IRS Form 1040NR 2018 U.S. Nonresident Alien Income Tax Return

IRS Form 1040NR or the "U.s. Nonresident Alien Income Tax Return" is a form issued by the U.S. Department of the Treasury - Internal Revenue Service.

Download a PDF version of the latest IRS Form 1040NR down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

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1040NR
U.S. Nonresident Alien Income Tax Return
OMB No. 1545-0074
Form
Go to www.irs.gov/Form1040NR for instructions and the latest information.
2018
For the year January 1–December 31, 2018, or other tax year
Department of the Treasury
Internal Revenue Service
beginning
, 2018, and ending
, 20
Your first name and initial
Last name
Identifying number (see instructions)
Present home address (number and street or rural route). If you have a P.O. box, see instructions.
Apt. no.
Individual
Check if:
Please print
Estate or Trust
or type
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
1
Reserved
4
Reserved
Filing
Single nonresident alien
Married nonresident alien
Status
2
5
Reserved
Qualifying widow(er) (see instructions)
3
6
Check only
Child’s name
one box.
Dependents
7
Dependents: (see instructions)
(2) Dependent’s
(3) Dependent’s
(4)
if qualifies for (see instr.):
identifying number
relationship to you
If more
(1) First name
Last name
Child tax credit
Credit for other dependents
than four
dependents,
see instructions
and check
here.
8 Wages, salaries, tips, etc. Attach Form(s) W-2
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Income
9a Taxable interest .
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Effectively
b Tax-exempt interest. Do not include on line 9a .
9b
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Connected
10a Ordinary dividends .
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10a
With U.S.
b Qualified dividends (see instructions)
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10b
Trade/
Business
11 Taxable refunds, credits, or offsets of state and local income taxes (see instructions)
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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) .
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14 Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here
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15 Other gains or (losses). Attach Form 4797 .
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Attach Form(s)
16 Reserved .
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16
W-2, 1042-S,
SSA-1042S,
17a IRAs, pensions, and annuities
17a
17b Taxable amount (see instr.)
17b
RRB-1042S,
18 Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040) .
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18
and 8288-A
here. Also
19 Farm income or (loss). Attach Schedule F (Form 1040) .
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attach Form(s)
20 Unemployment compensation
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20
1099-R if tax
21 Other income. List type and amount (see instructions)
21
was withheld.
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 .
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24 Educator expenses (see instructions)
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Adjusted
25 Health savings account deduction. Attach Form 8889 .
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Gross
26 Moving expenses for members of the Armed Forces. Attach
Income
Form 3903
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27 Deductible part of self-employment tax. Attach Schedule SE
(Form 1040) .
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28 Self-employed SEP, SIMPLE, and qualified plans
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29 Self-employed health insurance deduction (see instructions)
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30 Penalty on early withdrawal of savings .
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31 Scholarship and fellowship grants excluded .
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32 IRA deduction (see instructions) .
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33 Student loan interest deduction (see instructions)
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34 Add lines 24 through 33
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35 Adjusted Gross Income. Subtract line 34 from line 23 .
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36 Amount from line 35 (adjusted gross income) .
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Tax and
37 Itemized deductions from page 3, Schedule A, line 8 .
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Credits
38 Qualified business income deduction (see instructions) .
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39 Exemptions for estates and trusts only (see instructions) .
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39
1040NR
Form
(2018)
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Cat. No. 11364D
1040NR
U.S. Nonresident Alien Income Tax Return
OMB No. 1545-0074
Form
Go to www.irs.gov/Form1040NR for instructions and the latest information.
2018
For the year January 1–December 31, 2018, or other tax year
Department of the Treasury
Internal Revenue Service
beginning
, 2018, and ending
, 20
Your first name and initial
Last name
Identifying number (see instructions)
Present home address (number and street or rural route). If you have a P.O. box, see instructions.
Apt. no.
Individual
Check if:
Please print
Estate or Trust
or type
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
1
Reserved
4
Reserved
Filing
Single nonresident alien
Married nonresident alien
Status
2
5
Reserved
Qualifying widow(er) (see instructions)
3
6
Check only
Child’s name
one box.
Dependents
7
Dependents: (see instructions)
(2) Dependent’s
(3) Dependent’s
(4)
if qualifies for (see instr.):
identifying number
relationship to you
If more
(1) First name
Last name
Child tax credit
Credit for other dependents
than four
dependents,
see instructions
and check
here.
8 Wages, salaries, tips, etc. Attach Form(s) W-2
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8
Income
9a Taxable interest .
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Effectively
b Tax-exempt interest. Do not include on line 9a .
9b
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Connected
10a Ordinary dividends .
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10a
With U.S.
b Qualified dividends (see instructions)
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10b
Trade/
Business
11 Taxable refunds, credits, or offsets of state and local income taxes (see instructions)
11
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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) .
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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 .
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15
Attach Form(s)
16 Reserved .
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16
W-2, 1042-S,
SSA-1042S,
17a IRAs, pensions, and annuities
17a
17b Taxable amount (see instr.)
17b
RRB-1042S,
18 Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040) .
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18
and 8288-A
here. Also
19 Farm income or (loss). Attach Schedule F (Form 1040) .
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attach Form(s)
20 Unemployment compensation
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20
1099-R if tax
21 Other income. List type and amount (see instructions)
21
was withheld.
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 .
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23
24 Educator expenses (see instructions)
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24
Adjusted
25 Health savings account deduction. Attach Form 8889 .
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25
Gross
26 Moving expenses for members of the Armed Forces. Attach
Income
Form 3903
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26
27 Deductible part of self-employment tax. Attach Schedule SE
(Form 1040) .
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28 Self-employed SEP, SIMPLE, and qualified plans
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29 Self-employed health insurance deduction (see instructions)
29
30 Penalty on early withdrawal of savings .
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31 Scholarship and fellowship grants excluded .
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32 IRA deduction (see instructions) .
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33 Student loan interest deduction (see instructions)
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34 Add lines 24 through 33
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35 Adjusted Gross Income. Subtract line 34 from line 23 .
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35
36 Amount from line 35 (adjusted gross income) .
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36
Tax and
37 Itemized deductions from page 3, Schedule A, line 8 .
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Credits
38 Qualified business income deduction (see instructions) .
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39 Exemptions for estates and trusts only (see instructions) .
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39
1040NR
Form
(2018)
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Cat. No. 11364D
2
Form 1040NR (2018)
Page
40 Add lines 37 through 39
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Tax and
41 Taxable income. Subtract line 40 from line 36. If zero or less, enter -0-
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41
Credits
42 Tax (see instr.). Check if any is from Form(s): a
8814
b
4972
c
42
(continued)
43 Alternative minimum tax (see instructions). Attach Form 6251 .
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44 Excess advance premium tax credit repayment. Attach Form 8962 .
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45 Add lines 42, 43, and 44 .
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45
46 Foreign tax credit. Attach Form 1116 if required .
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47 Credit for child and dependent care expenses. Attach Form 2441
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48 Retirement savings contributions credit. Attach Form 8880
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49 Child tax credit and credit for other dependents (see
instructions) .
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50 Residential energy credit. Attach Form 5695 .
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51 Other credits from Form: a
3800 b
8801 c
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52 Add lines 46 through 51. These are your total credits .
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52
53 Subtract line 52 from line 45. If zero or less, enter -0- .
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53
54 Tax on income not effectively connected with a U.S. trade or business from page 4,
Other
Schedule NEC, line 15 .
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54
Taxes
55 Self-employment tax. Attach Schedule SE (Form 1040)
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56 Unreported social security and Medicare tax from Form:
a
4137
b
8919
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57 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
57
58 Transportation tax (see instructions)
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59a Household employment taxes from Schedule H (Form 1040) .
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b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required .
59b
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60 Taxes from: a
Form 8959 b
Instructions; enter code(s)
61
61 Total tax. Add lines 53 through 60 .
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62 Federal income tax withheld from:
Payments
a Form(s) W-2 and 1099 .
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62a
b Form(s) 8805 .
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62b
c Form(s) 8288-A .
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d Form(s) 1042-S .
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62d
63 2018 estimated tax payments and amount applied from 2017 return
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64 Additional child tax credit. Attach Schedule 8812
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65 Net premium tax credit. Attach Form 8962
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66 Amount paid with request for extension to file (see instructions)
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67 Excess social security and tier 1 RRTA tax withheld (see instructions)
67
68 Credit for federal tax on fuels. Attach Form 4136
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68
69 Credits from Form: a
2439 b
Reserved c
8885 d
69
70 Credit for amount paid with Form 1040-C .
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70
71 Add lines 62a through 70. These are your total payments
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71
72 If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid
72
Refund
73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .
73a
Direct deposit?
c Type:
b Routing number
Checking
Savings
See
d Account number
instructions.
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 2019 estimated tax
74
Amount
75 Amount you owe. Subtract line 71 from line 61. For details on how to pay, see instructions
75
You Owe
76 Estimated tax penalty (see instructions)
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76
Third Party
Yes. Complete below.
No
Do you want to allow another person to discuss this return with the IRS? See instructions
Designee
Phone
Personal identification
no.
Designee’s name
number (PIN)
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
Sign Here
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 occupation in the United States
If the IRS sent you an Identity
Your signature
Keep a copy of
Date
Protection PIN, enter it here
this return for
(see instr.)
your records.
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
1040NR
Form
(2018)
3
Form 1040NR (2018)
Page
Schedule A—Itemized Deductions (see instructions)
07
Taxes You
Paid
1
State and local income taxes
a
State and local income taxes .
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1a
b
1b
Enter the smaller of line 1a and $10,000 ($5,000 if married) .
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2
Gifts by cash or check. If you made any gift of $250 or more,
Gifts
see instructions
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to U.S.
2
Charities
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
If you made a
amount of your deduction is over $500 .
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3
gift and
received a
4
Carryover from prior year
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4
benefit in
return, see
instructions.
5
Add lines 2 through 4
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5
Casualty
6
Casualty and theft loss(es) from a federally declared disaster (other than net qualified
and Theft
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
Losses
instructions .
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6
7
Other—from list in instructions. List type and amount
Other
Itemized
Deductions
7
Total
Itemized
8
Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Deductions
Form 1040NR, line 37
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8
1040NR
Form
(2018)
4
Form 1040NR (2018)
Page
Schedule NEC—Tax on Income Not Effectively Connected With a U.S. Trade or Business (see instructions)
Enter amount of income under the appropriate rate of tax (see instructions)
Nature of income
(d) Other (specify)
(a) 10%
(b) 15%
(c) 30%
%
%
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
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1a
b
Dividends paid by foreign corporations .
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1b
c
Dividend equivalent payments received with respect to section 871(m)
transactions .
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1c
2
Interest:
a
Mortgage .
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2a
b
Paid by foreign corporations .
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2b
c
Other
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2c
3
Industrial royalties (patents, trademarks, etc.) .
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3
4
Motion picture or T.V. copyright royalties .
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4
5
Other royalties (copyrights, recording, publishing, etc.) .
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5
6
Real property income and natural resources royalties
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6
7
Pensions and annuities .
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7
8
Social security benefits .
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8
9
Capital gain from line 18 below
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9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
Winnings
a
Losses
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10c
b
11
Gambling winnings—Residents of countries other than Canada.
Note: Losses not allowed .
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11
Other (specify)
12
12
13
Add lines 1a through 12 in columns (a) through (d)
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13
14
Multiply line 13 by rate of tax at top of each column .
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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 .
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15
Capital Gains and Losses From Sales or Exchanges of Property
(f) LOSS
(g) GAIN
Enter only the capital gains and
16
(a) Kind of property and description
(b) Date
(c) Date
losses from property sales or
(e) Cost or other
If (e) is more
If (d) is more
(if necessary, attach statement of
acquired
sold
(d) Sales price
exchanges
that
are
from
basis
than (d), subtract (d)
than (e), subtract (e)
descriptive details not shown below)
(mo., day, yr.)
(mo., day, yr.)
sources
within the United
from (e)
from (d)
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
17 Add columns (f) and (g) of line 16
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17 (
)
on Schedule D (Form 1040),
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 4797, or both.
1040NR
Form
(2018)
5
Form 1040NR (2018)
Page
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
Yes
No
Have you ever applied to be a green card holder (lawful permanent resident) of the United States? .
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D
Were you ever:
1. A U.S. citizen?
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Yes
No
2. A green card holder (lawful permanent resident) of the United States? .
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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? .
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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 2018. 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 .
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Canada
Mexico
Date entered United States
Date departed United States
Date entered United States
Date departed United States
mm/dd/yy
mm/dd/yy
mm/dd/yy
mm/dd/yy
H
Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
2016
, 2017
, and 2018
.
I
Yes
No
Did you file a U.S. income tax return for any prior year? .
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If “Yes,” give the latest year and form number you filed .
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J
Are you filing a return for a trust? .
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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? .
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Yes
No
K
Did you receive total compensation of $250,000 or more during the tax year? .
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Yes
No
If “Yes,” did you use an alternative method to determine the source of this compensation?
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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.
(b) Tax treaty
(c) Number of months
(d) Amount of exempt
(a) Country
article
claimed in prior tax years
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 .
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2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above?
Yes
No
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3. Are you claiming treaty benefits pursuant to a Competent Authority determination? .
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Yes
No
If “Yes,” attach a copy of the Competent Authority determination letter to your return.
M
Check the applicable box if:
1. This is the first year you are making an election to treat income from real property located in the United States as effectively connected
with a U.S. trade or business under section 871(d). See instructions .
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2. You have made an election in a previous year that has not been revoked, to treat income from real property located in the United
States as effectively connected with a U.S. trade or business under section 871(d). See instructions .
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1040NR
Form
(2018)

Download IRS Form 1040NR 2018 U.S. Nonresident Alien Income Tax Return

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