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

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Note: The form, instructions, or publication you are looking
for begins after this coversheet.
Please review the updated information below.
Reporting Excess Deductions on Termination of an Estate or Trust on
Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year
2019
Under
Proposed Regulations
113295-18, an excess deduction on termination of an estate or
trust allowed in arriving at adjusted gross income (Internal Revenue Code (IRC) section 67(e)
expenses) is reported as an adjustment to income on Forms 1040, 1040-SR, and 1040-NR;
non-miscellaneous itemized deductions are reported, as applicable, on Schedule A (Form 1040
or 1040-SR) or Schedule A (Form 1040-NR); and miscellaneous itemized deductions are not
deductible. Taxpayers may rely on the proposed regulations for tax years of beneficiaries
beginning after 2017 and before the final regulations are published.
For tax year 2019, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, or Form 1040-NR, line 34.
On the dotted line next to line 22 or line 34 (depending on which form is filed), enter the
amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of
the adjustment in the total amount reported on line 22 or line 34.
For tax year 2018, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040), line 36, or Form 1040-NR, line 34. On the dotted line
next to line 36 or line 34, (depending on which form is filed), enter the amount of the
adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in
the total amount reported on line 36 or line 34.
Note: The form, instructions, or publication you are looking
for begins after this coversheet.
Please review the updated information below.
Reporting Excess Deductions on Termination of an Estate or Trust on
Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year
2019
Under
Proposed Regulations
113295-18, an excess deduction on termination of an estate or
trust allowed in arriving at adjusted gross income (Internal Revenue Code (IRC) section 67(e)
expenses) is reported as an adjustment to income on Forms 1040, 1040-SR, and 1040-NR;
non-miscellaneous itemized deductions are reported, as applicable, on Schedule A (Form 1040
or 1040-SR) or Schedule A (Form 1040-NR); and miscellaneous itemized deductions are not
deductible. Taxpayers may rely on the proposed regulations for tax years of beneficiaries
beginning after 2017 and before the final regulations are published.
For tax year 2019, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, or Form 1040-NR, line 34.
On the dotted line next to line 22 or line 34 (depending on which form is filed), enter the
amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of
the adjustment in the total amount reported on line 22 or line 34.
For tax year 2018, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040), line 36, or Form 1040-NR, line 34. On the dotted line
next to line 36 or line 34, (depending on which form is filed), enter the amount of the
adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in
the total amount reported on line 36 or line 34.
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
9a Taxable interest .
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9a
Effectively
b Tax-exempt interest. Do not include on line 9a .
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9b
Connected
10a Ordinary dividends .
10a
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With U.S.
b Qualified dividends (see instructions)
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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 .
15
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Attach Form(s)
16a IRA distributions
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16a
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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23
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
26 Moving expenses for members of the Armed Forces. Attach Form
Income
3903
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26
27 Deductible part of self-employment tax. Attach Schedule SE (Form
1040 or 1040-SR)
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27
28 Self-employed SEP, SIMPLE, and qualified plans
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29 Self-employed health insurance deduction (see instructions) .
29
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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) .
32
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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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34
35 Adjusted Gross Income. Subtract line 34 from line 23
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35
36 Reserved for future use
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36
Tax and
37 Itemized deductions from page 3, Schedule A, line 8 .
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37
Credits
38 Qualified business income deduction. Attach Form 8995 or Form 8995-A .
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38
39 Exemptions for estates and trusts only (see instructions) .
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39
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
40
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Tax and
41 Taxable income. Subtract line 40 from line 35. If zero or less, enter -0-
41
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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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43
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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46
47 Credit for child and dependent care expenses. Attach Form 2441
47
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48 Retirement savings contributions credit. Attach Form 8880
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48
49 Child tax credit and credit for other dependents (see instructions)
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49
50 Residential energy credits. Attach Form 5695
50
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51 Other credits from Form:
a
3800 b
8801 c
51
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
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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54
Taxes
55 Self-employment tax. Attach Schedule SE (Form 1040 or 1040-SR) .
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55
56 Unreported social security and Medicare tax from Form:
a
b
56
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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58
59a Household employment taxes from Schedule H (Form 1040 or 1040-SR) .
59a
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b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required .
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59b
60 Taxes from: a
Form 8959
b
Instructions; enter code(s)
60
61 Total tax. Add lines 53 through 60 .
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61
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 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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65
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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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 .
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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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76
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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1a
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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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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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)
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