gift on your 2013 tax return as a
charitable contribution. But you
must file Form 1040NR to do so.

TIP

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 7:00
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. Callers from Puerto
Rico will receive assistance from 8:00
a.m. to 8:00 p.m. local time.

TIP

If you want to check the status
of your 2012 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 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. People who are deaf,
hard or hearing, or have a speech
disability and who have access to
TTY/TTD equipment can call
1-800-829-4059.
Deaf or hard-of-hearing individuals
can also contact the IRS through relay
services such as the Federal Relay
Service at www.gsa.gov/fedrelay. 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.

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
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).”

TIP

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

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.

Order tax forms and
publications by phone.
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.

By law, you are responsible for
paying your share of federal income tax.

Tax help and questions. Call
1-800-829-1040. People who are deaf,

-18-

Instructions for Form 1040NR-EZ (2012)

hard of hearing, or have a speech
disability and who have access to
TTY/TTD equipment can call
1-800-829-4059.
National Taxpayer Advocate helpline. Call 1-877-777-4778.
Walk-in.
You can pick up some of the
most requested forms,
instructions, and publications at many
IRS offices, post offices, and libraries,
and from our U.S. embassies and
consulates abroad (but only during the
tax return filing period).
Mail.
You can order forms,
instructions, and publications
by sending an order to
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
U.S.A.
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 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 2013 and the
final release will ship early March 2013.
Other ways to get help. See Other
Ways to Get Help, earlier, for
information.
Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
We ask for the information on this form
to carry out U.S. Internal Revenue laws.
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 do not file a return, do not provide
requested information, or provide
fraudulent information, you may be
subject to penalties and 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.

States to permit review of the IRS. We
may disclose this 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.

This notice applies to all papers you
file with us and to any questions we
need to ask to complete, correct, or
process your return, or to figure and
collect your tax, interest, or penalties.

Keep this notice with your records. It
may help you if we ask for other
information. If you have any questions
about the rules for filing and giving
information, call or visit any IRS office.

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.

We welcome comments on forms.
If you have suggestions for making this
form simpler, we would be happy to
hear from you. You can email us at
taxforms@irs.gov. Please put “Forms
Comment” on the subject line. You can
also send us comments from
www.irs.gov/formspubs/. Select
“Comment on Tax Forms and
Publications” under “More Information.”
Or you can write to Internal Revenue
Service, Tax Products Coordinating
Committee, SE:W:CAR:M:T:M:S, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send
your return to this address. Instead, see
Where To File, earlier.

Generally, tax returns and return
information are confidential, as required
by section 6103. However, section 6103
allows or requires the IRS to disclose
the information 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 this information to the
Department of Treasury and contractors
for tax administration purposes; and to
other persons as necessary to obtain
information to determine the amount of
or to collect the tax you owe. We may
disclose this information to the
Comptroller General of the United

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 as
of November 2012 for taxpayers filing a
2012 Form 1040NR-EZ tax return. Time
spent and out-of-pocket costs are
presented separately.

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

5

.

Average Cost* (Dollars)

.

Average Time Burden (Hours)

$40

* Detail may not add to total due to rounding. Dollars rounded to the nearest $10.

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
Instructions for Form 1040NR-EZ (2012)

varying by taxpayer. The estimated
average time burden for all taxpayers
filing a Form 1040NR-EZ is 5 hours,
with an average cost of $40 per return.
-19-

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 on page 19.

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 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.

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
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).

-20-

Instructions for Form 1040NR-EZ (2012)

Example. Mr. Brown is single. His taxable income on line 14 of Form
1040NR-EZ is $23,250. First, he finds the $23,250-23,300 income
line. Next, he finds the “Single” column and reads down the column.
The amount shown where the income line and filing status column
meet is $3,056. This is the tax amount he should enter on line 15 of
Form 1040NR-EZ.

2012 Tax Table

If Form
1040NR-EZ,
line 14, is–

If Form
1040NR-EZ,
line 14, is–

And you are—

At
least

But
less
than

Single

Married filing
separately

At
least

.

.

.

.

Your tax is—
0
5
15
25
50
75

5
15
25
50
75
100

0
1
2
4
6
9

0
1
2
4
6
9

100
125
150
175

125
150
175
200

11
14
16
19

11
14
16
19

200
225
250
275

225
250
275
300

21
24
26
29

21
24
26
29

300
325
350
375

325
350
375
400

31
34
36
39

31
34
36
39

400
425
450
475

425
450
475
500

41
44
46
49

41
44
46
49

500
525
550
575

525
550
575
600

51
54
56
59

51
54
56
59

600
625
650
675

625
650
675
700

61
64
66
69

61
64
66
69

700
725
750
775

725
750
775
800

71
74
76
79

71
74
76
79

800
825
850
875

825
850
875
900

81
84
86
89

81
84
86
89

900
925
950
975

925
950
975
1,000

91
94
96
99

91
94
96
99

Single

Married filing
separately
Your tax is—

1,000

But
less
than

23,200
23,250
23,300
23,350

At
least

Single

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

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

At
least

Married
filing
separately

Your tax is—
3,049
3,056
3,064
3,071

3,049
3,056
3,064
3,071

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

2,000

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

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

101
104
106
109

101
104
106
109

2,000
2,025
2,050
2,075

2,025
2,050
2,075
2,100

201
204
206
209

201
204
206
209

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

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

111
114
116
119

111
114
116
119

2,100
2,125
2,150
2,175

2,125
2,150
2,175
2,200

211
214
216
219

211
214
216
219

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

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

121
124
126
129

121
124
126
129

2,200
2,225
2,250
2,275

2,225
2,250
2,275
2,300

221
224
226
229

221
224
226
229

1,300
1,325
1,350
1,375

1,325
1,350
1,375
1,400

131
134
136
139

131
134
136
139

2,300
2,325
2,350
2,375

2,325
2,350
2,375
2,400

231
234
236
239

231
234
236
239

1,400
1,425
1,450
1,475

1,425
1,450
1,475
1,500

141
144
146
149

141
144
146
149

2,400
2,425
2,450
2,475

2,425
2,450
2,475
2,500

241
244
246
249

241
244
246
249

1,500
1,525
1,550
1,575

1,525
1,550
1,575
1,600

151
154
156
159

151
154
156
159

2,500
2,525
2,550
2,575

2,525
2,550
2,575
2,600

251
254
256
259

251
254
256
259

1,600
1,625
1,650
1,675

1,625
1,650
1,675
1,700

161
164
166
169

161
164
166
169

2,600
2,625
2,650
2,675

2,625
2,650
2,675
2,700

261
264
266
269

261
264
266
269

1,700
1,725
1,750
1,775

1,725
1,750
1,775
1,800

171
174
176
179

171
174
176
179

2,700
2,725
2,750
2,775

2,725
2,750
2,775
2,800

271
274
276
279

271
274
276
279

1,800
1,825
1,850
1,875

1,825
1,850
1,875
1,900

181
184
186
189

181
184
186
189

2,800
2,825
2,850
2,875

2,825
2,850
2,875
2,900

281
284
286
289

281
284
286
289

1,900
1,925
1,950
1,975

1,925
1,950
1,975
2,000

191
194
196
199

191
194
196
199

2,900
2,925
2,950
2,975

2,925
2,950
2,975
3,000

291
294
296
299

291
294
296
299

(Continued)

-21-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

3,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

6,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

9,000

3,000
3,050
3,100
3,150

3,050
3,100
3,150
3,200

303
308
313
318

303
308
313
318

6,000
6,050
6,100
6,150

6,050
6,100
6,150
6,200

603
608
613
618

603
608
613
618

9,000
9,050
9,100
9,150

9,050
9,100
9,150
9,200

919
926
934
941

919
926
934
941

3,200
3,250
3,300
3,350

3,250
3,300
3,350
3,400

323
328
333
338

323
328
333
338

6,200
6,250
6,300
6,350

6,250
6,300
6,350
6,400

623
628
633
638

623
628
633
638

9,200
9,250
9,300
9,350

9,250
9,300
9,350
9,400

949
956
964
971

949
956
964
971

3,400
3,450
3,500
3,550

3,450
3,500
3,550
3,600

343
348
353
358

343
348
353
358

6,400
6,450
6,500
6,550

6,450
6,500
6,550
6,600

643
648
653
658

643
648
653
658

9,400
9,450
9,500
9,550

9,450
9,500
9,550
9,600

979
986
994
1,001

979
986
994
1,001

3,600
3,650
3,700
3,750

3,650
3,700
3,750
3,800

363
368
373
378

363
368
373
378

6,600
6,650
6,700
6,750

6,650
6,700
6,750
6,800

663
668
673
678

663
668
673
678

9,600
9,650
9,700
9,750

9,650
9,700
9,750
9,800

1,009
1,016
1,024
1,031

1,009
1,016
1,024
1,031

3,800
3,850
3,900
3,950

3,850
3,900
3,950
4,000

383
388
393
398

383
388
393
398

6,800
6,850
6,900
6,950

6,850
6,900
6,950
7,000

683
688
693
698

683
688
693
698

9,800
9,850
9,900
9,950

9,850
9,900
9,950
10,000

1,039
1,046
1,054
1,061

1,039
1,046
1,054
1,061

10,000

7,000

4,000
4,000
4,050
4,100
4,150

4,050
4,100
4,150
4,200

403
408
413
418

403
408
413
418

7,000
7,050
7,100
7,150

7,050
7,100
7,150
7,200

703
708
713
718

703
708
713
718

10,000
10,050
10,100
10,150

10,050
10,100
10,150
10,200

1,069
1,076
1,084
1,091

1,069
1,076
1,084
1,091

4,200
4,250
4,300
4,350

4,250
4,300
4,350
4,400

423
428
433
438

423
428
433
438

7,200
7,250
7,300
7,350

7,250
7,300
7,350
7,400

723
728
733
738

723
728
733
738

10,200
10,250
10,300
10,350

10,250
10,300
10,350
10,400

1,099
1,106
1,114
1,121

1,099
1,106
1,114
1,121

4,400
4,450
4,500
4,550

4,450
4,500
4,550
4,600

443
448
453
458

443
448
453
458

7,400
7,450
7,500
7,550

7,450
7,500
7,550
7,600

743
748
753
758

743
748
753
758

10,400
10,450
10,500
10,550

10,450
10,500
10,550
10,600

1,129
1,136
1,144
1,151

1,129
1,136
1,144
1,151

4,600
4,650
4,700
4,750

4,650
4,700
4,750
4,800

463
468
473
478

463
468
473
478

7,600
7,650
7,700
7,750

7,650
7,700
7,750
7,800

763
768
773
778

763
768
773
778

10,600
10,650
10,700
10,750

10,650
10,700
10,750
10,800

1,159
1,166
1,174
1,181

1,159
1,166
1,174
1,181

4,800
4,850
4,900
4,950

4,850
4,900
4,950
5,000

483
488
493
498

483
488
493
498

7,800
7,850
7,900
7,950

7,850
7,900
7,950
8,000

783
788
793
798

783
788
793
798

10,800
10,850
10,900
10,950

10,850
10,900
10,950
11,000

1,189
1,196
1,204
1,211

1,189
1,196
1,204
1,211

11,000

8,000

5,000
5,000
5,050
5,100
5,150

5,050
5,100
5,150
5,200

503
508
513
518

503
508
513
518

8,000
8,050
8,100
8,150

8,050
8,100
8,150
8,200

803
808
813
818

803
808
813
818

11,000
11,050
11,100
11,150

11,050
11,100
11,150
11,200

1,219
1,226
1,234
1,241

1,219
1,226
1,234
1,241

5,200
5,250
5,300
5,350

5,250
5,300
5,350
5,400

523
528
533
538

523
528
533
538

8,200
8,250
8,300
8,350

8,250
8,300
8,350
8,400

823
828
833
838

823
828
833
838

11,200
11,250
11,300
11,350

11,250
11,300
11,350
11,400

1,249
1,256
1,264
1,271

1,249
1,256
1,264
1,271

5,400
5,450
5,500
5,550

5,450
5,500
5,550
5,600

543
548
553
558

543
548
553
558

8,400
8,450
8,500
8,550

8,450
8,500
8,550
8,600

843
848
853
858

843
848
853
858

11,400
11,450
11,500
11,550

11,450
11,500
11,550
11,600

1,279
1,286
1,294
1,301

1,279
1,286
1,294
1,301

5,600
5,650
5,700
5,750

5,650
5,700
5,750
5,800

563
568
573
578

563
568
573
578

8,600
8,650
8,700
8,750

8,650
8,700
8,750
8,800

863
868
874
881

863
868
874
881

11,600
11,650
11,700
11,750

11,650
11,700
11,750
11,800

1,309
1,316
1,324
1,331

1,309
1,316
1,324
1,331

5,800
5,850
5,900
5,950

5,850
5,900
5,950
6,000

583
588
593
598

583
588
593
598

8,800
8,850
8,900
8,950

8,850
8,900
8,950
9,000

889
896
904
911

889
896
904
911

11,800
11,850
11,900
11,950

11,850
11,900
11,950
12,000

1,339
1,346
1,354
1,361

1,339
1,346
1,354
1,361

(Continued)

-22-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

12,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

15,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

18,000

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

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

1,369
1,376
1,384
1,391

1,369
1,376
1,384
1,391

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

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

1,819
1,826
1,834
1,841

1,819
1,826
1,834
1,841

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

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

2,269
2,276
2,284
2,291

2,269
2,276
2,284
2,291

12,200
12,250
12,300
12,350

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

1,399
1,406
1,414
1,421

1,399
1,406
1,414
1,421

15,200
15,250
15,300
15,350

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

1,849
1,856
1,864
1,871

1,849
1,856
1,864
1,871

18,200
18,250
18,300
18,350

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

2,299
2,306
2,314
2,321

2,299
2,306
2,314
2,321

12,400
12,450
12,500
12,550

12,450
12,500
12,550
12,600

1,429
1,436
1,444
1,451

1,429
1,436
1,444
1,451

15,400
15,450
15,500
15,550

15,450
15,500
15,550
15,600

1,879
1,886
1,894
1,901

1,879
1,886
1,894
1,901

18,400
18,450
18,500
18,550

18,450
18,500
18,550
18,600

2,329
2,336
2,344
2,351

2,329
2,336
2,344
2,351

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

12,650
12,700
12,750
12,800

1,459
1,466
1,474
1,481

1,459
1,466
1,474
1,481

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

15,650
15,700
15,750
15,800

1,909
1,916
1,924
1,931

1,909
1,916
1,924
1,931

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

18,650
18,700
18,750
18,800

2,359
2,366
2,374
2,381

2,359
2,366
2,374
2,381

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

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

1,489
1,496
1,504
1,511

1,489
1,496
1,504
1,511

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

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

1,939
1,946
1,954
1,961

1,939
1,946
1,954
1,961

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

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

2,389
2,396
2,404
2,411

2,389
2,396
2,404
2,411

19,000

16,000

13,000
13,000
13,050
13,100
13,150

13,050
13,100
13,150
13,200

1,519
1,526
1,534
1,541

1,519
1,526
1,534
1,541

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

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

1,969
1,976
1,984
1,991

1,969
1,976
1,984
1,991

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

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

2,419
2,426
2,434
2,441

2,419
2,426
2,434
2,441

13,200
13,250
13,300
13,350

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

1,549
1,556
1,564
1,571

1,549
1,556
1,564
1,571

16,200
16,250
16,300
16,350

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

1,999
2,006
2,014
2,021

1,999
2,006
2,014
2,021

19,200
19,250
19,300
19,350

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

2,449
2,456
2,464
2,471

2,449
2,456
2,464
2,471

13,400
13,450
13,500
13,550

13,450
13,500
13,550
13,600

1,579
1,586
1,594
1,601

1,579
1,586
1,594
1,601

16,400
16,450
16,500
16,550

16,450
16,500
16,550
16,600

2,029
2,036
2,044
2,051

2,029
2,036
2,044
2,051

19,400
19,450
19,500
19,550

19,450
19,500
19,550
19,600

2,479
2,486
2,494
2,501

2,479
2,486
2,494
2,501

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

13,650
13,700
13,750
13,800

1,609
1,616
1,624
1,631

1,609
1,616
1,624
1,631

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

16,650
16,700
16,750
16,800

2,059
2,066
2,074
2,081

2,059
2,066
2,074
2,081

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

19,650
19,700
19,750
19,800

2,509
2,516
2,524
2,531

2,509
2,516
2,524
2,531

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

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

1,639
1,646
1,654
1,661

1,639
1,646
1,654
1,661

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

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

2,089
2,096
2,104
2,111

2,089
2,096
2,104
2,111

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

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

2,539
2,546
2,554
2,561

2,539
2,546
2,554
2,561

20,000

17,000

14,000
14,000
14,050
14,100
14,150

14,050
14,100
14,150
14,200

1,669
1,676
1,684
1,691

1,669
1,676
1,684
1,691

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

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

2,119
2,126
2,134
2,141

2,119
2,126
2,134
2,141

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

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

2,569
2,576
2,584
2,591

2,569
2,576
2,584
2,591

14,200
14,250
14,300
14,350

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

1,699
1,706
1,714
1,721

1,699
1,706
1,714
1,721

17,200
17,250
17,300
17,350

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

2,149
2,156
2,164
2,171

2,149
2,156
2,164
2,171

20,200
20,250
20,300
20,350

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

2,599
2,606
2,614
2,621

2,599
2,606
2,614
2,621

14,400
14,450
14,500
14,550

14,450
14,500
14,550
14,600

1,729
1,736
1,744
1,751

1,729
1,736
1,744
1,751

17,400
17,450
17,500
17,550

17,450
17,500
17,550
17,600

2,179
2,186
2,194
2,201

2,179
2,186
2,194
2,201

20,400
20,450
20,500
20,550

20,450
20,500
20,550
20,600

2,629
2,636
2,644
2,651

2,629
2,636
2,644
2,651

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

14,650
14,700
14,750
14,800

1,759
1,766
1,774
1,781

1,759
1,766
1,774
1,781

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

17,650
17,700
17,750
17,800

2,209
2,216
2,224
2,231

2,209
2,216
2,224
2,231

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

20,650
20,700
20,750
20,800

2,659
2,666
2,674
2,681

2,659
2,666
2,674
2,681

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

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

1,789
1,796
1,804
1,811

1,789
1,796
1,804
1,811

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

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

2,239
2,246
2,254
2,261

2,239
2,246
2,254
2,261

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

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

2,689
2,696
2,704
2,711

2,689
2,696
2,704
2,711

(Continued)

-23-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

21,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

24,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

27,000

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

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

2,719
2,726
2,734
2,741

2,719
2,726
2,734
2,741

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

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

3,169
3,176
3,184
3,191

3,169
3,176
3,184
3,191

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

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

3,619
3,626
3,634
3,641

3,619
3,626
3,634
3,641

21,200
21,250
21,300
21,350

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

2,749
2,756
2,764
2,771

2,749
2,756
2,764
2,771

24,200
24,250
24,300
24,350

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

3,199
3,206
3,214
3,221

3,199
3,206
3,214
3,221

27,200
27,250
27,300
27,350

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

3,649
3,656
3,664
3,671

3,649
3,656
3,664
3,671

21,400
21,450
21,500
21,550

21,450
21,500
21,550
21,600

2,779
2,786
2,794
2,801

2,779
2,786
2,794
2,801

24,400
24,450
24,500
24,550

24,450
24,500
24,550
24,600

3,229
3,236
3,244
3,251

3,229
3,236
3,244
3,251

27,400
27,450
27,500
27,550

27,450
27,500
27,550
27,600

3,679
3,686
3,694
3,701

3,679
3,686
3,694
3,701

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

21,650
21,700
21,750
21,800

2,809
2,816
2,824
2,831

2,809
2,816
2,824
2,831

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

24,650
24,700
24,750
24,800

3,259
3,266
3,274
3,281

3,259
3,266
3,274
3,281

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

27,650
27,700
27,750
27,800

3,709
3,716
3,724
3,731

3,709
3,716
3,724
3,731

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

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

2,839
2,846
2,854
2,861

2,839
2,846
2,854
2,861

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

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

3,289
3,296
3,304
3,311

3,289
3,296
3,304
3,311

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

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

3,739
3,746
3,754
3,761

3,739
3,746
3,754
3,761

28,000

25,000

22,000
22,000
22,050
22,100
22,150

22,050
22,100
22,150
22,200

2,869
2,876
2,884
2,891

2,869
2,876
2,884
2,891

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

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

3,319
3,326
3,334
3,341

3,319
3,326
3,334
3,341

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

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

3,769
3,776
3,784
3,791

3,769
3,776
3,784
3,791

22,200
22,250
22,300
22,350

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

2,899
2,906
2,914
2,921

2,899
2,906
2,914
2,921

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

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

3,349
3,356
3,364
3,371

3,349
3,356
3,364
3,371

28,200
28,250
28,300
28,350

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

3,799
3,806
3,814
3,821

3,799
3,806
3,814
3,821

22,400
22,450
22,500
22,550

22,450
22,500
22,550
22,600

2,929
2,936
2,944
2,951

2,929
2,936
2,944
2,951

25,400
25,450
25,500
25,550

25,450
25,500
25,550
25,600

3,379
3,386
3,394
3,401

3,379
3,386
3,394
3,401

28,400
28,450
28,500
28,550

28,450
28,500
28,550
28,600

3,829
3,836
3,844
3,851

3,829
3,836
3,844
3,851

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

22,650
22,700
22,750
22,800

2,959
2,966
2,974
2,981

2,959
2,966
2,974
2,981

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

25,650
25,700
25,750
25,800

3,409
3,416
3,424
3,431

3,409
3,416
3,424
3,431

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

28,650
28,700
28,750
28,800

3,859
3,866
3,874
3,881

3,859
3,866
3,874
3,881

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

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

2,989
2,996
3,004
3,011

2,989
2,996
3,004
3,011

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

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

3,439
3,446
3,454
3,461

3,439
3,446
3,454
3,461

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

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

3,889
3,896
3,904
3,911

3,889
3,896
3,904
3,911

29,000

26,000

23,000
23,000
23,050
23,100
23,150

23,050
23,100
23,150
23,200

3,019
3,026
3,034
3,041

3,019
3,026
3,034
3,041

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

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

3,469
3,476
3,484
3,491

3,469
3,476
3,484
3,491

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

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

3,919
3,926
3,934
3,941

3,919
3,926
3,934
3,941

23,200
23,250
23,300
23,350

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

3,049
3,056
3,064
3,071

3,049
3,056
3,064
3,071

26,200
26,250
26,300
26,350

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

3,499
3,506
3,514
3,521

3,499
3,506
3,514
3,521

29,200
29,250
29,300
29,350

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

3,949
3,956
3,964
3,971

3,949
3,956
3,964
3,971

23,400
23,450
23,500
23,550

23,450
23,500
23,550
23,600

3,079
3,086
3,094
3,101

3,079
3,086
3,094
3,101

26,400
26,450
26,500
26,550

26,450
26,500
26,550
26,600

3,529
3,536
3,544
3,551

3,529
3,536
3,544
3,551

29,400
29,450
29,500
29,550

29,450
29,500
29,550
29,600

3,979
3,986
3,994
4,001

3,979
3,986
3,994
4,001

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

23,650
23,700
23,750
23,800

3,109
3,116
3,124
3,131

3,109
3,116
3,124
3,131

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

26,650
26,700
26,750
26,800

3,559
3,566
3,574
3,581

3,559
3,566
3,574
3,581

29,600
29,650
29,700
29,750

29,650
29,700
29,750
29,800

4,009
4,016
4,024
4,031

4,009
4,016
4,024
4,031

23,800
23,850
23,900
23,950

23,850
23,900
23,950
24,000

3,139
3,146
3,154
3,161

3,139
3,146
3,154
3,161

26,800
26,850
26,900
26,950

26,850
26,900
26,950
27,000

3,589
3,596
3,604
3,611

3,589
3,596
3,604
3,611

29,800
29,850
29,900
29,950

29,850
29,900
29,950
30,000

4,039
4,046
4,054
4,061

4,039
4,046
4,054
4,061

(Continued)

-24-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

30,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

33,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

36,000

30,000
30,050
30,100
30,150

30,050
30,100
30,150
30,200

4,069
4,076
4,084
4,091

4,069
4,076
4,084
4,091

33,000
33,050
33,100
33,150

33,050
33,100
33,150
33,200

4,519
4,526
4,534
4,541

4,519
4,526
4,534
4,541

36,000
36,050
36,100
36,150

36,050
36,100
36,150
36,200

5,036
5,049
5,061
5,074

5,036
5,049
5,061
5,074

30,200
30,250
30,300
30,350

30,250
30,300
30,350
30,400

4,099
4,106
4,114
4,121

4,099
4,106
4,114
4,121

33,200
33,250
33,300
33,350

33,250
33,300
33,350
33,400

4,549
4,556
4,564
4,571

4,549
4,556
4,564
4,571

36,200
36,250
36,300
36,350

36,250
36,300
36,350
36,400

5,086
5,099
5,111
5,124

5,086
5,099
5,111
5,124

30,400
30,450
30,500
30,550

30,450
30,500
30,550
30,600

4,129
4,136
4,144
4,151

4,129
4,136
4,144
4,151

33,400
33,450
33,500
33,550

33,450
33,500
33,550
33,600

4,579
4,586
4,594
4,601

4,579
4,586
4,594
4,601

36,400
36,450
36,500
36,550

36,450
36,500
36,550
36,600

5,136
5,149
5,161
5,174

5,136
5,149
5,161
5,174

30,600
30,650
30,700
30,750

30,650
30,700
30,750
30,800

4,159
4,166
4,174
4,181

4,159
4,166
4,174
4,181

33,600
33,650
33,700
33,750

33,650
33,700
33,750
33,800

4,609
4,616
4,624
4,631

4,609
4,616
4,624
4,631

36,600
36,650
36,700
36,750

36,650
36,700
36,750
36,800

5,186
5,199
5,211
5,224

5,186
5,199
5,211
5,224

30,800
30,850
30,900
30,950

30,850
30,900
30,950
31,000

4,189
4,196
4,204
4,211

4,189
4,196
4,204
4,211

33,800
33,850
33,900
33,950

33,850
33,900
33,950
34,000

4,639
4,646
4,654
4,661

4,639
4,646
4,654
4,661

36,800
36,850
36,900
36,950

36,850
36,900
36,950
37,000

5,236
5,249
5,261
5,274

5,236
5,249
5,261
5,274

37,000

34,000

31,000
31,000
31,050
31,100
31,150

31,050
31,100
31,150
31,200

4,219
4,226
4,234
4,241

4,219
4,226
4,234
4,241

34,000
34,050
34,100
34,150

34,050
34,100
34,150
34,200

4,669
4,676
4,684
4,691

4,669
4,676
4,684
4,691

37,000
37,050
37,100
37,150

37,050
37,100
37,150
37,200

5,286
5,299
5,311
5,324

5,286
5,299
5,311
5,324

31,200
31,250
31,300
31,350

31,250
31,300
31,350
31,400

4,249
4,256
4,264
4,271

4,249
4,256
4,264
4,271

34,200
34,250
34,300
34,350

34,250
34,300
34,350
34,400

4,699
4,706
4,714
4,721

4,699
4,706
4,714
4,721

37,200
37,250
37,300
37,350

37,250
37,300
37,350
37,400

5,336
5,349
5,361
5,374

5,336
5,349
5,361
5,374

31,400
31,450
31,500
31,550

31,450
31,500
31,550
31,600

4,279
4,286
4,294
4,301

4,279
4,286
4,294
4,301

34,400
34,450
34,500
34,550

34,450
34,500
34,550
34,600

4,729
4,736
4,744
4,751

4,729
4,736
4,744
4,751

37,400
37,450
37,500
37,550

37,450
37,500
37,550
37,600

5,386
5,399
5,411
5,424

5,386
5,399
5,411
5,424

31,600
31,650
31,700
31,750

31,650
31,700
31,750
31,800

4,309
4,316
4,324
4,331

4,309
4,316
4,324
4,331

34,600
34,650
34,700
34,750

34,650
34,700
34,750
34,800

4,759
4,766
4,774
4,781

4,759
4,766
4,774
4,781

37,600
37,650
37,700
37,750

37,650
37,700
37,750
37,800

5,436
5,449
5,461
5,474

5,436
5,449
5,461
5,474

31,800
31,850
31,900
31,950

31,850
31,900
31,950
32,000

4,339
4,346
4,354
4,361

4,339
4,346
4,354
4,361

34,800
34,850
34,900
34,950

34,850
34,900
34,950
35,000

4,789
4,796
4,804
4,811

4,789
4,796
4,804
4,811

37,800
37,850
37,900
37,950

37,850
37,900
37,950
38,000

5,486
5,499
5,511
5,524

5,486
5,499
5,511
5,524

38,000

35,000

32,000
32,000
32,050
32,100
32,150

32,050
32,100
32,150
32,200

4,369
4,376
4,384
4,391

4,369
4,376
4,384
4,391

35,000
35,050
35,100
35,150

35,050
35,100
35,150
35,200

4,819
4,826
4,834
4,841

4,819
4,826
4,834
4,841

38,000
38,050
38,100
38,150

38,050
38,100
38,150
38,200

5,536
5,549
5,561
5,574

5,536
5,549
5,561
5,574

32,200
32,250
32,300
32,350

32,250
32,300
32,350
32,400

4,399
4,406
4,414
4,421

4,399
4,406
4,414
4,421

35,200
35,250
35,300
35,350

35,250
35,300
35,350
35,400

4,849
4,856
4,864
4,874

4,849
4,856
4,864
4,874

38,200
38,250
38,300
38,350

38,250
38,300
38,350
38,400

5,586
5,599
5,611
5,624

5,586
5,599
5,611
5,624

32,400
32,450
32,500
32,550

32,450
32,500
32,550
32,600

4,429
4,436
4,444
4,451

4,429
4,436
4,444
4,451

35,400
35,450
35,500
35,550

35,450
35,500
35,550
35,600

4,886
4,899
4,911
4,924

4,886
4,899
4,911
4,924

38,400
38,450
38,500
38,550

38,450
38,500
38,550
38,600

5,636
5,649
5,661
5,674

5,636
5,649
5,661
5,674

32,600
32,650
32,700
32,750

32,650
32,700
32,750
32,800

4,459
4,466
4,474
4,481

4,459
4,466
4,474
4,481

35,600
35,650
35,700
35,750

35,650
35,700
35,750
35,800

4,936
4,949
4,961
4,974

4,936
4,949
4,961
4,974

38,600
38,650
38,700
38,750

38,650
38,700
38,750
38,800

5,686
5,699
5,711
5,724

5,686
5,699
5,711
5,724

32,800
32,850
32,900
32,950

32,850
32,900
32,950
33,000

4,489
4,496
4,504
4,511

4,489
4,496
4,504
4,511

35,800
35,850
35,900
35,950

35,850
35,900
35,950
36,000

4,986
4,999
5,011
5,024

4,986
4,999
5,011
5,024

38,800
38,850
38,900
38,950

38,850
38,900
38,950
39,000

5,736
5,749
5,761
5,774

5,736
5,749
5,761
5,774

(Continued)

-25-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

39,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

42,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

45,000

39,000
39,050
39,100
39,150

39,050
39,100
39,150
39,200

5,786
5,799
5,811
5,824

5,786
5,799
5,811
5,824

42,000
42,050
42,100
42,150

42,050
42,100
42,150
42,200

6,536
6,549
6,561
6,574

6,536
6,549
6,561
6,574

45,000
45,050
45,100
45,150

45,050
45,100
45,150
45,200

7,286
7,299
7,311
7,324

7,286
7,299
7,311
7,324

39,200
39,250
39,300
39,350

39,250
39,300
39,350
39,400

5,836
5,849
5,861
5,874

5,836
5,849
5,861
5,874

42,200
42,250
42,300
42,350

42,250
42,300
42,350
42,400

6,586
6,599
6,611
6,624

6,586
6,599
6,611
6,624

45,200
45,250
45,300
45,350

45,250
45,300
45,350
45,400

7,336
7,349
7,361
7,374

7,336
7,349
7,361
7,374

39,400
39,450
39,500
39,550

39,450
39,500
39,550
39,600

5,886
5,899
5,911
5,924

5,886
5,899
5,911
5,924

42,400
42,450
42,500
42,550

42,450
42,500
42,550
42,600

6,636
6,649
6,661
6,674

6,636
6,649
6,661
6,674

45,400
45,450
45,500
45,550

45,450
45,500
45,550
45,600

7,386
7,399
7,411
7,424

7,386
7,399
7,411
7,424

39,600
39,650
39,700
39,750

39,650
39,700
39,750
39,800

5,936
5,949
5,961
5,974

5,936
5,949
5,961
5,974

42,600
42,650
42,700
42,750

42,650
42,700
42,750
42,800

6,686
6,699
6,711
6,724

6,686
6,699
6,711
6,724

45,600
45,650
45,700
45,750

45,650
45,700
45,750
45,800

7,436
7,449
7,461
7,474

7,436
7,449
7,461
7,474

39,800
39,850
39,900
39,950

39,850
39,900
39,950
40,000

5,986
5,999
6,011
6,024

5,986
5,999
6,011
6,024

42,800
42,850
42,900
42,950

42,850
42,900
42,950
43,000

6,736
6,749
6,761
6,774

6,736
6,749
6,761
6,774

45,800
45,850
45,900
45,950

45,850
45,900
45,950
46,000

7,486
7,499
7,511
7,524

7,486
7,499
7,511
7,524

46,000

43,000

40,000
40,000
40,050
40,100
40,150

40,050
40,100
40,150
40,200

6,036
6,049
6,061
6,074

6,036
6,049
6,061
6,074

43,000
43,050
43,100
43,150

43,050
43,100
43,150
43,200

6,786
6,799
6,811
6,824

6,786
6,799
6,811
6,824

46,000
46,050
46,100
46,150

46,050
46,100
46,150
46,200

7,536
7,549
7,561
7,574

7,536
7,549
7,561
7,574

40,200
40,250
40,300
40,350

40,250
40,300
40,350
40,400

6,086
6,099
6,111
6,124

6,086
6,099
6,111
6,124

43,200
43,250
43,300
43,350

43,250
43,300
43,350
43,400

6,836
6,849
6,861
6,874

6,836
6,849
6,861
6,874

46,200
46,250
46,300
46,350

46,250
46,300
46,350
46,400

7,586
7,599
7,611
7,624

7,586
7,599
7,611
7,624

40,400
40,450
40,500
40,550

40,450
40,500
40,550
40,600

6,136
6,149
6,161
6,174

6,136
6,149
6,161
6,174

43,400
43,450
43,500
43,550

43,450
43,500
43,550
43,600

6,886
6,899
6,911
6,924

6,886
6,899
6,911
6,924

46,400
46,450
46,500
46,550

46,450
46,500
46,550
46,600

7,636
7,649
7,661
7,674

7,636
7,649
7,661
7,674

40,600
40,650
40,700
40,750

40,650
40,700
40,750
40,800

6,186
6,199
6,211
6,224

6,186
6,199
6,211
6,224

43,600
43,650
43,700
43,750

43,650
43,700
43,750
43,800

6,936
6,949
6,961
6,974

6,936
6,949
6,961
6,974

46,600
46,650
46,700
46,750

46,650
46,700
46,750
46,800

7,686
7,699
7,711
7,724

7,686
7,699
7,711
7,724

40,800
40,850
40,900
40,950

40,850
40,900
40,950
41,000

6,236
6,249
6,261
6,274

6,236
6,249
6,261
6,274

43,800
43,850
43,900
43,950

43,850
43,900
43,950
44,000

6,986
6,999
7,011
7,024

6,986
6,999
7,011
7,024

46,800
46,850
46,900
46,950

46,850
46,900
46,950
47,000

7,736
7,749
7,761
7,774

7,736
7,749
7,761
7,774

47,000

44,000

41,000
41,000
41,050
41,100
41,150

41,050
41,100
41,150
41,200

6,286
6,299
6,311
6,324

6,286
6,299
6,311
6,324

44,000
44,050
44,100
44,150

44,050
44,100
44,150
44,200

7,036
7,049
7,061
7,074

7,036
7,049
7,061
7,074

47,000
47,050
47,100
47,150

47,050
47,100
47,150
47,200

7,786
7,799
7,811
7,824

7,786
7,799
7,811
7,824

41,200
41,250
41,300
41,350

41,250
41,300
41,350
41,400

6,336
6,349
6,361
6,374

6,336
6,349
6,361
6,374

44,200
44,250
44,300
44,350

44,250
44,300
44,350
44,400

7,086
7,099
7,111
7,124

7,086
7,099
7,111
7,124

47,200
47,250
47,300
47,350

47,250
47,300
47,350
47,400

7,836
7,849
7,861
7,874

7,836
7,849
7,861
7,874

41,400
41,450
41,500
41,550

41,450
41,500
41,550
41,600

6,386
6,399
6,411
6,424

6,386
6,399
6,411
6,424

44,400
44,450
44,500
44,550

44,450
44,500
44,550
44,600

7,136
7,149
7,161
7,174

7,136
7,149
7,161
7,174

47,400
47,450
47,500
47,550

47,450
47,500
47,550
47,600

7,886
7,899
7,911
7,924

7,886
7,899
7,911
7,924

41,600
41,650
41,700
41,750

41,650
41,700
41,750
41,800

6,436
6,449
6,461
6,474

6,436
6,449
6,461
6,474

44,600
44,650
44,700
44,750

44,650
44,700
44,750
44,800

7,186
7,199
7,211
7,224

7,186
7,199
7,211
7,224

47,600
47,650
47,700
47,750

47,650
47,700
47,750
47,800

7,936
7,949
7,961
7,974

7,936
7,949
7,961
7,974

41,800
41,850
41,900
41,950

41,850
41,900
41,950
42,000

6,486
6,499
6,511
6,524

6,486
6,499
6,511
6,524

44,800
44,850
44,900
44,950

44,850
44,900
44,950
45,000

7,236
7,249
7,261
7,274

7,236
7,249
7,261
7,274

47,800
47,850
47,900
47,950

47,850
47,900
47,950
48,000

7,986
7,999
8,011
8,024

7,986
7,999
8,011
8,024

(Continued)

-26-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

48,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

51,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

54,000

48,000
48,050
48,100
48,150

48,050
48,100
48,150
48,200

8,036
8,049
8,061
8,074

8,036
8,049
8,061
8,074

51,000
51,050
51,100
51,150

51,050
51,100
51,150
51,200

8,786
8,799
8,811
8,824

8,786
8,799
8,811
8,824

54,000
54,050
54,100
54,150

54,050
54,100
54,150
54,200

9,536
9,549
9,561
9,574

9,536
9,549
9,561
9,574

48,200
48,250
48,300
48,350

48,250
48,300
48,350
48,400

8,086
8,099
8,111
8,124

8,086
8,099
8,111
8,124

51,200
51,250
51,300
51,350

51,250
51,300
51,350
51,400

8,836
8,849
8,861
8,874

8,836
8,849
8,861
8,874

54,200
54,250
54,300
54,350

54,250
54,300
54,350
54,400

9,586
9,599
9,611
9,624

9,586
9,599
9,611
9,624

48,400
48,450
48,500
48,550

48,450
48,500
48,550
48,600

8,136
8,149
8,161
8,174

8,136
8,149
8,161
8,174

51,400
51,450
51,500
51,550

51,450
51,500
51,550
51,600

8,886
8,899
8,911
8,924

8,886
8,899
8,911
8,924

54,400
54,450
54,500
54,550

54,450
54,500
54,550
54,600

9,636
9,649
9,661
9,674

9,636
9,649
9,661
9,674

48,600
48,650
48,700
48,750

48,650
48,700
48,750
48,800

8,186
8,199
8,211
8,224

8,186
8,199
8,211
8,224

51,600
51,650
51,700
51,750

51,650
51,700
51,750
51,800

8,936
8,949
8,961
8,974

8,936
8,949
8,961
8,974

54,600
54,650
54,700
54,750

54,650
54,700
54,750
54,800

9,686
9,699
9,711
9,724

9,686
9,699
9,711
9,724

48,800
48,850
48,900
48,950

48,850
48,900
48,950
49,000

8,236
8,249
8,261
8,274

8,236
8,249
8,261
8,274

51,800
51,850
51,900
51,950

51,850
51,900
51,950
52,000

8,986
8,999
9,011
9,024

8,986
8,999
9,011
9,024

54,800
54,850
54,900
54,950

54,850
54,900
54,950
55,000

9,736
9,749
9,761
9,774

9,736
9,749
9,761
9,774

55,000

52,000

49,000
49,000
49,050
49,100
49,150

49,050
49,100
49,150
49,200

8,286
8,299
8,311
8,324

8,286
8,299
8,311
8,324

52,000
52,050
52,100
52,150

52,050
52,100
52,150
52,200

9,036
9,049
9,061
9,074

9,036
9,049
9,061
9,074

55,000
55,050
55,100
55,150

55,050
55,100
55,150
55,200

9,786
9,799
9,811
9,824

9,786
9,799
9,811
9,824

49,200
49,250
49,300
49,350

49,250
49,300
49,350
49,400

8,336
8,349
8,361
8,374

8,336
8,349
8,361
8,374

52,200
52,250
52,300
52,350

52,250
52,300
52,350
52,400

9,086
9,099
9,111
9,124

9,086
9,099
9,111
9,124

55,200
55,250
55,300
55,350

55,250
55,300
55,350
55,400

9,836
9,849
9,861
9,874

9,836
9,849
9,861
9,874

49,400
49,450
49,500
49,550

49,450
49,500
49,550
49,600

8,386
8,399
8,411
8,424

8,386
8,399
8,411
8,424

52,400
52,450
52,500
52,550

52,450
52,500
52,550
52,600

9,136
9,149
9,161
9,174

9,136
9,149
9,161
9,174

55,400
55,450
55,500
55,550

55,450
55,500
55,550
55,600

9,886
9,899
9,911
9,924

9,886
9,899
9,911
9,924

49,600
49,650
49,700
49,750

49,650
49,700
49,750
49,800

8,436
8,449
8,461
8,474

8,436
8,449
8,461
8,474

52,600
52,650
52,700
52,750

52,650
52,700
52,750
52,800

9,186
9,199
9,211
9,224

9,186
9,199
9,211
9,224

55,600
55,650
55,700
55,750

55,650
55,700
55,750
55,800

9,936
9,949
9,961
9,974

9,936
9,949
9,961
9,974

49,800
49,850
49,900
49,950

49,850
49,900
49,950
50,000

8,486
8,499
8,511
8,524

8,486
8,499
8,511
8,524

52,800
52,850
52,900
52,950

52,850
52,900
52,950
53,000

9,236
9,249
9,261
9,274

9,236
9,249
9,261
9,274

55,800
55,850
55,900
55,950

55,850
55,900
55,950
56,000

9,986
9,999
10,011
10,024

9,986
9,999
10,011
10,024

56,000

53,000

50,000
50,000
50,050
50,100
50,150

50,050
50,100
50,150
50,200

8,536
8,549
8,561
8,574

8,536
8,549
8,561
8,574

53,000
53,050
53,100
53,150

53,050
53,100
53,150
53,200

9,286
9,299
9,311
9,324

9,286
9,299
9,311
9,324

56,000
56,050
56,100
56,150

56,050
56,100
56,150
56,200

10,036
10,049
10,061
10,074

10,036
10,049
10,061
10,074

50,200
50,250
50,300
50,350

50,250
50,300
50,350
50,400

8,586
8,599
8,611
8,624

8,586
8,599
8,611
8,624

53,200
53,250
53,300
53,350

53,250
53,300
53,350
53,400

9,336
9,349
9,361
9,374

9,336
9,349
9,361
9,374

56,200
56,250
56,300
56,350

56,250
56,300
56,350
56,400

10,086
10,099
10,111
10,124

10,086
10,099
10,111
10,124

50,400
50,450
50,500
50,550

50,450
50,500
50,550
50,600

8,636
8,649
8,661
8,674

8,636
8,649
8,661
8,674

53,400
53,450
53,500
53,550

53,450
53,500
53,550
53,600

9,386
9,399
9,411
9,424

9,386
9,399
9,411
9,424

56,400
56,450
56,500
56,550

56,450
56,500
56,550
56,600

10,136
10,149
10,161
10,174

10,136
10,149
10,161
10,174

50,600
50,650
50,700
50,750

50,650
50,700
50,750
50,800

8,686
8,699
8,711
8,724

8,686
8,699
8,711
8,724

53,600
53,650
53,700
53,750

53,650
53,700
53,750
53,800

9,436
9,449
9,461
9,474

9,436
9,449
9,461
9,474

56,600
56,650
56,700
56,750

56,650
56,700
56,750
56,800

10,186
10,199
10,211
10,224

10,186
10,199
10,211
10,224

50,800
50,850
50,900
50,950

50,850
50,900
50,950
51,000

8,736
8,749
8,761
8,774

8,736
8,749
8,761
8,774

53,800
53,850
53,900
53,950

53,850
53,900
53,950
54,000

9,486
9,499
9,511
9,524

9,486
9,499
9,511
9,524

56,800
56,850
56,900
56,950

56,850
56,900
56,950
57,000

10,236
10,249
10,261
10,274

10,236
10,249
10,261
10,274

(Continued)

-27-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

57,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

60,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

63,000

57,000
57,050
57,100
57,150

57,050
57,100
57,150
57,200

10,286
10,299
10,311
10,324

10,286
10,299
10,311
10,324

60,000
60,050
60,100
60,150

60,050
60,100
60,150
60,200

11,036
11,049
11,061
11,074

11,036
11,049
11,061
11,074

63,000
63,050
63,100
63,150

63,050
63,100
63,150
63,200

11,786
11,799
11,811
11,824

11,786
11,799
11,811
11,824

57,200
57,250
57,300
57,350

57,250
57,300
57,350
57,400

10,336
10,349
10,361
10,374

10,336
10,349
10,361
10,374

60,200
60,250
60,300
60,350

60,250
60,300
60,350
60,400

11,086
11,099
11,111
11,124

11,086
11,099
11,111
11,124

63,200
63,250
63,300
63,350

63,250
63,300
63,350
63,400

11,836
11,849
11,861
11,874

11,836
11,849
11,861
11,874

57,400
57,450
57,500
57,550

57,450
57,500
57,550
57,600

10,386
10,399
10,411
10,424

10,386
10,399
10,411
10,424

60,400
60,450
60,500
60,550

60,450
60,500
60,550
60,600

11,136
11,149
11,161
11,174

11,136
11,149
11,161
11,174

63,400
63,450
63,500
63,550

63,450
63,500
63,550
63,600

11,886
11,899
11,911
11,924

11,886
11,899
11,911
11,924

57,600
57,650
57,700
57,750

57,650
57,700
57,750
57,800

10,436
10,449
10,461
10,474

10,436
10,449
10,461
10,474

60,600
60,650
60,700
60,750

60,650
60,700
60,750
60,800

11,186
11,199
11,211
11,224

11,186
11,199
11,211
11,224

63,600
63,650
63,700
63,750

63,650
63,700
63,750
63,800

11,936
11,949
11,961
11,974

11,936
11,949
11,961
11,974

57,800
57,850
57,900
57,950

57,850
57,900
57,950
58,000

10,486
10,499
10,511
10,524

10,486
10,499
10,511
10,524

60,800
60,850
60,900
60,950

60,850
60,900
60,950
61,000

11,236
11,249
11,261
11,274

11,236
11,249
11,261
11,274

63,800
63,850
63,900
63,950

63,850
63,900
63,950
64,000

11,986
11,999
12,011
12,024

11,986
11,999
12,011
12,024

64,000

61,000

58,000
58,000
58,050
58,100
58,150

58,050
58,100
58,150
58,200

10,536
10,549
10,561
10,574

10,536
10,549
10,561
10,574

61,000
61,050
61,100
61,150

61,050
61,100
61,150
61,200

11,286
11,299
11,311
11,324

11,286
11,299
11,311
11,324

64,000
64,050
64,100
64,150

64,050
64,100
64,150
64,200

12,036
12,049
12,061
12,074

12,036
12,049
12,061
12,074

58,200
58,250
58,300
58,350

58,250
58,300
58,350
58,400

10,586
10,599
10,611
10,624

10,586
10,599
10,611
10,624

61,200
61,250
61,300
61,350

61,250
61,300
61,350
61,400

11,336
11,349
11,361
11,374

11,336
11,349
11,361
11,374

64,200
64,250
64,300
64,350

64,250
64,300
64,350
64,400

12,086
12,099
12,111
12,124

12,086
12,099
12,111
12,124

58,400
58,450
58,500
58,550

58,450
58,500
58,550
58,600

10,636
10,649
10,661
10,674

10,636
10,649
10,661
10,674

61,400
61,450
61,500
61,550

61,450
61,500
61,550
61,600

11,386
11,399
11,411
11,424

11,386
11,399
11,411
11,424

64,400
64,450
64,500
64,550

64,450
64,500
64,550
64,600

12,136
12,149
12,161
12,174

12,136
12,149
12,161
12,174

58,600
58,650
58,700
58,750

58,650
58,700
58,750
58,800

10,686
10,699
10,711
10,724

10,686
10,699
10,711
10,724

61,600
61,650
61,700
61,750

61,650
61,700
61,750
61,800

11,436
11,449
11,461
11,474

11,436
11,449
11,461
11,474

64,600
64,650
64,700
64,750

64,650
64,700
64,750
64,800

12,186
12,199
12,211
12,224

12,186
12,199
12,211
12,224

58,800
58,850
58,900
58,950

58,850
58,900
58,950
59,000

10,736
10,749
10,761
10,774

10,736
10,749
10,761
10,774

61,800
61,850
61,900
61,950

61,850
61,900
61,950
62,000

11,486
11,499
11,511
11,524

11,486
11,499
11,511
11,524

64,800
64,850
64,900
64,950

64,850
64,900
64,950
65,000

12,236
12,249
12,261
12,274

12,236
12,249
12,261
12,274

65,000

62,000

59,000
59,000
59,050
59,100
59,150

59,050
59,100
59,150
59,200

10,786
10,799
10,811
10,824

10,786
10,799
10,811
10,824

62,000
62,050
62,100
62,150

62,050
62,100
62,150
62,200

11,536
11,549
11,561
11,574

11,536
11,549
11,561
11,574

65,000
65,050
65,100
65,150

65,050
65,100
65,150
65,200

12,286
12,299
12,311
12,324

12,286
12,299
12,311
12,324

59,200
59,250
59,300
59,350

59,250
59,300
59,350
59,400

10,836
10,849
10,861
10,874

10,836
10,849
10,861
10,874

62,200
62,250
62,300
62,350

62,250
62,300
62,350
62,400

11,586
11,599
11,611
11,624

11,586
11,599
11,611
11,624

65,200
65,250
65,300
65,350

65,250
65,300
65,350
65,400

12,336
12,349
12,361
12,374

12,336
12,349
12,361
12,374

59,400
59,450
59,500
59,550

59,450
59,500
59,550
59,600

10,886
10,899
10,911
10,924

10,886
10,899
10,911
10,924

62,400
62,450
62,500
62,550

62,450
62,500
62,550
62,600

11,636
11,649
11,661
11,674

11,636
11,649
11,661
11,674

65,400
65,450
65,500
65,550

65,450
65,500
65,550
65,600

12,386
12,399
12,411
12,424

12,386
12,399
12,411
12,424

59,600
59,650
59,700
59,750

59,650
59,700
59,750
59,800

10,936
10,949
10,961
10,974

10,936
10,949
10,961
10,974

62,600
62,650
62,700
62,750

62,650
62,700
62,750
62,800

11,686
11,699
11,711
11,724

11,686
11,699
11,711
11,724

65,600
65,650
65,700
65,750

65,650
65,700
65,750
65,800

12,436
12,449
12,461
12,474

12,436
12,449
12,461
12,474

59,800
59,850
59,900
59,950

59,850
59,900
59,950
60,000

10,986
10,999
11,011
11,024

10,986
10,999
11,011
11,024

62,800
62,850
62,900
62,950

62,850
62,900
62,950
63,000

11,736
11,749
11,761
11,774

11,736
11,749
11,761
11,774

65,800
65,850
65,900
65,950

65,850
65,900
65,950
66,000

12,486
12,499
12,511
12,524

12,486
12,499
12,511
12,524

(Continued)

-28-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

66,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

69,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

72,000

66,000
66,050
66,100
66,150

66,050
66,100
66,150
66,200

12,536
12,549
12,561
12,574

12,536
12,549
12,561
12,574

69,000
69,050
69,100
69,150

69,050
69,100
69,150
69,200

13,286
13,299
13,311
13,324

13,286
13,299
13,311
13,324

72,000
72,050
72,100
72,150

72,050
72,100
72,150
72,200

14,036
14,049
14,061
14,074

14,057
14,071
14,085
14,099

66,200
66,250
66,300
66,350

66,250
66,300
66,350
66,400

12,586
12,599
12,611
12,624

12,586
12,599
12,611
12,624

69,200
69,250
69,300
69,350

69,250
69,300
69,350
69,400

13,336
13,349
13,361
13,374

13,336
13,349
13,361
13,374

72,200
72,250
72,300
72,350

72,250
72,300
72,350
72,400

14,086
14,099
14,111
14,124

14,113
14,127
14,141
14,155

66,400
66,450
66,500
66,550

66,450
66,500
66,550
66,600

12,636
12,649
12,661
12,674

12,636
12,649
12,661
12,674

69,400
69,450
69,500
69,550

69,450
69,500
69,550
69,600

13,386
13,399
13,411
13,424

13,386
13,399
13,411
13,424

72,400
72,450
72,500
72,550

72,450
72,500
72,550
72,600

14,136
14,149
14,161
14,174

14,169
14,183
14,197
14,211

66,600
66,650
66,700
66,750

66,650
66,700
66,750
66,800

12,686
12,699
12,711
12,724

12,686
12,699
12,711
12,724

69,600
69,650
69,700
69,750

69,650
69,700
69,750
69,800

13,436
13,449
13,461
13,474

13,436
13,449
13,461
13,474

72,600
72,650
72,700
72,750

72,650
72,700
72,750
72,800

14,186
14,199
14,211
14,224

14,225
14,239
14,253
14,267

66,800
66,850
66,900
66,950

66,850
66,900
66,950
67,000

12,736
12,749
12,761
12,774

12,736
12,749
12,761
12,774

69,800
69,850
69,900
69,950

69,850
69,900
69,950
70,000

13,486
13,499
13,511
13,524

13,486
13,499
13,511
13,524

72,800
72,850
72,900
72,950

72,850
72,900
72,950
73,000

14,236
14,249
14,261
14,274

14,281
14,295
14,309
14,323

73,000

70,000

67,000
67,000
67,050
67,100
67,150

67,050
67,100
67,150
67,200

12,786
12,799
12,811
12,824

12,786
12,799
12,811
12,824

70,000
70,050
70,100
70,150

70,050
70,100
70,150
70,200

13,536
13,549
13,561
13,574

13,536
13,549
13,561
13,574

73,000
73,050
73,100
73,150

73,050
73,100
73,150
73,200

14,286
14,299
14,311
14,324

14,337
14,351
14,365
14,379

67,200
67,250
67,300
67,350

67,250
67,300
67,350
67,400

12,836
12,849
12,861
12,874

12,836
12,849
12,861
12,874

70,200
70,250
70,300
70,350

70,250
70,300
70,350
70,400

13,586
13,599
13,611
13,624

13,586
13,599
13,611
13,624

73,200
73,250
73,300
73,350

73,250
73,300
73,350
73,400

14,336
14,349
14,361
14,374

14,393
14,407
14,421
14,435

67,400
67,450
67,500
67,550

67,450
67,500
67,550
67,600

12,886
12,899
12,911
12,924

12,886
12,899
12,911
12,924

70,400
70,450
70,500
70,550

70,450
70,500
70,550
70,600

13,636
13,649
13,661
13,674

13,636
13,649
13,661
13,674

73,400
73,450
73,500
73,550

73,450
73,500
73,550
73,600

14,386
14,399
14,411
14,424

14,449
14,463
14,477
14,491

67,600
67,650
67,700
67,750

67,650
67,700
67,750
67,800

12,936
12,949
12,961
12,974

12,936
12,949
12,961
12,974

70,600
70,650
70,700
70,750

70,650
70,700
70,750
70,800

13,686
13,699
13,711
13,724

13,686
13,699
13,711
13,724

73,600
73,650
73,700
73,750

73,650
73,700
73,750
73,800

14,436
14,449
14,461
14,474

14,505
14,519
14,533
14,547

67,800
67,850
67,900
67,950

67,850
67,900
67,950
68,000

12,986
12,999
13,011
13,024

12,986
12,999
13,011
13,024

70,800
70,850
70,900
70,950

70,850
70,900
70,950
71,000

13,736
13,749
13,761
13,774

13,736
13,749
13,761
13,774

73,800
73,850
73,900
73,950

73,850
73,900
73,950
74,000

14,486
14,499
14,511
14,524

14,561
14,575
14,589
14,603

74,000

71,000

68,000
68,000
68,050
68,100
68,150

68,050
68,100
68,150
68,200

13,036
13,049
13,061
13,074

13,036
13,049
13,061
13,074

71,000
71,050
71,100
71,150

71,050
71,100
71,150
71,200

13,786
13,799
13,811
13,824

13,786
13,799
13,811
13,824

74,000
74,050
74,100
74,150

74,050
74,100
74,150
74,200

14,536
14,549
14,561
14,574

14,617
14,631
14,645
14,659

68,200
68,250
68,300
68,350

68,250
68,300
68,350
68,400

13,086
13,099
13,111
13,124

13,086
13,099
13,111
13,124

71,200
71,250
71,300
71,350

71,250
71,300
71,350
71,400

13,836
13,849
13,861
13,874

13,836
13,849
13,861
13,875

74,200
74,250
74,300
74,350

74,250
74,300
74,350
74,400

14,586
14,599
14,611
14,624

14,673
14,687
14,701
14,715

68,400
68,450
68,500
68,550

68,450
68,500
68,550
68,600

13,136
13,149
13,161
13,174

13,136
13,149
13,161
13,174

71,400
71,450
71,500
71,550

71,450
71,500
71,550
71,600

13,886
13,899
13,911
13,924

13,889
13,903
13,917
13,931

74,400
74,450
74,500
74,550

74,450
74,500
74,550
74,600

14,636
14,649
14,661
14,674

14,729
14,743
14,757
14,771

68,600
68,650
68,700
68,750

68,650
68,700
68,750
68,800

13,186
13,199
13,211
13,224

13,186
13,199
13,211
13,224

71,600
71,650
71,700
71,750

71,650
71,700
71,750
71,800

13,936
13,949
13,961
13,974

13,945
13,959
13,973
13,987

74,600
74,650
74,700
74,750

74,650
74,700
74,750
74,800

14,686
14,699
14,711
14,724

14,785
14,799
14,813
14,827

68,800
68,850
68,900
68,950

68,850
68,900
68,950
69,000

13,236
13,249
13,261
13,274

13,236
13,249
13,261
13,274

71,800
71,850
71,900
71,950

71,850
71,900
71,950
72,000

13,986
13,999
14,011
14,024

14,001
14,015
14,029
14,043

74,800
74,850
74,900
74,950

74,850
74,900
74,950
75,000

14,736
14,749
14,761
14,774

14,841
14,855
14,869
14,883

(Continued)

-29-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

75,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

78,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

81,000

75,000
75,050
75,100
75,150

75,050
75,100
75,150
75,200

14,786
14,799
14,811
14,824

14,897
14,911
14,925
14,939

78,000
78,050
78,100
78,150

78,050
78,100
78,150
78,200

15,536
15,549
15,561
15,574

15,737
15,751
15,765
15,779

81,000
81,050
81,100
81,150

81,050
81,100
81,150
81,200

16,286
16,299
16,311
16,324

16,577
16,591
16,605
16,619

75,200
75,250
75,300
75,350

75,250
75,300
75,350
75,400

14,836
14,849
14,861
14,874

14,953
14,967
14,981
14,995

78,200
78,250
78,300
78,350

78,250
78,300
78,350
78,400

15,586
15,599
15,611
15,624

15,793
15,807
15,821
15,835

81,200
81,250
81,300
81,350

81,250
81,300
81,350
81,400

16,336
16,349
16,361
16,374

16,633
16,647
16,661
16,675

75,400
75,450
75,500
75,550

75,450
75,500
75,550
75,600

14,886
14,899
14,911
14,924

15,009
15,023
15,037
15,051

78,400
78,450
78,500
78,550

78,450
78,500
78,550
78,600

15,636
15,649
15,661
15,674

15,849
15,863
15,877
15,891

81,400
81,450
81,500
81,550

81,450
81,500
81,550
81,600

16,386
16,399
16,411
16,424

16,689
16,703
16,717
16,731

75,600
75,650
75,700
75,750

75,650
75,700
75,750
75,800

14,936
14,949
14,961
14,974

15,065
15,079
15,093
15,107

78,600
78,650
78,700
78,750

78,650
78,700
78,750
78,800

15,686
15,699
15,711
15,724

15,905
15,919
15,933
15,947

81,600
81,650
81,700
81,750

81,650
81,700
81,750
81,800

16,436
16,449
16,461
16,474

16,745
16,759
16,773
16,787

75,800
75,850
75,900
75,950

75,850
75,900
75,950
76,000

14,986
14,999
15,011
15,024

15,121
15,135
15,149
15,163

78,800
78,850
78,900
78,950

78,850
78,900
78,950
79,000

15,736
15,749
15,761
15,774

15,961
15,975
15,989
16,003

81,800
81,850
81,900
81,950

81,850
81,900
81,950
82,000

16,486
16,499
16,511
16,524

16,801
16,815
16,829
16,843

82,000

79,000

76,000
76,000
76,050
76,100
76,150

76,050
76,100
76,150
76,200

15,036
15,049
15,061
15,074

15,177
15,191
15,205
15,219

79,000
79,050
79,100
79,150

79,050
79,100
79,150
79,200

15,786
15,799
15,811
15,824

16,017
16,031
16,045
16,059

82,000
82,050
82,100
82,150

82,050
82,100
82,150
82,200

16,536
16,549
16,561
16,574

16,857
16,871
16,885
16,899

76,200
76,250
76,300
76,350

76,250
76,300
76,350
76,400

15,086
15,099
15,111
15,124

15,233
15,247
15,261
15,275

79,200
79,250
79,300
79,350

79,250
79,300
79,350
79,400

15,836
15,849
15,861
15,874

16,073
16,087
16,101
16,115

82,200
82,250
82,300
82,350

82,250
82,300
82,350
82,400

16,586
16,599
16,611
16,624

16,913
16,927
16,941
16,955

76,400
76,450
76,500
76,550

76,450
76,500
76,550
76,600

15,136
15,149
15,161
15,174

15,289
15,303
15,317
15,331

79,400
79,450
79,500
79,550

79,450
79,500
79,550
79,600

15,886
15,899
15,911
15,924

16,129
16,143
16,157
16,171

82,400
82,450
82,500
82,550

82,450
82,500
82,550
82,600

16,636
16,649
16,661
16,674

16,969
16,983
16,997
17,011

76,600
76,650
76,700
76,750

76,650
76,700
76,750
76,800

15,186
15,199
15,211
15,224

15,345
15,359
15,373
15,387

79,600
79,650
79,700
79,750

79,650
79,700
79,750
79,800

15,936
15,949
15,961
15,974

16,185
16,199
16,213
16,227

82,600
82,650
82,700
82,750

82,650
82,700
82,750
82,800

16,686
16,699
16,711
16,724

17,025
17,039
17,053
17,067

76,800
76,850
76,900
76,950

76,850
76,900
76,950
77,000

15,236
15,249
15,261
15,274

15,401
15,415
15,429
15,443

79,800
79,850
79,900
79,950

79,850
79,900
79,950
80,000

15,986
15,999
16,011
16,024

16,241
16,255
16,269
16,283

82,800
82,850
82,900
82,950

82,850
82,900
82,950
83,000

16,736
16,749
16,761
16,774

17,081
17,095
17,109
17,123

83,000

80,000

77,000
77,000
77,050
77,100
77,150

77,050
77,100
77,150
77,200

15,286
15,299
15,311
15,324

15,457
15,471
15,485
15,499

80,000
80,050
80,100
80,150

80,050
80,100
80,150
80,200

16,036
16,049
16,061
16,074

16,297
16,311
16,325
16,339

83,000
83,050
83,100
83,150

83,050
83,100
83,150
83,200

16,786
16,799
16,811
16,824

17,137
17,151
17,165
17,179

77,200
77,250
77,300
77,350

77,250
77,300
77,350
77,400

15,336
15,349
15,361
15,374

15,513
15,527
15,541
15,555

80,200
80,250
80,300
80,350

80,250
80,300
80,350
80,400

16,086
16,099
16,111
16,124

16,353
16,367
16,381
16,395

83,200
83,250
83,300
83,350

83,250
83,300
83,350
83,400

16,836
16,849
16,861
16,874

17,193
17,207
17,221
17,235

77,400
77,450
77,500
77,550

77,450
77,500
77,550
77,600

15,386
15,399
15,411
15,424

15,569
15,583
15,597
15,611

80,400
80,450
80,500
80,550

80,450
80,500
80,550
80,600

16,136
16,149
16,161
16,174

16,409
16,423
16,437
16,451

83,400
83,450
83,500
83,550

83,450
83,500
83,550
83,600

16,886
16,899
16,911
16,924

17,249
17,263
17,277
17,291

77,600
77,650
77,700
77,750

77,650
77,700
77,750
77,800

15,436
15,449
15,461
15,474

15,625
15,639
15,653
15,667

80,600
80,650
80,700
80,750

80,650
80,700
80,750
80,800

16,186
16,199
16,211
16,224

16,465
16,479
16,493
16,507

83,600
83,650
83,700
83,750

83,650
83,700
83,750
83,800

16,936
16,949
16,961
16,974

17,305
17,319
17,333
17,347

77,800
77,850
77,900
77,950

77,850
77,900
77,950
78,000

15,486
15,499
15,511
15,524

15,681
15,695
15,709
15,723

80,800
80,850
80,900
80,950

80,850
80,900
80,950
81,000

16,236
16,249
16,261
16,274

16,521
16,535
16,549
16,563

83,800
83,850
83,900
83,950

83,850
83,900
83,950
84,000

16,986
16,999
17,011
17,024

17,361
17,375
17,389
17,403

(Continued)

-30-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

84,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

87,000

At
least

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

90,000

84,000
84,050
84,100
84,150

84,050
84,100
84,150
84,200

17,036
17,049
17,061
17,074

17,417
17,431
17,445
17,459

87,000
87,050
87,100
87,150

87,050
87,100
87,150
87,200

17,828
17,842
17,856
17,870

18,257
18,271
18,285
18,299

90,000
90,050
90,100
90,150

90,050
90,100
90,150
90,200

18,668
18,682
18,696
18,710

19,097
19,111
19,125
19,139

84,200
84,250
84,300
84,350

84,250
84,300
84,350
84,400

17,086
17,099
17,111
17,124

17,473
17,487
17,501
17,515

87,200
87,250
87,300
87,350

87,250
87,300
87,350
87,400

17,884
17,898
17,912
17,926

18,313
18,327
18,341
18,355

90,200
90,250
90,300
90,350

90,250
90,300
90,350
90,400

18,724
18,738
18,752
18,766

19,153
19,167
19,181
19,195

84,400
84,450
84,500
84,550

84,450
84,500
84,550
84,600

17,136
17,149
17,161
17,174

17,529
17,543
17,557
17,571

87,400
87,450
87,500
87,550

87,450
87,500
87,550
87,600

17,940
17,954
17,968
17,982

18,369
18,383
18,397
18,411

90,400
90,450
90,500
90,550

90,450
90,500
90,550
90,600

18,780
18,794
18,808
18,822

19,209
19,223
19,237
19,251

84,600
84,650
84,700
84,750

84,650
84,700
84,750
84,800

17,186
17,199
17,211
17,224

17,585
17,599
17,613
17,627

87,600
87,650
87,700
87,750

87,650
87,700
87,750
87,800

17,996
18,010
18,024
18,038

18,425
18,439
18,453
18,467

90,600
90,650
90,700
90,750

90,650
90,700
90,750
90,800

18,836
18,850
18,864
18,878

19,265
19,279
19,293
19,307

84,800
84,850
84,900
84,950

84,850
84,900
84,950
85,000

17,236
17,249
17,261
17,274

17,641
17,655
17,669
17,683

87,800
87,850
87,900
87,950

87,850
87,900
87,950
88,000

18,052
18,066
18,080
18,094

18,481
18,495
18,509
18,523

90,800
90,850
90,900
90,950

90,850
90,900
90,950
91,000

18,892
18,906
18,920
18,934

19,321
19,335
19,349
19,363

91,000

88,000

85,000
85,000
85,050
85,100
85,150

85,050
85,100
85,150
85,200

17,286
17,299
17,311
17,324

17,697
17,711
17,725
17,739

88,000
88,050
88,100
88,150

88,050
88,100
88,150
88,200

18,108
18,122
18,136
18,150

18,537
18,551
18,565
18,579

91,000
91,050
91,100
91,150

91,050
91,100
91,150
91,200

18,948
18,962
18,976
18,990

19,377
19,391
19,405
19,419

85,200
85,250
85,300
85,350

85,250
85,300
85,350
85,400

17,336
17,349
17,361
17,374

17,753
17,767
17,781
17,795

88,200
88,250
88,300
88,350

88,250
88,300
88,350
88,400

18,164
18,178
18,192
18,206

18,593
18,607
18,621
18,635

91,200
91,250
91,300
91,350

91,250
91,300
91,350
91,400

19,004
19,018
19,032
19,046

19,433
19,447
19,461
19,475

85,400
85,450
85,500
85,550

85,450
85,500
85,550
85,600

17,386
17,399
17,411
17,424

17,809
17,823
17,837
17,851

88,400
88,450
88,500
88,550

88,450
88,500
88,550
88,600

18,220
18,234
18,248
18,262

18,649
18,663
18,677
18,691

91,400
91,450
91,500
91,550

91,450
91,500
91,550
91,600

19,060
19,074
19,088
19,102

19,489
19,503
19,517
19,531

85,600
85,650
85,700
85,750

85,650
85,700
85,750
85,800

17,436
17,450
17,464
17,478

17,865
17,879
17,893
17,907

88,600
88,650
88,700
88,750

88,650
88,700
88,750
88,800

18,276
18,290
18,304
18,318

18,705
18,719
18,733
18,747

91,600
91,650
91,700
91,750

91,650
91,700
91,750
91,800

19,116
19,130
19,144
19,158

19,545
19,559
19,573
19,587

85,800
85,850
85,900
85,950

85,850
85,900
85,950
86,000

17,492
17,506
17,520
17,534

17,921
17,935
17,949
17,963

88,800
88,850
88,900
88,950

88,850
88,900
88,950
89,000

18,332
18,346
18,360
18,374

18,761
18,775
18,789
18,803

91,800
91,850
91,900
91,950

91,850
91,900
91,950
92,000

19,172
19,186
19,200
19,214

19,601
19,615
19,629
19,643

92,000

89,000

86,000
86,000
86,050
86,100
86,150

86,050
86,100
86,150
86,200

17,548
17,562
17,576
17,590

17,977
17,991
18,005
18,019

89,000
89,050
89,100
89,150

89,050
89,100
89,150
89,200

18,388
18,402
18,416
18,430

18,817
18,831
18,845
18,859

92,000
92,050
92,100
92,150

92,050
92,100
92,150
92,200

19,228
19,242
19,256
19,270

19,657
19,671
19,685
19,699

86,200
86,250
86,300
86,350

86,250
86,300
86,350
86,400

17,604
17,618
17,632
17,646

18,033
18,047
18,061
18,075

89,200
89,250
89,300
89,350

89,250
89,300
89,350
89,400

18,444
18,458
18,472
18,486

18,873
18,887
18,901
18,915

92,200
92,250
92,300
92,350

92,250
92,300
92,350
92,400

19,284
19,298
19,312
19,326

19,713
19,727
19,741
19,755

86,400
86,450
86,500
86,550

86,450
86,500
86,550
86,600

17,660
17,674
17,688
17,702

18,089
18,103
18,117
18,131

89,400
89,450
89,500
89,550

89,450
89,500
89,550
89,600

18,500
18,514
18,528
18,542

18,929
18,943
18,957
18,971

92,400
92,450
92,500
92,550

92,450
92,500
92,550
92,600

19,340
19,354
19,368
19,382

19,769
19,783
19,797
19,811

86,600
86,650
86,700
86,750

86,650
86,700
86,750
86,800

17,716
17,730
17,744
17,758

18,145
18,159
18,173
18,187

89,600
89,650
89,700
89,750

89,650
89,700
89,750
89,800

18,556
18,570
18,584
18,598

18,985
18,999
19,013
19,027

92,600
92,650
92,700
92,750

92,650
92,700
92,750
92,800

19,396
19,410
19,424
19,438

19,825
19,839
19,853
19,867

86,800
86,850
86,900
86,950

86,850
86,900
86,950
87,000

17,772
17,786
17,800
17,814

18,201
18,215
18,229
18,243

89,800
89,850
89,900
89,950

89,850
89,900
89,950
90,000

18,612
18,626
18,640
18,654

19,041
19,055
19,069
19,083

92,800
92,850
92,900
92,950

92,850
92,900
92,950
93,000

19,452
19,466
19,480
19,494

19,881
19,895
19,909
19,923

(Continued)

-31-

If Form
1040NR-EZ,
line 14, is–
At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

93,000

At
least

If Form
1040NR-EZ,
line 14, is–

And you are—
But
less
than

Single

Married filing
separately
Your tax is—

96,000

And you are—

At
least

But
less
than

Single

Married filing
separately
Your tax is—

99,000

93,000
93,050
93,100
93,150

93,050
93,100
93,150
93,200

19,508
19,522
19,536
19,550

19,937
19,951
19,965
19,979

96,000
96,050
96,100
96,150

96,050
96,100
96,150
96,200

20,348
20,362
20,376
20,390

20,777
20,791
20,805
20,819

99,000
99,050
99,100
99,150

99,050
99,100
99,150
99,200

21,188
21,202
21,216
21,230

21,617
21,631
21,645
21,659

93,200
93,250
93,300
93,350

93,250
93,300
93,350
93,400

19,564
19,578
19,592
19,606

19,993
20,007
20,021
20,035

96,200
96,250
96,300
96,350

96,250
96,300
96,350
96,400

20,404
20,418
20,432
20,446

20,833
20,847
20,861
20,875

99,200
99,250
99,300
99,350

99,250
99,300
99,350
99,400

21,244
21,258
21,272
21,286

21,673
21,687
21,701
21,715

93,400
93,450
93,500
93,550

93,450
93,500
93,550
93,600

19,620
19,634
19,648
19,662

20,049
20,063
20,077
20,091

96,400
96,450
96,500
96,550

96,450
96,500
96,550
96,600

20,460
20,474
20,488
20,502

20,889
20,903
20,917
20,931

99,400
99,450
99,500
99,550

99,450
99,500
99,550
99,600

21,300
21,314
21,328
21,342

21,729
21,743
21,757
21,771

93,600
93,650
93,700
93,750

93,650
93,700
93,750
93,800

19,676
19,690
19,704
19,718

20,105
20,119
20,133
20,147

96,600
96,650
96,700
96,750

96,650
96,700
96,750
96,800

20,516
20,530
20,544
20,558

20,945
20,959
20,973
20,987

99,600
99,650
99,700
99,750

99,650
99,700
99,750
99,800

21,356
21,370
21,384
21,398

21,785
21,799
21,813
21,827

93,800
93,850
93,900
93,950

93,850
93,900
93,950
94,000

19,732
19,746
19,760
19,774

20,161
20,175
20,189
20,203

96,800
96,850
96,900
96,950

96,850
96,900
96,950
97,000

20,572
20,586
20,600
20,614

21,001
21,015
21,029
21,043

99,800
99,850
99,900
99,950

99,850
99,900
99,950
100,000

21,412
21,426
21,440
21,454

21,841
21,855
21,869
21,883

97,000

94,000
94,000
94,050
94,100
94,150

94,050
94,100
94,150
94,200

19,788
19,802
19,816
19,830

20,217
20,231
20,245
20,259

97,000
97,050
97,100
97,150

97,050
97,100
97,150
97,200

20,628
20,642
20,656
20,670

21,057
21,071
21,085
21,099

94,200
94,250
94,300
94,350

94,250
94,300
94,350
94,400

19,844
19,858
19,872
19,886

20,273
20,287
20,301
20,315

97,200
97,250
97,300
97,350

97,250
97,300
97,350
97,400

20,684
20,698
20,712
20,726

21,113
21,127
21,141
21,155

94,400
94,450
94,500
94,550

94,450
94,500
94,550
94,600

19,900
19,914
19,928
19,942

20,329
20,343
20,357
20,371

97,400
97,450
97,500
97,550

97,450
97,500
97,550
97,600

20,740
20,754
20,768
20,782

21,169
21,183
21,197
21,211

94,600
94,650
94,700
94,750

94,650
94,700
94,750
94,800

19,956
19,970
19,984
19,998

20,385
20,399
20,413
20,427

97,600
97,650
97,700
97,750

97,650
97,700
97,750
97,800

20,796
20,810
20,824
20,838

21,225
21,239
21,253
21,267

94,800
94,850
94,900
94,950

94,850
94,900
94,950
95,000

20,012
20,026
20,040
20,054

20,441
20,455
20,469
20,483

97,800
97,850
97,900
97,950

97,850
97,900
97,950
98,000

20,852
20,866
20,880
20,894

21,281
21,295
21,309
21,323

98,000

95,000
95,000
95,050
95,100
95,150

95,050
95,100
95,150
95,200

20,068
20,082
20,096
20,110

20,497
20,511
20,525
20,539

98,000
98,050
98,100
98,150

98,050
98,100
98,150
98,200

20,908
20,922
20,936
20,950

21,337
21,351
21,365
21,379

95,200
95,250
95,300
95,350

95,250
95,300
95,350
95,400

20,124
20,138
20,152
20,166

20,553
20,567
20,581
20,595

98,200
98,250
98,300
98,350

98,250
98,300
98,350
98,400

20,964
20,978
20,992
21,006

21,393
21,407
21,421
21,435

95,400
95,450
95,500
95,550

95,450
95,500
95,550
95,600

20,180
20,194
20,208
20,222

20,609
20,623
20,637
20,651

98,400
98,450
98,500
98,550

98,450
98,500
98,550
98,600

21,020
21,034
21,048
21,062

21,449
21,463
21,477
21,491

95,600
95,650
95,700
95,750

95,650
95,700
95,750
95,800

20,236
20,250
20,264
20,278

20,665
20,679
20,693
20,707

98,600
98,650
98,700
98,750

98,650
98,700
98,750
98,800

21,076
21,090
21,104
21,118

21,505
21,519
21,533
21,547

95,800
95,850
95,900
95,950

95,850
95,900
95,950
96,000

20,292
20,306
20,320
20,334

20,721
20,735
20,749
20,763

98,800
98,850
98,900
98,950

98,850
98,900
98,950
99,000

21,132
21,146
21,160
21,174

21,561
21,575
21,589
21,603

-32-

$100,000
or over
use
Form 1040NR

Index

To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A
Adoption benefits ......... 6
Amended return ...... .... 15
Amount you owe ........ 10
To Pay By Check Or
Money Order ........ 10

First-year choice .......... 1
Foreign address ........... 5
Form 1040-C ................ 8
Form comments ...... .... 19
Forms, how to get ....... 18
Free Help With Your
Return .................. 16
Free tax help .............. 18

B
Bad check or
payment ................ 10

g
green card test ........ ...... 1

C
Calling the IRS:
Federal Relay Service for
deaf and hard of
hearing
individuals ........... 18
Closer connection to
foreign country ...... .... 2
Comments ................ 19
Common mistakes,
checklist to avoid .... 14
Credit for taxes paid ...... 4
D
Death of a taxpayer ..... 17
Deduction for
exemptions .............. 4
Dependent care
benefits ................... 6
Disability pensions ....... 6
Disclosure ................. 19
Dual-status taxpayers .... 3
Dual-status tax year ...... 3
E
Election to be taxed as a
resident alien ........... 3
Electronic filing
(e-file) ................... 18
Eligible student ............ 8
Estimated tax:
2010, applied to ........ 10
2010, payments for .... 14
payments ................. 8
penalty .................. 11
Everyday Tax
Solutions ............... 16
Exempt individual ...... .... 2
Exemption deduction .... 8
Extension .................. 11
Extension of time to
file ......................... 3
F
Federal income tax
withheld .................. 8

G
Green card test ............ 1
H
Head of household ........ 4
Help for People With
Disabilities ............. 16
How To Pay:
Pay By Phone .......... 10
Pay Online .............. 10

P
P.O. box ...................... 4
Paperwork reduction act
notice ................... 19
Past due return .......... 15
Penalties ................... 15
Frivolous return ........ 15
Late filing ................ 15
Late payment ........... 15
Other .................... 15
Private delivery
services .................. 3
Publications, how to
get ............. ........... 18
Public debt, gift to reduce
the ............. ........... 18
Q
Qualified higher education
expenses ................ 7
Qualified student loan ... 7

J
Joint return ................. 4

R
Record keeping .......... 15
Refund ....................... 8
Refund information ..... 14
Refund offset ......... ....... 8
Requesting a copy of your
tax return .............. 15
Research Your Tax
Questions Online .... 16
Resident alien .............. 1
Return checklist to avoid
mistakes ......... ....... 14
Rights of taxpayers ..... 16
Rounding off to whole
dollars .................... 5

M
Missing or incorrect Form
W-2 ........................ 6

s
substantial presence
test ........................ 1

N
Name change ............... 8
National Taxpayer
Advocate helpline ... . 19
Nonresident alien ......... 1

S
Scholarship and
fellowship grants ...... 6
Scholarship and
fellowship grants
excluded ................. 7
Send Your Written Tax
Questions to the
IRS ....................... 16
Signing your return ..... 11
Social security and
Medicare tax on tip
income .................... 8
Standard deduction ...... 4
State and local income
taxes - taxable .......... 6

I
Identifying number ........ 5
Identity Theft ........ ...... 15
Income tax
withholding ............ 14
Installment
payments .............. 10
Interest ..................... 15
Itemized deductions ...... 8

O
Online ordering of tax
forms and
publications. .......... 18
Online services and
help ...................... 18

-33-

Student loan interest
deduction ................ 7
Student loan interest
deduction
worksheet ............... 7
Substantial presence
test ........................ 2
T
Taxable income ............ 6
Taxable refunds, credits,
or offsets ................. 6
Tax credits .................. 4
Tax-exempt interest ...... 6
Tax exempt treaty ....... 13
Tax forms and
publications, view and
download .............. 18
Tax help and
questions. ........ ...... 18
Taxpayer Advocate
Service (TAS) ......... 20
Taxpayer Assistance ... 16
Tax rates ..................... 4
Tax Services in Other
Languages ............. 16
Tax Table .............. 21–32
Telephone assistance:
Hours of operation .... 18
Third party designee ... . 11
Tip income .................. 8
Treaty ...................... 13
W
Wages, salaries, tips,
etc. ......................... 6
What if you cannot pay?:
Extension of time to
pay ........... ......... 10
Installment
agreement ........... 10
When to file ................. 3
Where to file ................ 3
Who must file ............... 2