Fillable Form 1040NR: U.S. Nonresident Alien Income Tax Return (IRS)

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Form 1040NR: U.S. Nonresident Alien Income Tax Return (IRS)

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The Form 1040NR: U.S. Nonresident Alien Income Tax Return (IRS) form is 5 pages long and contains:

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Form 1040NR
Department of the Treasury
Internal Revenue Service
U.S. Nonresident Alien Income Tax Return
▶
Information about Form 1040NR and its separate instructions is at www.irs.gov/form1040nr.
For the year January 1–December 31, 2016, or other tax year
beginning , 2016, and ending , 20
OMB No. 1545-0074
2016
Please print
or type
Your first name and initial Last name Identifying number (see instructions)
Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see instructions.
Check if:
Individual
Estate or Trust
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Foreign country name Foreign province/state/county Foreign postal code
Filing
Status
Check only
one box.
1
Single resident of Canada or Mexico or single U.S. national
2
Other single nonresident alien
3
Married resident of Canada or Mexico or married U.S. national
4
Married resident of South Korea
5
Other married nonresident alien
6
Qualifying widow(er) with dependent child (see instructions)
If you checked box 3 or 4 above, enter the information below.
(i) Spouse’s first name and initial (ii) Spouse’s last name (iii) Spouse’s identifying number
Exemptions
If more
than four
dependents,
see instructions.
7 a
Yourself. If someone can claim you as a dependent, do not check box 7a . . . .
b
Spouse. Check box 7b only if you checked box 3 or 4 above and your spouse did not
have any U.S. gross income . . . . . . . . . . . . . . . . . . .
}
Boxes checked
on 7a and 7b
c
Dependents: (see instructions)
(1) First name Last name
(2) Dependent’s
identifying number
(3) Dependent’s
relationship to you
(4) ✔ if qualifying
child for child tax
credit (see instr.)
No. of children
on 7c who:
• lived with you
• did not live with
you due to divorce
or separation (see
instructions)
Dependents on 7c
not entered above
d Total number of exemptions claimed . . . . . . . . . . . . . . . . .
Add numbers on
lines above
▶
Income
Effectively
Connected
With U.S.
Trade/
Business
Attach Form(s)
W-2, 1042-S,
SSA-1042S,
RRB-1042S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
8 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . 8
9a Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . 9a
b Tax-exempt interest. Do not include on line 9a . . . . . 9b
10a Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . 10a
b Qualified dividends (see instructions) . . . . . . . . 10b
11 Taxable refunds, credits, or offsets of state and local income taxes (see instructions) . . 11
12
Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see instructions)
12
13 Business income or (loss). Attach Schedule C or C-EZ (Form 1040) . . . . . . . . 13
14
Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here
14
15 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . 15
16a IRA distributions . . 16a 16b
Taxable amount (see instructions)
16b
17a Pensions and annuities 17a 17b
Taxable amount (see instructions)
17b
18 Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040) . . 18
19 Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . 19
20 Unemployment compensation . . . . . . . . . . . . . . . . . . . 20
21 Other income. List type and amount (see instructions) 21
22
Total income exempt by a treaty from page 5, Schedule OI, Item L (1)(e)
22
23 Combine the amounts in the far right column for lines 8 through 21. This is your total
effectively connected income . . . . . . . . . . . . . . . . . .
▶
23
Adjusted
Gross
Income
24 Educator expenses (see instructions) . . . . . . . . 24
25 Health savings account deduction. Attach Form 8889 . . . 25
26 Moving expenses. Attach Form 3903 . . . . . . . . 26
27
Deductible part of self-employment tax. Attach Schedule SE (Form 1040)
27
28 Self-employed SEP, SIMPLE, and qualified plans . . . . 28
29 Self-employed health insurance deduction (see instructions) 29
30 Penalty on early withdrawal of savings . . . . . . . . 30
31 Scholarship and fellowship grants excluded . . . . . . 31
32 IRA deduction (see instructions) . . . . . . . . . . 32
33 Student loan interest deduction (see instructions) . . . . 33
34 Domestic production activities deduction. Attach Form 8903 . 34
35 Add lines 24 through 34 . . . . . . . . . . . . . . . . . . . . . 35
36 Subtract line 35 from line 23. This is your adjusted gross income . . . . . . .
▶
36
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Cat. No. 11364D
Form 1040NR (2016)
Form 1040NR (2016)
Page 2
Tax and
Credits
37 Amount from line 36 (adjusted gross income) . . . . . . . . . . . . . . . 37
38 Itemized deductions from page 3, Schedule A, line 15 . . . . . . . . . . . 38
39 Subtract line 38 from line 37 . . . . . . . . . . . . . . . . . . . . 39
40 Exemptions (see instructions) . . . . . . . . . . . . . . . . . . . 40
41 Taxable income. Subtract line 40 from line 39. If line 40 is more than line 39, enter -0- . 41
42 Tax (see instructions). Check if any tax is from: a Form(s) 8814 b Form 4972 42
43 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 43
44 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . .
44
45 Add lines 42, 43, and 44 . . . . . . . . . . . . . . . . . . . .
▶
45
46 Foreign tax credit. Attach Form 1116 if required . . . . .
46
47
Credit for child and dependent care expenses. Attach Form 2441
47
48 Retirement savings contributions credit. Attach Form 8880 .
48
49 Child tax credit. Attach Schedule 8812, if required . . . .
49
50 Residential energy credits. Attach Form 5695 . . . . . 50
51 Other credits from Form: a 3800 b 8801 c 51
52 Add lines 46 through 51. These are your total credits . . . . . . . . . . . . 52
53 Subtract line 52 from line 45. If line 52 is more than line 45, enter -0- . . . . . .
▶
53
Other
Taxes
54
Tax on income not effectively connected with a U.S. trade or business from page 4, Schedule NEC, line 15
54
55 Self-employment tax. Attach Schedule SE (Form 1040) . . . . . . . . . . . 55
56 Unreported social security and Medicare tax from Form: a 4137 b 8919 56
57 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 57
58 Transportation tax (see instructions) . . . . . . . . . . . . . . . . . 58
59a Household employment taxes from Schedule H (Form 1040) . . . . . . . . . . 59a
b First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . 59b
60
Taxes from: a
Form 8959
b Instructions; enter code(s)
60
61 Add lines 53 through 60. This is your total tax . . . . . . . . . . . . .
▶
61
Payments
62 Federal income tax withheld from:
a Form(s) W-2 and 1099 . . . . . . . . . . . . .
62a
b Form(s) 8805 . . . . . . . . . . . . . . . . 62b
c Form(s) 8288-A . . . . . . . . . . . . . . . 62c
d Form(s) 1042-S . . . . . . . . . . . . . . . 62d
63
2016 estimated tax payments and amount applied from 2015 return
63
64 Additional child tax credit. Attach Schedule 8812 . . . . 64
65 Net premium tax credit. Attach Form 8962 . . . . . . 65
66
Amount paid with request for extension to file (see instructions)
66
67
Excess social security and tier 1 RRTA tax withheld (see instructions)
67
68 Credit for federal tax paid on fuels. Attach Form 4136 . . . 68
69
Credits from Form:
a
2439
b
Reserved
c
8885
d
69
70 Credit for amount paid with Form 1040-C . . . . . . . 70
71 Add lines 62a through 70. These are your total payments . . . . . . . . .
▶
71
Refund
Direct deposit?
See
instructions.
72
If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid
72
73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .
▶
73a
b
Routing number
▶
c Type:
Checking Savings
d
Account number
e
If you want your refund check mailed to an address outside the United States not shown on page 1, enter it here.
74
Amount of line 72 you want applied to your 2017 estimated tax
▶
74
Amount
You Owe
75
Amount you owe. Subtract line 71 from line 61. For details on how to pay, see instructions
▶
75
76
Estimated tax penalty (see instructions) . . . . . . .
76
Third Party
Designee
Do you want to allow another person to discuss this return with the IRS? See instructions
Yes. Complete below.
No
Designee’s name
▶
Phone
no.
▶
Personal identification
number (PIN)
▶
Sign Here
Keep a copy of
this return for
your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
▲
Date
Your occupation in the United States If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Paid
Preparer
Use Only
Print/Type preparer's name Preparer's signature Date
Check if
self-employed
PTIN
Firm's name
▶
Firm's address
▶
Firm's EIN
▶
Phone no.
Form 1040NR (2016)
Form 1040NR (2016)
Page 3
Schedule A—Itemized Deductions (see instructions)
07
Taxes You
Paid
1 State and local income taxes . . . . . . . . . . . . . . . . . . . 1
Gifts
to U.S.
Charities
Caution: If you made a gift and received a benefit in
return, see instructions.
2 Gifts by cash or check. If you made any gift of $250 or more,
see instructions . . . . . . . . . . . . . .
2
3
Other than by cash or check. If you made any gift of $250 or
more, see instructions. You must attach Form 8283 if the
amount of your deduction is over $500 . . . . . . .
3
4 Carryover from prior year . . . . . . . . . . .
4
5 Add lines 2 through 4 . . . . . . . . . . . . . . . . . . . . .
5
Casualty and
Theft Losses
6 Casualty or theft loss(es). Attach Form 4684. See instructions . . . . . . . . .
6
Job
Expenses
and Certain
Miscellaneous
Deductions
7
Unreimbursed employee expenses—job travel, union dues,
job education, etc. You must attach Form 2106 or Form
2106-EZ if required. See instructions
▶
7
8 Tax preparation fees . . . . . . . . . . . . . 8
9 Other expenses. See instructions for expenses to deduct
here. List type and amount
▶
9
10 Add lines 7 through 9 . . . . . . . . . . . . 10
11 Enter the amount from Form
1040NR, line 37 . . . . .
11
12 Multiply line 11 by 2% (0.02) . . . . . . . . . .
12
13 Subtract line 12 from line 10. If line 12 is more than line 10, enter -0- . . . . . . . 13
Other
Miscellaneous
Deductions
14
Other—see instructions for expenses to deduct here. List type and amount
▶
14
Total
Itemized
Deductions
15 Is Form 1040NR, line 37, over the amount shown below for the filing status box you
checked on page 1 of Form 1040NR:
• $311,300 if you checked box 6;
• $259,400 if you checked box 1 or 2; or
• $155,650 if you checked box 3, 4, or 5?
No. Your deduction is not limited. Add the amounts in the far right column for lines 1
through 14. Also enter this amount on Form 1040NR, line 38.
Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the
instructions to figure the amount to enter here and on Form 1040NR, line 38.
15
Form 1040NR (2016)
Form 1040NR (2016)
Page 4
Schedule NEC—Tax on Income Not Effectively Connected With a U.S. Trade or Business (see instructions)
Nature of income
Enter amount of income under the appropriate rate of tax (see instructions)
(a) 10% (b) 15% (c) 30%
(d) Other (specify)
% %
1 Dividends paid by:
a U.S. corporations . . . . . . . . . . . . . . . . . . 1a
b Foreign corporations . . . . . . . . . . . . . . . . . 1b
2 Interest:
a Mortgage . . . . . . . . . . . . . . . . . . . . . 2a
b Paid by foreign corporations . . . . . . . . . . . . . . . 2b
c Other . . . . . . . . . . . . . . . . . . . . . . 2c
3 Industrial royalties (patents, trademarks, etc.) . . . . . . . . . . 3
4 Motion picture or T.V. copyright royalties . . . . . . . . . . . 4
5 Other royalties (copyrights, recording, publishing, etc.) . . . . . . . 5
6 Real property income and natural resources royalties . . . . . . . 6
7 Pensions and annuities . . . . . . . . . . . . . . . . . 7
8 Social security benefits . . . . . . . . . . . . . . . . . 8
9 Capital gain from line 18 below . . . . . . . . . . . . . . 9
10 Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
. . . . . . . . . . . . .
10c
11 Gambling winnings—Residents of countries other than Canada.
Note: Losses not allowed . . . . . . . . . . . . . . . . 11
12
Other (specify)
▶
12
13 Add lines 1a through 12 in columns (a) through (d) . . . . . . . . 13
14 Multiply line 13 by rate of tax at top of each column . . . . . . . 14
15 Tax on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14. Enter the total here and on
Form 1040NR, line 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
▶
15
Capital Gains and Losses From Sales or Exchanges of Property
Enter only the capital gains and
losses from property sales or
exchanges that are from
sources within the United
States and not effectively
connected with a U.S. business.
Do not include a gain or loss on
disposing of a U.S. real
property interest; report these
gains and losses on Schedule D
(Form 1040).
Report property sales or
exchanges that are effectively
connected with a U.S. business
on Schedule D (Form 1040),
Form 4797, or both.
16
(a) Kind of property and description
(if necessary, attach statement of
descriptive details not shown below)
(b) Date
acquired
(mo., day, yr.)
(c) Date
sold
(mo., day, yr.)
(d) Sales price
(e) Cost or other
basis
(f) LOSS
If (e) is more
than (d), subtract (d)
from (e)
(g) GAIN
If (d) is more
than (e), subtract (e)
from (d)
17 Add columns (f) and (g) of line 16 . . . . . . . . . . . . . . . . . . . . . . 17 ( )
18 Capital gain. Combine columns (f) and (g) of line 17. Enter the net gain here and on line 9 above (if a loss, enter -0-)
▶
18
Form 1040NR (2016)
Form 1040NR (2016)
Page 5
Schedule OI—Other Information (see instructions)
Answer all questions
A
Of what country or countries were you a citizen or national during the tax year?
B
In what country did you claim residence for tax purposes during the tax year?
C Have you ever applied to be a green card holder (lawful permanent resident) of the United States? . . . . . .
Yes No
D Were you ever:
1. A U.S. citizen? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes No
2. A green card holder (lawful permanent resident) of the United States? . . . . . . . . . . . . . .
Yes No
If you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that apply to you.
E If you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter your U.S.
immigration status on the last day of the tax year.
F Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? . . . . . . . . . Yes No
If you answered “Yes,” indicate the date and nature of the change.
▶
G List all dates you entered and left the United States during 2016 (see instructions).
Note: If you are a resident of Canada or Mexico AND commute to work in the United States at frequent intervals,
check the box for Canada or Mexico and skip to item H . . . . . . . . .
Canada Mexico
Date entered United States
mm/dd/yy
Date departed United States
mm/dd/yy
Date entered United States
mm/dd/yy
Date departed United States
mm/dd/yy
H Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
2014 , 2015 , and 2016
.
I Did you file a U.S. income tax return for any prior year? . . . . . . . . . . . . . . . . . . .
Yes No
If “Yes,” give the latest year and form number you filed . . .
▶
J Are you filing a return for a trust? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
If “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a
U.S. person, or receive a contribution from a U.S. person? . . . . . . . . . . . . . . . . . .
Yes No
K Did you receive total compensation of $250,000 or more during the tax year? . . . . . . . . . . . .
Yes No
If “Yes,” did you use an alternative method to determine the source of this compensation? . . . . . . . . Yes No
L Income Exempt from Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a
foreign country, complete (1) through (3) below. See Pub. 901 for more information on tax treaties.
1. Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty
benefit, and the amount of exempt income in the columns below. Attach Form 8833 if required (see instructions).
(a) Country
(b) Tax treaty
article
(c) Number of months
claimed in prior tax years
(d) Amount of exempt
income in current tax year
(e) Total. Enter this amount on Form 1040NR, line 22. Do not enter it on line 8 or line 12 . . . . . .
2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above? . . . . . . . . Yes No
3. Are you claiming treaty benefits pursuant to a Competent Authority determination? . . . . . . . . . Yes No
If “Yes,” attach a copy of the Competent Authority determination letter to your return.
Form 1040NR (2016)
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Form 1040NR: U.S. Nonresident Alien Income Tax Return (IRS)

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Completed 12 April 2021

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