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

What Is Form 1040-NR?

IRS Form 1040-NR, U.S. Nonresident Alien Income Tax Return, is a form that should be filled out by non-resident aliens. Any person who is not a United States citizen or national is considered an alien. Non-resident aliens are residents who have not passed the green card or the substantial presence test.

Alternate Name:

  • Nonresident Alien Income Tax Return Form.

Fill out the IRS 1040-NR Form if you are:

  1. A nonresident alien taking part in business or trade in the United States.
  2. A representative of a deceased individual, estate, or trust that has to file a nonresident alien tax return.

IRS Form 1040-NR was issued by the Internal Revenue Service (IRS) and the last revision of the document was in 2019. Download the latest fillable version of the form below. You can also order a paper version of the document and the IRS will mail it to you within 10 business days.

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How to Fill Out 1040-NR Form?

Form 1040-NR consists of a two-page main part and three schedules. Fill it out as follows:

  1. Provide your personal information, including name, address, and an identifying number (SSN, individual taxpayer identification number, or employer identification number) on the top part of the form. Specify if you are an individual, estate, or a trust.
  2. Filing Status. Lines 1 through 6. Check one box to specify your status. Lines 1, 3, and 4 where you identified yourself as a United States national or a resident of Canada, Mexico, or South Korea are reserved now. Enter this Information in Schedule O.
  3. Dependents. Line 7. The qualifying dependents may be United States nationals, residents of Mexico, Canada, and South Korea, as well as residents of India who were students or business apprentices only. If you have more than 4 dependents, check the appropriate box and provide the required information on the attached statement.
  4. Income Effectively Connected with U.S. Trade/Business. Lines 8 - 23. Provide the amount of income you believe to be effectively connected with a U.S. trade or business. Attach the appropriate supporting forms and documents. Keep in mind that in some cases an income from a foreign source can be considered effectively connected with a U.S. trade or business. Find the detailed description of the income you have to provide in the IRS 1040-NR instructions.
  5. Adjusted Gross Income. Lines 24 through 35. Provide the appropriate expenses and deductions in this section. Specify the total sum of all the deduction and expenses provided in line 34 and the adjusted gross income in line 35.
  6. Tax and Credits. Lines 36 through 53. Make your tax computations on income effectively connected with the United States trade or business in this part. Use the worksheets provided in the IRS instructions to calculate your taxes properly.
  7. Other Taxes. Lines 54 through 61. Calculate the taxes on other types of income in this section.
  8. Payments. Lines 62 through 71. Provide all the applicable payments tax withheld and attach the appropriate forms.
  9. Refund. Lines 72 through 74. If the sum in line 71 is larger than the sum in line 61, you have overpaid. Provide the overpaid amount in line 72 of this section and it will be refunded to you. If you want the IRS to directly deposit your refund, complete lines 73b through 73d. Otherwise, cross them out.
  10. Amount You Owe. Calculate the amount you owe and an estimated tax penalty in this section (if any).
  11. Third-Party Designee through Paid Preparer Use Only. Self-explanatory.
  12. Schedule A. Itemized Deductions. Include only the deductions and losses apportioned to the income effectively connected with the United States trade or business. Do not provide items deducted elsewhere.
  13. Schedule NEC. Tax on Income Not Effectively Connected With a U.S. Trade or Business. Provide your income in the raw that indicates the correct category and column that lists the proper tax rate. For a 0% tax rate, use column D.
  14. Schedule OI. Other Information. Self-explanatory.

IRS Form 1040-NR Instructions

Employees who received wages subject to United States income tax withholding must file the form by the 15th day of the 4th month after the end of the tax year. Those who did not receive wages subject to United States income tax withholding are required to file the tax return form by the 15th day of the 6th month after the tax year ends. If you fail to file the form by the due date, the IRS will subject you to penalty about 5% of the amount due for each month.

Check out the official IRS-issued instructions for more details on filing and submitting the form.


IRS 1040-NR Related Forms:

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

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1040-NR
U.S. Nonresident Alien Income Tax Return
OMB No. 1545-0074
Form
Go to www.irs.gov/Form1040NR for instructions and the latest information.
2019
For the year January 1–December 31, 2019, or other tax year
Department of the Treasury
Internal Revenue Service
beginning
, 2019, and ending
, 20
Your first name and middle 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.
Check if:
Individual
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
Status
2
Single nonresident alien
5
Married nonresident alien
3
6
Reserved
Qualifying widow(er) (see instructions)
Check only
Child’s name
one box.
7 Dependents: (see instructions)
Dependents
(2) Dependent’s
(3) Dependent’s
(4)
if qualifies for (see instr.):
(1) First name
identifying number
relationship to you
Last name
Child tax credit
Credit for other dependents
If more
than four
dependents,
see instructions
and check
here.
8 Wages, salaries, tips, etc. Attach Form(s) W-2
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Income
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Effectively
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9b
Connected
10a Ordinary dividends .
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With U.S.
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10b
Trade/
11 Taxable refunds, credits, or offsets of state and local income taxes (see instructions)
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11
Business
12 Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see instructions)
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13 Business income or (loss). Attach Schedule C (Form 1040 or 1040-SR)
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14 Capital gain or (loss). Attach Schedule D (Form 1040 or 1040-SR) 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)
16a IRA distributions
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16b Taxable amount (see instr.)
16b
W-2, 1042-S,
SSA-1042S,
17a Pensions and annuities
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17a
17b Taxable amount (see instr.)
17b
RRB-1042S,
18 Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040 or 1040-SR)
18
and 8288-A
19 Farm income or (loss). Attach Schedule F (Form 1040 or 1040-SR) .
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1099-R if tax
21 Other income. List type and amount (see instructions)
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was withheld.
22 Total income exempt by a treaty from page 5, Schedule OI, item L (1(e))
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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
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25 Health savings account deduction. Attach Form 8889 .
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Gross
26 Moving expenses for members of the Armed Forces. Attach Form
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27 Deductible part of self-employment tax. Attach Schedule SE (Form
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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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35 Adjusted Gross Income. Subtract line 34 from line 23
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36 Reserved for future use
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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. Attach Form 8995 or Form 8995-A .
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39 Exemptions for estates and trusts only (see instructions) .
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1040-NR
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Cat. No. 11364D
Form
(2019)
1040-NR
U.S. Nonresident Alien Income Tax Return
OMB No. 1545-0074
Form
Go to www.irs.gov/Form1040NR for instructions and the latest information.
2019
For the year January 1–December 31, 2019, or other tax year
Department of the Treasury
Internal Revenue Service
beginning
, 2019, and ending
, 20
Your first name and middle 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.
Check if:
Individual
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
Status
2
Single nonresident alien
5
Married nonresident alien
3
6
Reserved
Qualifying widow(er) (see instructions)
Check only
Child’s name
one box.
7 Dependents: (see instructions)
Dependents
(2) Dependent’s
(3) Dependent’s
(4)
if qualifies for (see instr.):
(1) First name
identifying number
relationship to you
Last name
Child tax credit
Credit for other dependents
If more
than four
dependents,
see instructions
and check
here.
8 Wages, salaries, tips, etc. Attach Form(s) W-2
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8
Income
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Effectively
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Connected
10a Ordinary dividends .
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With U.S.
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10b
Trade/
11 Taxable refunds, credits, or offsets of state and local income taxes (see instructions)
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11
Business
12 Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see instructions)
12
13 Business income or (loss). Attach Schedule C (Form 1040 or 1040-SR)
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14 Capital gain or (loss). Attach Schedule D (Form 1040 or 1040-SR) if required. If not required, check here
14
15 Other gains or (losses). Attach Form 4797 .
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Attach Form(s)
16a IRA distributions
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16b Taxable amount (see instr.)
16b
W-2, 1042-S,
SSA-1042S,
17a Pensions and annuities
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17a
17b Taxable amount (see instr.)
17b
RRB-1042S,
18 Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040 or 1040-SR)
18
and 8288-A
19 Farm income or (loss). Attach Schedule F (Form 1040 or 1040-SR) .
19
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here. Also
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
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25 Health savings account deduction. Attach Form 8889 .
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25
Gross
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Income
3903
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27 Deductible part of self-employment tax. Attach Schedule SE (Form
1040 or 1040-SR)
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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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35 Adjusted Gross Income. Subtract line 34 from line 23
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36 Reserved for future use
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Tax and
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Credits
38 Qualified business income deduction. Attach Form 8995 or Form 8995-A .
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39 Exemptions for estates and trusts only (see instructions) .
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1040-NR
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Cat. No. 11364D
Form
(2019)
2
Form 1040-NR (2019)
Page
40 Add lines 37 through 39
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Tax and
41 Taxable income. Subtract line 40 from line 35. If zero or less, enter -0-
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Credits
42 Tax (see instr.). Check if any is from Form(s):
a
8814
b
4972
c
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(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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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 credits. 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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53 Subtract line 52 from line 45. If zero or less, enter -0- .
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Other
54 Tax on income not effectively connected with a U.S. trade or business from page 4, Schedule
NEC, line 15 .
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Taxes
55 Self-employment tax. Attach Schedule SE (Form 1040 or 1040-SR) .
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56 Unreported social security and Medicare tax from Form:
a
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4137
8919 .
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57 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required .
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58 Transportation tax (see instructions)
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59a Household employment taxes from Schedule H (Form 1040 or 1040-SR) .
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b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required .
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60 Taxes from: a
Form 8959
b
Instructions; enter code(s)
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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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63 2019 estimated tax payments and amount applied from 2018 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)
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68 Credit for federal tax on fuels. Attach Form 4136
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69 Credits from Form: a
2439 b
Reserved c
8885 d
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70 Credit for amount paid with Form 1040-C .
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71 Add lines 62a through 70. These are your total payments
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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 .
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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 2020 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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Yes. Complete below.
No
Do you want to allow another person to discuss this return with the IRS? See instructions
Third Party
Designee’s
Phone
Personal identification
Designee
name
no.
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 signature
Date
Your occupation in the United States
If the IRS sent you an Identity
Keep a copy of
Protection PIN, enter it here
this return for
(see instr.)
your records.
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Check
if
Paid
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
1040-NR
Form
(2019)
3
Form 1040-NR (2019)
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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b
1b
Enter the smaller of line 1a and $10,000 ($5,000 if box 5 is checked) .
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Gifts
2
Gifts by cash or check. If you made any gift of $250 or more, see
to U.S.
instructions
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2
Charities
3
Other than by cash or check. If you made any gift of $250 or more,
Caution: If you
see instructions. Individuals must attach Form 8283 if line 3 is over
made a gift
$500 .
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3
and received a
benefit in
return, see
4
Carryover from prior year
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4
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 1040-NR, line 37 .
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8
1040-NR
Form
(2019)
4
Form 1040-NR (2019)
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
2c
Other
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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
5
Other royalties (copyrights, recording, publishing, etc.) .
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6
Real property income and natural resources royalties
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6
7
Pensions and annuities .
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7
8
8
Social security benefits .
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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-.
a
Winnings
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10c
b
Losses
11
Gambling winnings—Residents of countries other than Canada.
Note: Losses not allowed .
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11
12
Other (specify)
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 .
14
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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
15
1040-NR, line 54
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15
Capital Gains and Losses From Sales or Exchanges of Property
Enter only the capital gains and
16
(a) Kind of property and description
(f) LOSS
(g) GAIN
losses from property sales or
(b) Date acquired
(c) Date sold
(e) Cost or
(d) Sales price
(if necessary, attach statement of
If (e) is more than (d),
If (d) is more than (e),
exchanges
that
are
from
(mo., day, yr.)
(mo., day, yr.)
other basis
sources
within the United
descriptive details not shown below)
subtract (d) from (e)
subtract (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 or 1040-SR).
Report
property
sales
or
exchanges that are effectively
connected with a U.S. business
17 Add columns (f) and (g) of line 16
17 (
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on Schedule D (Form 1040 or
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
1040-SR), Form 4797, or both.
1040-NR
Form
(2019)
5
Form 1040-NR (2019)
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? .
Yes
No
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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
Yes
No
Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? .
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If you answered “Yes,” indicate the date and nature of the change.
G
List all dates you entered and left the United States during 2019. 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:
2017
, 2018
, and 2019
.
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
Yes
No
If “Yes,” did you use an alternative method to determine the source of this compensation?
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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.
(c) Number of months
(d) Amount of exempt
(a) Country
(b) Tax treaty article
claimed in prior tax years
income in current tax year
(e)
Total. Enter this amount on Form 1040-NR, 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
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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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1040-NR
Form
(2019)
Page of 5