Instructions For Form 1040NR-EZ: Pager/Sgml

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Page 1 of 25 Instructions for Form 1040NR-EZ (2009) 12:49 - 6-JAN-2010
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2009 Department of the Treasury

Internal Revenue Service
Instructions for Form

1040NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Section references are to the Internal Answer all questions on Other
Revenue Code unless otherwise noted. Information, page 2 of the form. Pub. 901 U.S. Tax Treaties
Cash for clunkers. A $3,500 or Pub. 910 IRS Guide to Free Tax
Can I Use Form $4,500 voucher or payment made for Services (includes a list of
1040NR-EZ? such a voucher under the CARS “cash all publications)
You can use Form 1040NR-EZ instead for clunkers” program to buy or lease a
new fuel-efficient automobile is not These free publications and the
of Form 1040NR if all of the following forms and schedules you will need are
apply. taxable for federal income tax
purposes. available from the Internal Revenue
1. You do not claim any Service. You can download them from
dependents. Buying U.S. Series I Savings Bonds the IRS website at www.irs.gov. Also
2. You cannot be claimed as a with your refund. You can now see Taxpayer Assistance on page 13
dependent on another person’s U.S. receive up to $5,000 of U.S. Series I for other ways to get them (as well as
tax return (such as your parent’s Savings Bonds as part of your income information on receiving IRS assistance
return). tax refund without setting up a in completing the forms).
3. Your only U.S. source income TreasuryDirect® account in advance.
was from wages, salaries, tips, taxable For more details, see Form 8888. Resident Alien or
refunds of state and local income taxes, Certain tax benefits for Midwestern
and scholarship or fellowship grants. disaster areas expired. Certain tax Nonresident Alien
Note. If you had taxable interest or benefits for Midwestern disaster areas If you are not a citizen of the United
dividend income, you must use Form have expired. See Pub. 4492-B, States, specific rules apply to determine
1040NR instead of Form 1040NR-EZ. Information for Affected Taxpayers in if you are a resident alien or a
the Midwestern Disaster Areas. nonresident alien for tax purposes.
4. Your taxable income (line 14 of Generally, you are considered a
Form 1040NR-EZ) is less than
$100,000. What’s New for 2010 resident alien if you meet either the
green card test or the substantial
5. The only exclusion you can take Personal exemption and itemized presence test for 2009. (These tests
is the exclusion for scholarship and deduction phaseouts ended. For are explained below and on page 2.)
fellowship grants, and the only 2010, taxpayers with adjusted gross Even if you do not meet either of these
adjustment to income you can take is income (AGI) above a certain amount tests, you may be able to choose to be
the student loan interest deduction. will no longer lose part of their treated as a U.S. resident for part of
6. You do not claim any tax credits. deduction for personal exemptions and 2009. See First-Year Choice in chapter
7. If you were married, you do not itemized deductions. 1 of Pub. 519 for details.
claim an exemption for your spouse.
8. The only itemized deduction you Generally, you are considered a
can claim is for state and local income
Other Reporting nonresident alien for the year if you are
taxes. Requirements not a U.S. resident under either of
these tests. However, even if you are a
Note. Residents of India who were You also may have to file other forms, U.S. resident under one of these tests,
students or business apprentices may including the following: you still may be considered a
be able to take the standard deduction • Form 8833, Treaty-Based Return nonresident alien if you qualify as a
instead of the itemized deduction for Position Disclosure Under Section 6114 resident of a treaty country within the
state and local income taxes. See the or 7701(b). meaning of an income tax treaty
instructions for line 11 on page 7. • Form 8840, Closer Connection between the United States and that
9. This is not an “expatriation Exception Statement for Aliens. country. You can download the
return.” See the Instructions for Form • Form 8843, Statement for Exempt complete text of most U.S. tax treaties
1040NR for more information. Individuals and Individuals With a at www.irs.gov. Technical explanations
10. The only taxes you owe are: Medical Condition. for many of those treaties are also
For more information, and to see if you available at that site.
a. The tax from the Tax Table on must file one of these forms, see
pages 17 through 25, or chapter 1 of Pub. 519, U.S. Tax Guide For more details on resident and
b. Unreported social security and for Aliens. nonresident status, the tests for
Medicare tax from Forms 4137 or 8919. residence, and the exceptions to them,
11. You do not claim a credit for see Pub. 519.
excess social security and tier 1 RRTA Additional Information
tax withheld. If you need more information, our free Green Card Test
publications may help you. Pub. 519 You are a resident for tax purposes if
will be the most important, but the you were a lawful permanent resident
General Instructions following publications also may help. (immigrant) of the United States at any
Pub. 552 Recordkeeping for Individuals time during 2009 and you took no steps
What’s New for 2009 to be treated as a resident of a foreign
Pub. 597 Information on the United country under an income tax treaty.
Form 1040NR-EZ redesigned. Form States — Canada Income Tax (However, see Dual-Status Taxpayers
1040NR-EZ has been redesigned. Treaty on page 3.) In most cases you are a
Cat. No. 21718P

lawful permanent resident if the U.S. • Days you are an exempt individual If you answered “No” to questions 1
Citizenship and Immigration Services (defined next). and 2 and “Yes” to questions 3 and 4,
(USCIS) (or its predecessor you qualify to exclude days of presence
organization, INS) has issued you an Exempt individual. For these as a student. You must file a fully
alien registration card, also known as a purposes, an exempt individual is completed Form 8843 with the IRS to
green card. generally an individual who is a: do so. See Form 8843 in chapter 1 of
• Foreign government-related Pub. 519.
If you surrender your green card, individual,
your status as a resident for tax • Teacher or trainee who is temporarily You cannot use the closer
purposes will not change until you
receive an official notice from the
present under a “J” or “Q” visa,
• Student who is temporarily present
! connection exception to remain
CAUTION a nonresident alien indefinitely.
USCIS that there has been a final under an “F,” “J,” “M,” or “Q” visa, or You must have in mind an estimated
administrative or judicial determination • Professional athlete who is departure date from the United States
that your green card has been revoked temporarily in the United States to in the near future.
or abandoned. compete in a charitable sports event.
Who Must File
Until you receive this official File Form 1040NR-EZ (or
! notice, you remain a resident for
CAUTION tax purposes even if the USCIS
Note. Alien individuals with “Q” visas
are treated as either students, teachers,
Form 1040NR) if you were a
nonresident alien engaged in a trade or
would not recognize the validity of your or trainees and, as such, are exempt business in the United States during
green card because it is more than ten individuals for purposes of the 2009. You must file even if:
years old or because you have been substantial presence test if they • You have no income from a trade or
absent from the United States for a otherwise qualify. “Q” visas are issued business conducted in the United
period of time. to aliens participating in certain States,
For more details, including special
international cultural exchange • You have no income from U.S.
programs. sources, or
rules that apply if you give up your
green card after holding it in at least 8 • Your income is exempt from U.S. tax
of the prior 15 years, see Pub. 519. See Pub. 519 for more details under a tax treaty or any section of the
regarding days of presence in the Internal Revenue Code.
Substantial Presence Test United States for the substantial Exceptions. You do not need to file
You are considered a U.S. resident if presence test. Form 1040NR-EZ (or Form 1040NR) if:
you meet the substantial presence test 1. Your only U.S. trade or business
for 2009. You meet this test if you were Closer Connection to Foreign was the performance of personal
physically present in the United States Country services, and
for at least: Even though you otherwise would meet a. Your wages were less than
1. 31 days during 2009, and the substantial presence test, you can $3,650, and
2. 183 days during the period 2009, be treated as a nonresident alien if you: b. You have no other need to file a
2008, and 2007, using the following • Were present in the United States for return to claim a refund of overwithheld
chart. fewer than 183 days during 2009, taxes, to satisfy additional withholding
• Establish that during 2009 you had a at source, or to claim income exempt or
tax home in a foreign country, and partly exempt by treaty, or
(a) (b) (c) (d) • Establish that during 2009 you had a 2. You were a nonresident alien
Year Days of Multiplier Testing closer connection to one foreign student, teacher, or trainee who was
physical days country in which you had a tax home temporarily present in the United States
presence (multiply than to the United States unless you under an “F,” “J,” “M,” or “Q” visa, and
(b) times you have no income (such as wages,
(c)) had a closer connection to two foreign
countries. salaries, tips, etc., or scholarship or
2009 1.000 fellowship grants) that is subject to tax
See Pub. 519 for more information. under section 871.
2008 .333
Closer connection exception for
2007 .167 foreign students. If you are a foreign When To File
Total testing days (add student in the United States, and you If you were an employee and received
column (d)) have met the substantial presence test, wages subject to U.S. income tax
you still may be able to claim you are a withholding, file Form 1040NR-EZ by
nonresident alien. Answer the following April 15, 2010.
Generally, you are treated as questions.
present in the United States on any day If you did not receive wages as an
that you are physically present in the Yes No employee subject to U.S. income tax
country at any time during the day. withholding, file Form 1040NR-EZ by
However, there are exceptions to this 1. Do you intend to reside June 15, 2010.
permanently in the United Extension of time to file. If you
rule. In general, do not count the States?
following as days of presence in the cannot file your return by the due date,
United States for the substantial 2. Have you taken any steps to you should file Form 4868 to get an
presence test. change your U.S. immigration automatic 6-month extension of time to
• Days you commute to work in the status to lawful permanent file. You must file Form 4868 by the
United States from a residence in resident? regular due date of the return.
Canada or Mexico if you regularly 3. Have you substantially Note. Form 4868 does not extend the
commute from Canada or Mexico. complied with the U.S. time to pay your income tax. The tax is
• Days you are in the United States for immigration laws for your due by the regular due date of the
less than 24 hours when you are in student nonimmigrant status return.
transit between two places outside the during your stay in the United
United States. States? Where To File
• Days you are in the United States as Send your Form 1040NR-EZ to the
a crew member of a foreign vessel. 4. During your stay in the United following address.
• Days you intend, but are unable, to States, have you maintained a
closer connection with a
leave the United States because of a foreign country than with the Department of the Treasury
medical condition that arose while you United States? Internal Revenue Service Center
were in the United States. Austin, TX 73301-0215 U.S.A.
-2- Instructions for Form 1040NR-EZ (2009)
Private Delivery Services and resident alien. Different U.S. tax year. Conversely, income you
You can use certain private delivery income tax rules apply to each status. received from sources outside the
services designated by the IRS to meet Most dual-status years are the years United States while a nonresident alien
the “timely mailing as timely filing/ of arrival or departure. Before you is not taxable in most cases even if you
paying” rule for tax returns and arrive in the United States, you are a became a resident alien after receiving
payments. These private delivery nonresident alien. After you arrive, you it and before the close of the tax year.
services include only the following. may or may not be a resident, Income from U.S. sources is taxable
• DHL Express (DHL): DHL Same Day depending on the circumstances. whether you received it while a
Service. nonresident alien or a resident alien.
If you become a U.S. resident, you
• Federal Express (FedEx): FedEx stay a resident until you leave the Restrictions for Dual-Status
Priority Overnight, FedEx Standard United States. You may become a
Overnight, FedEx 2Day, FedEx nonresident alien when you leave if you
Taxpayers
International Priority, and FedEx meet both of the following conditions. Standard deduction. You cannot take
International First. • After leaving (or after your last day of the standard deduction even for the
• United Parcel Service (UPS): UPS lawful permanent residency if you met part of the year you were a resident
Next Day Air, UPS Next Day Air Saver, the green card test) and for the alien.
UPS 2nd Day Air, UPS 2nd Day Air remainder of the calendar year of your Head of household. You cannot use
A.M., UPS Worldwide Express Plus, departure, you have a closer the Head of household Tax Table
and UPS Worldwide Express. connection to a foreign country than to column.
The private delivery service can tell the United States. Joint return. You cannot file a joint
you how to get written proof of the • During the next calendar year you return unless you elect to be taxed as a
mailing date. are not a U.S. resident under either the resident alien (see Election To Be
green card test or the substantial Taxed as a Resident Alien on this
Private delivery services cannot presence test. page) instead of a dual-status taxpayer.
! deliver items to P.O. boxes. You
CAUTION must use the U.S. Postal
See Pub. 519 for more information. Tax rates. If you were married and a
Service to mail any item to an IRS P.O. What and Where To File for a nonresident of the United States for all
box address. or part of the tax year and you do not
Dual-Status Year make the election to be taxed as a
Election To Be Taxed as a If you were a U.S. resident on the last resident alien as discussed on this
Resident Alien day of the tax year, file Form 1040. page, you must use the Married filing
Enter “Dual-Status Return” across the separately Tax Table column to figure
You can elect to be taxed as a U.S. top and attach a statement showing your tax on income effectively
resident for the whole year if all of the your income for the part of the year you connected with a U.S. trade or
following apply. were a nonresident. You can use business. If married, you cannot use
• You were married. Form 1040NR-EZ as the statement; the Single Tax Table column.
• Your spouse was a U.S. citizen or enter “Dual-Status Statement” across Deduction for exemptions. As a
resident alien on the last day of the tax the top. Do not sign Form 1040NR-EZ.
year. dual-status taxpayer, you usually will be
File your return and statement with the
• You file a joint return for the year of Department of the Treasury; Internal
entitled to your own personal
exemption. Subject to the general rules
the election using Form 1040, 1040A, Revenue Service Center; Austin, TX
or 1040EZ. for qualification, you are allowed an
73301-0215 U.S.A. exemption for your spouse in figuring
To make this election, you must If you were a nonresident on the last taxable income for the part of the year
attach the statement described in day of the tax year, file Form you were a resident alien. The amount
Pub. 519 to your return. Do not use 1040NR-EZ. Enter “Dual-Status Return” you can claim for these exemptions is
Form 1040NR-EZ. across the top and attach a statement limited to your taxable income
Your worldwide income for the whole showing your income for the part of the (determined without regard to
year must be included and will be taxed year you were a U.S. resident. You can exemptions) for the part of the year you
under U.S. tax laws. You must agree to use Form 1040 as the statement; enter were a resident alien. You cannot use
keep the records, books, and other “Dual-Status Statement” across the top. exemptions (other than your own) to
information needed to figure the tax. If Do not sign Form 1040. File your return reduce taxable income to below zero
you made the election in an earlier and statement with the Department of for that period.
year, you can file a joint return or the Treasury; Internal Revenue Service Special rules apply for exemptions
separate return for 2009. If you file a Center; Austin, TX 73301-0215 U.S.A. for the part of the year a dual-status
separate return, use Form 1040 or Statements. Any statement you file taxpayer is a nonresident alien if the
Form 1040A. Your worldwide income with your return must show your name, taxpayer is a resident of Canada,
for the whole year must be included address, and identifying number (see Mexico, or South Korea; a U.S.
whether you file a joint or separate page 4). national; or a student or business
return. apprentice from India. See Pub. 519 for
Income Subject to Tax for more information.
If you make this election, you Dual-Status Year Tax credits. You cannot take the
! may forfeit the right to claim
CAUTION benefits otherwise available
As a dual-status taxpayer not filing a earned income credit, the credit for the
under a U.S. tax treaty. For more joint return, you are taxed on income elderly or disabled, or any education
information about the benefits that from all sources for the part of the year credit unless you elect to be taxed as a
otherwise might be available, see the you were a resident alien. Generally, resident alien (see Election To Be
specific treaty. you are taxed on income only from U.S. Taxed as a Resident Alien on this
sources for the part of the year you page) instead of a dual-status taxpayer.
were a nonresident alien. However, all For information on other credits, see
Dual-Status Taxpayers income effectively connected with the chapter 6 of Pub. 519.
Note. If you elect to be taxed as a conduct of a trade or business in the
resident alien (discussed above), the United States is taxable. How To Figure Tax for
special instructions and restrictions Income you received as a Dual-Status Tax Year
discussed here do not apply. dual-status taxpayer from sources When you figure your U.S. tax for a
outside the United States while a dual-status year, you are subject to
Dual-Status Tax Year resident alien is taxable even if you different rules for the part of the year
A dual-status year is one in which you became a nonresident alien after you were a resident and the part of the
change status between nonresident receiving it and before the close of the year you were a nonresident.
Instructions for Form 1040NR-EZ (2009) -3-
All income for the period of to become U.S. nationals instead of

residence and all income that is
considered to be effectively connected
Identifying Number U.S. citizens.
Social security number (SSN). In Married persons who live apart.
with a trade or business in the United Some married persons who have a
States for the period of nonresidence, most cases, you are required to enter child and who do not live with their
after allowable deductions, is combined your SSN. If you do not have an SSN spouse can file as single. If you meet
and taxed at the same rates that apply but are eligible to get one, you should all five of the following tests and you
to U.S. citizens and residents. apply for it. Get Form SS-5, Application are a married resident of Canada,
for a Social Security Card, online at Mexico, or South Korea, or you are a
Credit for taxes paid. You are www.socialsecurity.gov/online/SS-5. married U.S. national, check the box on
allowed a credit against your U.S. html, from your local Social Security line 1.
income tax liability for certain taxes you Administration (SSA) office, or by
paid or are considered to have paid or calling the SSA at 1-800-772-1213. 1. You file a return separate from
that were withheld from your income. your spouse.
Fill in Form SS-5 and bring it to your 2. You paid more than half the cost
These include: local SSA office in person, along with to keep up your home in 2009.
1. Tax withheld from wages earned in original documentation showing your 3. You lived apart from your spouse
the United States and taxes withheld age, identity, immigration status, and for the last 6 months of 2009.
at the source from scholarship authority to work in the United States. Temporary absences for special
income from U.S. sources. If you are an F-1 or M-1 student, you circumstances, such as for business,
also must show your Form I-20. If you medical care, school, or military
When filing Form 1040, show the are a J-1 exchange visitor, you also service, count as time lived in the
total tax withheld on line 61. Enter must show your Form DS-2019. home.
amounts from the attached statement 4. Your home was the main home of
(Form 1040NR-EZ, line 18) to the It usually takes about 2 weeks to get
an SSN once the SSA has all the your child, stepchild, or foster child for
right of line 61 and identify and evidence and information it needs. more than half of 2009. Temporary
include in the amount on line 61. absences by you or the child for special
IRS individual taxpayer identification
When filing Form 1040NR-EZ, show number (ITIN). If you do not have and circumstances, such as school,
the total tax withheld on line 18. are not eligible to get an SSN, you must vacation, business, or medical care,
Enter the amount from the attached enter your ITIN whenever an SSN is count as time the child lived with you. If
statement (Form 1040, line 61) in the requested on your tax return. the child was born or died in 2009, you
column to the right of line 18 and still can file as single as long as the
For details on how to apply for an home was that child’s main home for
identify and include it in the amount ITIN, see Form W-7, Application for IRS the part of the year he or she was alive.
on line 18. Individual Taxpayer Identification 5. You can claim a dependency
2. Estimated tax paid with Number, and its instructions. Get Form exemption for the child (on Form
Form 1040-ES or W-7 online at www.irs.gov. Click on 1040NR) or the child’s other parent
“Individuals,” then “Individual Taxpayer claims him or her as a dependent under
Form 1040-ES (NR). Identification Numbers (ITIN).” the rules for children of divorced or
3. Tax paid with Form 1040-C at the It usually takes 6 to 10 weeks to get separated parents. See Form 8332,
time of departure from the United an ITIN. Release/Revocation of Release of
States. When filing Form 1040, Note. An ITIN is for tax use only. It Claim to Exemption for Child by
include the tax paid with does not entitle you to social security Custodial Parent.
Form 1040-C with the total payments benefits or change your employment or
on line 71. Identify the payment in the immigration status under U.S. law. Adopted child. An adopted child is
area to the left of the entry. always treated as your own child. An
An incorrect or missing identifying adopted child includes a child lawfully
number may increase your tax or placed with you for legal adoption.
reduce your refund. Foster child. A foster child is any
child placed with you by an authorized
Line Instructions for placement agency, or by judgment,
Form 1040NR-EZ Filing Status decree, or other order of any court of
Lines 1 and 2. The amount of your tax competent jurisdiction.
depends on your filing status. Before
you decide which box to check, read
Name and Address the following explanation. Rounding Off to Whole
Enter your name, street address, city or
town, and country on the appropriate
Were you single or married? If you
were married on December 31, 2009,
Dollars
lines. Include an apartment number consider yourself married for the whole You can round off cents to whole
after the street address, if applicable. year. If you were single, divorced, or dollars on your return. If you do round
legally separated under a decree of to whole dollars, you must round all
P.O. box. Enter your box number only amounts. To round, drop amounts
if your post office does not deliver mail divorce or separate maintenance on
December 31, consider yourself single under 50 cents and increase amounts
to your home. from 50 to 99 cents to the next dollar.
for the whole year. If you meet the tests
Foreign address. Enter the described under Married persons who For example, $1.39 becomes $1 and
information in the following order: City, live apart, later on this page, you can $2.50 becomes $3.
province or state, and country. Follow consider yourself single for the whole If you have to add two or more
the country’s practice for entering the year. amounts to figure the amount to enter
postal code. In some countries the If your spouse died in 2009, consider on a line, include cents when adding
postal code may come before the city yourself married to that spouse for the the amounts and round off only the
or town name. whole year, unless you remarried total.
Country. Enter the full name of the before the end of 2009.
country in uppercase letters in English. U.S. national. A U.S. national is an Taxable Income
individual who, although not a U.S.
Address change. If you plan to move citizen, owes his or her allegiance to Line 3 — Wages, salaries, tips, etc.
after filing your return, use Form 8822, the United States. U.S. nationals Enter the total of your effectively
Change of Address, to notify the IRS of include American Samoans and connected wages, salaries, tips, etc.
your new address. Northern Mariana Islanders who chose Only U.S. source income is included on
line 3 as effectively connected wages. savings account, Archer or Medicare If you were not a degree candidate,
For most people, the amount to enter Advantage MSA, or Coverdell the full amount of the scholarship or
on this line should be shown in box 1 of education savings account. Also, do not fellowship is generally taxable. Also,
their Form(s) W-2. include interest from a U.S. bank, amounts received in the form of a
Do not include on line 3 savings and loan association, credit scholarship or fellowship that are
union, or similar institution (or from payment for teaching, research, or
! amounts exempted under a tax
CAUTION treaty. Instead, include these
certain deposits with U.S. insurance other services are generally taxable as
amounts on line 6 and complete item J companies) that is exempt from tax wages even if the services were
on page 2 of Form 1040NR-EZ. under a tax treaty or under section required to get the grant.
871(i) because the interest is not If the grant was reported on
effectively connected with a U.S. trade Form(s) 1042-S, you generally must
Also include on line 3: or business. Do not add any
• Wages received as a household include the amount shown in box 2 of
tax-exempt interest to your line 3 total. Form(s) 1042-S, on line 5. However, if
employee for which you did not receive
a Form W-2 because your employer Line 4 — Taxable refunds, credits, or any or all of that amount is exempt by
paid you less than $1,700 in 2009. offsets of state and local income treaty, do not include the treaty-exempt
Also, enter “HSH” and the amount not taxes. If you received a refund, credit, amount on line 5. Instead, include the
reported on a Form W-2 on the dotted or offset of state or local income taxes treaty-exempt amount on line 6 and
line next to line 3. in 2009, you may receive a complete item J on page 2 of
• Tip income you did not report to your Form 1099-G. If you chose to apply Form 1040NR-EZ.
employer. Also include allocated tips part or all of the refund to your 2009 Attach any Form(s) 1042-S you
shown on your Form(s) W-2 unless you estimated state or local income tax, the received from the college or institution.
can prove that you received less. amount applied is treated as received If you did not receive a Form 1042-S,
Allocated tips should be shown in box 8 in 2009. attach a statement from the college or
of your Form(s) W-2. They are not institution (on their letterhead) showing
included as income in box 1. See Pub. None of your refund is taxable if, the details of the grant.
531, Reporting Tip Income, for more TIP in the year you paid the tax, you
did not itemize deductions. If For more information about
details. scholarships and fellowships in general,
you were a student or business
You may owe social security apprentice from India in 2008 and you see Pub. 970, Tax Benefits for
! and Medicare tax on unreported
CAUTION or allocated tips. See the
claimed the standard deduction on your
2008 tax return, none of your refund is
Education.
Example 1. You are a citizen of a
instructions for line 16 on page 7. taxable. See Students and business country that does not have an income
• Disability pensions shown on apprentices from India in chapter 5 of tax treaty in force with the United
Form 1042-S or Form 1099-R if you Pub. 519. If none of your refund is States. You are a candidate for a
have not reached the minimum taxable, leave line 4 blank. degree at ABC University (located in
retirement age set by your employer. the United States). You are receiving a
For details on how to figure the full scholarship from ABC University.
Note. You must use Form 1040NR to amount you must report as income, see
report disability pensions received after The total amounts you received from
Recoveries in Pub. 525, Taxable and ABC University during 2009 are as
you reach your employer’s minimum Nontaxable Income.
retirement age and other payments follows:
shown on Form 1042-S or Form Line 5 — Scholarship and fellowship
1099-R. grants. If you received a scholarship Tuition and fees $25,000
• Wages from Form 8919, line 6. or fellowship, part or all of it may be Books, supplies,
Missing or incorrect Form W-2. taxable. and equipment 1,000
Your employer is required to provide or Room and
If you were a degree candidate, the board 9,000
send Form W-2 to you no later than amounts you used for expenses other
February 1, 2010. If you do not receive than tuition and course-related $35,000
it by early February, ask your employer expenses (fees, books, supplies, and The Form 1042-S you received from
for it. Even if you do not get a Form equipment) are generally taxable. For ABC University for 2009 shows $9,000
W-2, you must still report your earnings example, amounts used for room, in box 2 and $1,260 (14% of $9,000) in
on line 3. If you lose your Form W-2 or board, and travel are generally taxable. box 9.
it is incorrect, ask your employer for a
new one.
Dependent care benefits. If you Student Loan Interest Deduction
received benefits for 2009 under your Worksheet — Line 9 Keep for Your Records
employer’s dependent care plan, you
must use Form 1040NR. The benefits See the instructions for line 9 on page 6 before you begin.
should be shown in box 10 of your
Form(s) W-2. 1. Enter the total interest you paid in 2009 on qualified student
Adoption benefits. If you received loans (defined on page 6). Do not enter more than $2,500 . . . . 1.
employer-provided adoption benefits for 2. Enter the amount from Form 1040NR-EZ, line 7 2.
2009, you must use Form 1040NR. The
benefits should be shown in box 12 of 3. Enter the amount from Form 1040NR-EZ, line 8 3.
your Form(s) W-2, with code T. 4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . 4.
Tax-exempt interest. Certain types 5. Is line 4 more than $60,000?
of interest income from investments in ❏ No. Skip lines 5 and 6, enter -0- on line 7,
state and municipal bonds and similar and go to line 8.
instruments are not taxed by the United
States. If you received such tax-exempt ❏ Yes. Subtract $60,000 from line 4 . . . . . . . . 5.
interest income, enter “TEI” and the 6. Divide line 5 by $15,000. Enter the result as a decimal (rounded
amount of your tax-exempt interest on to at least three places). If the result is 1.000 or more, enter
the dotted line next to line 3. Include 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. .
any exempt-interest dividends from a 7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
mutual fund or other regulated
investment company. Do not include 8. Student loan interest deduction. Subtract line 7 from line 1.
interest earned on your individual Enter the result here and on Form 1040NR-EZ, line 9 . . . . . . . . 8.
retirement arrangement (IRA), health
Note. Box 2 shows only $9,000 • Enter $9,000 on line 6. 2. Any person who was your
because withholding agents (such as • Enter $0 on line 8. Because none of dependent when the loan was taken
ABC University) are not required to the $9,000 reported to you in box 2 of out.
report section 117 amounts (tuition, Form 1042-S is included in your 3. Any person you could have
fees, books, supplies, and equipment) income, you cannot exclude it on line 8. claimed as a dependent for the year the
on Form 1042-S. • Include on line 18 any withholding loan was taken out except that:
shown in box 9 of Form 1042-S. a. The person filed a joint return.
When completing Form 1040NR-EZ:
• Enter on line 5 the $9,000 shown in • Provide all the required information in b. The person had gross income
item J on page 2 of Form 1040NR-EZ. that was equal to or more than the
box 2 of Form 1042-S.
• Enter $0 on line 8. Because Line 6. Report on line 6 the total of all exemption amount for that year ($3,650
section 117 amounts (tuition, fees, your income that is exempt from tax by for 2009), or
books, supplies, and equipment) were an income tax treaty, including both c. You could be claimed as a
not included in box 2 of your effectively connected and noneffectively dependent on someone else’s return.
Form 1042-S (and are not included on connected income. Do not include this
line 5 of Form 1040NR-EZ), you cannot exempt income on line 7. You must The person for whom the expenses
exclude any of the section 117 amounts complete item J on page 2 of Form were paid must have been an eligible
on line 8. 1040NR-EZ to report income that is student (defined on page 7). However,
• Include on line 18 the $1,260 shown exempt from U.S. tax. a loan is not a qualified student loan if
in box 9 of Form 1042-S. Line 8 — Scholarship and fellowship (a) any of the proceeds were used for
grants excluded. If you received a other purposes, or (b) the loan was
Example 2. The facts are the same from either a related person or a person
as in Example 1 except that you are a scholarship or fellowship grant and
were a degree candidate, enter who borrowed the proceeds under a
citizen of a country that has an income qualified employer plan or a contract
tax treaty in force with the United amounts used for tuition and
course-related expenses (fees, books, purchased under such a plan. To find
States that includes a provision that out who is a related person, see Pub.
exempts scholarship income and you supplies, and equipment), but only to
the extent the amounts are included on 970.
were a resident of that country
immediately before leaving for the line 5. See the examples in the Qualified higher education
United States to attend ABC University. instructions for line 5 beginning on expenses. Qualified higher education
Also, assume that, under the terms of page 5. expenses generally include tuition,
the tax treaty, all of your scholarship Line 9 — Student loan interest fees, room and board, and related
income is exempt from tax because deduction. You can take this expenses such as books and supplies.
ABC University is a nonprofit deduction only if all of the following The expenses must be for education in
educational organization. apply. a degree, certificate, or similar program
Note. Many tax treaties do not permit 1. You paid interest in 2009 on a at an eligible educational institution. An
an exemption from tax on scholarship qualified student loan (see below). eligible educational institution includes
or fellowship grant income unless the 2. Your filing status is single. most colleges, universities, and certain
income is from sources outside the 3. Your modified AGI is less than vocational schools. You must reduce
United States. If you are a resident of a $75,000. Use lines 2 through 4 of the the expenses by the following benefits.
treaty country, you must know the worksheet on page 5 to figure your • Employer-provided educational
terms of the tax treaty between the modified AGI. assistance benefits that are not
United States and the treaty country to included in box 1 of Form(s) W-2.
claim treaty benefits on Form Use the worksheet on page 5 to • Excludable U.S. series EE and I
1040NR-EZ. For details, see the figure your student loan interest savings bond interest from Form 8815.
instructions for item J beginning on deduction. • Any nontaxable distribution of
page 10. qualified tuition program earnings.
Qualified student loan. This is any • Any nontaxable distribution of
When completing Form 1040NR-EZ: loan you took out to pay the qualified Coverdell education savings account
• Enter $0 on line 5. The $9,000 higher education expenses for any of earnings.
reported to you in box 2 of Form the following individuals. • Any scholarship, educational
1042-S is reported on line 6 (not line 5). 1. Yourself or your spouse. assistance allowance, or other payment
Itemized Deductions Worksheet—Line 11 Keep for Your Records
1. Enter the amount of state and local income taxes you paid or that were withheld from your salary in 2009 . . . 1.
2. Multiply line 1 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter: $166,800 ($83,400 if you checked filing status box 2) . . . . . . . . . . . . . . . . . . . 4.
5. Is the amount on line 4 less than the amount on line 3? . . . . . . . . . . . . . . . . . . . . . .
No. Stop. Your deduction is not limited. Enter the amount from line 1 above on
Form 1040NR-EZ, line 11.
Yes. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Multiply line 5 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Enter the smaller of line 2 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Divide line 7 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Form 1040NR-EZ, line 11.
Then, on the dotted line to the left of the line 12 entry space, enter “IDW” . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

(but not gifts, inheritances, etc.) of $3,650 for yourself. Use the You may be charged a penalty
excluded from income. worksheet below to figure the amount,
if any, to enter on line 13 if your AGI
! equal to 50% of the social
CAUTION security and Medicare tax due
For more details on these expenses,
see Pub. 970. from line 10 is more than $166,800 if on tips you received but did not report
you checked filing status box 1, or more to your employer.
Eligible student. An eligible than $125,100 if you checked filing Form 8919. If you are an employee
student is a person who: status box 2. who received wages from an employer
• Was enrolled in a degree, certificate, who did not withhold social security and
or other program (including a program Note. Residents of Canada, Mexico, Medicare tax from your wages, use
of study abroad that was approved for South Korea, and U.S. nationals may Form 8919 to figure your share of the
credit by the institution at which the be able to claim exemptions for their unreported tax. Include on line 16 the
student was enrolled) leading to a dependents and, if married, their amount from line 13 of Form 8919.
recognized educational credential at an spouse. Residents of India who were Include the amount from line 6 of Form
eligible educational institution, and students or business apprentices may 8919 on Form 1040NR-EZ, line 3.
• Carried at least half the normal also be able to take exemptions for
full-time workload for the course of their spouse and dependents. However,
study he or she was pursuing. you must use Form 1040-NR to claim
Line 11 — Itemized deductions. the additional exemptions.
Payments
Enter the total state and local income Line 18 — Federal income tax
taxes you paid or that were withheld Line 16 — Unreported social security withheld. Add the amounts shown as
from your salary in 2009. Use the and Medicare tax from Forms 4137 federal income tax withheld on your
worksheet on page 6 to figure the and 8919. Enter the total of any taxes Form(s) W-2, 1042-S, and 1099-R.
amount to enter on line 11 if the from Form 4137 and Form 8919. Check Enter the total on line 18. The
amount on line 10 is more than the appropriate box(es). amount(s) withheld should be shown in
$166,800 if you checked filing status Form 4137. If you received tips of box 2 of your Form(s) W-2, box 9 of
box 1, or more than $83,400 if you $20 or more in any month and you did your Form(s) 1042-S, and box 4 of your
checked filing status box 2. If, during not report the full amount to your Form(s) 1099-R. Attach all Form(s) W-2
2009, you received any refunds of, or employer, you must pay the social and 1042-S to the front of your return.
credits for, income tax paid in earlier security and Medicare or railroad Attach Form(s) 1099-R to the front of
years, do not subtract them from the retirement (RRTA) tax on the your return of your return if federal
amount you deduct here. Instead, see unreported tips. You also must pay this income tax was withheld.
the instructions for line 4 on page 5. tax if your Form(s) W-2 shows allocated Line 19 — 2009 estimated tax
tips that you are including in your payments. Enter any estimated
Note. Residents of India who were federal income tax payments you made
students or business apprentices may income on Form 1040NR-EZ, line 3.
using Form 1040-ES (NR) for 2009.
be able to take the standard deduction To figure the social security and Include any overpayment that you
instead of their itemized deductions. Medicare tax, use Form 4137. If you applied to your 2009 estimated tax
See Pub. 519 for details. owe RRTA tax, contact your employer. from:
Line 13 — Exemption deduction. Your employer will figure and collect the • Your 2008 return, or
Generally, you can take an exemption RRTA tax. • An amended return (Form 1040X).
Exemption Deduction Worksheet—Line 13 Keep for Your Records
1. Is the amount on Form 1040NR-EZ, line 10, more than the amount shown on line 4 below for your filing status?
No. STOP Enter $3,650 on Form 1040NR-EZ, line 13.
Yes. Go to line 3.
2. Exemption amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. $3,650
3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount shown below for the filing status box you checked on page 1
of Form 1040NR-EZ.
• Box 1 — $166,800 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• Box 2 — $125,100 } 4.
5. Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Is line 5 more than $122,500 ($61,250 if you checked filing status box 2)?
Yes. STOP Enter $2,433 on Form 1040NR-EZ, line 13. Do not complete
the rest of this worksheet.
No. Divide line 5 by $2,500 ($1,250 if you checked filing status box 2). If
the result is not a whole number, increase it to the next higher whole
number (for example, increase 0.0004 to 1) . . . . . . . . . . . . . . . . . 6.
7. Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. .
8. Multiply line 2 by the decimal on line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Divide line 8 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Exemption deduction. Subtract line 9 from line 2. Enter the result here and on
Form 1040NR-EZ, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

Sample Check—Lines 23b Through 23d is different from the routing number on
your checks.
If the direct deposit to your
RUFUS MAPLE 1234
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after your refund is deposited.
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PAY TO THE Note. Your choice of direct deposit is

$
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ORDER OF
only valid for the current year. You can
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choose another method to receive your

DOLLARS
Routing Account refund next year.
ANYPLACE BANK number number TreasuryDirect®. You can request
Do not include a deposit of your refund to a
Anyplace, LA 70000
(line 23b) (line 23d) the check number TreasuryDirect® online account to buy
For U.S. Treasury marketable securities
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and savings bonds. For more

|:250250025|:202020
"’86". 1234 information, go to www.treasurydirect.
Note: The routing and account numbers may be in different places on your check.
gov.
U.S. Series I Savings Bonds. You
can use your refund to buy up to
Name change. If you changed your notice from FMS. To find out if you may $5,000 in U.S. Series I Savings Bonds.
name because of marriage, divorce, have an offset or if you have any The amount you request must be a
etc., and you made estimated tax questions about it, contact the agency multiple of $50. You do not need a
payments using your former name, to which you owe the debt. TreasuryDirect® account to do this.
attach a statement to the front of Lines 23a through 23d — Direct See the Form 8888 instructions for
Form 1040NR-EZ. On the statement, deposit of refund. details.
list all of the payments you made in Line 23b. The routing number must
2009 and show the name(s) and DIRECT DEPOSIT be nine digits. The first two digits must
identifying number(s) under which you Simple. Safe. Secure. be 01 through 12 or 21 through 32.
made them. Otherwise, the direct deposit will be
Fast Refunds! Choose direct deposit — a
Line 20 — Credit for amount paid with fast, simple, safe, secure way to have your rejected and a check sent instead. On
Form 1040-C. Enter any amount you refund deposited automatically to your the sample check on this page, the
paid with Form 1040-C for 2009. checking or savings account, including an routing number is 250250025. Rufus
Line 21 — Total payments. Add individual retirement arrangement (IRA). and Mary Maple would use that routing
lines 18 through 20. Enter the total on number unless their financial institution
line 21. Why Use Direct Deposit? instructed them to use a different
Amount paid with request for • You get your refund faster by direct routing number for direct deposits.
extension of time to file. If you filed deposit than you do by check. Ask your financial institution for the
Form 4868 to get an automatic • Payment is more secure. There is no correct routing number to enter on line
extension of time to file check that can get lost or stolen. 23b if:
Form 1040NR-EZ, include in the total • It is more convenient. You do not • Your deposit is to a savings account
on line 21 any amount you paid with have to make a trip to the bank to that does not allow you to write checks,
that form or by electronic funds deposit your check. or
withdrawal or credit or debit card. If you • It saves tax dollars. It costs the • Your checks state they are payable
paid by credit or debit card, do not government less to refund by direct through a financial institution different
include on line 21 the convenience fee deposit. from the one at which you have your
you were charged. On the dotted line checking account.
If you want us to directly deposit the
next to line 21, enter “Form 4868” and amount shown on line 23a to your Line 23c. Check the appropriate
show the amount paid. checking or savings account, including box for the type of account. Do not
an IRA, at a U.S. bank or other financial check more than one box. If the deposit
institution (such as a mutual fund, is to an account such as an IRA, health
Refund brokerage firm, or credit union) in the savings account, brokerage account, or
other similar account, ask your financial
Line 22 — Amount overpaid. If line United States:
22 is under $1, we will send a refund • Check the box on line 23a and attach institution whether you should check
Form 8888 if you want to split the direct the “Checking” or “Savings” box. You
only on written request. must check the correct box to ensure
deposit of your refund among two or
If the amount you overpaid is three accounts, or your deposit is accepted. For a
TIP large, you may want to • Complete lines 23b through 23d if TreasuryDirect® online account, check
decrease the amount of income you want your refund deposited to only the “Savings” box.
tax withheld from your pay by filing a one account. Line 23d. The account number
new Form W-4. See Income Tax can be up to 17 characters (both
Withholding and Estimated Tax Otherwise, we will send you a check. numbers and letters). Include hyphens
Payments for 2010 on page 12. but omit spaces and special symbols.
Note. If you do not want your refund Enter the number from left to right and
Refund offset. If you owe past-due directly deposited to your account, do leave any unused boxes blank. On the
federal tax, state income tax, child not check the box on line 23a. Draw a sample check on this page, the account
support, spousal support, or certain line through the boxes on lines 23b and number is 20202086. Do not include
federal nontax debts, such as student 23d. the check number.
loans, all or part of the overpayment on
line 22 may be used (offset) to pay the The IRS is not responsible for a For all direct deposits, the name on
past-due amount. Offsets for federal
taxes are made by the IRS. All other
! lost refund if you enter the
CAUTION wrong account information.
the return must match the name on the
bank account. You cannot request a
offsets are made by the Treasury Check with your financial institution to deposit of your refund to an account
Department’s Financial Management get the correct routing and account that is not in your name (such as your
Service (FMS). For federal tax offsets, numbers and to make sure your direct tax preparer’s own account).
you will receive a notice from the IRS. deposit will be accepted. Do not use Line 23e. If you want your refund
For all other offsets, you will receive a the routing number on a deposit slip if it mailed to an address not listed on
page 1 of Form 1040NR-EZ, enter that before the extension runs out. If you do
address here. See Foreign address on Link2Gov Corporation not, penalties may be imposed.
page 4 for information on entering a 1-888-PAY-1040TM (1-888-729-1040)
1-888-658-5465 (Customer Service) Line 26 — Estimated tax penalty.
foreign address. You may owe this penalty if:
www.PAY1040.com
• Line 25 is at least $1,000 and it is
Note. If the address on page 1 is not RBS WorldPay, Inc. more than 10% of the tax shown on
in the United States, you can enter an 1-888-9-PAY-TAXTM (1-888-972-9829) your return, or
address in the United States on line 1-877-517-4881 (Customer Service) • You did not pay enough estimated
23e. However, if the address on page 1 www.payUSAtax.com tax by any of the due dates. This is true
is in the United States, the IRS cannot even if you are due a refund.
mail a refund to a different address in Official Payments Corporation
1-888-UPAY-TAXTM (1-888-872-9829) The “tax shown on your return” is the
the United States. amount on your 2009 Form
1-877-754-4413 (Customer Service) 1040NR-EZ, line 15.
www.officialpayments.com
Line 24 — Applied to your 2010 Exception. You will not owe the
estimated tax. Enter on line 24 the To pay by EFTPS. You also can pay penalty if your 2008 tax return was for a
amount, if any, of the overpayment on using EFTPS, a free tax payment tax year of 12 full months and any of
line 22 you want applied to your 2010 system that allows you to make the following applies.
estimated tax. This election cannot be payments online or by phone. For more 1. You had no tax shown on your
changed later. information or details on enrolling, visit 2008 return and you were a U.S. citizen
www.eftps.gov or, if you are in the or resident for all of 2008.
United States, call Customer Service at 2. Line 21 on your 2009 return is at
1-800-316-6541. TTY/TDD help is least 100% of the tax shown on your
Amount You Owe available by calling 1-800-733-4829. 2008 return. (But see Caution below.)
Line 25 — Amount you owe. You may need to (a) increase Your estimated tax payments for 2009
TIP the amount of income tax must have been made on time and for
withheld from your pay by filing the required amount.
To save interest and penalties, 3. Line 21 on your 2009 return is at
TIP pay your taxes in full by the due a new Form W-4 or (b) make estimated least 90% of the tax shown on your
date. You do not have to pay if tax payments for 2010. See Income 2008 return, your AGI shown on your
line 25 is under $1. Tax Withholding and Estimated Tax 2008 return was less than $500,000
Payments for 2010 on page 12. (less than $250,000 if you checked
Include any estimated tax penalty What if you cannot pay? If you filing status box 2 for 2009), and you
from line 26 in the amount you enter on cannot pay the full amount shown on certify on Form 2210 (or Form 2210-F
line 25. line 25 when you file, you can ask for: for farmers and fishermen) that more
• An installment agreement, or than 50% of the gross income on your
• An extension of time to pay. 2008 return was from a small business.
You can pay by check, money order,
credit or debit card, or the electronic Installment agreement. Under an A small business is one that had an
federal tax payment system (EFTPS). installment agreement, you can pay all average of fewer than 500 employees
Do not include any estimated tax or part of the tax you owe in monthly for 2008. See Form 2210 (or Form
payment for 2010 in this payment. installments. Generally, you can have 2210-F) and its instructions for details.
Instead, make the estimated tax up to 60 months to pay. However, even Your estimated tax payments for 2009
payment separately. if your request to pay in installments is must have been made on time and for
granted, you will be charged interest the required amount.
and may be charged a late payment
To pay by check or money order. penalty on the tax not paid by the due If your 2008 AGI was over
Make your check or money order
payable to the “United States Treasury”
date. You also must pay a fee. To limit
the interest and penalty charges, pay
! $150,000 (over $75,000 if you
CAUTION checked filing status box 2 for
for the full amount due. Do not send as much of the tax as possible when 2009), item (2) applies only if line 21 on
cash. Do not attach the payment to you file. But before requesting an your 2009 tax return is at least 110% of
your return. Write “2009 Form installment agreement, you should the tax shown on your 2008 return. This
1040NR-EZ” and your name, address, consider other less costly alternatives, rule does not apply to farmers and
daytime phone number, and SSN or such as a bank loan or credit card fishermen or if item (3) applies.
ITIN on your payment. payment. For most people, the “tax shown on
To ask for an installment agreement, your 2008 return” is the amount on your
To help us process your payment, you can apply online or use Form 9465, 2008 Form 1040NR-EZ, line 15.
enter the amount on the right side of Installment Agreement Request. To
the check like this: $ XXX.XX. Do not apply online, go to www.irs.gov, click on The IRS will waive the penalty
use dashes or lines (for example,
xx
do “I Need To...,” and select “Set Up a TIP to the extent any underpayment
not enter “$ XXX – ” or “$ XXX100”). Payment Plan.” If you use Form 9465, is due to adjustments made to
you should receive a response to your the income tax withholding tables that
To pay by credit or debit card. To request to make installment payments took effect in spring 2009. You must
pay by credit or debit card, call toll-free within 30 days. But if you file your request a waiver by filing Form 2210 or
or visit the website of one of the service return after March 31, it may take us 2210-F with your return.
providers listed on this page and follow longer to reply. Figuring the penalty. If the
the instructions. Extension of time to pay. If paying Exception above does not apply and
the tax when it is due would cause you you choose to figure the penalty
A convenience fee will be charged an undue hardship, you can ask for an yourself, see Form 2210 (or 2210-F for
by the service provider. Fees may vary extension of time to pay by filing Form farmers or fishermen) to find out if you
among the providers. You will be told 1127, Application for Extension of Time owe the penalty. If you do, you can use
what the fee is during the transaction for Payment of Tax, on or before the the form to figure the amount.
and you will have the option to either due date (without regard to extensions) Enter the penalty on line 26. Add the
continue or cancel the transaction. You for filing your return. An extension penalty to any tax due and enter the
also can find out what the fee will be by generally will not be granted for more total on line 25. If you are due a refund,
calling the provider’s toll-free than 6 months. You will be charged subtract the penalty from the
automated customer service number or interest on the tax not paid by the due overpayment you show on line 22. Do
visiting the provider’s website shown date (without regard to extensions) for not file Form 2210 with your return
next. filing your return. You must pay the tax unless Form 2210 indicates that you
must do so. Instead, keep it for your representative to sign your return. To Item G
records. do this, you can use Form 2848.
Enter the dates you entered and left the
Because Form 2210 is You can have an agent in the United United States during 2009 on short
TIP complicated, you can leave line States prepare and sign your return if business trips, or to visit family, go on
26 blank and the IRS will figure you could not do so for one of the vacation, or return home briefly. If you
the penalty and send you a bill. We will following reasons: are a resident of Canada or Mexico and
not charge you interest on the penalty if • You were ill. commute to work in the United States
you pay by the date specified on the • You were not in the United States at on more than 75% of the workdays
bill. If your income varied during the any time during the 60 days before the during your working period, you are a
year, the annualized income installment return was due. regular commuter and do not need to
method may reduce the amount of your • For other reasons that you explained enter the dates you entered and left the
penalty. But you must file Form 2210 in writing to the Department of the United States during the year.
because the IRS cannot figure your Treasury; Internal Revenue Service “Commute” means to travel to work and
penalty under this method. See the Center; Austin, TX 73301-0215 U.S.A., return to your residence within a
Instructions for Form 2210 for other and that the IRS approved. 24-hour period. Check the appropriate
situations in which you may be able to Child’s return. If your child cannot box for Canada or Mexico and skip to
lower your penalty by filing Form 2210. sign the return, either parent can sign item H. See Days of Presence in the
the child’s name in the space provided. United States in Pub. 519, chapter 1.
Then, enter “By (your signature), parent If you are in the United States on
Third Party Designee for minor child.” January 1, enter 01/01 as the first date
If you want to allow your preparer, a Paid preparer must sign your return. you entered the United States. If you
friend, family member, or any other Generally, anyone you pay to prepare are in the United States on December
person you choose to discuss your your return must sign it in the space 31, do not enter a final date departed.
2009 tax return with the IRS, check the provided. The preparer must give you a Item H
“Yes” box in the “Third Party Designee” copy of the return for your records.
area of your return. Also, enter the Someone who prepares your return but Review your entry and passport stamps
designee’s name, U.S. phone number, does not charge you should not sign or other records to count the number of
and any five digits the designee your return. days you were actually present in the
chooses as his or her personal United States during the years listed. A
identification number (PIN). day of presence is any day that you are
physically present in the United States
If you check the “Yes” box, you are Other Information at any time during the 24-hour period
authorizing the IRS to call the designee (Page 2) beginning at 12:01 a.m. For the list of
to answer any questions that may arise exceptions to the days you must count
during the processing of your return. Answer all questions.
as actually being present in the United
You also are authorizing the designee States, see Days of Presence in the
to: Item A United States in Pub. 519, chapter 1. If
• Give the IRS any information that is List all countries of which you were a you were not in the United States on
missing from your return, citizen or national during the tax year. any day of the tax year, enter -0-.
• Call the IRS for information about the
processing of your return or the status Item B Item I
of your refund or payment(s), List the country in which you claimed If you have filed a U.S. income tax
• Receive copies of notices or residence for tax purposes during the return for a prior year, enter the latest
transcripts related to your return, upon tax year. year for which you filed a return and the
request, and form number you filed.
• Respond to certain IRS notices about Item C
math errors, offsets, and return If you have completed immigration Item J
preparation. Form I-485 and submitted the form to
the U.S. Citizenship and Immigration Line 1. If you are a resident of a treaty
You are not authorizing the designee country (that is, you qualify as a
to receive any refund check, bind you Services, you have applied to become resident of that country within the
to anything (including any additional tax a green card holder (lawful permanent meaning of the tax treaty between the
liability), or otherwise represent you resident) of the United States. United States and that country), you
before the IRS. If you want to expand must know the terms of the tax treaty
the designee’s authorization, see Item D between the United States and that
Pub. 947, Practice Before the IRS and If you checked “Yes” for D1 or D2, you country to properly complete item J.
Power of Attorney. may be a U.S. tax expatriate and You can download the complete text of
special rules may apply to you. See most U.S. tax treaties at www.irs.gov.
The authorization will automatically Expatriation Tax in Pub. 519, chapter 4,
end no later than the due date (without Technical explanations for many of
for more information. those treaties are also available at that
regard to extensions) for filing your
2010 tax return (see When To File on site. Also, see Pub. 901 for a quick
Item E reference guide to the provisions of
page 2). If you wish to revoke the Enter your visa type on the last day of
authorization before it ends, see Pub. U.S. tax treaties. If you are claiming
the tax year. Examples are the treaty benefits on Form 1040NR-EZ,
947. following: you must provide all the information
• J-1 Exchange visitor. requested in item J.
• H-1B Temporary worker with Column (a), Country. Enter the
Signature specialty occupation. treaty country which qualifies you for
Form 1040 NR-EZ is not considered a • F-1 Students-academic institutions. treaty benefits.
valid return unless you sign it. Be sure
to date your return and enter your Item F Column (b), Tax treaty article.
occupation(s) in the United States. If If you have ever changed your visa Enter the number of the treaty article
you have someone prepare your return, type, check the “Yes” box. For example, which exempts the income from U.S.
you are still responsible for the you entered the United States in 2008 tax.
correctness of the return. If your return on an F-1 visa as an academic student. Column (c), Number of months
is signed by a representative for you, During 2009 you changed to a J-1 or claimed in prior tax years. Enter the
you must have a power of attorney H-1B visa as a teacher or researcher. number of months in prior tax years for
attached that specifically authorizes the You will check the “Yes” box. which you claimed an exemption from
U.S. tax based on the specified treaty teachers. This includes taxable Include all the required information on
article. scholarship and fellowship grants. your payment if you owe tax and are
Column (d), Amount of exempt 3. You claim an International Social paying by check or money order? See
income in current tax year. Enter the Security Agreement or a Diplomatic or the instructions for line 25 on page 9 for
amount of income in the current tax Consular Agreement reduces or details.
year that is exempt from U.S. tax based modifies the taxation of income. File only one original return for the same
on the specified treaty article. 4. You are a partner in a partnership year, even if you have not gotten your
or a beneficiary of an estate or trust refund or have not heard from the IRS
Line (e), Total. Add the amounts in and the partnership, estate, or trust since you filed? Filing more than one
column (d). Enter the total on line 1e reports the required information on its original return for the same year or
and on page 1, line 6. Do not include return. sending in more than one copy of the
this amount in the amounts entered on 5. The payments or items of income same return (unless we ask you to do
Form 1040NR-EZ, page 1, line 3 or 5. that otherwise are required to be so) could delay your refund.
If required, attach Form 8833. disclosed total no more than $10,000.
Line 2. Check “Yes” if you are subject Refund Information
to tax in a foreign country on any of the
income reported on line 1, column (d). You can go online to check the status
Example. Sara is a citizen of Italy Reminders of your refund 3 to 4 weeks after you
file your return.
and was a resident there until
September 2008, when she moved to Go to www.irs.gov/individuals
the United States to accept a position Return Checklist and click on Where’s My
as a high school teacher at an This checklist can help you file a Refund. Have a copy of your tax
accredited public high school. Sara correct return. Mistakes can delay your return handy. You will need to provide
came to the United States on a J-1 visa refund or result in notices being sent to the following information from your
(Exchange visitor) and signed a you. return:
contract to teach for 2 years at this U.S. Did you:
school. She began teaching in • Your SSN or ITIN,
September 2008 and plans to continue Enter the correct SSN or ITIN in the • Your filing status, and
teaching through May 2010. Sara’s space provided on Form 1040NR-EZ? • The exact whole dollar amount of
salary per school year is $40,000. She Check that your name and SSN or ITIN your expected refund.
plans to return to Italy in June 2010 and agree with your social security card or
resume her Italian residence. For the IRS notice assigning your ITIN? If Refunds are sent out weekly on
calendar year 2009, Sara earned not, certain deductions and credits may TIP Fridays. If you check the status
$40,000 from her teaching position. be reduced or disallowed, your refund of your refund and are not given
She completes the table in item J on may be delayed, and you may not the date it will be issued, please wait
her 2009 tax return as shown in the receive credit for your social security until the next week before checking
example on this page. earnings. back.
Use the amount from line 14 (Taxable If you do not have Internet access,
If you are claiming tax treaty income), and the proper filing status, to call:
! benefits and you failed to submit
CAUTION adequate documentation to a
find your tax in the Tax Table? Be sure • 1-800-829-1954 during the hours
you entered the correct tax on line 15. shown on page 14 under Calling the
withholding agent, you must attach to Check your math, especially when IRS, or
your tax return all information that figuring your taxable income, federal • 1-800-829-4477 24 hours a day, 7
otherwise would have been required on income tax withheld, total payments, days a week, for automated refund
the withholding document (for example, and refund or amount you owe? information.
all information required on Form Enter the correct amounts for line 11
W-8BEN or Form 8233). (Itemized deductions) and line 13
Do not send in a copy of your return
Treaty-based return position (Exemption)? unless asked to do so.
disclosure. If you take the position Sign and date Form 1040NR-EZ and To get a refund, you generally must
that a treaty of the United States enter your occupation(s) in the United file your return within 3 years from the
overrides or modifies any provision of States? date the return was due (including
the Internal Revenue Code and that Enter your name and address in the extensions).
position reduces (or potentially correct order in the spaces provided on Refund information also is available
reduces) your tax, you must report Form 1040NR-EZ? in Spanish at www.irs.gov/espanol and
certain information on Form 8833 and Include your apartment number in your the phone numbers listed above.
attach it to Form 1040NR-EZ. address if you live in an apartment?
If you fail to report the required Attach Form(s) W-2, 1042-S, and
information, you will be charged a 1099-R to the front of the return? Attach Address Change
penalty of $1,000 for each failure Form(s) 1099-R only if federal income If you move after filing your return,
unless you show that such failure is tax was withheld. always notify the IRS in writing of your
due to reasonable cause and not willful
neglect. For more details, see Form Example. Item J—Tax Exempt Treaty
8833 and its instructions.
Exceptions. You do not have to file (a) Country (b) Tax treaty article (c) Number of (d) Amount of
Form 8833 for any of the following. months claimed in exempt income in
1. You claim a treaty reduces the prior tax years current tax year
withholding tax on interest, dividends,
rents, royalties, or other fixed or Italy 20 4 $40,000
determinable annual or periodical
income ordinarily subject to the 30%
rate.
2. You claim a treaty reduces or
modifies the taxation of income from
dependent personal services, pensions,
annuities, social security and other (e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not $40,000
public pensions, or income of artists, enter it on line 3 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
athletes, students, trainees, or
new address. To do this, use Form family, and business in this country. This penalty is in addition to interest
8822. Those choosing not to file and pay their charges on late payments.
fair share increase the burden on the Penalty for frivolous return. In
rest of us to support our schools, addition to any other penalties, the law
Income Tax Withholding and maintain and repair roadways, and the imposes a penalty of $5,000 for filing a
Estimated Tax Payments for many other ways our tax dollars help to frivolous return. A frivolous return is one
2010 make life easier for all citizens. that does not contain information
If the amount you owe or the amount Some people don’t know they should needed to figure the correct tax or
you overpaid is large, you may be able file a tax return; some don’t file shows a substantially incorrect tax
to file a new Form W-4 with your because they expect a refund; and because you take a frivolous position or
employer to change the amount of some don’t file because they owe desire to delay or interfere with the tax
income tax withheld from your 2010 taxes. Encourage your family, laws. This includes altering or striking
pay. For details on how to complete neighbors, friends, and coworkers to do out the preprinted language above the
Form W-4, see the Instructions for their fair share by filing their federal tax space where you sign. For a list of
Form 8233 and Notice 1392, returns and paying any tax due on time. positions identified as frivolous, see
Supplemental Form W-4 Instructions for If you or someone you know needs Notice 2008-14, 2008-4 I.R.B. 310,
Nonresident Aliens. to file past due tax returns, visit www. available at www.irs.gov/irb/
irs.gov and click on “Individuals” for 2008-04_IRB/ar12.html.
If you do not pay your tax through help in filing those returns. Send the Other penalties. Other penalties can
withholding, or do not pay enough tax return to the address that applies to you be imposed for negligence, substantial
that way, you might have to pay in the latest Form 1040NR-EZ understatement of tax, reportable
estimated tax. In general, you do not instruction booklet. For example, if you transaction understatements, filing an
have to make estimated tax payments if are filing a 2006 return in 2010, use the erroneous refund claim, and fraud.
you expect that your 2010 Form address in this booklet. However, if you Criminal penalties may be imposed for
1040NR-EZ will show a tax refund or a got an IRS notice, mail the return to the willful failure to file, tax evasion, or
tax balance due the IRS of less than address in the notice. making a false statement. See Pub.
$1,000. If your total estimated tax for 519 for details on some of these
2010 is $1,000 or more, see Form penalties.
1040-ES (NR). It has a worksheet you Interest and Penalties
can use to see if you have to make You do not have to figure the amount of
estimated tax payments. However, if any interest or penalties you may owe. How Long Should Records
you expect to be a resident of Puerto Because figuring these amounts can be Be Kept?
Rico during all of 2010 and you must complicated, we will do it for you if you Keep a copy of your tax return,
pay estimated tax, use Form 1040-ES. want. We will send you a bill for any worksheets you used, and records of all
For more information, see Pub. 505, amount due. items appearing on it (such as Forms
Tax Withholding and Estimated Tax, W-2, 1042-S, and 1099) until the
and Pub. 519. If you include interest or penalties
(other than the estimated tax penalty) statute of limitations runs out for that
with your payment, identify and enter return. Usually, this is 3 years from the
Need a Copy of Your Tax the amount in the bottom margin of date the return was due or filed or 2
Form 1040NR-EZ, page 1. Do not years from the date the tax was paid,
Return? include interest or penalties (other than whichever is later. You should keep
If you need a copy of your tax return, the estimated tax penalty) in the some records longer. For example,
use Form 4506. There is a $57 fee amount you owe on line 25. keep property records (including those
(subject to change) for each return on your home) as long as they are
requested. If your main home, principal Interest. We will charge you interest
on taxes not paid by their due date, needed to figure the basis of the
place of business, or tax records are original or replacement property. For
located in a federally declared disaster even if an extension of time to file is
granted. We also will charge you more details, see Pub. 552.
area, this fee will be waived. If you want
a free transcript of your tax return or interest on penalties imposed for failure
account, use Form 4506-T or call us at to file, negligence, fraud, substantial Secure Your Tax Records
1-800-829-1040. valuation misstatements, substantial from Identity Theft
understatements of tax, and reportable
transaction understatements. Interest is Identity theft occurs when someone
Amended Return charged on the penalty from the due uses your personal information such as
date of the return (including your name, social security number
File Form 1040X to change a return (SSN), individual taxpayer identification
you already filed. Also, use Form extensions).
Penalty for late filing. If you do not number (ITIN), or other identifying
1040X if you filed Form 1040NR-EZ information, without your permission, to
and you should have filed Form 1040, file your return by the due date commit fraud or other crimes. An
1040A, or 1040EZ, or vice versa. (including extensions), the penalty is identity thief may use your SSN to get a
Generally, Form 1040X must be filed usually 5% of the amount due for each job or may file a tax return using your
within 3 years after the date the original month or part of a month your return is SSN to receive a refund.
return was filed or within 2 years after late, unless you have a reasonable
the date the tax was paid, whichever is explanation. If you do, attach it to your To reduce your risk:
later. You may have more time to file return. The penalty can be as much as • Protect your SSN or ITIN,
Form 1040X if you live in a federally 25% of the tax due. The penalty is 15% • Ensure your employer is protecting
declared disaster area or you are per month, up to a maximum of 75%, if your SSN or ITIN, and
physically or mentally unable to the failure to file is fraudulent. If your • Be careful when choosing a tax
manage your financial affairs. See return is more than 60 days late, the preparer.
Pub. 556, Examination of Returns, minimum penalty will be $135 or the If your tax records are affected by
Appeal Rights, and Claims for Refund, amount of any tax you owe, whichever identity theft and you receive a notice
for details. is smaller. from the IRS, respond right away to the
Penalty for late payment of tax. If name and phone number printed on the
you pay your taxes late, the penalty is IRS notice or letter.
Past Due Returns usually 1/2 of 1% of the unpaid amount If your tax records are not currently
The integrity of our tax system and for each month or part of a month the affected by identity theft but you think
well-being of our country depend, to a tax is not paid. The penalty can be as you are at risk due to a lost or stolen
large degree, on the timely filing and much as 25% of the unpaid amount. It purse or wallet, questionable credit card
payment of taxes by each individual, applies to any unpaid tax on the return. activity or credit report, etc., contact the
IRS Identity Theft Hotline at 1-800-829-1040 (hearing impaired If you wish to write instead of call,
1-800-908-4490 or submit Form 14039. customers with access to TTY/TDD please address your letter to: Internal
For more information, see Pub. equipment may call 1-800-829-4059). Revenue Service, International Section,
4535, Identity Theft Prevention and Do not send questions with your return. P.O. Box 920, Bensalem, PA
Victim Assistance. 19020-8518. Make sure you include
Research Your Tax Questions your identifying number (defined on
Victims of identity theft who are Online page 4) when you write.
experiencing economic harm or a
systemic problem, or are seeking help You can find answers to many of your
tax questions online in several ways by If you are outside the United States,
in resolving tax problems that have not you can call 215-516-2000
been resolved through normal accessing the IRS website at www.irs.
gov/businesses/small/international and (English-speaking only). This number is
channels, may be eligible for Taxpayer not toll-free. Assistance in answering
Advocate Service (TAS) assistance. then clicking on “Help With Tax
Questions - International Taxpayers.” tax questions and filling out tax returns
You can reach TAS by calling the is also available in person from IRS
National Taxpayer Advocate helpline at Here are some of the methods you may
want to try. offices in Beijing, Frankfurt, London,
1-877-777-4778 or TTY/TDD
1-800-829-4059. • Frequently asked questions. This and Paris. The offices generally are
section contains an extensive list of located in the U.S. embassies or
Protect yourself from suspicious questions and answers. You can select consulates. The IRS conducts an
emails or phishing schemes. your question by category or keyword. overseas taxpayer assistance program
Phishing is the creation and use of
email and websites designed to mimic • Tax trails. This is an interactive during the filing season (January to
section which asks questions you can mid-June). To find out if IRS personnel
legitimate business emails and will be in your area, contact the
websites. The most common form is the answer by selecting “Yes” or “No.”
• Tax topics. consular office at the nearest U.S.
act of sending an email to a user falsely embassy.
claiming to be an established legitimate
enterprise in an attempt to scam the Free Help With Your Return Taxpayer Assistance
user into surrendering private Free help in preparing your return is
information that will be used for identity available nationwide from How can you get IRS tax forms and
theft. IRS-sponsored volunteers. These publications?
The IRS does not initiate contacts volunteers are trained and certified to • You can download them from the IRS
with taxpayers via emails. Also, the IRS prepare federal income tax returns by website. Click on “Forms and
does not request detailed personal passing an IRS test. The Volunteer Publications” at www.irs.gov.
information through email or ask Income Tax Assistance (VITA) program • In the United States, you can call
taxpayers for the PIN numbers, is designed to help low-income 1-800-TAX-FORM (1-800-829-3676).
passwords, or similar secret access taxpayers. The Tax Counseling for the
Elderly (TCE) program is designed to
• You can send your order to the
information for their credit card, bank, Internal Revenue Service; 1201 N.
or other financial accounts. assist taxpayers age 60 or older with Mitsubishi Motorway; Bloomington, IL
their tax return preparation. VITA/TCE 61705-6613 U.S.A.
If you receive an unsolicited email tax preparation sites must adhere to
claiming to be from the IRS, forward the strict quality standards necessary to • You can pick them up in person from
message to phishing@irs.gov. You also prepare accurate returns. Volunteers our U.S. embassies and consulates
can report misuse of the IRS name, will help you with claiming the credits abroad (but only during the tax return
logo, forms, or other IRS property to the and deductions you may be entitled to. filing period).
Treasury Inspector General for Tax For more information on these
Administration toll-free at programs, go to www.irs.gov and enter Help for People With
1-800-366-4484. You can forward
suspicious emails to the Federal Trade keyword “VITA” in the upper right Disabilities
Commission at spam@uce.gov or corner. Or, call us at 1-800-829-1040. Telephone help is available using TTY/
contact them at www.ftc.gov/idtheft or To find the nearest AARP Tax-Aide TDD equipment by calling
1-877-IDTHEFT (1-877-438-4338). site, visit AARP’s website at www.aarp. 1-800-829-4059. Braille materials are
org/money/taxaide or call available at libraries that have special
Visit the IRS website at www.irs.gov 1-888-227-7669. services for people with disabilities.
to learn more about identity theft and
how to reduce your risk. When you go for help, take proof of
identity and social security numbers (or Tax Services in Other
individual taxpayer identification Languages
What Are Your Rights As A numbers) for your spouse, your To better serve taxpayers whose native
Taxpayer? dependents, and yourself. Take a copy language is not English, we have
You have the right to be treated fairly, of your 2008 tax return (if available), all products and services in various
professionally, promptly, and your Forms W-2, 1042-S, and 1099 for languages.
courteously by IRS employees. Our 2009, and any other information about
goal at the IRS is to protect your rights your 2009 income and expenses. For Spanish speaking taxpayers, we
so that you will have the highest have:
confidence in the integrity, efficiency, Everyday Tax Solutions • Spanish Publication 17, El Impuesto
and fairness of our tax system. To In the United States you can get Federal sobre los Ingresos, and
ensure that you always receive such face-to-face help solving tax problems • The Español website, www.irs.gov/
treatment, you should know about the every business day in IRS Taxpayer espanol.
many rights you have at each step of Assistance Centers. An employee can
the tax process. For details, see Pub. 1, explain IRS letters, request adjustments We also offer a Basic Tax
Your Rights As A Taxpayer. to your account, or help you set up a Responsibilities CD/DVD in the
payment plan. Call your local Taxpayer following languages.
Other Ways To Get Help
Assistance Center for an appointment. • Spanish
To find the number, go to www.irs.gov/ • Chinese
localcontacts, or look in the phone book • Vietnamese
Send Your Written Tax under “United States Government,
Questions to the IRS Internal Revenue Service.” You can call • Korean
You should get an answer in about 30 1-800-829-1040. For TTY/TDD help, • Russian
days. For the mailing address, call us at call 1-800-829-4059.
If you are in the United States and Making the Call below. If you are in the If you are outside the United States,
want to get a copy of this CD/DVD, call United States, you will not be charged call 215-516-2000 (English-speaking
the National Distribution Center at for the call unless your phone company only). This number is not toll-free.
1-800-829-3676 and ask for Pub. 4580 charges you for toll-free calls. Our
in your language. normal hours of operation are Monday
through Friday from 7:00 a.m. to 10:00
Before You Hang Up
The IRS Taxpayer Assistance p.m. local time. Assistance provided to If you do not fully understand the
TIP Centers provide over-the-phone answer you receive, or you feel our
interpreter assistance in more callers from Alaska and Hawaii will be
based on the hours of operation in the representative may not fully understand
than 170 different languages. To find Pacific time zone. your question, our representative needs
the number see Everyday Tax to know this. He or she will be happy to
Solutions on page 13. If you want to check the status take additional time to be sure your
TIP of your 2009 refund, see Refund question is answered fully.
Information on page 11.
Death of a Taxpayer By law, you are responsible for
If a taxpayer died before filing a return paying your share of federal income
for 2009, the taxpayer’s personal Before You Call tax. If we should make an error in
representative may have to file and IRS representatives care about the answering your question, you are still
sign a return for that taxpayer. A quality of the service provided to you, responsible for the payment of the
personal representative can be an our customer. You can help us provide correct tax. Should this occur, however,
executor, administrator, or anyone who accurate, complete answers to your you will not be charged any penalty.
is in charge of the deceased taxpayer’s questions by having the following
property. If the deceased taxpayer did information available.
not have to file a return but had tax • The tax form, schedule, or notice to Quick and Easy Access
withheld, a return must be filed to get a which your question relates.
refund. The person who files the return • The facts about your particular to Tax Help and Tax
must enter “Deceased,” the deceased situation. The answer to the same
question often varies from one taxpayer
Products
taxpayer’s name, and the date of death
across the top of the return. If this to another because of differences in Internet. You can access the
information is not provided, it may delay their age, income, whether they can be IRS website 24 hours a day,
the processing of the return. claimed as a dependent, etc. 7 days a week, at www.irs.gov.
The personal representative should • The name of any IRS publication or
promptly notify all payers of income, other source of information that you Online services and help. Go to
including financial institutions, of the used to look for the answer. www.irs.gov to obtain information on:
taxpayer’s death. This will ensure the To maintain your account security, • Online Services — Conduct business
proper reporting of income earned by you may be asked for the following with the IRS electronically.
the taxpayer’s estate or heirs. A information, which you should also • Taxpayer Advocate Service — Helps
deceased taxpayer’s SSN or ITIN have available. taxpayers resolve problems with the
should not be used for tax years after • Your social security number or IRS.
the year of death, except for estate tax individual taxpayer identification • Where’s My Refund — Your refund
return purposes. number. status anytime from anywhere.
Claiming a refund for a deceased • The amount of refund and filing • Free Tax Return Preparation — Free
status shown on your tax return. tax assistance and preparation.
taxpayer. If you are a court-appointed
representative, file Form 1040NR-EZ • The “Caller ID Number” shown at the • Recent Tax Changes — Highlights on
top of any notice you received. newly enacted tax law.
for the decedent and attach a copy of
the certificate that shows your • Your personal identification number • Innocent Spouses — Tax information
(PIN) if you have one. for innocent spouses.
appointment. All other filers requesting
the deceased taxpayer’s refund, • Your date of birth. • Disaster Tax Relief — Tax relief
• The numbers in your street address. provisions for disaster situations.
including the deceased taxpayer’s
spouse, must file the return and attach • Your ZIP code. • Identity Theft and Your Tax
Records — Safeguard your identity and
Form 1310. If you are asking for an installment tax records.
For more details, see Pub. 559. agreement to pay your tax, you will be
asked for the highest amount you can
• Online Payment Agreement (OPA)
Application — Online agreements.
How Do You Make a Gift to
pay each month and the date on which
you can pay it.
• Applying for Offers in
Compromise — Information on offers in
Reduce Debt Held By the Evaluation of services provided. compromise.
Public? The IRS uses several methods to
evaluate our telephone service. One View and download products. Click
If you wish to do so, make a check method is to record telephone calls for on “Forms and Publications” or go to
payable to “Bureau of the Public Debt.” quality purposes only. A random www.irs.gov/formspubs to:
You can send it to: Bureau of the Public sample of recorded calls is selected for • View or download current and
Debt, Department G, P.O. Box 2188, review through the quality assurance previous year tax products.
Parkersburg, WV 26106-2188. Or you process. Other methods include • Order current year tax products
can enclose the check with your income listening to live calls in progress and online.
tax return when you file. Do not add random selection of customers for The Forms and Publications page
your gift to any tax you may owe. See participation in a customer satisfaction provides links to access and acquire
Amount You Owe on page 9 for details survey. both electronic and print media.
on how to pay any tax you owe. Additionally, the “Search” function
You may be able to deduct this
TIP gift on your 2010 tax return as a
Making the Call provides basic and advanced search
If you are in the United States, call capabilities for published products
charitable contribution. But you 1-800-829-1040 (hearing impaired available on www.irs.gov.
must file Form 1040NR to do so. customers with TTY/TDD equipment Online ordering of products. To
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allows you to speak your responses or to www.irs.gov/formspubs.
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regulations require that you give us the Keep this notice with your records. It
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you are complying with these laws and information. If you have any questions
Phone. to allow us to figure and collect the right about the rules for filing and giving
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Call 1-877-777-4778.
You are not required to provide the Estimates of taxpayer burden. The
Walk-in. You can pick up some information requested on a form that is table below shows burden estimates as
of the most requested forms, subject to the Paperwork Reduction Act of October 2009 for taxpayers filing a
instructions, and publications at unless the form displays a valid OMB Form 1040NR-EZ. Time spent and
many IRS offices, post offices, and control number. Books or records out-of-pocket costs are presented
libraries, and from our U.S. embassies relating to a form or its instructions separately. Out-of-pocket costs include
and consulates abroad (but only during must be retained as long as their any expenses incurred by taxpayers to
the tax return filing period). contents may become material in the prepare and submit their tax returns.
Mail. You can order forms, administration of any Internal Revenue Examples include tax return preparation
instructions, and publications by law. and submission fees, postage and
sending an order to the Internal Generally, tax returns and return photocopying costs, and tax
Revenue Service, 1201 N. Mitsubishi information are confidential, as required preparation software costs.
Motorway, Bloomington, IL 61705-6613 by section 6103. However, section
U.S.A. 6103 sometimes allows or requires the Reported time and cost burdens are
IRS to disclose the information to national averages and do not
DVD. Buy IRS Publication 1796 others. For example, we may disclose necessarily reflect a “typical” case. For
(IRS Tax Products DVD) for your tax information to the Department instance, the estimated average time
$30. Price is subject to change. of Justice to enforce the tax laws, and burden for all taxpayers filing a Form
There may be a handling fee. The DVD to cities, states, the District of 1040NR or 1040NR-EZ is 12 hours,
includes current-year and prior-year Columbia, and U.S. commonwealths or with an average cost of $194 per
forms, instructions, and publications; possessions to carry out their tax laws. return. This average includes all
Internal Revenue Bulletins; and toll-free We may disclose this information to the associated forms and schedules,
and email technical support. The DVD Department of Treasury and across all preparation methods and
is released twice during the year. The contractors for tax administration taxpayer activities. Taxpayers filing
first release will ship early January purposes; and to other persons as Form 1040NR-EZ are expected to have
2010 and the final release will ship necessary to obtain information that we an average burden of about 7.2 hours,
early March 2010. cannot get in any other way to with an average cost of $42 per return.
Internet. Buy the DVD from: determine the amount of or to collect Within each of these estimates, there is
significant variation in taxpayer activity.
• National Technical Information the tax you owe. We may disclose this
Similarly, tax preparation fees vary
Service (NTIS) at information to the Comptroller General
of the United States to permit review of extensively depending on the tax
www.irs.gov/cdorders situation of the taxpayer, the type of
• Government Printing Office (GPO) at the IRS. We may disclose this
professional preparer, and the
http://bookstore.gpo.gov (search for information to Committees of Congress;
Pub. 1796) federal, state, and local child support geographic area.
agencies; and to other federal agencies
Telephone. Buy the DVD from: for purposes of determining entitlement If you have comments concerning
• NTIS at 1-877-233-6767 for benefits or the eligibility for and the the time and cost estimates below, you
• GPO at 1-866-512-1800 repayment of loans. We may also can contact us at either one of the
Other ways to get help. See page 13 disclose this information to other addresses shown under We welcome
for information. countries under a tax treaty, to federal comments on forms above.
Estimated Average Taxpayer Burden
The average time and costs required to complete and file Form 1040NR-EZ, its schedules, and accompanying forms will vary
depending on individual circumstances. The estimated averages are:
Average Time Burden (Hours) Average Cost* (Dollars)
7.2 $42
* This average is a weighted average for all taxpayers. Because few taxpayers use paid preparers or software for this return, the dollar estimate may be quite
different from actual expenses.

IRS Customer Service Standards

At the IRS, our goal is to continually improve the quality of ● Canceling penalties.
our services. To achieve that goal, we have developed customer ● Resolving problems.
service standards in the following areas.
● Simpler forms.
● Access to information.
● Easier filing and payment options.
● Accuracy.
If you would like information about the IRS standards
● Prompt refunds.
and a report of our accomplishments, see Pub. 2183.
Help With Unresolved Tax Issues

Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is an independent 6. TAS has at least one local taxpayer advocate in every
organization within the IRS whose employees assist state, the District of Columbia, and Puerto Rico. You can
taxpayers who are experiencing economic harm, who are call your local advocate, whose number is in your phone
seeking help in resolving problems with the IRS, or who book, in Publication 1546, Taxpayer Advocate
believe that an IRS system or procedure is not working as Service—Your Voice at the IRS, and on our website at
it should. Here are seven things every taxpayer should know www.irs.gov/advocate. You can also call our toll-free line at
about TAS: 1-877-777-4778 or TTY/TDD 1-800-829-4059.
1. TAS is your voice at the IRS. 7. You can learn about your rights and responsibilities as a
2. Our service is free, confidential, and tailored to meet taxpayer by visiting our online tax toolkit at
your needs. www.taxtoolkit.irs.gov.
3. You may be eligible for TAS help if you have tried to Low Income Taxpayer Clinics (LITCs)
resolve your tax problem through normal IRS channels and
The Low Income Taxpayer Clinic program serves
have gotten nowhere, or you believe an IRS procedure just
individuals who have a problem with the IRS and whose
is not working as it should.
income is below a certain level. LITCs are independent
4. TAS helps taxpayers whose problems are causing from the IRS. Most LITCs can provide representation
financial difficulty or significant cost, including the cost of before the IRS or in court on audits, tax collection disputes,
professional representation. This includes businesses as well and other issues for free or for a small fee. If an
as individuals. individual’s native language is not English, some clinics can
5. TAS employees know the IRS and how to navigate it. provide information in certain other languages about
We will listen to your problem, help you understand what taxpayer rights and responsibilities. For more information,
needs to be done to resolve it, and stay with you every step see Publication 4134, Low Income Taxpayer Clinic List.
of the way until your problem is resolved. This publication is available at www.irs.gov, by calling
1-800-TAX-FORM (1-800-829-3676), or at your local IRS
office.
Suggestions for Improving the IRS

Taxpayer Advocacy Panel
The Taxpayer Advocacy Panel (TAP) is a diverse group of demographically and geographically diverse, with at least
citizen volunteers who listen to taxpayers, identify one member from each state, the District of Columbia, and
taxpayers’ issues, and make suggestions for improving IRS Puerto Rico. To learn more about the TAP, go to
service and customer satisfaction. The panel is www.improveirs.org or call 1-888-912-1227 toll-free.

At But Single Married

Example. Mr. Brown is single. His taxable income on line 14 of Form
2009 Tax Table 1040NR-EZ is $23,250. First, he finds the $23,250-23,300 income line.
least less
than
filing
sepa-
rately
Next, he finds the “Single” column and reads down the column. The Your tax is—
amount shown where the income line and filing status column meet is 23,200 23,250 3,066 3,066
䊳 23,250 23,300 3,074 3,074
$3,074. This is the tax amount he should enter on line 15 of Form 23,300 23,350 3,081 3,081
1040NR-EZ. 23,350 23,400 3,089 3,089
If Form If Form If Form If Form

1040NR-EZ, And you are – 1040NR-EZ, And you are – 1040NR-EZ, And you are – 1040NR-EZ, And you are –
line 14, is – line 14, is – line 14, is – line 14, is –
At But Single Married At But Single Married At But Single Married At But Single Married
least less filing least less filing least less filing least less filing
than sepa- than sepa- than sepa- than sepa-
rately rately rately rately
Your tax is – Your tax is – Your tax is – Your tax is –
0
5
5
15
0
1
0
1
1,500
1,525
1,525
1,550
151
154
151
154
3,000 6,000
15 25 2 2 1,550 1,575 156 156 3,000 3,050 303 303 6,000 6,050 603 603
25 50 4 4 1,575 1,600 159 159 3,050 3,100 308 308 6,050 6,100 608 608
50 75 6 6 1,600 1,625 161 161 3,100 3,150 313 313 6,100 6,150 613 613
75 100 9 9 1,625 1,650 164 164 3,150 3,200 318 318 6,150 6,200 618 618
100 125 11 11 1,650 1,675 166 166 3,200 3,250 323 323 6,200 6,250 623 623
125 150 14 14 1,675 1,700 169 169 3,250 3,300 328 328 6,250 6,300 628 628
150 175 16 16 1,700 1,725 171 171 3,300 3,350 333 333 6,300 6,350 633 633
175 200 19 19 1,725 1,750 174 174 3,350 3,400 338 338 6,350 6,400 638 638
200 225 21 21 1,750 1,775 176 176 3,400 3,450 343 343 6,400 6,450 643 643
225 250 24 24 1,775 1,800 179 179 3,450 3,500 348 348 6,450 6,500 648 648
250 275 26 26 3,500 3,550 353 353 6,500 6,550 653 653
1,800 1,825 181 181 3,550 3,600 358 358 6,550 6,600 658 658
275 300 29 29 1,825 1,850 184 184
1,850 1,875 186 186 3,600 3,650 363 363 6,600 6,650 663 663
300 325 31 31 3,650 3,700 368 368 6,650 6,700 668 668
325 350 34 34 1,875 1,900 189 189
3,700 3,750 373 373 6,700 6,750 673 673
350 375 36 36 1,900 1,925 191 191 3,750 3,800 378 378 6,750 6,800 678 678
375 400 39 39 1,925 1,950 194 194
1,950 1,975 196 196 3,800 3,850 383 383 6,800 6,850 683 683
400 425 41 41 3,850 3,900 388 388 6,850 6,900 688 688
425 450 44 44 1,975 2,000 199 199
3,900 3,950 393 393 6,900 6,950 693 693
450 475 46 46 3,950 4,000 398 398 6,950 7,000 698 698
475 500 49 49 2,000
500 525 51 51 2,000 2,025 201 201 4,000 7,000
525 550 54 54 2,025 2,050 204 204
550 575 56 56 2,050 2,075 206 206 4,000 4,050 403 403 7,000 7,050 703 703
575 600 59 59 2,075 2,100 209 209 4,050 4,100 408 408 7,050 7,100 708 708
4,100 4,150 413 413 7,100 7,150 713 713
600 625 61 61 2,100 2,125 211 211 4,150 4,200 418 418 7,150 7,200 718 718
625 650 64 64 2,125 2,150 214 214
650 675 66 66 4,200 4,250 423 423 7,200 7,250 723 723
2,150 2,175 216 216 4,250 4,300 428 428 7,250 7,300 728 728
675 700 69 69 2,175 2,200 219 219 4,300 4,350 433 433 7,300 7,350 733 733
700 725 71 71 2,200 2,225 221 221 4,350 4,400 438 438 7,350 7,400 738 738
725 750 74 74 2,225 2,250 224 224
750 775 76 76 4,400 4,450 443 443 7,400 7,450 743 743
2,250 2,275 226 226 4,450 4,500 448 448 7,450 7,500 748 748
775 800 79 79 2,275 2,300 229 229 4,500 4,550 453 453 7,500 7,550 753 753
800 825 81 81 2,300 2,325 231 231 4,550 4,600 458 458 7,550 7,600 758 758
825 850 84 84 2,325 2,350 234 234 4,600 4,650 463 463 7,600 7,650 763 763
850 875 86 86 2,350 2,375 236 236 4,650 4,700 468 468 7,650 7,700 768 768
875 900 89 89 2,375 2,400 239 239 4,700 4,750 473 473 7,700 7,750 773 773
900 925 91 91 2,400 2,425 241 241 4,750 4,800 478 478 7,750 7,800 778 778
925 950 94 94 2,425 2,450 244 244 4,800 4,850 483 483 7,800 7,850 783 783
950 975 96 96 2,450 2,475 246 246 4,850 4,900 488 488 7,850 7,900 788 788
975 1,000 99 99 2,475 2,500 249 249 4,900 4,950 493 493 7,900 7,950 793 793
2,500 2,525 251 251 4,950 5,000 498 498 7,950 8,000 798 798
1,000 2,525 2,550 254 254
1,000 1,025 101 101 2,550 2,575 256 256 5,000 8,000
1,025 1,050 104 104 2,575 2,600 259 259
5,000 5,050 503 503 8,000 8,050 803 803
1,050 1,075 106 106 2,600 2,625 261 261 5,050 5,100 508 508 8,050 8,100 808 808
1,075 1,100 109 109 2,625 2,650 264 264 5,100 5,150 513 513 8,100 8,150 813 813
1,100 1,125 111 111 2,650 2,675 266 266 5,150 5,200 518 518 8,150 8,200 818 818
1,125 1,150 114 114 2,675 2,700 269 269
5,200 5,250 523 523 8,200 8,250 823 823
1,150 1,175 116 116 2,700 2,725 271 271 5,250 5,300 528 528 8,250 8,300 828 828
1,175 1,200 119 119 2,725 2,750 274 274 5,300 5,350 533 533 8,300 8,350 833 833
1,200 1,225 121 121 2,750 2,775 276 276 5,350 5,400 538 538 8,350 8,400 839 839
1,225 1,250 124 124 2,775 2,800 279 279 5,400 5,450 543 543 8,400 8,450 846 846
1,250 1,275 126 126 2,800 2,825 281 281 5,450 5,500 548 548 8,450 8,500 854 854
1,275 1,300 129 129 2,825 2,850 284 284 5,500 5,550 553 553 8,500 8,550 861 861
1,300 1,325 131 131 2,850 2,875 286 286 5,550 5,600 558 558 8,550 8,600 869 869
1,325 1,350 134 134 2,875 2,900 289 289 5,600 5,650 563 563 8,600 8,650 876 876
1,350 1,375 136 136 2,900 2,925 291 291 5,650 5,700 568 568 8,650 8,700 884 884
1,375 1,400 139 139 2,925 2,950 294 294 5,700 5,750 573 573 8,700 8,750 891 891
1,400 1,425 141 141 2,950 2,975 296 296 5,750 5,800 578 578 8,750 8,800 899 899
1,425 1,450 144 144 2,975 3,000 299 299 5,800 5,850 583 583 8,800 8,850 906 906
1,450 1,475 146 146 5,850 5,900 588 588 8,850 8,900 914 914
1,475 1,500 149 149 5,900 5,950 593 593 8,900 8,950 921 921
5,950 6,000 598 598 8,950 9,000 929 929
(Continued on page 18)
Instructions for Form 1040NR-EZ (2009) - 17 -

2009 Tax Table – Continued

9,000 12,000 15,000 18,000

9,000 9,050 936 936 12,000 12,050 1,386 1,386 15,000 15,050 1,836 1,836 18,000 18,050 2,286 2,286
9,050 9,100 944 944 12,050 12,100 1,394 1,394 15,050 15,100 1,844 1,844 18,050 18,100 2,294 2,294
9,100 9,150 951 951 12,100 12,150 1,401 1,401 15,100 15,150 1,851 1,851 18,100 18,150 2,301 2,301
9,150 9,200 959 959 12,150 12,200 1,409 1,409 15,150 15,200 1,859 1,859 18,150 18,200 2,309 2,309
9,200 9,250 966 966 12,200 12,250 1,416 1,416 15,200 15,250 1,866 1,866 18,200 18,250 2,316 2,316
9,250 9,300 974 974 12,250 12,300 1,424 1,424 15,250 15,300 1,874 1,874 18,250 18,300 2,324 2,324
9,300 9,350 981 981 12,300 12,350 1,431 1,431 15,300 15,350 1,881 1,881 18,300 18,350 2,331 2,331
9,350 9,400 989 989 12,350 12,400 1,439 1,439 15,350 15,400 1,889 1,889 18,350 18,400 2,339 2,339
9,400 9,450 996 996 12,400 12,450 1,446 1,446 15,400 15,450 1,896 1,896 18,400 18,450 2,346 2,346
9,450 9,500 1,004 1,004 12,450 12,500 1,454 1,454 15,450 15,500 1,904 1,904 18,450 18,500 2,354 2,354
9,500 9,550 1,011 1,011 12,500 12,550 1,461 1,461 15,500 15,550 1,911 1,911 18,500 18,550 2,361 2,361
9,550 9,600 1,019 1,019 12,550 12,600 1,469 1,469 15,550 15,600 1,919 1,919 18,550 18,600 2,369 2,369
9,600 9,650 1,026 1,026 12,600 12,650 1,476 1,476 15,600 15,650 1,926 1,926 18,600 18,650 2,376 2,376
9,650 9,700 1,034 1,034 12,650 12,700 1,484 1,484 15,650 15,700 1,934 1,934 18,650 18,700 2,384 2,384
9,700 9,750 1,041 1,041 12,700 12,750 1,491 1,491 15,700 15,750 1,941 1,941 18,700 18,750 2,391 2,391
9,750 9,800 1,049 1,049 12,750 12,800 1,499 1,499 15,750 15,800 1,949 1,949 18,750 18,800 2,399 2,399
9,800 9,850 1,056 1,056 12,800 12,850 1,506 1,506 15,800 15,850 1,956 1,956 18,800 18,850 2,406 2,406
9,850 9,900 1,064 1,064 12,850 12,900 1,514 1,514 15,850 15,900 1,964 1,964 18,850 18,900 2,414 2,414
9,900 9,950 1,071 1,071 12,900 12,950 1,521 1,521 15,900 15,950 1,971 1,971 18,900 18,950 2,421 2,421
9,950 10,000 1,079 1,079 12,950 13,000 1,529 1,529 15,950 16,000 1,979 1,979 18,950 19,000 2,429 2,429
10,000 13,000 16,000 19,000

10,000 10,050 1,086 1,086 13,000 13,050 1,536 1,536 16,000 16,050 1,986 1,986 19,000 19,050 2,436 2,436
10,050 10,100 1,094 1,094 13,050 13,100 1,544 1,544 16,050 16,100 1,994 1,994 19,050 19,100 2,444 2,444
10,100 10,150 1,101 1,101 13,100 13,150 1,551 1,551 16,100 16,150 2,001 2,001 19,100 19,150 2,451 2,451
10,150 10,200 1,109 1,109 13,150 13,200 1,559 1,559 16,150 16,200 2,009 2,009 19,150 19,200 2,459 2,459
10,200 10,250 1,116 1,116 13,200 13,250 1,566 1,566 16,200 16,250 2,016 2,016 19,200 19,250 2,466 2,466
10,250 10,300 1,124 1,124 13,250 13,300 1,574 1,574 16,250 16,300 2,024 2,024 19,250 19,300 2,474 2,474
10,300 10,350 1,131 1,131 13,300 13,350 1,581 1,581 16,300 16,350 2,031 2,031 19,300 19,350 2,481 2,481
10,350 10,400 1,139 1,139 13,350 13,400 1,589 1,589 16,350 16,400 2,039 2,039 19,350 19,400 2,489 2,489
10,400 10,450 1,146 1,146 13,400 13,450 1,596 1,596 16,400 16,450 2,046 2,046 19,400 19,450 2,496 2,496
10,450 10,500 1,154 1,154 13,450 13,500 1,604 1,604 16,450 16,500 2,054 2,054 19,450 19,500 2,504 2,504
10,500 10,550 1,161 1,161 13,500 13,550 1,611 1,611 16,500 16,550 2,061 2,061 19,500 19,550 2,511 2,511
10,550 10,600 1,169 1,169 13,550 13,600 1,619 1,619 16,550 16,600 2,069 2,069 19,550 19,600 2,519 2,519
10,600 10,650 1,176 1,176 13,600 13,650 1,626 1,626 16,600 16,650 2,076 2,076 19,600 19,650 2,526 2,526
10,650 10,700 1,184 1,184 13,650 13,700 1,634 1,634 16,650 16,700 2,084 2,084 19,650 19,700 2,534 2,534
10,700 10,750 1,191 1,191 13,700 13,750 1,641 1,641 16,700 16,750 2,091 2,091 19,700 19,750 2,541 2,541
10,750 10,800 1,199 1,199 13,750 13,800 1,649 1,649 16,750 16,800 2,099 2,099 19,750 19,800 2,549 2,549
10,800 10,850 1,206 1,206 13,800 13,850 1,656 1,656 16,800 16,850 2,106 2,106 19,800 19,850 2,556 2,556
10,850 10,900 1,214 1,214 13,850 13,900 1,664 1,664 16,850 16,900 2,114 2,114 19,850 19,900 2,564 2,564
10,900 10,950 1,221 1,221 13,900 13,950 1,671 1,671 16,900 16,950 2,121 2,121 19,900 19,950 2,571 2,571
10,950 11,000 1,229 1,229 13,950 14,000 1,679 1,679 16,950 17,000 2,129 2,129 19,950 20,000 2,579 2,579
11,000 14,000 17,000 20,000

11,000 11,050 1,236 1,236 14,000 14,050 1,686 1,686 17,000 17,050 2,136 2,136 20,000 20,050 2,586 2,586
11,050 11,100 1,244 1,244 14,050 14,100 1,694 1,694 17,050 17,100 2,144 2,144 20,050 20,100 2,594 2,594
11,100 11,150 1,251 1,251 14,100 14,150 1,701 1,701 17,100 17,150 2,151 2,151 20,100 20,150 2,601 2,601
11,150 11,200 1,259 1,259 14,150 14,200 1,709 1,709 17,150 17,200 2,159 2,159 20,150 20,200 2,609 2,609
11,200 11,250 1,266 1,266 14,200 14,250 1,716 1,716 17,200 17,250 2,166 2,166 20,200 20,250 2,616 2,616
11,250 11,300 1,274 1,274 14,250 14,300 1,724 1,724 17,250 17,300 2,174 2,174 20,250 20,300 2,624 2,624
11,300 11,350 1,281 1,281 14,300 14,350 1,731 1,731 17,300 17,350 2,181 2,181 20,300 20,350 2,631 2,631
11,350 11,400 1,289 1,289 14,350 14,400 1,739 1,739 17,350 17,400 2,189 2,189 20,350 20,400 2,639 2,639
11,400 11,450 1,296 1,296 14,400 14,450 1,746 1,746 17,400 17,450 2,196 2,196 20,400 20,450 2,646 2,646
11,450 11,500 1,304 1,304 14,450 14,500 1,754 1,754 17,450 17,500 2,204 2,204 20,450 20,500 2,654 2,654
11,500 11,550 1,311 1,311 14,500 14,550 1,761 1,761 17,500 17,550 2,211 2,211 20,500 20,550 2,661 2,661
11,550 11,600 1,319 1,319 14,550 14,600 1,769 1,769 17,550 17,600 2,219 2,219 20,550 20,600 2,669 2,669
11,600 11,650 1,326 1,326 14,600 14,650 1,776 1,776 17,600 17,650 2,226 2,226 20,600 20,650 2,676 2,676
11,650 11,700 1,334 1,334 14,650 14,700 1,784 1,784 17,650 17,700 2,234 2,234 20,650 20,700 2,684 2,684
11,700 11,750 1,341 1,341 14,700 14,750 1,791 1,791 17,700 17,750 2,241 2,241 20,700 20,750 2,691 2,691
11,750 11,800 1,349 1,349 14,750 14,800 1,799 1,799 17,750 17,800 2,249 2,249 20,750 20,800 2,699 2,699
11,800 11,850 1,356 1,356 14,800 14,850 1,806 1,806 17,800 17,850 2,256 2,256 20,800 20,850 2,706 2,706
11,850 11,900 1,364 1,364 14,850 14,900 1,814 1,814 17,850 17,900 2,264 2,264 20,850 20,900 2,714 2,714
11,900 11,950 1,371 1,371 14,900 14,950 1,821 1,821 17,900 17,950 2,271 2,271 20,900 20,950 2,721 2,721
11,950 12,000 1,379 1,379 14,950 15,000 1,829 1,829 17,950 18,000 2,279 2,279 20,950 21,000 2,729 2,729
- 18 - Instructions for Form 1040NR-EZ (2009)


21,000 24,000 27,000 30,000

21,000 21,050 2,736 2,736 24,000 24,050 3,186 3,186 27,000 27,050 3,636 3,636 30,000 30,050 4,086 4,086
21,050 21,100 2,744 2,744 24,050 24,100 3,194 3,194 27,050 27,100 3,644 3,644 30,050 30,100 4,094 4,094
21,100 21,150 2,751 2,751 24,100 24,150 3,201 3,201 27,100 27,150 3,651 3,651 30,100 30,150 4,101 4,101
21,150 21,200 2,759 2,759 24,150 24,200 3,209 3,209 27,150 27,200 3,659 3,659 30,150 30,200 4,109 4,109
21,200 21,250 2,766 2,766 24,200 24,250 3,216 3,216 27,200 27,250 3,666 3,666 30,200 30,250 4,116 4,116
21,250 21,300 2,774 2,774 24,250 24,300 3,224 3,224 27,250 27,300 3,674 3,674 30,250 30,300 4,124 4,124
21,300 21,350 2,781 2,781 24,300 24,350 3,231 3,231 27,300 27,350 3,681 3,681 30,300 30,350 4,131 4,131
21,350 21,400 2,789 2,789 24,350 24,400 3,239 3,239 27,350 27,400 3,689 3,689 30,350 30,400 4,139 4,139
21,400 21,450 2,796 2,796 24,400 24,450 3,246 3,246 27,400 27,450 3,696 3,696 30,400 30,450 4,146 4,146
21,450 21,500 2,804 2,804 24,450 24,500 3,254 3,254 27,450 27,500 3,704 3,704 30,450 30,500 4,154 4,154
21,500 21,550 2,811 2,811 24,500 24,550 3,261 3,261 27,500 27,550 3,711 3,711 30,500 30,550 4,161 4,161
21,550 21,600 2,819 2,819 24,550 24,600 3,269 3,269 27,550 27,600 3,719 3,719 30,550 30,600 4,169 4,169
21,600 21,650 2,826 2,826 24,600 24,650 3,276 3,276 27,600 27,650 3,726 3,726 30,600 30,650 4,176 4,176
21,650 21,700 2,834 2,834 24,650 24,700 3,284 3,284 27,650 27,700 3,734 3,734 30,650 30,700 4,184 4,184
21,700 21,750 2,841 2,841 24,700 24,750 3,291 3,291 27,700 27,750 3,741 3,741 30,700 30,750 4,191 4,191
21,750 21,800 2,849 2,849 24,750 24,800 3,299 3,299 27,750 27,800 3,749 3,749 30,750 30,800 4,199 4,199
21,800 21,850 2,856 2,856 24,800 24,850 3,306 3,306 27,800 27,850 3,756 3,756 30,800 30,850 4,206 4,206
21,850 21,900 2,864 2,864 24,850 24,900 3,314 3,314 27,850 27,900 3,764 3,764 30,850 30,900 4,214 4,214
21,900 21,950 2,871 2,871 24,900 24,950 3,321 3,321 27,900 27,950 3,771 3,771 30,900 30,950 4,221 4,221
21,950 22,000 2,879 2,879 24,950 25,000 3,329 3,329 27,950 28,000 3,779 3,779 30,950 31,000 4,229 4,229
22,000 25,000 28,000 31,000

22,000 22,050 2,886 2,886 25,000 25,050 3,336 3,336 28,000 28,050 3,786 3,786 31,000 31,050 4,236 4,236
22,050 22,100 2,894 2,894 25,050 25,100 3,344 3,344 28,050 28,100 3,794 3,794 31,050 31,100 4,244 4,244
22,100 22,150 2,901 2,901 25,100 25,150 3,351 3,351 28,100 28,150 3,801 3,801 31,100 31,150 4,251 4,251
22,150 22,200 2,909 2,909 25,150 25,200 3,359 3,359 28,150 28,200 3,809 3,809 31,150 31,200 4,259 4,259
22,200 22,250 2,916 2,916 25,200 25,250 3,366 3,366 28,200 28,250 3,816 3,816 31,200 31,250 4,266 4,266
22,250 22,300 2,924 2,924 25,250 25,300 3,374 3,374 28,250 28,300 3,824 3,824 31,250 31,300 4,274 4,274
22,300 22,350 2,931 2,931 25,300 25,350 3,381 3,381 28,300 28,350 3,831 3,831 31,300 31,350 4,281 4,281
22,350 22,400 2,939 2,939 25,350 25,400 3,389 3,389 28,350 28,400 3,839 3,839 31,350 31,400 4,289 4,289
22,400 22,450 2,946 2,946 25,400 25,450 3,396 3,396 28,400 28,450 3,846 3,846 31,400 31,450 4,296 4,296
22,450 22,500 2,954 2,954 25,450 25,500 3,404 3,404 28,450 28,500 3,854 3,854 31,450 31,500 4,304 4,304
22,500 22,550 2,961 2,961 25,500 25,550 3,411 3,411 28,500 28,550 3,861 3,861 31,500 31,550 4,311 4,311
22,550 22,600 2,969 2,969 25,550 25,600 3,419 3,419 28,550 28,600 3,869 3,869 31,550 31,600 4,319 4,319
22,600 22,650 2,976 2,976 25,600 25,650 3,426 3,426 28,600 28,650 3,876 3,876 31,600 31,650 4,326 4,326
22,650 22,700 2,984 2,984 25,650 25,700 3,434 3,434 28,650 28,700 3,884 3,884 31,650 31,700 4,334 4,334
22,700 22,750 2,991 2,991 25,700 25,750 3,441 3,441 28,700 28,750 3,891 3,891 31,700 31,750 4,341 4,341
22,750 22,800 2,999 2,999 25,750 25,800 3,449 3,449 28,750 28,800 3,899 3,899 31,750 31,800 4,349 4,349
22,800 22,850 3,006 3,006 25,800 25,850 3,456 3,456 28,800 28,850 3,906 3,906 31,800 31,850 4,356 4,356
22,850 22,900 3,014 3,014 25,850 25,900 3,464 3,464 28,850 28,900 3,914 3,914 31,850 31,900 4,364 4,364
22,900 22,950 3,021 3,021 25,900 25,950 3,471 3,471 28,900 28,950 3,921 3,921 31,900 31,950 4,371 4,371
22,950 23,000 3,029 3,029 25,950 26,000 3,479 3,479 28,950 29,000 3,929 3,929 31,950 32,000 4,379 4,379
23,000 26,000 29,000 32,000

23,000 23,050 3,036 3,036 26,000 26,050 3,486 3,486 29,000 29,050 3,936 3,936 32,000 32,050 4,386 4,386
23,050 23,100 3,044 3,044 26,050 26,100 3,494 3,494 29,050 29,100 3,944 3,944 32,050 32,100 4,394 4,394
23,100 23,150 3,051 3,051 26,100 26,150 3,501 3,501 29,100 29,150 3,951 3,951 32,100 32,150 4,401 4,401
23,150 23,200 3,059 3,059 26,150 26,200 3,509 3,509 29,150 29,200 3,959 3,959 32,150 32,200 4,409 4,409
23,200 23,250 3,066 3,066 26,200 26,250 3,516 3,516 29,200 29,250 3,966 3,966 32,200 32,250 4,416 4,416
23,250 23,300 3,074 3,074 26,250 26,300 3,524 3,524 29,250 29,300 3,974 3,974 32,250 32,300 4,424 4,424
23,300 23,350 3,081 3,081 26,300 26,350 3,531 3,531 29,300 29,350 3,981 3,981 32,300 32,350 4,431 4,431
23,350 23,400 3,089 3,089 26,350 26,400 3,539 3,539 29,350 29,400 3,989 3,989 32,350 32,400 4,439 4,439
23,400 23,450 3,096 3,096 26,400 26,450 3,546 3,546 29,400 29,450 3,996 3,996 32,400 32,450 4,446 4,446
23,450 23,500 3,104 3,104 26,450 26,500 3,554 3,554 29,450 29,500 4,004 4,004 32,450 32,500 4,454 4,454
23,500 23,550 3,111 3,111 26,500 26,550 3,561 3,561 29,500 29,550 4,011 4,011 32,500 32,550 4,461 4,461
23,550 23,600 3,119 3,119 26,550 26,600 3,569 3,569 29,550 29,600 4,019 4,019 32,550 32,600 4,469 4,469
23,600 23,650 3,126 3,126 26,600 26,650 3,576 3,576 29,600 29,650 4,026 4,026 32,600 32,650 4,476 4,476
23,650 23,700 3,134 3,134 26,650 26,700 3,584 3,584 29,650 29,700 4,034 4,034 32,650 32,700 4,484 4,484
23,700 23,750 3,141 3,141 26,700 26,750 3,591 3,591 29,700 29,750 4,041 4,041 32,700 32,750 4,491 4,491
23,750 23,800 3,149 3,149 26,750 26,800 3,599 3,599 29,750 29,800 4,049 4,049 32,750 32,800 4,499 4,499
23,800 23,850 3,156 3,156 26,800 26,850 3,606 3,606 29,800 29,850 4,056 4,056 32,800 32,850 4,506 4,506
23,850 23,900 3,164 3,164 26,850 26,900 3,614 3,614 29,850 29,900 4,064 4,064 32,850 32,900 4,514 4,514
23,900 23,950 3,171 3,171 26,900 26,950 3,621 3,621 29,900 29,950 4,071 4,071 32,900 32,950 4,521 4,521
23,950 24,000 3,179 3,179 26,950 27,000 3,629 3,629 29,950 30,000 4,079 4,079 32,950 33,000 4,529 4,529


33,000 36,000 39,000 42,000

33,000 33,050 4,536 4,536 36,000 36,050 5,194 5,194 39,000 39,050 5,944 5,944 42,000 42,050 6,694 6,694
33,050 33,100 4,544 4,544 36,050 36,100 5,206 5,206 39,050 39,100 5,956 5,956 42,050 42,100 6,706 6,706
33,100 33,150 4,551 4,551 36,100 36,150 5,219 5,219 39,100 39,150 5,969 5,969 42,100 42,150 6,719 6,719
33,150 33,200 4,559 4,559 36,150 36,200 5,231 5,231 39,150 39,200 5,981 5,981 42,150 42,200 6,731 6,731
33,200 33,250 4,566 4,566 36,200 36,250 5,244 5,244 39,200 39,250 5,994 5,994 42,200 42,250 6,744 6,744
33,250 33,300 4,574 4,574 36,250 36,300 5,256 5,256 39,250 39,300 6,006 6,006 42,250 42,300 6,756 6,756
33,300 33,350 4,581 4,581 36,300 36,350 5,269 5,269 39,300 39,350 6,019 6,019 42,300 42,350 6,769 6,769
33,350 33,400 4,589 4,589 36,350 36,400 5,281 5,281 39,350 39,400 6,031 6,031 42,350 42,400 6,781 6,781
33,400 33,450 4,596 4,596 36,400 36,450 5,294 5,294 39,400 39,450 6,044 6,044 42,400 42,450 6,794 6,794
33,450 33,500 4,604 4,604 36,450 36,500 5,306 5,306 39,450 39,500 6,056 6,056 42,450 42,500 6,806 6,806
33,500 33,550 4,611 4,611 36,500 36,550 5,319 5,319 39,500 39,550 6,069 6,069 42,500 42,550 6,819 6,819
33,550 33,600 4,619 4,619 36,550 36,600 5,331 5,331 39,550 39,600 6,081 6,081 42,550 42,600 6,831 6,831
33,600 33,650 4,626 4,626 36,600 36,650 5,344 5,344 39,600 39,650 6,094 6,094 42,600 42,650 6,844 6,844
33,650 33,700 4,634 4,634 36,650 36,700 5,356 5,356 39,650 39,700 6,106 6,106 42,650 42,700 6,856 6,856
33,700 33,750 4,641 4,641 36,700 36,750 5,369 5,369 39,700 39,750 6,119 6,119 42,700 42,750 6,869 6,869
33,750 33,800 4,649 4,649 36,750 36,800 5,381 5,381 39,750 39,800 6,131 6,131 42,750 42,800 6,881 6,881
33,800 33,850 4,656 4,656 36,800 36,850 5,394 5,394 39,800 39,850 6,144 6,144 42,800 42,850 6,894 6,894
33,850 33,900 4,664 4,664 36,850 36,900 5,406 5,406 39,850 39,900 6,156 6,156 42,850 42,900 6,906 6,906
33,900 33,950 4,671 4,671 36,900 36,950 5,419 5,419 39,900 39,950 6,169 6,169 42,900 42,950 6,919 6,919
33,950 34,000 4,681 4,681 36,950 37,000 5,431 5,431 39,950 40,000 6,181 6,181 42,950 43,000 6,931 6,931
34,000 37,000 40,000 43,000

34,000 34,050 4,694 4,694 37,000 37,050 5,444 5,444 40,000 40,050 6,194 6,194 43,000 43,050 6,944 6,944
34,050 34,100 4,706 4,706 37,050 37,100 5,456 5,456 40,050 40,100 6,206 6,206 43,050 43,100 6,956 6,956
34,100 34,150 4,719 4,719 37,100 37,150 5,469 5,469 40,100 40,150 6,219 6,219 43,100 43,150 6,969 6,969
34,150 34,200 4,731 4,731 37,150 37,200 5,481 5,481 40,150 40,200 6,231 6,231 43,150 43,200 6,981 6,981
34,200 34,250 4,744 4,744 37,200 37,250 5,494 5,494 40,200 40,250 6,244 6,244 43,200 43,250 6,994 6,994
34,250 34,300 4,756 4,756 37,250 37,300 5,506 5,506 40,250 40,300 6,256 6,256 43,250 43,300 7,006 7,006
34,300 34,350 4,769 4,769 37,300 37,350 5,519 5,519 40,300 40,350 6,269 6,269 43,300 43,350 7,019 7,019
34,350 34,400 4,781 4,781 37,350 37,400 5,531 5,531 40,350 40,400 6,281 6,281 43,350 43,400 7,031 7,031
34,400 34,450 4,794 4,794 37,400 37,450 5,544 5,544 40,400 40,450 6,294 6,294 43,400 43,450 7,044 7,044
34,450 34,500 4,806 4,806 37,450 37,500 5,556 5,556 40,450 40,500 6,306 6,306 43,450 43,500 7,056 7,056
34,500 34,550 4,819 4,819 37,500 37,550 5,569 5,569 40,500 40,550 6,319 6,319 43,500 43,550 7,069 7,069
34,550 34,600 4,831 4,831 37,550 37,600 5,581 5,581 40,550 40,600 6,331 6,331 43,550 43,600 7,081 7,081
34,600 34,650 4,844 4,844 37,600 37,650 5,594 5,594 40,600 40,650 6,344 6,344 43,600 43,650 7,094 7,094
34,650 34,700 4,856 4,856 37,650 37,700 5,606 5,606 40,650 40,700 6,356 6,356 43,650 43,700 7,106 7,106
34,700 34,750 4,869 4,869 37,700 37,750 5,619 5,619 40,700 40,750 6,369 6,369 43,700 43,750 7,119 7,119
34,750 34,800 4,881 4,881 37,750 37,800 5,631 5,631 40,750 40,800 6,381 6,381 43,750 43,800 7,131 7,131
34,800 34,850 4,894 4,894 37,800 37,850 5,644 5,644 40,800 40,850 6,394 6,394 43,800 43,850 7,144 7,144
34,850 34,900 4,906 4,906 37,850 37,900 5,656 5,656 40,850 40,900 6,406 6,406 43,850 43,900 7,156 7,156
34,900 34,950 4,919 4,919 37,900 37,950 5,669 5,669 40,900 40,950 6,419 6,419 43,900 43,950 7,169 7,169
34,950 35,000 4,931 4,931 37,950 38,000 5,681 5,681 40,950 41,000 6,431 6,431 43,950 44,000 7,181 7,181
35,000 38,000 41,000 44,000

35,000 35,050 4,944 4,944 38,000 38,050 5,694 5,694 41,000 41,050 6,444 6,444 44,000 44,050 7,194 7,194
35,050 35,100 4,956 4,956 38,050 38,100 5,706 5,706 41,050 41,100 6,456 6,456 44,050 44,100 7,206 7,206
35,100 35,150 4,969 4,969 38,100 38,150 5,719 5,719 41,100 41,150 6,469 6,469 44,100 44,150 7,219 7,219
35,150 35,200 4,981 4,981 38,150 38,200 5,731 5,731 41,150 41,200 6,481 6,481 44,150 44,200 7,231 7,231
35,200 35,250 4,994 4,994 38,200 38,250 5,744 5,744 41,200 41,250 6,494 6,494 44,200 44,250 7,244 7,244
35,250 35,300 5,006 5,006 38,250 38,300 5,756 5,756 41,250 41,300 6,506 6,506 44,250 44,300 7,256 7,256
35,300 35,350 5,019 5,019 38,300 38,350 5,769 5,769 41,300 41,350 6,519 6,519 44,300 44,350 7,269 7,269
35,350 35,400 5,031 5,031 38,350 38,400 5,781 5,781 41,350 41,400 6,531 6,531 44,350 44,400 7,281 7,281
35,400 35,450 5,044 5,044 38,400 38,450 5,794 5,794 41,400 41,450 6,544 6,544 44,400 44,450 7,294 7,294
35,450 35,500 5,056 5,056 38,450 38,500 5,806 5,806 41,450 41,500 6,556 6,556 44,450 44,500 7,306 7,306
35,500 35,550 5,069 5,069 38,500 38,550 5,819 5,819 41,500 41,550 6,569 6,569 44,500 44,550 7,319 7,319
35,550 35,600 5,081 5,081 38,550 38,600 5,831 5,831 41,550 41,600 6,581 6,581 44,550 44,600 7,331 7,331
35,600 35,650 5,094 5,094 38,600 38,650 5,844 5,844 41,600 41,650 6,594 6,594 44,600 44,650 7,344 7,344
35,650 35,700 5,106 5,106 38,650 38,700 5,856 5,856 41,650 41,700 6,606 6,606 44,650 44,700 7,356 7,356
35,700 35,750 5,119 5,119 38,700 38,750 5,869 5,869 41,700 41,750 6,619 6,619 44,700 44,750 7,369 7,369
35,750 35,800 5,131 5,131 38,750 38,800 5,881 5,881 41,750 41,800 6,631 6,631 44,750 44,800 7,381 7,381
35,800 35,850 5,144 5,144 38,800 38,850 5,894 5,894 41,800 41,850 6,644 6,644 44,800 44,850 7,394 7,394
35,850 35,900 5,156 5,156 38,850 38,900 5,906 5,906 41,850 41,900 6,656 6,656 44,850 44,900 7,406 7,406
35,900 35,950 5,169 5,169 38,900 38,950 5,919 5,919 41,900 41,950 6,669 6,669 44,900 44,950 7,419 7,419
35,950 36,000 5,181 5,181 38,950 39,000 5,931 5,931 41,950 42,000 6,681 6,681 44,950 45,000 7,431 7,431


45,000 48,000 51,000 54,000

45,000 45,050 7,444 7,444 48,000 48,050 8,194 8,194 51,000 51,050 8,944 8,944 54,000 54,050 9,694 9,694
45,050 45,100 7,456 7,456 48,050 48,100 8,206 8,206 51,050 51,100 8,956 8,956 54,050 54,100 9,706 9,706
45,100 45,150 7,469 7,469 48,100 48,150 8,219 8,219 51,100 51,150 8,969 8,969 54,100 54,150 9,719 9,719
45,150 45,200 7,481 7,481 48,150 48,200 8,231 8,231 51,150 51,200 8,981 8,981 54,150 54,200 9,731 9,731
45,200 45,250 7,494 7,494 48,200 48,250 8,244 8,244 51,200 51,250 8,994 8,994 54,200 54,250 9,744 9,744
45,250 45,300 7,506 7,506 48,250 48,300 8,256 8,256 51,250 51,300 9,006 9,006 54,250 54,300 9,756 9,756
45,300 45,350 7,519 7,519 48,300 48,350 8,269 8,269 51,300 51,350 9,019 9,019 54,300 54,350 9,769 9,769
45,350 45,400 7,531 7,531 48,350 48,400 8,281 8,281 51,350 51,400 9,031 9,031 54,350 54,400 9,781 9,781
45,400 45,450 7,544 7,544 48,400 48,450 8,294 8,294 51,400 51,450 9,044 9,044 54,400 54,450 9,794 9,794
45,450 45,500 7,556 7,556 48,450 48,500 8,306 8,306 51,450 51,500 9,056 9,056 54,450 54,500 9,806 9,806
45,500 45,550 7,569 7,569 48,500 48,550 8,319 8,319 51,500 51,550 9,069 9,069 54,500 54,550 9,819 9,819
45,550 45,600 7,581 7,581 48,550 48,600 8,331 8,331 51,550 51,600 9,081 9,081 54,550 54,600 9,831 9,831
45,600 45,650 7,594 7,594 48,600 48,650 8,344 8,344 51,600 51,650 9,094 9,094 54,600 54,650 9,844 9,844
45,650 45,700 7,606 7,606 48,650 48,700 8,356 8,356 51,650 51,700 9,106 9,106 54,650 54,700 9,856 9,856
45,700 45,750 7,619 7,619 48,700 48,750 8,369 8,369 51,700 51,750 9,119 9,119 54,700 54,750 9,869 9,869
45,750 45,800 7,631 7,631 48,750 48,800 8,381 8,381 51,750 51,800 9,131 9,131 54,750 54,800 9,881 9,881
45,800 45,850 7,644 7,644 48,800 48,850 8,394 8,394 51,800 51,850 9,144 9,144 54,800 54,850 9,894 9,894
45,850 45,900 7,656 7,656 48,850 48,900 8,406 8,406 51,850 51,900 9,156 9,156 54,850 54,900 9,906 9,906
45,900 45,950 7,669 7,669 48,900 48,950 8,419 8,419 51,900 51,950 9,169 9,169 54,900 54,950 9,919 9,919
45,950 46,000 7,681 7,681 48,950 49,000 8,431 8,431 51,950 52,000 9,181 9,181 54,950 55,000 9,931 9,931
46,000 49,000 52,000 55,000

46,000 46,050 7,694 7,694 49,000 49,050 8,444 8,444 52,000 52,050 9,194 9,194 55,000 55,050 9,944 9,944
46,050 46,100 7,706 7,706 49,050 49,100 8,456 8,456 52,050 52,100 9,206 9,206 55,050 55,100 9,956 9,956
46,100 46,150 7,719 7,719 49,100 49,150 8,469 8,469 52,100 52,150 9,219 9,219 55,100 55,150 9,969 9,969
46,150 46,200 7,731 7,731 49,150 49,200 8,481 8,481 52,150 52,200 9,231 9,231 55,150 55,200 9,981 9,981
46,200 46,250 7,744 7,744 49,200 49,250 8,494 8,494 52,200 52,250 9,244 9,244 55,200 55,250 9,994 9,994
46,250 46,300 7,756 7,756 49,250 49,300 8,506 8,506 52,250 52,300 9,256 9,256 55,250 55,300 10,006 10,006
46,300 46,350 7,769 7,769 49,300 49,350 8,519 8,519 52,300 52,350 9,269 9,269 55,300 55,350 10,019 10,019
46,350 46,400 7,781 7,781 49,350 49,400 8,531 8,531 52,350 52,400 9,281 9,281 55,350 55,400 10,031 10,031
46,400 46,450 7,794 7,794 49,400 49,450 8,544 8,544 52,400 52,450 9,294 9,294 55,400 55,450 10,044 10,044
46,450 46,500 7,806 7,806 49,450 49,500 8,556 8,556 52,450 52,500 9,306 9,306 55,450 55,500 10,056 10,056
46,500 46,550 7,819 7,819 49,500 49,550 8,569 8,569 52,500 52,550 9,319 9,319 55,500 55,550 10,069 10,069
46,550 46,600 7,831 7,831 49,550 49,600 8,581 8,581 52,550 52,600 9,331 9,331 55,550 55,600 10,081 10,081
46,600 46,650 7,844 7,844 49,600 49,650 8,594 8,594 52,600 52,650 9,344 9,344 55,600 55,650 10,094 10,094
46,650 46,700 7,856 7,856 49,650 49,700 8,606 8,606 52,650 52,700 9,356 9,356 55,650 55,700 10,106 10,106
46,700 46,750 7,869 7,869 49,700 49,750 8,619 8,619 52,700 52,750 9,369 9,369 55,700 55,750 10,119 10,119
46,750 46,800 7,881 7,881 49,750 49,800 8,631 8,631 52,750 52,800 9,381 9,381 55,750 55,800 10,131 10,131
46,800 46,850 7,894 7,894 49,800 49,850 8,644 8,644 52,800 52,850 9,394 9,394 55,800 55,850 10,144 10,144
46,850 46,900 7,906 7,906 49,850 49,900 8,656 8,656 52,850 52,900 9,406 9,406 55,850 55,900 10,156 10,156
46,900 46,950 7,919 7,919 49,900 49,950 8,669 8,669 52,900 52,950 9,419 9,419 55,900 55,950 10,169 10,169
46,950 47,000 7,931 7,931 49,950 50,000 8,681 8,681 52,950 53,000 9,431 9,431 55,950 56,000 10,181 10,181
47,000 50,000 53,000 56,000

47,000 47,050 7,944 7,944 50,000 50,050 8,694 8,694 53,000 53,050 9,444 9,444 56,000 56,050 10,194 10,194
47,050 47,100 7,956 7,956 50,050 50,100 8,706 8,706 53,050 53,100 9,456 9,456 56,050 56,100 10,206 10,206
47,100 47,150 7,969 7,969 50,100 50,150 8,719 8,719 53,100 53,150 9,469 9,469 56,100 56,150 10,219 10,219
47,150 47,200 7,981 7,981 50,150 50,200 8,731 8,731 53,150 53,200 9,481 9,481 56,150 56,200 10,231 10,231
47,200 47,250 7,994 7,994 50,200 50,250 8,744 8,744 53,200 53,250 9,494 9,494 56,200 56,250 10,244 10,244
47,250 47,300 8,006 8,006 50,250 50,300 8,756 8,756 53,250 53,300 9,506 9,506 56,250 56,300 10,256 10,256
47,300 47,350 8,019 8,019 50,300 50,350 8,769 8,769 53,300 53,350 9,519 9,519 56,300 56,350 10,269 10,269
47,350 47,400 8,031 8,031 50,350 50,400 8,781 8,781 53,350 53,400 9,531 9,531 56,350 56,400 10,281 10,281
47,400 47,450 8,044 8,044 50,400 50,450 8,794 8,794 53,400 53,450 9,544 9,544 56,400 56,450 10,294 10,294
47,450 47,500 8,056 8,056 50,450 50,500 8,806 8,806 53,450 53,500 9,556 9,556 56,450 56,500 10,306 10,306
47,500 47,550 8,069 8,069 50,500 50,550 8,819 8,819 53,500 53,550 9,569 9,569 56,500 56,550 10,319 10,319
47,550 47,600 8,081 8,081 50,550 50,600 8,831 8,831 53,550 53,600 9,581 9,581 56,550 56,600 10,331 10,331
47,600 47,650 8,094 8,094 50,600 50,650 8,844 8,844 53,600 53,650 9,594 9,594 56,600 56,650 10,344 10,344
47,650 47,700 8,106 8,106 50,650 50,700 8,856 8,856 53,650 53,700 9,606 9,606 56,650 56,700 10,356 10,356
47,700 47,750 8,119 8,119 50,700 50,750 8,869 8,869 53,700 53,750 9,619 9,619 56,700 56,750 10,369 10,369
47,750 47,800 8,131 8,131 50,750 50,800 8,881 8,881 53,750 53,800 9,631 9,631 56,750 56,800 10,381 10,381
47,800 47,850 8,144 8,144 50,800 50,850 8,894 8,894 53,800 53,850 9,644 9,644 56,800 56,850 10,394 10,394
47,850 47,900 8,156 8,156 50,850 50,900 8,906 8,906 53,850 53,900 9,656 9,656 56,850 56,900 10,406 10,406
47,900 47,950 8,169 8,169 50,900 50,950 8,919 8,919 53,900 53,950 9,669 9,669 56,900 56,950 10,419 10,419
47,950 48,000 8,181 8,181 50,950 51,000 8,931 8,931 53,950 54,000 9,681 9,681 56,950 57,000 10,431 10,431


57,000 60,000 63,000 66,000

57,000 57,050 10,444 10,444 60,000 60,050 11,194 11,194 63,000 63,050 11,944 11,944 66,000 66,050 12,694 12,694
57,050 57,100 10,456 10,456 60,050 60,100 11,206 11,206 63,050 63,100 11,956 11,956 66,050 66,100 12,706 12,706
57,100 57,150 10,469 10,469 60,100 60,150 11,219 11,219 63,100 63,150 11,969 11,969 66,100 66,150 12,719 12,719
57,150 57,200 10,481 10,481 60,150 60,200 11,231 11,231 63,150 63,200 11,981 11,981 66,150 66,200 12,731 12,731
57,200 57,250 10,494 10,494 60,200 60,250 11,244 11,244 63,200 63,250 11,994 11,994 66,200 66,250 12,744 12,744
57,250 57,300 10,506 10,506 60,250 60,300 11,256 11,256 63,250 63,300 12,006 12,006 66,250 66,300 12,756 12,756
57,300 57,350 10,519 10,519 60,300 60,350 11,269 11,269 63,300 63,350 12,019 12,019 66,300 66,350 12,769 12,769
57,350 57,400 10,531 10,531 60,350 60,400 11,281 11,281 63,350 63,400 12,031 12,031 66,350 66,400 12,781 12,781
57,400 57,450 10,544 10,544 60,400 60,450 11,294 11,294 63,400 63,450 12,044 12,044 66,400 66,450 12,794 12,794
57,450 57,500 10,556 10,556 60,450 60,500 11,306 11,306 63,450 63,500 12,056 12,056 66,450 66,500 12,806 12,806
57,500 57,550 10,569 10,569 60,500 60,550 11,319 11,319 63,500 63,550 12,069 12,069 66,500 66,550 12,819 12,819
57,550 57,600 10,581 10,581 60,550 60,600 11,331 11,331 63,550 63,600 12,081 12,081 66,550 66,600 12,831 12,831
57,600 57,650 10,594 10,594 60,600 60,650 11,344 11,344 63,600 63,650 12,094 12,094 66,600 66,650 12,844 12,844
57,650 57,700 10,606 10,606 60,650 60,700 11,356 11,356 63,650 63,700 12,106 12,106 66,650 66,700 12,856 12,856
57,700 57,750 10,619 10,619 60,700 60,750 11,369 11,369 63,700 63,750 12,119 12,119 66,700 66,750 12,869 12,869
57,750 57,800 10,631 10,631 60,750 60,800 11,381 11,381 63,750 63,800 12,131 12,131 66,750 66,800 12,881 12,881
57,800 57,850 10,644 10,644 60,800 60,850 11,394 11,394 63,800 63,850 12,144 12,144 66,800 66,850 12,894 12,894
57,850 57,900 10,656 10,656 60,850 60,900 11,406 11,406 63,850 63,900 12,156 12,156 66,850 66,900 12,906 12,906
57,900 57,950 10,669 10,669 60,900 60,950 11,419 11,419 63,900 63,950 12,169 12,169 66,900 66,950 12,919 12,919
57,950 58,000 10,681 10,681 60,950 61,000 11,431 11,431 63,950 64,000 12,181 12,181 66,950 67,000 12,931 12,931
58,000 61,000 64,000 67,000

58,000 58,050 10,694 10,694 61,000 61,050 11,444 11,444 64,000 64,050 12,194 12,194 67,000 67,050 12,944 12,944
58,050 58,100 10,706 10,706 61,050 61,100 11,456 11,456 64,050 64,100 12,206 12,206 67,050 67,100 12,956 12,956
58,100 58,150 10,719 10,719 61,100 61,150 11,469 11,469 64,100 64,150 12,219 12,219 67,100 67,150 12,969 12,969
58,150 58,200 10,731 10,731 61,150 61,200 11,481 11,481 64,150 64,200 12,231 12,231 67,150 67,200 12,981 12,981
58,200 58,250 10,744 10,744 61,200 61,250 11,494 11,494 64,200 64,250 12,244 12,244 67,200 67,250 12,994 12,994
58,250 58,300 10,756 10,756 61,250 61,300 11,506 11,506 64,250 64,300 12,256 12,256 67,250 67,300 13,006 13,006
58,300 58,350 10,769 10,769 61,300 61,350 11,519 11,519 64,300 64,350 12,269 12,269 67,300 67,350 13,019 13,019
58,350 58,400 10,781 10,781 61,350 61,400 11,531 11,531 64,350 64,400 12,281 12,281 67,350 67,400 13,031 13,031
58,400 58,450 10,794 10,794 61,400 61,450 11,544 11,544 64,400 64,450 12,294 12,294 67,400 67,450 13,044 13,044
58,450 58,500 10,806 10,806 61,450 61,500 11,556 11,556 64,450 64,500 12,306 12,306 67,450 67,500 13,056 13,056
58,500 58,550 10,819 10,819 61,500 61,550 11,569 11,569 64,500 64,550 12,319 12,319 67,500 67,550 13,069 13,069
58,550 58,600 10,831 10,831 61,550 61,600 11,581 11,581 64,550 64,600 12,331 12,331 67,550 67,600 13,081 13,081
58,600 58,650 10,844 10,844 61,600 61,650 11,594 11,594 64,600 64,650 12,344 12,344 67,600 67,650 13,094 13,094
58,650 58,700 10,856 10,856 61,650 61,700 11,606 11,606 64,650 64,700 12,356 12,356 67,650 67,700 13,106 13,106
58,700 58,750 10,869 10,869 61,700 61,750 11,619 11,619 64,700 64,750 12,369 12,369 67,700 67,750 13,119 13,119
58,750 58,800 10,881 10,881 61,750 61,800 11,631 11,631 64,750 64,800 12,381 12,381 67,750 67,800 13,131 13,131
58,800 58,850 10,894 10,894 61,800 61,850 11,644 11,644 64,800 64,850 12,394 12,394 67,800 67,850 13,144 13,144
58,850 58,900 10,906 10,906 61,850 61,900 11,656 11,656 64,850 64,900 12,406 12,406 67,850 67,900 13,156 13,156
58,900 58,950 10,919 10,919 61,900 61,950 11,669 11,669 64,900 64,950 12,419 12,419 67,900 67,950 13,169 13,169
58,950 59,000 10,931 10,931 61,950 62,000 11,681 11,681 64,950 65,000 12,431 12,431 67,950 68,000 13,181 13,181
59,000 62,000 65,000 68,000

59,000 59,050 10,944 10,944 62,000 62,050 11,694 11,694 65,000 65,050 12,444 12,444 68,000 68,050 13,194 13,194
59,050 59,100 10,956 10,956 62,050 62,100 11,706 11,706 65,050 65,100 12,456 12,456 68,050 68,100 13,206 13,206
59,100 59,150 10,969 10,969 62,100 62,150 11,719 11,719 65,100 65,150 12,469 12,469 68,100 68,150 13,219 13,219
59,150 59,200 10,981 10,981 62,150 62,200 11,731 11,731 65,150 65,200 12,481 12,481 68,150 68,200 13,231 13,231
59,200 59,250 10,994 10,994 62,200 62,250 11,744 11,744 65,200 65,250 12,494 12,494 68,200 68,250 13,244 13,244
59,250 59,300 11,006 11,006 62,250 62,300 11,756 11,756 65,250 65,300 12,506 12,506 68,250 68,300 13,256 13,256
59,300 59,350 11,019 11,019 62,300 62,350 11,769 11,769 65,300 65,350 12,519 12,519 68,300 68,350 13,269 13,269
59,350 59,400 11,031 11,031 62,350 62,400 11,781 11,781 65,350 65,400 12,531 12,531 68,350 68,400 13,281 13,281
59,400 59,450 11,044 11,044 62,400 62,450 11,794 11,794 65,400 65,450 12,544 12,544 68,400 68,450 13,294 13,294
59,450 59,500 11,056 11,056 62,450 62,500 11,806 11,806 65,450 65,500 12,556 12,556 68,450 68,500 13,306 13,306
59,500 59,550 11,069 11,069 62,500 62,550 11,819 11,819 65,500 65,550 12,569 12,569 68,500 68,550 13,319 13,319
59,550 59,600 11,081 11,081 62,550 62,600 11,831 11,831 65,550 65,600 12,581 12,581 68,550 68,600 13,331 13,333
59,600 59,650 11,094 11,094 62,600 62,650 11,844 11,844 65,600 65,650 12,594 12,594 68,600 68,650 13,344 13,347
59,650 59,700 11,106 11,106 62,650 62,700 11,856 11,856 65,650 65,700 12,606 12,606 68,650 68,700 13,356 13,361
59,700 59,750 11,119 11,119 62,700 62,750 11,869 11,869 65,700 65,750 12,619 12,619 68,700 68,750 13,369 13,375
59,750 59,800 11,131 11,131 62,750 62,800 11,881 11,881 65,750 65,800 12,631 12,631 68,750 68,800 13,381 13,389
59,800 59,850 11,144 11,144 62,800 62,850 11,894 11,894 65,800 65,850 12,644 12,644 68,800 68,850 13,394 13,403
59,850 59,900 11,156 11,156 62,850 62,900 11,906 11,906 65,850 65,900 12,656 12,656 68,850 68,900 13,406 13,417
59,900 59,950 11,169 11,169 62,900 62,950 11,919 11,919 65,900 65,950 12,669 12,669 68,900 68,950 13,419 13,431
59,950 60,000 11,181 11,181 62,950 63,000 11,931 11,931 65,950 66,000 12,681 12,681 68,950 69,000 13,431 13,445


69,000 72,000 75,000 78,000

69,000 69,050 13,444 13,459 72,000 72,050 14,194 14,299 75,000 75,050 14,944 15,139 78,000 78,050 15,694 15,979
69,050 69,100 13,456 13,473 72,050 72,100 14,206 14,313 75,050 75,100 14,956 15,153 78,050 78,100 15,706 15,993
69,100 69,150 13,469 13,487 72,100 72,150 14,219 14,327 75,100 75,150 14,969 15,167 78,100 78,150 15,719 16,007
69,150 69,200 13,481 13,501 72,150 72,200 14,231 14,341 75,150 75,200 14,981 15,181 78,150 78,200 15,731 16,021
69,200 69,250 13,494 13,515 72,200 72,250 14,244 14,355 75,200 75,250 14,994 15,195 78,200 78,250 15,744 16,035
69,250 69,300 13,506 13,529 72,250 72,300 14,256 14,369 75,250 75,300 15,006 15,209 78,250 78,300 15,756 16,049
69,300 69,350 13,519 13,543 72,300 72,350 14,269 14,383 75,300 75,350 15,019 15,223 78,300 78,350 15,769 16,063
69,350 69,400 13,531 13,557 72,350 72,400 14,281 14,397 75,350 75,400 15,031 15,237 78,350 78,400 15,781 16,077
69,400 69,450 13,544 13,571 72,400 72,450 14,294 14,411 75,400 75,450 15,044 15,251 78,400 78,450 15,794 16,091
69,450 69,500 13,556 13,585 72,450 72,500 14,306 14,425 75,450 75,500 15,056 15,265 78,450 78,500 15,806 16,105
69,500 69,550 13,569 13,599 72,500 72,550 14,319 14,439 75,500 75,550 15,069 15,279 78,500 78,550 15,819 16,119
69,550 69,600 13,581 13,613 72,550 72,600 14,331 14,453 75,550 75,600 15,081 15,293 78,550 78,600 15,831 16,133
69,600 69,650 13,594 13,627 72,600 72,650 14,344 14,467 75,600 75,650 15,094 15,307 78,600 78,650 15,844 16,147
69,650 69,700 13,606 13,641 72,650 72,700 14,356 14,481 75,650 75,700 15,106 15,321 78,650 78,700 15,856 16,161
69,700 69,750 13,619 13,655 72,700 72,750 14,369 14,495 75,700 75,750 15,119 15,335 78,700 78,750 15,869 16,175
69,750 69,800 13,631 13,669 72,750 72,800 14,381 14,509 75,750 75,800 15,131 15,349 78,750 78,800 15,881 16,189
69,800 69,850 13,644 13,683 72,800 72,850 14,394 14,523 75,800 75,850 15,144 15,363 78,800 78,850 15,894 16,203
69,850 69,900 13,656 13,697 72,850 72,900 14,406 14,537 75,850 75,900 15,156 15,377 78,850 78,900 15,906 16,217
69,900 69,950 13,669 13,711 72,900 72,950 14,419 14,551 75,900 75,950 15,169 15,391 78,900 78,950 15,919 16,231
69,950 70,000 13,681 13,725 72,950 73,000 14,431 14,565 75,950 76,000 15,181 15,405 78,950 79,000 15,931 16,245
70,000 73,000 76,000 79,000

70,000 70,050 13,694 13,739 73,000 73,050 14,444 14,579 76,000 76,050 15,194 15,419 79,000 79,050 15,944 16,259
70,050 70,100 13,706 13,753 73,050 73,100 14,456 14,593 76,050 76,100 15,206 15,433 79,050 79,100 15,956 16,273
70,100 70,150 13,719 13,767 73,100 73,150 14,469 14,607 76,100 76,150 15,219 15,447 79,100 79,150 15,969 16,287
70,150 70,200 13,731 13,781 73,150 73,200 14,481 14,621 76,150 76,200 15,231 15,461 79,150 79,200 15,981 16,301
70,200 70,250 13,744 13,795 73,200 73,250 14,494 14,635 76,200 76,250 15,244 15,475 79,200 79,250 15,994 16,315
70,250 70,300 13,756 13,809 73,250 73,300 14,506 14,649 76,250 76,300 15,256 15,489 79,250 79,300 16,006 16,329
70,300 70,350 13,769 13,823 73,300 73,350 14,519 14,663 76,300 76,350 15,269 15,503 79,300 79,350 16,019 16,343
70,350 70,400 13,781 13,837 73,350 73,400 14,531 14,677 76,350 76,400 15,281 15,517 79,350 79,400 16,031 16,357
70,400 70,450 13,794 13,851 73,400 73,450 14,544 14,691 76,400 76,450 15,294 15,531 79,400 79,450 16,044 16,371
70,450 70,500 13,806 13,865 73,450 73,500 14,556 14,705 76,450 76,500 15,306 15,545 79,450 79,500 16,056 16,385
70,500 70,550 13,819 13,879 73,500 73,550 14,569 14,719 76,500 76,550 15,319 15,559 79,500 79,550 16,069 16,399
70,550 70,600 13,831 13,893 73,550 73,600 14,581 14,733 76,550 76,600 15,331 15,573 79,550 79,600 16,081 16,413
70,600 70,650 13,844 13,907 73,600 73,650 14,594 14,747 76,600 76,650 15,344 15,587 79,600 79,650 16,094 16,427
70,650 70,700 13,856 13,921 73,650 73,700 14,606 14,761 76,650 76,700 15,356 15,601 79,650 79,700 16,106 16,441
70,700 70,750 13,869 13,935 73,700 73,750 14,619 14,775 76,700 76,750 15,369 15,615 79,700 79,750 16,119 16,455
70,750 70,800 13,881 13,949 73,750 73,800 14,631 14,789 76,750 76,800 15,381 15,629 79,750 79,800 16,131 16,469
70,800 70,850 13,894 13,963 73,800 73,850 14,644 14,803 76,800 76,850 15,394 15,643 79,800 79,850 16,144 16,483
70,850 70,900 13,906 13,977 73,850 73,900 14,656 14,817 76,850 76,900 15,406 15,657 79,850 79,900 16,156 16,497
70,900 70,950 13,919 13,991 73,900 73,950 14,669 14,831 76,900 76,950 15,419 15,671 79,900 79,950 16,169 16,511
70,950 71,000 13,931 14,005 73,950 74,000 14,681 14,845 76,950 77,000 15,431 15,685 79,950 80,000 16,181 16,525
71,000 74,000 77,000 80,000

71,000 71,050 13,944 14,019 74,000 74,050 14,694 14,859 77,000 77,050 15,444 15,699 80,000 80,050 16,194 16,539
71,050 71,100 13,956 14,033 74,050 74,100 14,706 14,873 77,050 77,100 15,456 15,713 80,050 80,100 16,206 16,553
71,100 71,150 13,969 14,047 74,100 74,150 14,719 14,887 77,100 77,150 15,469 15,727 80,100 80,150 16,219 16,567
71,150 71,200 13,981 14,061 74,150 74,200 14,731 14,901 77,150 77,200 15,481 15,741 80,150 80,200 16,231 16,581
71,200 71,250 13,994 14,075 74,200 74,250 14,744 14,915 77,200 77,250 15,494 15,755 80,200 80,250 16,244 16,595
71,250 71,300 14,006 14,089 74,250 74,300 14,756 14,929 77,250 77,300 15,506 15,769 80,250 80,300 16,256 16,609
71,300 71,350 14,019 14,103 74,300 74,350 14,769 14,943 77,300 77,350 15,519 15,783 80,300 80,350 16,269 16,623
71,350 71,400 14,031 14,117 74,350 74,400 14,781 14,957 77,350 77,400 15,531 15,797 80,350 80,400 16,281 16,637
71,400 71,450 14,044 14,131 74,400 74,450 14,794 14,971 77,400 77,450 15,544 15,811 80,400 80,450 16,294 16,651
71,450 71,500 14,056 14,145 74,450 74,500 14,806 14,985 77,450 77,500 15,556 15,825 80,450 80,500 16,306 16,665
71,500 71,550 14,069 14,159 74,500 74,550 14,819 14,999 77,500 77,550 15,569 15,839 80,500 80,550 16,319 16,679
71,550 71,600 14,081 14,173 74,550 74,600 14,831 15,013 77,550 77,600 15,581 15,853 80,550 80,600 16,331 16,693
71,600 71,650 14,094 14,187 74,600 74,650 14,844 15,027 77,600 77,650 15,594 15,867 80,600 80,650 16,344 16,707
71,650 71,700 14,106 14,201 74,650 74,700 14,856 15,041 77,650 77,700 15,606 15,881 80,650 80,700 16,356 16,721
71,700 71,750 14,119 14,215 74,700 74,750 14,869 15,055 77,700 77,750 15,619 15,895 80,700 80,750 16,369 16,735
71,750 71,800 14,131 14,229 74,750 74,800 14,881 15,069 77,750 77,800 15,631 15,909 80,750 80,800 16,381 16,749
71,800 71,850 14,144 14,243 74,800 74,850 14,894 15,083 77,800 77,850 15,644 15,923 80,800 80,850 16,394 16,763
71,850 71,900 14,156 14,257 74,850 74,900 14,906 15,097 77,850 77,900 15,656 15,937 80,850 80,900 16,406 16,777
71,900 71,950 14,169 14,271 74,900 74,950 14,919 15,111 77,900 77,950 15,669 15,951 80,900 80,950 16,419 16,791
71,950 72,000 14,181 14,285 74,950 75,000 14,931 15,125 77,950 78,000 15,681 15,965 80,950 81,000 16,431 16,805


81,000 84,000 87,000 90,000

81,000 81,050 16,444 16,819 84,000 84,050 17,247 17,659 87,000 87,050 18,087 18,499 90,000 90,050 18,927 19,339
81,050 81,100 16,456 16,833 84,050 84,100 17,261 17,673 87,050 87,100 18,101 18,513 90,050 90,100 18,941 19,353
81,100 81,150 16,469 16,847 84,100 84,150 17,275 17,687 87,100 87,150 18,115 18,527 90,100 90,150 18,955 19,367
81,150 81,200 16,481 16,861 84,150 84,200 17,289 17,701 87,150 87,200 18,129 18,541 90,150 90,200 18,969 19,381
81,200 81,250 16,494 16,875 84,200 84,250 17,303 17,715 87,200 87,250 18,143 18,555 90,200 90,250 18,983 19,395
81,250 81,300 16,506 16,889 84,250 84,300 17,317 17,729 87,250 87,300 18,157 18,569 90,250 90,300 18,997 19,409
81,300 81,350 16,519 16,903 84,300 84,350 17,331 17,743 87,300 87,350 18,171 18,583 90,300 90,350 19,011 19,423
81,350 81,400 16,531 16,917 84,350 84,400 17,345 17,757 87,350 87,400 18,185 18,597 90,350 90,400 19,025 19,437
81,400 81,450 16,544 16,931 84,400 84,450 17,359 17,771 87,400 87,450 18,199 18,611 90,400 90,450 19,039 19,451
81,450 81,500 16,556 16,945 84,450 84,500 17,373 17,785 87,450 87,500 18,213 18,625 90,450 90,500 19,053 19,465
81,500 81,550 16,569 16,959 84,500 84,550 17,387 17,799 87,500 87,550 18,227 18,639 90,500 90,550 19,067 19,479
81,550 81,600 16,581 16,973 84,550 84,600 17,401 17,813 87,550 87,600 18,241 18,653 90,550 90,600 19,081 19,493
81,600 81,650 16,594 16,987 84,600 84,650 17,415 17,827 87,600 87,650 18,255 18,667 90,600 90,650 19,095 19,507
81,650 81,700 16,606 17,001 84,650 84,700 17,429 17,841 87,650 87,700 18,269 18,681 90,650 90,700 19,109 19,521
81,700 81,750 16,619 17,015 84,700 84,750 17,443 17,855 87,700 87,750 18,283 18,695 90,700 90,750 19,123 19,535
81,750 81,800 16,631 17,029 84,750 84,800 17,457 17,869 87,750 87,800 18,297 18,709 90,750 90,800 19,137 19,549
81,800 81,850 16,644 17,043 84,800 84,850 17,471 17,883 87,800 87,850 18,311 18,723 90,800 90,850 19,151 19,563
81,850 81,900 16,656 17,057 84,850 84,900 17,485 17,897 87,850 87,900 18,325 18,737 90,850 90,900 19,165 19,577
81,900 81,950 16,669 17,071 84,900 84,950 17,499 17,911 87,900 87,950 18,339 18,751 90,900 90,950 19,179 19,591
81,950 82,000 16,681 17,085 84,950 85,000 17,513 17,925 87,950 88,000 18,353 18,765 90,950 91,000 19,193 19,605
82,000 85,000 88,000 91,000

82,000 82,050 16,694 17,099 85,000 85,050 17,527 17,939 88,000 88,050 18,367 18,779 91,000 91,050 19,207 19,619
82,050 82,100 16,706 17,113 85,050 85,100 17,541 17,953 88,050 88,100 18,381 18,793 91,050 91,100 19,221 19,633
82,100 82,150 16,719 17,127 85,100 85,150 17,555 17,967 88,100 88,150 18,395 18,807 91,100 91,150 19,235 19,647
82,150 82,200 16,731 17,141 85,150 85,200 17,569 17,981 88,150 88,200 18,409 18,821 91,150 91,200 19,249 19,661
82,200 82,250 16,744 17,155 85,200 85,250 17,583 17,995 88,200 88,250 18,423 18,835 91,200 91,250 19,263 19,675
82,250 82,300 16,757 17,169 85,250 85,300 17,597 18,009 88,250 88,300 18,437 18,849 91,250 91,300 19,277 19,689
82,300 82,350 16,771 17,183 85,300 85,350 17,611 18,023 88,300 88,350 18,451 18,863 91,300 91,350 19,291 19,703
82,350 82,400 16,785 17,197 85,350 85,400 17,625 18,037 88,350 88,400 18,465 18,877 91,350 91,400 19,305 19,717
82,400 82,450 16,799 17,211 85,400 85,450 17,639 18,051 88,400 88,450 18,479 18,891 91,400 91,450 19,319 19,731
82,450 82,500 16,813 17,225 85,450 85,500 17,653 18,065 88,450 88,500 18,493 18,905 91,450 91,500 19,333 19,745
82,500 82,550 16,827 17,239 85,500 85,550 17,667 18,079 88,500 88,550 18,507 18,919 91,500 91,550 19,347 19,759
82,550 82,600 16,841 17,253 85,550 85,600 17,681 18,093 88,550 88,600 18,521 18,933 91,550 91,600 19,361 19,773
82,600 82,650 16,855 17,267 85,600 85,650 17,695 18,107 88,600 88,650 18,535 18,947 91,600 91,650 19,375 19,787
82,650 82,700 16,869 17,281 85,650 85,700 17,709 18,121 88,650 88,700 18,549 18,961 91,650 91,700 19,389 19,801
82,700 82,750 16,883 17,295 85,700 85,750 17,723 18,135 88,700 88,750 18,563 18,975 91,700 91,750 19,403 19,815
82,750 82,800 16,897 17,309 85,750 85,800 17,737 18,149 88,750 88,800 18,577 18,989 91,750 91,800 19,417 19,829
82,800 82,850 16,911 17,323 85,800 85,850 17,751 18,163 88,800 88,850 18,591 19,003 91,800 91,850 19,431 19,843
82,850 82,900 16,925 17,337 85,850 85,900 17,765 18,177 88,850 88,900 18,605 19,017 91,850 91,900 19,445 19,857
82,900 82,950 16,939 17,351 85,900 85,950 17,779 18,191 88,900 88,950 18,619 19,031 91,900 91,950 19,459 19,871
82,950 83,000 16,953 17,365 85,950 86,000 17,793 18,205 88,950 89,000 18,633 19,045 91,950 92,000 19,473 19,885
83,000 86,000 89,000 92,000

83,000 83,050 16,967 17,379 86,000 86,050 17,807 18,219 89,000 89,050 18,647 19,059 92,000 92,050 19,487 19,899
83,050 83,100 16,981 17,393 86,050 86,100 17,821 18,233 89,050 89,100 18,661 19,073 92,050 92,100 19,501 19,913
83,100 83,150 16,995 17,407 86,100 86,150 17,835 18,247 89,100 89,150 18,675 19,087 92,100 92,150 19,515 19,927
83,150 83,200 17,009 17,421 86,150 86,200 17,849 18,261 89,150 89,200 18,689 19,101 92,150 92,200 19,529 19,941
83,200 83,250 17,023 17,435 86,200 86,250 17,863 18,275 89,200 89,250 18,703 19,115 92,200 92,250 19,543 19,955
83,250 83,300 17,037 17,449 86,250 86,300 17,877 18,289 89,250 89,300 18,717 19,129 92,250 92,300 19,557 19,969
83,300 83,350 17,051 17,463 86,300 86,350 17,891 18,303 89,300 89,350 18,731 19,143 92,300 92,350 19,571 19,983
83,350 83,400 17,065 17,477 86,350 86,400 17,905 18,317 89,350 89,400 18,745 19,157 92,350 92,400 19,585 19,997
83,400 83,450 17,079 17,491 86,400 86,450 17,919 18,331 89,400 89,450 18,759 19,171 92,400 92,450 19,599 20,011
83,450 83,500 17,093 17,505 86,450 86,500 17,933 18,345 89,450 89,500 18,773 19,185 92,450 92,500 19,613 20,025
83,500 83,550 17,107 17,519 86,500 86,550 17,947 18,359 89,500 89,550 18,787 19,199 92,500 92,550 19,627 20,039
83,550 83,600 17,121 17,533 86,550 86,600 17,961 18,373 89,550 89,600 18,801 19,213 92,550 92,600 19,641 20,053
83,600 83,650 17,135 17,547 86,600 86,650 17,975 18,387 89,600 89,650 18,815 19,227 92,600 92,650 19,655 20,067
83,650 83,700 17,149 17,561 86,650 86,700 17,989 18,401 89,650 89,700 18,829 19,241 92,650 92,700 19,669 20,081
83,700 83,750 17,163 17,575 86,700 86,750 18,003 18,415 89,700 89,750 18,843 19,255 92,700 92,750 19,683 20,095
83,750 83,800 17,177 17,589 86,750 86,800 18,017 18,429 89,750 89,800 18,857 19,269 92,750 92,800 19,697 20,109
83,800 83,850 17,191 17,603 86,800 86,850 18,031 18,443 89,800 89,850 18,871 19,283 92,800 92,850 19,711 20,123
83,850 83,900 17,205 17,617 86,850 86,900 18,045 18,457 89,850 89,900 18,885 19,297 92,850 92,900 19,725 20,137
83,900 83,950 17,219 17,631 86,900 86,950 18,059 18,471 89,900 89,950 18,899 19,311 92,900 92,950 19,739 20,151
83,950 84,000 17,233 17,645 86,950 87,000 18,073 18,485 89,950 90,000 18,913 19,325 92,950 93,000 19,753 20,165


If Form If Form If Form
1040NR-EZ, And you are – 1040NR-EZ, And you are – 1040NR-EZ, And you are –
line 14, is – line 14, is – line 14, is –
At But Single Married At But Single Married At But Single Married

least less filing least less filing least less filing
than sepa- than sepa- than sepa-
rately rately rately
Your tax is – Your tax is – Your tax is –
93,000 96,000 99,000

93,000 93,050 19,767 20,179 96,000 96,050 20,607 21,019 99,000 99,050 21,447 21,859
93,050 93,100 19,781 20,193 96,050 96,100 20,621 21,033 99,050 99,100 21,461 21,873
93,100 93,150 19,795 20,207 96,100 96,150 20,635 21,047 99,100 99,150 21,475 21,887
93,150 93,200 19,809 20,221 96,150 96,200 20,649 21,061 99,150 99,200 21,489 21,901
93,200 93,250 19,823 20,235 96,200 96,250 20,663 21,075 99,200 99,250 21,503 21,915
93,250 93,300 19,837 20,249 96,250 96,300 20,677 21,089 99,250 99,300 21,517 21,929
93,300 93,350 19,851 20,263 96,300 96,350 20,691 21,103 99,300 99,350 21,531 21,943
93,350 93,400 19,865 20,277 96,350 96,400 20,705 21,117 99,350 99,400 21,545 21,957
93,400 93,450 19,879 20,291 96,400 96,450 20,719 21,131 99,400 99,450 21,559 21,971
93,450 93,500 19,893 20,305 96,450 96,500 20,733 21,145 99,450 99,500 21,573 21,985
93,500 93,550 19,907 20,319 96,500 96,550 20,747 21,159 99,500 99,550 21,587 21,999
93,550 93,600 19,921 20,333 96,550 96,600 20,761 21,173 99,550 99,600 21,601 22,013
93,600 93,650 19,935 20,347 96,600 96,650 20,775 21,187 99,600 99,650 21,615 22,027
93,650 93,700 19,949 20,361 96,650 96,700 20,789 21,201 99,650 99,700 21,629 22,041
93,700 93,750 19,963 20,375 96,700 96,750 20,803 21,215 99,700 99,750 21,643 22,055
93,750 93,800 19,977 20,389 96,750 96,800 20,817 21,229 99,750 99,800 21,657 22,069
93,800 93,850 19,991 20,403 96,800 96,850 20,831 21,243 99,800 99,850 21,671 22,083
93,850 93,900 20,005 20,417 96,850 96,900 20,845 21,257 99,850 99,900 21,685 22,097
93,900 93,950 20,019 20,431 96,900 96,950 20,859 21,271 99,900 99,950 21,699 22,111
93,950 94,000 20,033 20,445 96,950 97,000 20,873 21,285 99,950 100,000 21,713 22,125
94,000 97,000
94,000 94,050 20,047 20,459 97,000 97,050 20,887 21,299
94,050 94,100 20,061 20,473 97,050 97,100 20,901 21,313
94,100 94,150 20,075 20,487 97,100 97,150 20,915 21,327
94,150 94,200 20,089 20,501 97,150 97,200 20,929 21,341
94,200 94,250 20,103 20,515 97,200 97,250 20,943 21,355
94,250 94,300 20,117 20,529 97,250 97,300 20,957 21,369
94,300 94,350 20,131 20,543 97,300 97,350 20,971 21,383
94,350 94,400 20,145 20,557 97,350 97,400 20,985 21,397
94,400 94,450 20,159 20,571 97,400 97,450 20,999 21,411
94,450 94,500 20,173 20,585 97,450 97,500 21,013 21,425
94,500 94,550 20,187 20,599 97,500 97,550 21,027 21,439
94,550 94,600 20,201 20,613 97,550 97,600 21,041 21,453
94,600 94,650 20,215 20,627 97,600 97,650 21,055 21,467
94,650 94,700 20,229 20,641 97,650 97,700 21,069 21,481
94,700 94,750 20,243 20,655 97,700 97,750 21,083 21,495
94,750 94,800 20,257 20,669 97,750 97,800 21,097 21,509
94,800 94,850 20,271 20,683 97,800 97,850 21,111 21,523
94,850 94,900 20,285 20,697 97,850 97,900 21,125 21,537 $100,000
94,900 94,950 20,299 20,711 97,900 97,950 21,139 21,551
94,950 95,000 20,313 20,725 97,950 98,000 21,153 21,565 or over —
use
95,000 98,000 Form
95,000 95,050 20,327 20,739 98,000 98,050 21,167 21,579
1040NR
95,050 95,100 20,341 20,753 98,050 98,100 21,181 21,593
95,100 95,150 20,355 20,767 98,100 98,150 21,195 21,607
95,150 95,200 20,369 20,781 98,150 98,200 21,209 21,621
95,200 95,250 20,383 20,795 98,200 98,250 21,223 21,635
95,250 95,300 20,397 20,809 98,250 98,300 21,237 21,649
95,300 95,350 20,411 20,823 98,300 98,350 21,251 21,663
95,350 95,400 20,425 20,837 98,350 98,400 21,265 21,677
95,400 95,450 20,439 20,851 98,400 98,450 21,279 21,691
95,450 95,500 20,453 20,865 98,450 98,500 21,293 21,705
95,500 95,550 20,467 20,879 98,500 98,550 21,307 21,719
95,550 95,600 20,481 20,893 98,550 98,600 21,321 21,733
95,600 95,650 20,495 20,907 98,600 98,650 21,335 21,747
95,650 95,700 20,509 20,921 98,650 98,700 21,349 21,761
95,700 95,750 20,523 20,935 98,700 98,750 21,363 21,775
95,750 95,800 20,537 20,949 98,750 98,800 21,377 21,789
95,800 95,850 20,551 20,963 98,800 98,850 21,391 21,803
95,850 95,900 20,565 20,977 98,850 98,900 21,405 21,817
95,900 95,950 20,579 20,991 98,900 98,950 21,419 21,831
95,950 96,000 20,593 21,005 98,950 99,000 21,433 21,845

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Page 1 of 25 Instructions for Form 1040NR-EZ (2009) 12:49 - 6-JAN-2010

2009 Department of the Treasury

Instructions for Form

Cat. No. 21718P

All income for the period of to become U.S. nationals instead of

Itemized Deductions Worksheet—Line 11 Keep for Your Records

-6- Instructions for Form 1040NR-EZ (2009)

Exemption Deduction Worksheet—Line 13 Keep for Your Records

5. Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

Instructions for Form 1040NR-EZ (2009) -7-

PAY TO THE Note. Your choice of direct deposit is

choose another method to receive your

and savings bonds. For more

Instructions for Form 1040NR-EZ (2009) -15-

IRS Customer Service Standards

Help With Unresolved Tax Issues

Suggestions for Improving the IRS

-16- Instructions for Form 1040NR-EZ (2009)

At But Single Married

If Form If Form If Form If Form

(Continued on page 18)

Instructions for Form 1040NR-EZ (2009) - 17 -

2009 Tax Table – Continued

9,000 12,000 15,000 18,000

10,000 13,000 16,000 19,000

11,000 14,000 17,000 20,000

(Continued on page 19)

- 18 - Instructions for Form 1040NR-EZ (2009)

2009 Tax Table – Continued

21,000 24,000 27,000 30,000

22,000 25,000 28,000 31,000

23,000 26,000 29,000 32,000

(Continued on page 20)

Instructions for Form 1040NR-EZ (2009) - 19 -

2009 Tax Table – Continued

33,000 36,000 39,000 42,000

34,000 37,000 40,000 43,000

35,000 38,000 41,000 44,000

(Continued on page 21)

- 20 - Instructions for Form 1040NR-EZ (2009)

2009 Tax Table – Continued

45,000 48,000 51,000 54,000

46,000 49,000 52,000 55,000

47,000 50,000 53,000 56,000

(Continued on page 22)

Instructions for Form 1040NR-EZ (2009) - 21 -

2009 Tax Table – Continued

57,000 60,000 63,000 66,000

58,000 61,000 64,000 67,000

59,000 62,000 65,000 68,000

(Continued on page 23)

- 22 - Instructions for Form 1040NR-EZ (2009)

2009 Tax Table – Continued

69,000 72,000 75,000 78,000

70,000 73,000 76,000 79,000

71,000 74,000 77,000 80,000

(Continued on page 24)

Instructions for Form 1040NR-EZ (2009) - 23 -